Detailed Agenda Note 34th GST Council Meeting

Confidential





Agenda for
34th GST Council Meeting

19 March 2019




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File No: 129/34th GSTCM/GSTC/2019
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 11th March 2019
Notice for 34th Meeting of the GST Council 19th March 2019 through video conferencing
The undersigned is directed to refer to the subject cited above and to say that the 34th Meeting of
the GST Council will be held on 19th March 2019 through Video Conferencing as follows:
• Tuesday, 19th March 2019 : 1200 hours onwards
2. The agenda items for the 34th Meeting of the GST Council will be communicated in due course of
time.
3. Respective State NIC units may be contacted for details regarding the Video Conference.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the meeting.

(-Sd-)
(Dr. Ajay Bhushan Pandey)
Secretary to the Govt. of India and ex-officio Secretary to the GST Council
Tel: 011 23092653



Copy to:
1. PS to the Hon’ble Minister of Finance, Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
2. PS to Hon’ble Minister of State (Finance), Government of India, North Block, New Delhi with the
request to brief Hon’ble Minister about the above said meeting.
3. The Chief Secretaries of all the State Governments, Delhi and Puducherry with the request to intimate
the Minister in charge of Finance/Taxation or any other Minister nominated by the State Government
as a Member of the GST Council about the above said meeting.
4. Chairperson, CBIC, North Block, New Delhi, as a permanent invitee to the proceedings of the
Council.
5. Chairman, GST Network

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Agenda Items for the 34th Meeting of the GST Council on 19th March 2019
1. Confirmation of the Minutes of 33rd GST Council Meeting held on 20th and 24th February 2019
2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
3. Decisions of the GST Implementation Committee (GIC) for information of the Council
4. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
5. Recommendations of the Joint Committee (Fitment Committee and Law Committee) on Real
Estate Sector
6. Creation of the State and Area Benches of the Goods and Services Tax Appellate Tribunal
7. Any other agenda item with the permission of the Chairperson
8. Date of the next meeting of the GST Council

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TABLE OF CONTENTS
Agenda
No.
Agenda Item Page
No.
1
Confirmation of the Minutes of 33rd GST Council Meeting held on 20th and
24th February 2019
6
2
Deemed ratification by the GST Council of Notifications, Circulars and
Orders issued by the Central Government
71
3
Decisions of the GST Implementation Committee (GIC) for information of
the Council
72
4
Decisions/Recommendations of the IT Grievance Redressal Committee for
information of the Council
79
5
Recommendations of the Joint Committee (Fitment Committee and Law
Committee) on Real Estate Sector
124
6
Creation of the State and Area Benches of the Goods and Services Tax
Appellate Tribunal
162
7 Any other agenda item with the permission of the Chairperson -
8 Date of the next meeting of the GST Council -
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Discussion on Agenda Items
Agenda Item 1: Confirmation of the Minutes of the 33rd GST Council Meeting held on 20th and
24th February 2019
Draft Minutes of 33rd GST Council Meeting held on 20th February, 2019 (through Video
Conference) and 24th February, 2019
The 33rd Meeting of the GST Council (hereinafter referred to as ‘the Council’) was held on 20th
February, 2019 through video conferencing during which Agenda items 1- 4 and 6 were discussed and
decided. For Agenda items 5 (Recommendations of the GoM for boosting Real Estate Sector under
GST regime) and 7(i) (Interim report of GoM on Lottery), after discussion, it was decided that the same
would be discussed in a physical meeting to be held in Delhi on 24th February, 2019. Accordingly, the
Meeting of the 33rd GST Council was reconvened on 24th February, 2019 at Vigyan Bhawan, New
Delhi. On both these occasions, the Meeting was chaired by the Hon’ble Union Finance Minister, Shri
Arun Jaitley (hereinafter referred to as the Chairperson). A list of the Hon’ble Members of the Council
who attended the meeting by video conferencing on 20th February, 2019 is at Annexure 1 and those
who attended the physical meeting on 24th December, 2018 is at Annexure 2.
2. A list of Officers of the Centre, the States, GST Council Secretariat and the Goods and Services
Tax Network (GSTN) who attended the Meeting through video conferencing on 20th February, 2019 is
at Annexure 3 and those who attended the physical meeting on 24th February, 2019 is at Annexure 4.
3. The following agenda items were discussed during the 33rd Meeting of the Council.
1. Confirmation of the Minutes of 32nd GST Council Meeting held on 10th January 2019
2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by
the Central Government
3. Decisions of the GST Implementation Committee (GIC) for information of the Council
4. Decisions/recommendations of the IT Grievance Redressal Committee for information
of the Council
5. Recommendations of the GoM for boosting Real Estate Sector under GST regime
6. Draft notifications and Removal of Difficulty order giving effect to the decisions of 32nd
GST Council Meeting regarding MSME (including small traders)
7. Any other agenda item with the permission of the Chairperson
i. Interim report of GoM on Lottery
8. Date of the next meeting of the GST Council
Minutes of the Meeting of 20th February, 2019
Preliminary Discussion:
4. The Hon’ble Chairperson welcomed the Members for the 33rd Meeting of the Council. He
informed that three States were represented in this meeting by an alternative Minister and he welcomed
them, namely Dr. Ranjit Patil, the Hon’ble Minister from Maharashtra, Shri Subodh Uniyal, the Hon’ble
Minister from Uttarakhand and Shri Suresh Bhardwaj, the Hon’ble Minister from Himachal Pradesh.
4.1. Dr. Amit Mitra, Hon’ble Minister from West Bengal conveyed his best wishes for the good
health of the Hon’ble Chairperson. Thereafter, he stated that while he was agreeable to discuss other
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agenda items in this meeting by video conference, the agenda on Real Estate sector should be discussed
in a regular meeting. He observed that in the video conference meeting, he was not even able to see
which all Members were seated for discussion. He further stated that on this issue, he had also written
a letter on 18th February 2019 to the Hon’ble Chairperson and highlighted that there were complex
issues relating to low cost housing, black money etc., which could be deliberated in detail only in a
physical meeting. He, therefore, strongly urged that the agenda item on Real Estate should be deferred
and discussed in a regular meeting of the Council.
4.2. Dr. Thomas T.M. Isaac, Hon’ble Minister from Kerala stated that he fully shared the sentiments
of the Hon’ble Minister from West Bengal. He had also written a letter yesterday to the Hon’ble
Chairperson requesting not to discuss the issues of Lottery and Real Estate through video conference.
He drew attention to the Minutes of the 1st Meeting of the Council held on 22-23 December, 2016 in
which the desirability of holding Council meeting via video conference was suggested by the Hon’ble
Minister from Tamil Nadu and on which the Hon’ble Chairperson had observed that the idea of video
conference could be explored at a later date, specifically in cases of meeting where the agenda points
were few and required just a formal approval. He stated that the issues being taken up during the meeting
went beyond just formal approval and required substantial discussion. Furthermore, the desirability of
postal ballot was also discussed and it was decided that it was not required. He added that during the 1st
Meeting of the Council, the mechanism to resolve the issues where serious difference of opinion arises
among the Members was also discussed. He further cited Rule 15 of Chapter VI of the Rules of
Procedures and Conduct of Business in GST Council which deals with ‘Division’ and stated that it was
unfortunate that the decision was being taken based on the interim report of GoM on Lottery when
many Members including him were unable to attend the meeting of the GoM on Lottery. He added that
the meeting of the GoM was held inspite of his and Punjab Minister’s request to the Convenor of the
GoM to postpone the meeting by few days. He informed that due to health reason and doctor’s advice,
he was unable to travel and the Hon’ble Punjab Minister was presenting his Budget on the day of the
meeting of the GoM. He stated that due to the manner in which the decision was being taken, he wanted
to give advance notice to seek a division on the proposal on lottery. He stated that as per the Rules of
Procedure, if a division was to be made, it should be in a physical meeting.
4.3. Shri J. Syamala Rao, Chief Commissioner, State Tax (CCST), Andhra Pradesh stated that the
Hon’ble Minister of his State would join the meeting shortly. He added that the Hon’ble Minister had
also written a letter yesterday to the Hon’ble Chairperson to postpone the discussion on the two agenda
items on Lottery and Real Estate and to take them up in a physical meeting at an early date.
4.4. Shri Manish Sisodia, Hon’ble Deputy Chief Minister of Delhi stated that he had also written a
letter yesterday to the Hon’ble Chairperson stating that the two agenda items on Real Estate and Lottery
required detailed discussion and therefore this should be postponed and should be discussed in a
physical meeting. Shri Manu Shrivastava, Principal Secretary, State Tax, Madhya Pradesh stated that
the Hon’ble Minister would be joining the meeting shortly and he informed that the Hon’ble Minister
desired that a physical meeting of the Council could be held in Delhi even at a very short notice to
discuss the subject of Real Estate.
4.5. Shri Nitin Bhai Patel, Hon’ble Deputy Chief Minister of Gujarat stated that in view of the
upcoming General elections and the fact that the Model Code of Conduct was likely to be introduced
shortly, it was desirable that these major issues relating to Lottery and Real Estate were not kept pending
and should be finalized today only as all Members were available on video conference as well. Shri
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Conrad K. Sangma, Hon’ble Chief Minister of Meghalaya wished the Hon’ble Chairman a speedy
recovery and then stated that the issues on Lottery and Real Estate were very important and should be
decided before the Lok Sabha Election. He added that it was in the interest of everyone that these two
issues were moved forward at the earliest. Shri Sushil Kumar Modi, Hon’ble Deputy Chief Minister of
Bihar stated that in the last meeting of the Council, the preliminary issues regarding the Real Estate
were discussed and there was a worry that Real Estate sector was facing almost a crisis situation. Since
the Report of the Group of Minister (GoM) on Real Estate had been received and there was a general
consensus on the same, there was no need to postpone a decision on this issue as it was very important
for the overall Indian economy. He further stated that in order to give boost to the Real Estate sector,
this issue should be discussed in this meeting through video conference and everyone could place his
views through video conference. He added that the issue should be discussed and decided in this
meeting.
4.6. Shri Rajesh Agarwal, Hon’ble Minister from Uttar Pradesh wished the Hon’ble Chairperson
good health and then stated that the issues of Lottery and Real Estate were discussed in the last meeting
of the Council and both should be finalized in this meeting after discussion through video conference.
Shri Anurag Goel, Commissioner, State Tax (CST), Assam stated that his Hon’ble Minister had
instructed to convey that both the issues, namely Lottery and Real Estate, should be discussed through
video conference and decided today. Shri C.P. Singh, Hon’ble Minister from Jharkhand stated that the
issue of Real Estate was very important for his State and suggested that this should be discussed and
decided today, so that action could be initiated from today itself. As regards the agenda on Lottery, he
stated that his State did not have Lottery.
4.7. Shri Suresh Bhardwaj, Hon’ble Minister from Himachal Pradesh stated that Real Estate was a
badly affected sector in his State and suggested that discussion on the issues relating to Real Estate
sector should be held today through video conference so that some decision could be taken. He added
that there was no Lottery in his State. Dr. Ranjit Patil, Hon’ble Minister from Maharashtra supported
the observations of the Hon’ble Deputy Chief Minister of Gujarat made earlier. He added that Real
Estate and Lottery were very important issues and should be discussed and decided through video
conference and that there was no reason for them to be decided only in a physical meeting. Shri Jarkar
Gamlin, Hon’ble Minister from Arunachal Pradesh stated that the issue of Lottery and Real Estate
should be decided today over video conference. Shri M.S. Srikar, CST, Karnataka stated the Hon’ble
Minister from Karnataka had directed to convey the view of the State. He stated that the State of
Karnataka was a member of GoM on Real Estate and the Hon’ble Minister of his State was not able to
attend the meeting on 8th February, 2019 as the Budget was being laid in the assembly on that day. He
informed that the Hon’ble Minister had requested the Convenor of the GoM to postpone the meeting
scheduled on 8th February 2019.
4.8. Captain Abhimanyu, Hon’ble Minister from Haryana wished the Hon’ble Chairman good
health and then stated that the majority view was that the two important issues of Real Estate and Lottery
should be discussed and decided today. He added that the subject of Real Estate was very important for
his State but he did not have any objection to taking up a discussion and decision on Lottery too. Shri
Mauvin Godinho, Hon’ble Minister from Goa stated that both the issues of Real Estate and Lottery
should be discussed and decided today itself. He further stated that after agricultural sector, the Real
Estate sector was the largest source of employment and lately downward trend was being observed in
this particular sector which was a cause of worry. He observed that he was surprised to see that some
Members who had earlier wanted to urgently address the issues relating to Real Estate sector were today
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opposing a decision on this very issue. He observed that so far, the Council had decided the issues with
consensus keeping in view the overall interest of the economy of the country and exhorted that all the
Members must rise above the considerations of individual States and should think of the nation and take
a decision on this issue today.
4.9. Shri Shanti Kumar Dhariwal, Hon’ble Minister from Rajasthan stated that the GoM on Real
Estate could not discuss the issues in detail and all members of the GoM were not present in its meeting.
Hence, he did not agree with the findings of the GoM on Real Estate. He added that a meeting through
video conference should only be for issues of urgent nature and this was not such an urgent issue. He
further stated that States were not able to properly place their views through video conference and
therefore suggested to defer this agenda item to be discussed during a physical meeting.
4.10. Shri Subodh Uniyal, Hon’ble Minister from Uttarakhand stated that he supported the
recommendations of the GoM on Real Estate. He further added that his State did not have Lottery. Shri
Wochamo Odyuo, Additional Commissioner, State Tax, Nagaland stated that they wanted the Agenda
on Lottery to be discussed and decided today. Shri Somesh Kumar, Principal Secretary (Finance),
Telangana stated that his State had a robust Real Estate sector and they wanted an early decision for
this sector and it should be decided today. As regards lottery, he stated that his State did not have any
lottery. Shri K.K. Sharma, Advisor to Governor (in-charge Finance), Jammu & Kashmir stated that the
issue of Real Estate should be discussed on video conference as this matter was pending for the country
as a whole for quite some time. He added that the GoM’s recommendations were available and the pros
and cons of the same could be discussed and then a final decision could be taken.
4.11. Shri V. Narayanasamy, Hon’ble Chief Minister of Puducherry stated that he had sent a letter
yesterday to the Hon’ble Chairperson highlighting that the issues of Lottery and Real Estate had wide
ranging ramifications and, therefore, these should be discussed in the Council meeting in the normal
course and not through video conferencing. He added that the issues of lottery and real estate had been
deliberated in the previous two to three Meetings of the Council and there had been lot of differences
of opinion. He added that the issue of lottery was discussed during the last meeting of the Council in
which he gave his views. He observed that both were larger issues and they needed to be discussed
threadbare and it was not possible to do so through video conferencing. He added that these issues had
far reaching implications. He further stated that any decision on the Real Estate sector not only affected
revenue but there was also the issue of curbing the malpractices prevalent in the sector. For Lottery,
there were different issues, namely online lottery, lottery run by States and lottery authorized by States
and there were lots of ifs and buts on this issue. All these should be discussed in a physical meeting
which could be convened even at a very short notice. He observed that till now, all issues had been
decided in the Council by consensus and urged that on this issue too, the Hon’ble Chairperson should
take a decision by consensus. He suggested that the Council meeting could be held in the next week
itself.
4.12. Shri Manpreet Singh Badal, Hon’ble Minister from Punjab expressed his happiness to see the
Hon’ble Chairperson back in office and wished him good health. He stated that there was a division on
the issues of Real Estate and Lottery and suggested to convene a physical meeting in Delhi even at a
short notice of 3 to 4 days. He suggested that he would be happy to discuss these issues in a physical
meeting. He observed that the intention behind these Agenda items was noble but certain rough edges
needed to be addressed.
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4.13. The Hon’ble Chairperson thanked all the Members for their good wishes. He then stated that
there were 4 to 5 formal Agenda items which could first be taken up and then the issue of real estate
could be discussed. During the discussion, it could be ascertained as to what was the extent of the
difference of opinion and the extent to which it needed to be reconciled. He added that there was an
urgency to decide the issue of Real Estate as this related to every State and lakhs of flats were lying
unsold due to taxation issues. He stated that faster these issues were resolved, the better it would be for
the States too. He suggested that the formal Agenda items could be done first and then the extent of
divide or consensus on this issue could be ascertained.
4.14. The Hon’ble Chief Minister of Puducherry stated that the issue of apportionment of IGST to
Puducherry and Delhi for the last financial year (2017-2018) had still not been resolved. In the last
meeting, the Hon’ble Chairperson had requested the Revenue Secretary to deal with this matter. The
Revenue Secretary had met the Finance Secretaries of Delhi and Puducherry but no consensus could be
reached. He stated that Rs.219 crore was legally due to them and they were not able to draw this money
at a time when there was paucity of funds in their State. He stated that a technical issue should not come
in the way of giving them their due. The Revenue Secretary had advised to wait for the report of the
C&AG but it was not known when the report would come. He added that the Government of India
transferred the IGST amount to the Consolidated Fund of India without consulting them and they should
not be penalized for it. He further requested the Hon’ble Chairperson to intervene in the matter and find
an amicable solution.
4.15. The Hon’ble Deputy Chief Minister of Delhi supported the views expressed by the Hon’ble
Chief Minister of Puducherry. He added that this issue needed to be sorted out expeditiously whereas
the report of C&AG may take time. Dr. Ajay Bhushan Pandey, the Revenue Secretary and the Secretary
to the Council (hereinafter referred to as the Secretary) stated that in his meeting with the Finance
Secretaries of Delhi and Puducherry, he had explained that as on 31st March 2018, Rs.1,67,000 crore of
IGST was lying in the Consolidated Fund of India and as the accounting principles were not finalized,
the Government of India took the opinion of the Union Ministry of Law which opined that this money
was part of the Consolidated Fund of India as on 31st March 2018 and therefore it had to be devolved.
Hence, this sum was devolved as per the ratio determined by the Finance Commission. He stated that
subsequently, the Council decided that the unsettled amount of IGST be apportioned in the ratio of
50:50 between the Centre and the States. He added that this position as well as the circumstances of
devolution was explained to the Secretaries. He added that C&AG was also looking into this issue and
based on their recommendation, the Council would need to take a view. He further added that the report
of C&AG needed to be examined and the accounting rules needed to be finalised before the issue could
be brought before the Council to take a view. He further added that for giving money to Delhi and
Puducherry, all settled accounts would need to be re-worked, and in this view, there was a need to
examine the report of C&AG to work out the mechanism to deal with the issue.
4.16. The Hon’ble Deputy Chief Minister of Delhi stated that it was not a correct proposition to say
that only if C&AG stated that the method of devolution was wrong, then the Government of India would
act. This issue should not be dependent on the C&AG report as in principle, both Delhi and Puducherry
should have got the fund and the money due to the States should have been distributed to them. The
Hon’ble Chief Minister of Puducherry stated that the money lying in the Consolidated Fund of India
during that time should have been distributed between the Centre and the States. He added that they
were yet to get the settlement amount for the month of December, 2018 and January, 2019. He further
stated that for a procedural mistake of the Union Finance Ministry, C&AG could not say much for the
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money which was due to them. The mistake occurred due to transfer of the IGST amount to the
Consolidated Fund of India.
4.17. The Hon’ble Chairperson stated that he would meet the Hon’ble Chief Minister of Puducherry
and the Hon’ble Deputy Chief Minister of Delhi along with their officers and, if possible, the C&AG,
on any convenient date, in order to explore how to address this issue. He stated that C&AG had made
detailed comments on the procedure that was followed which needed to be taken into account. He added
that the Central Government wanted to give the money due to the States and that he was willing to
intervene on this issue.
4.18. Principal Secretary (Finance), Telangana stated that they had written to give provisional
settlement of IGST up to March, 2019 towards the end of the Month so that the money came to States
during the month of March itself. He added that if the money was disbursed in a later month, then it
would also affect the growth rate of the States. The Hon’ble Chairperson stated that he was aware of
the importance of the month of March and that the fiscal deficit of States should also be within
acceptable norm. With these remarks, he invited the Secretary to take up the formal Agenda items.
Agenda Item 1: Confirmation of the Minutes of 32nd GST Council Meeting held on 10th January
2019
5. The Secretary introduced this Agenda item and stated that the Minutes of the 32nd GST Council
Meeting (hereinafter referred to as ‘the Minutes’) were circulated in advance and no comments had
been received till now. He stated that if there were any suggestions, it could be given now; otherwise
the Minutes could be adopted. The Hon’ble Chairperson stated that States could also send comments
by tomorrow evening if they wanted to make some corrections in the recorded version of their Ministers.
5.1. The Hon’ble Minister from Uttar Pradesh stated that during the last meeting of the Council, he
had requested the Hon’ble Chairperson to consider reduction in rate of tax on Dry Singhara and
handmade Soap. He stated that neither the rate of tax had been reduced nor his version was recorded in
the Minutes. The Hon’ble Chairperson stated that this could be suitably incorporated in the Minutes and
the State could send the suggested correction in writing to the GST Council Secretariat. The Council
agreed to this suggestion. Subsequently, the Commissioner, State Tax, Uttar Pradesh, provided the
following version of the Hon’ble Minister from Uttar Pradesh for incorporation in the Minutes as a new
paragraph 36.2 of the Minutes: ‘The Hon'ble Minister from Uttar Pradesh stated that Dry Singhara was
used by Sadhu-Sant, Kalpvasis and general public during Kumbh and other religious ceremonies during
fast. Hence the State of Uttar Pradesh had requested time and again to exempt Dry Singhara from GST.
He further stated that the present tax rate of 18% on handmade soap was quite high. He added that
handmade soap was manufactured by small scale industries and by labour in the unorganized sector and
that it was used by poor people in rural areas. Hence handmade soap should also be exempted from
GST. The Hon'ble Chairperson observed that these requests should be examined by the Fitment
Committee.’
6. For Agenda item 1, the Council decided to adopt the Minutes of the 32nd Meeting of the GST
Council with the following change:
6.1. To insert a new paragraph 36.2. in the Minutes and to incorporate the following therein: ‘The
Hon'ble Minister from Uttar Pradesh stated that Dry Singhara was used by Sadhu-Sant, Kalpvasis and
general public during Kumbh and other religious ceremonies during fast. Hence the State of Uttar
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Pradesh had requested time and again to exempt Dry Singhara from GST. He further stated that the
present tax rate of 18% on handmade soap was quite high. He added that handmade soap was
manufactured by small scale industries and by labour in the unorganized sector and that it was used by
poor people in rural areas. Hence handmade soap should also be exempted from GST. The Hon'ble
Chairperson observed that these requests should be examined by the Fitment Committee.’
Agenda Item 2: Deemed ratification by the GST Council of Notifications, Circulars and Orders
issued by the Central Government
7. The Secretary stated that Notifications, Circulars and Orders issued after 10th January, 2019
(i.e. the date of 32nd Council Meeting) and till 13th February, 2019 were required to be ratified by the
Council. He further stated that during the 24th Meeting of GIC held on 12th February, 2019, certain
decisions were taken for which the relevant circulars had not been issued at the time of circulation of
the Agenda notes. Subsequently, three Circulars had been issued, namely, Circular No.89/08/2019-
GST dated 18th February, 2019 (relating to clarification regarding mis-match of data reported in Table
3.2 of FORM GSTR-3B and in Table 7B of FORM GSTR-1); Circular No.90/09/2019-GST dated 18th
February, 2019 (relating to clarification regarding compliance of Rule 46(n) of the CGST Rules, 2017
while issuing invoices in case of inter-State supplies); and Circular No.91/10/2019-GST dated 18th
February, 2019 (relating to clarification regarding tax payment made for supply of warehoused goods
while being deposited in a Customs bonded warehouse for the period July, 2017 to March, 2018). He
stated that all these details were available in the presentation on this Agenda item which was circulated
to the States in advance of the Council meeting (attached as Annexure 5 of the Minutes) and no
comments were received from the States. He proposed that the Council may ratify the Notifications,
Circulars and Orders. The Council agreed to the same.
8. For Agenda item 2, the Council approved the deemed ratification of the following
Notifications, Circulars and Orders issued by the Central Government after 10th January 2019 (the date
of 32nd Council Meeting) and till date which are available on the website, www.cbic.gov.in.
Act/Rules Type
Notification/Circular/Order
Nos.
CGST Act/CGST Rules
Central Tax 1 to 8 of 2019
Central Tax (Rate) 1 of 2019
IGST Act
Integrated Tax 1 to 3 of 2019
Integrated Tax (Rate) 1 to 2 of 2019
UTGST Act
Union territory tax 1 of 2019
Union territory tax (Rate) 1 of 2019
Circulars
Under the CGST Act 88 to 91 of 2019
Under the IGST Act 4 of 2019
ROD Orders
Under the CGST Act 1 to 2 of 2019
Under the UTGST Act 1 of 2019
Orders Under the CGST Act 1 of 2019
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8.1. The Notifications, Circulars and Orders issued by the States which are pari materia with above
Notifications, Circulars and Orders were also deemed to have been ratified.
Agenda Item 3: Decisions of the GST Implementation Committee (GIC) for information of the
GST Council
9. Introducing this Agenda item, the Secretary stated that the decisions of the GIC post the 32nd
Meeting of the Council were circulated to all States and was part of this Agenda item. He further stated
that the presentation on the decisions of GIC was also circulated to the States (attached as Annexure 5
to the Minutes) in advance of the Council Meeting, and no comments had been received from any States.
He stated that the decisions of the GIC were placed before the Council for information.
10. For Agenda item 3, the Council took note of the decisions taken by the GIC between 10th
January 2019 (date of 32nd GST Council meeting) and 12th February 2019.
Agenda Item 4: Decisions/recommendations of the 4th Meeting of the IT Grievance Redressal
Committee for information of the Council
11. Introducing this Agenda item, the Secretary stated that presentation relating to the decisions /
recommendations of the 4th Meeting of the IT Grievance Redressal Committee (ITGRC) was circulated
to the States (attached as Annexure 5 to the Minutes). He suggested that the Council may take note of
the decisions.
11.1. The Hon’ble Minister from Rajasthan stated that on 29th January 2019, they had forwarded to
the Council Secretariat, 9 cases containing directions of the Hon’ble High Court of Rajasthan for
inclusion in the Agenda of the ITGRC and suggested that the same should be taken up in the next
meeting of the ITGRC. The Hon’ble Minister from Himachal Pradesh stated that there was one decision
of the Hon’ble High Court of Himachal Pradesh which also needed to be included in the next meeting
of the ITGRC. The Secretary stated that the GST Council Secretariat had requested all States to give
details of the court cases where the Hon’ble High Courts had given directions to consider the cases and
the inputs received from the States would be placed before the next ITGRC which would be held at the
earliest possible. He suggested that the Council could take note of the decisions/recommendations of
the ITGRC. The Council agreed to the same.
12. For Agenda item 4, the Council took note of the decisions/recommendations of the 4th Meeting
of the IT Grievance Redressal Committee.
Agenda Item 5: Recommendations of the GoM for boosting Real Estate Sector under GST regime
13. The Hon’ble Chairperson invited discussion on the agenda and stated that any decision on this
agenda would be taken by consensus keeping in mind the tradition of the GST Council. He further
stated that so far voting had been avoided and he intended to avoid it now too. The Hon’ble Minister
from West Bengal expressed his reservation to even initiating the discussion on the agenda and stated
that a substantive number of States had opposed to take up this agenda on video conference in the
beginning of the meeting itself and if discussion on the agenda started then it would mean taking a
decision without having consensus. The Hon’ble Chairperson stated that this issue had been discussed
in last 2-3 meetings and he meant to start the discussion so that members could express their views but
it would not mean that decision would be taken without consensus. He advised that the discussion on
this issue should not be vetoed.
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13.1. The Hon’ble Deputy Chief Minister of Gujarat stated that as the GoM had submitted its
recommendation before the Council, it should not be kept pending without discussion. Thus, discussion
on it should be conducted so that the difficulty faced by this sector could be brought out before the
Council. The Hon’ble Deputy Chief Minister of Bihar, supported the view and expressed his agreement
with all the recommendations of the GoM and added that the tax rate of 3% proposed by the GoM on
affordable houses may be reduced to 1%. He further drew the attention of the Council to mixed use
projects i.e. projects having both residential and commercial property. He stated that the residential
complexes also had some commercial activities like Kirana shop, vegetable shop, Parlor etc. within the
same complex which catered to the needs of residents and hence 10% commercial property should be
allowed in a residential complex and such mixed properties should be given the same treatment as
proposed for the residential property. He also stated that Bihar supported the GoM proposal of
exemption from tax to development rights like TDR etc.
13.2. The Hon’ble Minister from Punjab stated that this was a typical proposal with noble intentions
but it had many rough edges. He stated that as Member of GoM, he had raised a number of issues and
asked the Fitment Committee to address those issues before bringing a proposal in the Council.
However, it seemed that most of the issues had not been addressed so as to bring complete clarity on
the proposal. He therefore proposed that the Hon’ble Chairperson should convene a physical meeting
to discuss this issue and such a physical meeting could be convened by giving 3-4 days’ notice. Taking
the discussion forward on the agenda, he stated that the most disturbing feature of the proposal was
regarding power to tax land which was a dent in the power of the States in view of Entry No. 49 of List
II in Schedule 7 of the Constitution. Though it was stated in the agenda that the power to tax land was
outside the GST, but it was only partially correct since in the Agenda, only 30% of the gross value of
residential apartment had been excluded towards land value. The land cost comprised a higher
component vis-à-vis the value of residential property and in some cases, it went upto 80% and even
90% of the value of the property. The concept of abatement of 30% meant that land was being exempted
to the extent of 30% of the gross value only and hence some part of land was being taxed even when it
was outside the purview of GST. Further, it was not clear what would happen in a case where builder
separated supplies - one of the land and another of construction. He further raised the issue that the
long-term leasing beyond 30 years should also be treated as sale of land since it was subjected to Stamp
Duty by the States. Hence, on such long-term lease, no Service Tax was paid in pre-GST period, as
immovable property was outside the purview of Service Tax levy though some States had received
notice for payment of tax on such long-term leases. He further stated that such long-term leases in some
cases were further sub-leased to private enterprises and the stamp duty was also paid and these
enterprises partnered with States in the economic development. He referred to the General Clauses Act
and stated that the definition of land includes both land and benefits arising out of land. Thus, such
transactions should be kept outside GST.
13.3. The Hon’ble Minister from Punjab raised another issue that levy of tax @18% on premium for
long term lease for completed property would create an absurd situation where the GST on premium
would be higher than the proposed tax of 5% on the property sold after completion. Thus, the sector
would be having double taxation i.e. under the State law as well as GST law and hence long-term lease
and TDR be kept out of the GST for all purposes, leaving it to States until Real Estate sector was brought
under GST. He further stated that the proposed operational part did not suggest any mechanism of
reversal of ITC (Input Tax Credit) in respect of completed property; valuation of unsold property;
valuation of apartment after issue of completion certificate, as with the passage of time the apartment
may fetch higher value. Further, introducing composition without ITC would result in huge evasion by
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booking credit against projects that were taxable. He stated that in view of the aforesaid observations,
and also the fact that many issues remained to be clarified in the proposal such as 80% sourcing from
registered taxpayers, whether it would be done project-wise or registration-wise; how would this 80%
be apportioned between commercial and residential property etc. He added that rate of tax on this sector
should be discussed after having clarity on the issues he had raised. He observed that decision on these
issues should not be left to Officers’ Committee as this would tantamount to excessive delegation.
13.4. The Hon’ble Chief Minister of Puducherry supported the views expressed by the Hon’ble
Minister from Punjab and stated that first the issues raised by Punjab, should be discussed threadbare
and then decision be taken in the next meeting. He further added that a decision on this issue was
attempted in the last 2-3 meetings of the Council and then finally referred to the GoM. He suggested to
call a physical meeting of the Council next week to discuss this issue and then decide by consensus.
The Hon’ble Minister from Rajasthan also supported the observations made by the Hon’ble Minister
from Punjab and requested clarification from GoM on each point.
13.5. The Secretary informed that the issues raised by the Hon’ble Minister from Punjab had been
discussed in the GoM and requested CCST, Gujarat to elaborate on the same. Dr. P.D. Vaghela, CCST,
Gujarat stated that with respect to premium on long term lease, the GoM had recommended that GST
should be charged only on such TDR which was attributable to residential properties sold after
completion. Further, mechanism of reversal of ITC under different scenario would be discussed by the
Law Committee and the Fitment Committee while the proposal from the State of Bihar to consider 10%
of the commercial property to be covered as part of residential property would have compliance issue.
13.6. The Hon’ble Minister from Punjab queried that if these issues were yet to be decided, then
Council could not take a decision today and a call could be taken later. The Hon’ble Deputy Chief
Minister of Delhi drew attention towards the article written by Dr. Arvind Subramanian, former Chief
Economic Advisor which stated that entire Real Estate Sector should be brought under GST. He stated
that he still supported the proposal to bring the entire Real Estate segment under GST whereas now
only some part of it was coming under GST. He cautioned that this was becoming like VAT. He further
stated that under-construction projects, if brought under GST with levy of tax without ITC, it would
lead to generation of black money. In fact, the Real Estate Sector wanted to be out of GST. He suggested
to take a strong decision and bring the entire Real Estate sector under GST. The Hon’ble Minister from
Rajasthan stated that when recommendation had not been examined by the Fitment Committee and the
Law Committee, it was not correct to discuss such a proposal. Shri Priyavrat Singh, Hon’ble Minister
from Madhya Pradesh also proposed a physical Council meeting for comprehensive discussions as the
present proposal did not address the Real Estate Sector issue peculiar to rural and semi urban area,
issues of mixed projects having larger commercial area or smaller area. Further, he stated that if tax was
to be lowered to 5% on larger buildings, then how poorer people were benefitting.
13.7. Shri D. Jayakumar, Hon’ble Minister from Tamil Nadu supported the recommendation of the
GoM to levy the tax @ 3% or less without ITC for affordable housing property and @ 5% on non-
affordable residential property. He also stressed on the need to reduce tax on safety matches and on job
work for engineering goods. Shri T. S. Singh Deo, Hon’ble Minister from Chhattisgarh, stated that he
disapproved a meeting on this important subject through video conferencing and he would also like to
register his disagreement with the proposal. He stated that tax @ 3% without ITC on ‘Affordable
Housing’ would mean that houses under Pradhan Mantri Awas Yojana, MIG and LIG were being
covered under this proposal and the tax burden of 3% would be passed on to the customer. He gave
example from a case study in his State of a builder having total tax liability of Rs. 84,75,00,026/-. After
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deduction of ITC, the liability to pay tax in cash was Rs. 10,896/- i.e. 99.87 % was adjusted from ITC.
As per proposed agenda, the tax of 5% without ITC on the non-affordable houses would be payable and
the cash tax liability would increase to Rs. 35,31,261/- which would be borne by the consumer. As a
result, the liability of tax on the consumer would increase from Rs. 10,896/- to Rs. 35,31,261/- which
would be entirely borne by the customer. In addition, he also objected to the inclusion of the land and
observed that the proposed abatement of 1/3rd of total value towards land was inappropriate as land
value was based on many factors like area/ places etc.
13.8. Summing up, the Hon’ble Chairperson stated that the Hon’ble Minister from West Bengal and
some others had raised ab-initio objection and were against discussing the proposal. Some Members
like Hon’ble Ministers from Puducherry, Punjab and Chhattisgarh had suggested to call a physical
meeting at short notice. On the other hand, some Members had suggested to take a decision in this
meeting as many flats were lying unsold. Keeping in mind all these viewpoints, he suggested that the
Council meeting could be adjourned and reconvened as a physical meeting on the coming Monday (25th
February 2019). The Hon’ble Deputy. Chief Minister of Delhi stated that they had assembly budget
session scheduled for Monday (25th February 2019) and Tuesday (26th February 2019). The Hon’ble
Minister from Punjab proposed to continue the meeting on Sunday (24th February 2019). The Hon’ble
Minister from West Bengal stated the meeting could be convened on Wednesday (27th February 2019)
which would give time to examine the proposal in detail by getting more data like the one highlighted
by the Hon’ble Minister from Chhattisgarh. The Hon’ble Chairperson observed that data of individual
builders may not be authentic as the component of cash and ITC may not be reliable; instead it was
considered appropriate to analyze data obtained from NBCC which was a Government of India
undertaking and they would have no cash dealing in their transactions and similarly, the States could
consider obtaining data from State PWD and that data from NBCC and PWD would be realistic to
evaluate cash component for payment of tax as proposed.
13.9. The Hon’ble Minister from West Bengal drew attention to the data of tax rate and the tax paid
in cash on page no 173 of the agenda note where it was reflected that effective tax rate on the sector
was 8.8% whereas the tax paid in cash was only 1.7 %. He stated that this limited data was also required
to be examined in detail and proposed to have the meeting not before Wednesday. The Hon’ble Minister
from Punjab applauded the decision of Hon’ble Chairperson to hold the meeting at a short notice and
suggested to have the meeting on Sunday or Wednesday. He stated that the Fitment Committee or any
other committee may come with a supplementary agenda on the issues which were raised during this
meeting. The Secretary suggested that the Fitment Committee could meet on Saturday and all States
could send their suggestions in writing to the Council for discussion in the Fitment Committee. The
Hon’ble Minister from Maharashtra stated that they also had assembly session on Monday and therefore
proposed to continue the meeting on Sunday. The Hon’ble Chairperson while acknowledging the
requests from States, stated that this was a time of assembly sessions and elections and most of the
Ministers were busy. Thus, it would be appropriate to hold the Council meeting on Sunday i.e.
24.02.2019 while the Fitment Committee should meet on Saturday i.e. 23.02.2019.
14. For Agenda item 5, the Council decided to defer the discussion and to take up the matter in a
reconvened physical meeting of the Council to be held on 24th February 2019.


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Agenda Item 6: Draft notifications and Removal of Difficulty order giving effect to the decisions
of 32nd GST Council Meeting regarding MSME (including small traders)
15. The Secretary stated that the Draft notifications and Removal of Difficulty order arising out of
the decisions of the 32nd Meeting of the Council relating to increasing the annual turnover threshold for
registration and providing a Composition Scheme for services was prepared and placed before the
Council for approval. He invited Shri Upender Gupta, Principal Commissioner (GST Policy Wing),
CBIC to brief the Council on this Agenda item. The Principal Commissioner (GST Policy Wing), CBIC
stated that the decisions of the Council for increasing the annual turnover threshold for registration and
for providing a Composition Scheme for services required amendment to the GST Law. However, as
the Council had taken a decision to implement these two decisions from 1st April 2019, it could only be
done through a rate notification. He informed that the draft notifications were placed before a joint
meeting of the Law Committee and the Fitment Committee on 15th February 2019 which had approved
the same. He stated that after the approval of the Council, this would be vetted by the Union Law
Ministry before issue.
15.1. The Principal Commissioner (GST Policy Wing), CBIC further stated that like other
composition taxpayers, the composition taxpayers under the new scheme would also be eligible to avail
the facility of filing annual return with quarterly payment which the Council had approved in its last
Meeting for Composition taxpayers supplying only goods. He stated that for this, a suitable provision
in Law would need to be made. In addition, there would be a need to incorporate a provision of reversal
of input tax credit for those service providers who opted for the new composition scheme. He stated
that these two issues would need to be discussed by the Law Committee and then brought before the
GIC for approval. He requested the Council to permit GIC to approve the recommendations of the Law
Committee on these two issues. The Council agreed to the same.
15.2. Shri Saswat Mishra, CST, Odisha stated that in the draft exemption notification for enhancing
registration threshold to annual turnover of Rs.40 lakh, it appeared that it was a compulsory provision
in law and that taxpayers could not opt for registration and pay tax if their annual turnover was less than
Rs.40 lakh. He, therefore, suggested to add another clause providing that this provision would not apply
to persons seeking registration under Section 25(3) of the CGST / SGST Act. The Secretary stated that
the intention was always to give an option to taxpayers with annual turnover below Rs.40 lakh to take
GST registration. If there was some problem with the language in conveying this position, then this
would be addressed.
15.3. CST, Odisha further stated that in the Removal of Difficulty Order also, there was a confusion
in the language and he would give a suggestion in writing to the Principal Commissioner (GST Policy
Wing), CBIC. The Secretary suggested that the Council could approve the two notifications and the
Removal of Difficulty Order placed before the Council along with suitable modification as may be
proposed by the CST, Odisha, and this could be issued after due vetting by the Union Law Ministry.
The Council agreed to the proposal.
16. For Agenda item 6, the Council approved the draft Notification relating to: (i) introduction of
a composition scheme for supply of Goods and Services or both (for those taxpayers who are not eligible
for the present composition scheme) up to an aggregate turnover of Rs. 50 lakh; (ii) to increase the
annual turnover threshold for registration to Rs.40 lakh for the States as mentioned in the notification;
and (iii) Removal of Difficulty Order relating to Composition scheme with the amendments as
suggested by CST, Odisha and after vetting by the Union Law Ministry. The Council further approved
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that for the new Composition scheme for services/goods suppliers, a suitable provision for filing annual
return with quarterly payment and reversal of input tax credit for those opting for the new Composition
scheme will be formulated by the Law Committee and would be approved by the GST Implementation
Committee (GIC).
Agenda Item 7: Any other agenda item with the permission of the Chairperson
Agenda Item 7(i): Interim Report of GoM on Lottery
17. Discussion on this Agenda item was deferred and to be taken up in the physical meeting of the
Council to be held on 24th February 2019.
Agenda Item 7(ii): Proposal to extend the date for filing the FORM GSTR-3B
18. The Hon’ble Advisor to Governor (I/c Finance), Jammu & Kashmir stated that FORM GSTR-
3B return for the month of January 2019 was due on 20th February, 2019. However, due to the prevailing
law and order situation in Jammu & Kashmir, internet services, especially on the mobile phones, had
remained suspended which had caused difficulty to the taxpayers in filing their return for January, 2019.
He requested that the date for filing FORM GSTR-3B Return for January, 2019 for taxpayers located
in Jammu & Kashmir should be extended till 28th February 2019. The Hon’ble Chairperson suggested
that the request of the State of Jammu & Kashmir could be agreed to. The Council agreed to the same.
18.1. The Hon’ble Deputy Chief Minister of Bihar stated that he had received information from many
States that since the evening of 19th February 2019, difficulty was being faced in filing FORM GSTR-
3B Return for January, 2019 due to technical glitches. He suggested to extend the date of filing FORM
GSTR-3B Return for January, 2019 for the entire country by 1 or 2 days if the glitch was not resolved
in the next one hour or so. The Secretary informed that approximately only 25,000 returns had been
filed during the last one hour and he requested CEO, GSTN to further elaborate on this issue. Shri
Prakash Kumar, CEO, GSTN stated that from 11.30 AM today, there had been issues relating to
‘Captcha’ which had slowed the process of return filing which normally at this time, should be about
one lakh in an hour. He stated that his team was working to resolve the glitch. However, he
recommended that the date of filing FORM GSTR-3B Return for January 2019 could be extended by 2
days for the entire country. The Hon’ble Chairperson suggested that the date for filing FORM GSTR-
3B Return for the month of January, 2019 for rest of the country (excluding Jammu & Kashmir) could
be extended by 2 days, i.e. to 22nd February 2019. The Council agreed to the suggestion.
18.2. For Agenda item 7(ii), the Council agreed to extend the date for filing FORM GSTR-3B for
the month of January 2019 for the State of Jammu & Kashmir till 28th February 2019 and for the rest of
the country till 22nd February 2019.
Other Issues
19. The Hon’ble Minister from Tamil Nadu stated that he would send his written speech to the GST
Council Secretariat and requested that it should be taken note of in the Minutes. In the written speech,
the Hon’ble Minister from Tamil Nadu drew attention to a recent letter addressed by the Hon’ble Chief
Minister of Tamil Nadu to the Hon’ble Prime Minister and to the Hon’ble Union Finance Minister on
the need for early settlement of the accumulated IGST due to the State. It was a cause of concern for
them that if the accumulated IGST for 2017-18 had been devolved correctly, the Government of Tamil
Nadu would have received Rs.6,582 crore as SGST and Rs.1,492 crore as devolved CGST. After
adjusting for GST compensation of Rs.632 crore already released and estimated devolution for the
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amount incorrectly devolved under Article 270 amounting to Rs.2,983 crore, the net loss to Tamil Nadu
still comes to Rs.4,459 crore. Tamil Nadu was a major loser for the Constitutionally incorrect and
improper dispensation adopted by the Union Ministry of Finance.
19.1. The speech also referred to the long pending request of the State of Tamil Nadu for exemption
and reduction in the rates of 77 goods and 10 services including Wet Grinders, Matches, Aluminium
utensils including its raw materials and job work relating to engineering works pertaining to MSME
sector which provides avenues for self-employment and livelihood to crores of people.
Agenda Item 8: Date of the next meeting of the GST Council
20. The Hon’ble Chairperson stated that keeping in view the sentiments expressed by the Members
of the Council, the 33rd Meeting of the GST Council was adjourned and it shall meet again in person on
24th February 2019 in Delhi to continue discussions on the issues relating to Real Estate and Lottery.
21. The meeting ended with a vote of thanks to the Chair.

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Minutes of the Meeting of 24th February, 2019
22. The thirty third Meeting of the Council reconvened on 24th February 2019 at Vigyan Bhawan,
New Delhi under the Chairpersonship of the Hon’ble Union Finance Minister Shri Arun Jaitley
(hereinafter referred as the Chairperson).
23. The following agenda items were discussed during the reconvened 33rd Meeting of the Council:
(a) Agenda item 5: Recommendations of the GoM for boosting Real Estate Sector under GST
regime
(b) Agenda item 7: Any other agenda item with the permission of the Chairperson
(i) Interim report of GoM on Lottery
24. The Hon'ble Chairperson stated that the 33rd Meeting of the Council was adjourned on 20th
February 2019 to meet physically on 24th February 2019 and he welcomed everyone to the reconvened
33rd Meeting of the Council. At the outset, he informed that due to the ongoing Budget sessions in
different State Assemblies, alternative Ministers had been nominated by four States and he formally
welcomed them and stated that the Council would be enriched by their experience. These Hon’ble
Ministers are: Dr. Banwari Lal from Haryana, Shri Mahender Singh Thakur from Himachal Pradesh,
Shri Thokchom Radheshyam Singh from Manipur and Ms. Santana Chakma from Tripura.
Commencing the discussion, he stated that during the meeting of Council by video conference on 20th
February 2019, the recommendations of the Group of Ministers (GoM) on Real Estate Sector was
discussed. Subsequently the Fitment Committee further discussed the issues on 23rd February 2019. He
then invited Dr. Ajay Bhushan Pandey, Revenue Secretary and Secretary to the Council (hereinafter
referred to as the Secretary) to take up the discussion on the agenda items.
Agenda Item 5: Recommendations of the GoM for boosting Real Estate Sector under GST regime
25. The Secretary invited Shri Manish Kumar Sinha, Joint Secretary, TRU-II, to apprise the
Council regarding the deliberations and recommendations of the Fitment Committee.
25.1. JS TRU-II stated that he had prepared a presentation (attached as Annexure 6 to the Minutes)
on the important issues that were discussed in the Fitment Committee which met till 9:00 PM on
22.02.2019 and the recommendations of the Fitment Committee related to taxation of residential
housing segment in the Real Estate Sector, transition issues, definition of ‘Affordable Housing’ and
how to maintain the credit chain integrity. The presentation had been arranged according to each of the
recommendations of the GoM on the issue and the corresponding feedback of the Fitment Committee
on it. He added that the Fitment Committee, during the process, had stayed within the recommendations
of the GoM and tried to provide only the missing details in the proposal as was pointed out during the
Council meeting held on 20.02.2019. The Fitment Committee recommendations on various issues were
as under: -
(a) As regards GoM recommendations regarding an effective rate of tax of 5% without ITC for
non-affordable residential property and an effective rate of tax @ 3% or less without ITC for
‘Affordable Housing’ properties, the Fitment Committee had to suggest the definition of the
term ‘Affordable Housing’ and thereafter appropriate tax rate for Affordable and non-
affordable housing. The Fitment Committee considered the various data such as percentage
distribution of house units sold in metropolitan and other cities of different values and of
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different standard sizes as per CREDAI data; existing tax pay out in cash in the real estate
sector in different categories of housing and the sectoral revenue data pertaining to 7 major
zones where the Real Estate Sector was concentrated so as to come out with recommendations
in relation to the issue under reference. After detailed discussions, the Committee discussed
that:
i. As regards the definition of ‘Affordable Housing’, it already existed in the Notification
relating to GST rates giving references such as of low-cost house up to 60 sqm in the
erstwhile scheme of JNNURM, single residential units and houses under construction
under PMAY, etc. Among these, a credit linked subsidy scheme of RBI was also there
which covered houses for economically weaker sections, low income group houses,
MIG-I and MIG-II houses having covered area up to 30 sqm, 60 sqm, 160 sqm and 200
sqm respectively. All these four categories, inter-alia, were presently covered under the
category of affordable houses as part of GST Rate Notifications.
ii. Thus, the definition of ‘Affordable Housing’, should, interalia, include the existing
schemes of State and Central Governments covered under GST Notification No.11 of
2017-Central Tax (Rate) dated 28.06.2017 and an additional criteria of RBI priority
Sector lending guidelines having financial limit of Rs.30 lakh in non-metro and Rs.45
lakhs in metro cities.
iii. The Fitment Committee had also suggested that metropolitan cities should include
Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad,
Gurgaon and Faridabad only), Hyderabad, Mumbai (the entire Mumbai metropolitan
region) and Kolkata.
iv. As regards Affordable residential houses under construction, tax rate of 3% without ITC
appeared to be high. Thus, an effective rate of 1% without ITC was recommended to be
considered by the Council.
(b) As regards mixed properties, the Fitment Committee had recommended that commercial
development could be allowed up to 15% (on carpet area basis) as part of the residential
property and it should attract GST @ 5% in case of both ‘Affordable Housing’ and non-
affordable housing complex.
(c) Further, a mixed property which was not eligible for the new tax rate (i.e. cases where
percentage of commercial property exceeded 15%), it should be taxed at the merit rate as
prevailing now along with ITC facility; whereas the residential property should be taxed at
new rate without ITC.
(d) Fitment Committee had suggested some safeguards relating to input supplies of builders going
out of the value chain. It should be made mandatory for the residential property developer to
buy 80% inputs and input services excluding cement and capital goods from registered tax
payer and tax rate on resulting shortfall might be fixed at flat rate of 18% on Reverse Charge
Mechanism (RCM) basis. Cement, in case procured from unregistered person, should be
charged at the rate of 28% on RCM basis, even if it was within the limit of 20%, subject to
other actions under the Act. Capital Goods to be procured only from registered person, and
should not be used for computing the 80:20 ratio (neither in numerator nor in denominator).
(e) As regards concerns regarding the disruption of credit chain, the Fitment Committee had
recommended that reporting of purchases and the method of apportionment may be made
through the ITC Table of GSTR 3B to make it similar to ITC procedure of initial claim and
thereafter reversal. Further, where supply had been shown to be received from a GST
registered person who was found non-existent, it would be deemed that the purchase had been
done from a non-registered person. RCM payment to be done on pro-rata basis, every month,
with final adjustment at the end of the year. Fitment Committee was also of the view that
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alternatively, the proposal might be simplified by shifting tax liability on entire unregistered
purchases on the developers under RCM at the merit rate of each purchase.
(f) There would be certain details required to be worked out vis-à-vis transition from the old tax
regime of ITC based taxation to the proposed scheme of taxation. Following principles would
be adopted, while drafting the Notification: -
i. ITC would be available only to the extent (calculated on pro-rata basis) of the value
of the supply made out of the total value of supply for the project till the appointed
date.
ii. ITC taken less vis-à-vis the supply made would be quantified and could be used to
adjust the future tax liability; whereas ITC taken in excess of supply made
(calculated on pro-rata basis) would be recovered.
iii. The ITC with respect to work in progress and inputs lying in stock would lapse.
The ITC balance lying in the ledger after paying the liability relating to supplies
made prior to the date of transition would lapse.
iv. Credit pertaining to Capital Goods would be distributed between residential and
commercial property on pro-rata basis by considering life cycle of capital goods as
60 months. ITC reversal on capital goods to the extent of the remaining part of life
cycle after 01.04.2019 and utilized in projects to which above rate applies would be
done.
(g) As regards TDR and FSI related issues, it would be exempted in respect of supplies relating to
residential properties under construction by way of shifting the time of supply to the date of
issue of completion certificate using powers under Section 148 so as to avoid interest liability
prior to issuance of Completion Certificate. Liability to pay GST on Transfer of Development
Rights (TDR), Long Term Lease Premium, Floor Space Index (FSI) with respect to residential
property which was sold after issue of completion certificate would be taxable in the hands of
the recipient under RCM and the value of supply and a formula with respect to computation of
tax was suggested by the Fitment Committee as follows: -
GST payable on TDR, Long term lease (premium), FSI, etc. attributable to
immovable property for which completion certificate (CC) has been received
during the relevant return period X (Total area of residential property unsold on
the date of issuance of CC ÷ Total area of the residential property in respect of
which CC has been issued during the relevant return period).
(h) The apportionment of credit between residential and commercial project would be done on self-
assessment basis by the developer subject to audit and intelligence-based enforcement.
Guidelines to apportion the purchases between residential and commercial projects would be
as under:
i. Purchases exclusively for commercial property might be apportioned to commercial
projects.
ii. Purchases exclusively for residential property might be apportioned to residential
projects.
iii. Purchases common to both commercial and residential construction might be
apportioned in the ratio of the carpet area of residential and commercial projects under
construction.
iv. 80:20 ratio would be verified for residential segment at the end of the year and at the
end of the project.
v. Apportionment between immovable residential property sold “before Completion
Certificate” and “after Completion Certificate” might not be required (ITC not
available).
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(i) The date of implementation of this scheme could be 1st April 2019.
(j) As regards whether the scheme should be optional or mandatory, the Fitment Committee felt
that having multiple methods of taxation would create complication.
(k) The Fitment Committee also considered regarding any legal challenge for taxing TDR and
concluded that there were none.
(l) On the question whether the Real Estate should be brought under GST, the Fitment Committee
noted that it involved larger issue of taxation which would require change in the Act and also
possibly the Constitution of India. The Hon’ble Chairperson stated that possibly a Committee
could be constituted to consider the issue of taxation of Real Estate.
25.2. Starting the discussion on the subject, the Hon’ble Minister from Punjab stated that in the
Council meeting held on 20.02.2019, he had stated that there were certain operational and procedural
issues which had been missed out from the Agenda that was circulated for discussion and the proposal
was sub-optimal. Further, he gave the example of British Gen. Montgomery of the Second World War
period, that his success in the Second World War was due to his meticulousness for details. However,
he had started overlooking small operational requirements in the subsequent years and hence
subsequently failed. In GST also, the Council should watch out for such complacency. In the case of
taxation of job work in textiles, which the Council considered in earlier meeting at length, a better
design ultimately came out by considering it in detail. He appealed that his arguments be heard out and
implemented if found acceptable. In his opinion, land was out of GST and if Government gave land to
somebody on 99 years lease for developing an industrial park, a levy of 18% GST and 7% Stamp Duty
would make the entire project unviable. The Hon’ble Chairperson stated that the Council would take
note of this and find a solution to this issue.
25.3. The Hon’ble Minister from Punjab thereafter requested the Council to hear Shri V.K. Garg,
Advisor (Financial Resources) to Chief Minister, Punjab. Advisor, Punjab thereafter raised two issues.
The first issue was that the Council was considering rate reduction of under construction houses, since
there was sluggishness reported in the Real Estate Sector. The buyers, due to higher tax rate on under
construction house, were waiting for it to be completed and thereafter buying it after completion to save
GST since sale and purchase of completed property was out of GST. He gave the example of the sale
of property worth Rs.1 crore. which under the old tax rate of 12% would have been sold for Rs.1.12
crore. However, under the proposed tax rate of 5%, considering that the seller would lose the ITC of
Rs.7 lakh which became his cost, the seller would fix the base price of the unit at Rs. 1.07 crore and the
buyer would have to pay a tax of 5% on the base price of Rs.1.07 crore making the total price close to
Rs.1.12 crore again. Hence, from the point of view of the buyer, the position would remain the same as
earlier and hence even if the tax rate was reduced, it would still be advantageous for him to wait for the
project to be completed where he would have to pay no GST. In the restaurant sector also, similar things
happened when the restaurants raised their base price after the tax on the sector was reduced to 5%
without ITC. Hence, the proper solution to the problem lay in bringing both under-construction as well
as completed property on the same footing. The issue related to policy decision, but States would not
be impacted by it as they would get Stamp Duty.
25.4. The second issue, he explained, was that the proposed solution should be such that tax
administration should be able to implement it in a transparent manner, instead of placing different tax
liability for different people in different situations leaving scope for manipulation and evasion. In the
proposal, tax was leviable not only in different manner but also there were provisions for apportionment
of credit, reporting and reversal of credit making the whole scheme complex. He explained further that,
in the proposed solution, complications had crept in inasmuch as there were three categories of
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properties, viz. purely residential property, purely commercial property and the residential property
having 15% commercial property. Further, within each category, there would be two sub categories,
one under-construction properties and the second, properties being sold after completion certificate.
Thus, every credit that accrued in the business would have to be apportioned in these sub-categories.
Ordinarily, in an industrial scenario, input output cycle lasted for two to three months within which the
output supply happened. However, it was not so in construction of residential complexes where the
output supply might spread out from first year to the tenth year and hence the relationship between the
apportionment of input output supply would be difficult to determine as the link between input and the
output might have been lost. Thereafter, he gave the example of proposed taxation on TDR stating that
as per proposal, TDRs were supposed to be taxable at the rate applicable to the respective Housing
scheme to which they pertained. In such a scenario, if anyone bought leasing and development rights
of 100 acres of land, developed it in three or more phases, say as commercial, affordable, high end
residential and mixed properties, the situation might so arise that in the first year, he might get customers
to sell only commercial properties and utilize full credit in the year. Further, next year, he might be
getting customers to sell all residential properties but since minimal credit would have accrued during
the year in view of the services and inputs having been procured in the previous year, he would be
required to reverse the minimal ITC. Thus, the entire scheme opened scope for large scale evasion and
hence such a scheme where the project was implemented in phases would be difficult to implement. He
further submitted that in his opinion, such a scheme would be a nightmare to implement.
25.5. The Hon’ble Deputy Chief Minister of Bihar welcomed the Chairperson’s move to call a
physical meeting of GST Council in Vigyan Bhawan. He stated that his State favoured tax rate of 5%
for non-Affordable category housing and 1% for Affordable Housing without the benefit of ITC. He
stated that he had read the statement of the Hon’ble Finance Minister of West Bengal in newspapers on
the subject who had also proposed cut in tax rates for ‘Affordable Houses’. Further, the inclusion of
15% commercial property being allowed in residential property development keeping in mind necessity
of kirana shops, barber shops, repair and maintenance shops, etc. was a good suggestion. His State also
supported the tax exemption on TDR, etc. However, as regards the issue as to whether the proposed tax
rates should be optional or mandatory, he would favour that the option be given to buyers under old
project to pay tax at old rate but for the new projects, there should be no option and the proposed tax
rate should be compulsory. He further stated that most of the problems of the Real Estate sector would
be resolved with solutions proposed by the Fitment Committee and the remaining unforeseen problems
might be resolved as and when they arose.
25.6. The Hon’ble Deputy Chief Minister of Gujarat stated that the GoM had recommended tax rate
of 5% for non-affordable category of housing whereas 3% rate or lesser for 'Affordable Housing’.
Accordingly, his request was that the Council should address these two issues first, including the
definition of ‘Affordable Housing’ and discuss the other issues subsequently. In his opinion, the whole
sector had become stagnant due to the problems in construction Sector and that when the customers had
come to know that tax rate might be reduced, they had stopped buying. Thus, he requested that issues
relating to tax rate on non-affordable and ‘Affordable Housing’ and definition of metropolitan cities be
resolved expeditiously by the Council and discussion on other issues could be taken up later. Shri
Mahender Singh Thakur, Hon’ble Minister from Himachal Pradesh, supported the tax rate of 5% for
non-affordable and 1% for the affordable category. He also supported the idea to resolve other issues
as and when they arose rather than attempting to resolve all of them at one go. Shri Prakash Pant,
Hon’ble Minister from Uttarakhand stated that the GoM recommendation of taxing the non-affordable
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houses @ 5% would have made the costly houses cheaper whereas the recommended tax rate of 3% for
the affordable category of houses would not have reduced the prices significantly. Thus, the Fitment
Committee recommendations of reducing the tax rate further to 1% in Affordable category was a
welcome step as it would lead to reduction of prices in this category also. He, therefore, supported the
tax rate of 5% without ITC and 1% without ITC for non-Affordable and Affordable categories of
residential properties respectively.
25.7. The Hon’ble Chairperson requested the Members to concentrate first on resolving the twin
issues of rate applicable to the sector as well as the definition of ‘Affordable Housing’ and that the other
issues could be dealt with later. The Hon’ble Minister from West Bengal expressed his gratefulness to
the Hon’ble Chairperson for shifting the Council Meeting from Video Conference to a physical meeting.
As regards the proposal, he stated that while the overall objective to address the problems in the
construction sector in order to bring buoyancy in the sector was a welcome step, at the same time
simplicity and equity was also desirable in taxation. As regards the tax rates, as had been pointed out
by him in his letter to the Hon’ble Union Finance Minister in immediate past, mere 0.76% of the overall
tax, i.e. at most 1% was paid in cash by the builders in ‘Affordable Housing’ segment. Thus, the
proposal of the Fitment Committee to introduce 1% tax was agreeable which was also in line with his
suggestion. For non-affordable category, he had written in his letter to the Hon’ble Chairperson that
keeping in view the principle of equity, the GST rate for houses in the price segment from Rs.45 lakh
to Rs.1 crore should be at 5% without ITC while the houses above Rs.1 crore (or maybe Rs. 1.5 crore),
being rich men’s purchases, be at 7% without ITC. The differential tax rates could be supported on the
ground of simplicity along with equity in the economy. His suggestion to the Council was therefore, to
consider two tax rates of 5% and 7% in non-affordable category as against the GoM recommendation
of 5% for all houses above Rs. 45 lakh which could pass the test of simplicity but not of equity.
25.8. As regards the second issue regarding the definition of ‘Affordable Housing’, he stated that in
the presentation of JS, TRU-II, there was a shift from earlier recommendation of GoM based on ‘either
area or price’ to a criterion which was based on ‘area and price’. Thus, effectively to the definition of
Affordable Housing in different Notifications, an additional criterion of financial limit was being
proposed. Hence, the question to be considered by the Council was should there be two criteria, i.e. area
based as well as financial limit based or fulfilment of any one of the criteria would be sufficient to
qualify as ‘Affordable Housing’. The Hon’ble Chairperson explained that a reference to carpet area in
the definition would be definitive whereas a reference to price would be open to misuse inasmuch as a
Rs. 70 lakh worth property would be sold by unscrupulous elements with Rs. 40 lakh in cheque and
remaining Rs.30 lakh in cash. At the same time, it was also true that area wise cost of flat in metro vis-
à-vis non-metro cities was at huge variance with each other. Therefore, a criterion on the basis of area
as well as cost left very little scope for manipulation whereas the criteria based only on cost left huge
scope for manipulation. Thus, the Council needed to weigh all the options before coming to a
conclusion. The Hon’ble Minister from West Bengal thereafter stated that the next issue related to tax
on TDR/JDA. In this regard, he supported the views of the State of Punjab that it was a land matter and
hence a State subject to which the Council should be sensitive. The proposal regarding tax on TDR was
complicated not only in respect of tax rate but in respect of time of supply (after obtaining completion
certificate) as well as type of project. Thus, the Council needed to have clarity on the subject before
coming to any conclusion.
25.9. The Hon’ble Chairperson suggested that at the moment, the Council could decide on the two
principal issues relating to the proposal, i.e. applicable tax rates on affordable and non-affordable
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category of houses and definition of ‘Affordable House’. As regards remaining issues, these could be
decided to the extent feasible and the remaining issues could be decided later based on recommendations
of a Group of Ministers or Officers who could continue to discuss these issues and resolve them in the
next 4-5 months.
25.10. The Hon’ble Minister from West Bengal thereafter listed out certain complications in the
proposal such as the mention of recovery from a builder where he had taken excess ITC and also the
provision of mixed property having 15% commercial development under residential property. He added
that such complications further gave rise to interpretation such as to who would recover the ITC and
how it would be recovered, how to calculate the 15% commercial portion in the mixed property, etc.
and hence the complications would benefit no one other than the persons raising the disputes. Similarly,
the provision of apportionment and recovery of tax under RCM vis-à-vis 80-20 condition was also
questionable as to why 20% should at all be allowed to be purchased from unregistered dealers. Such
a provision would be grossly misused by obtaining labour, sandstone, chips, etc. from unregistered
dealers which were by themselves evasion prone. Similarly, if the Capital Goods were not to be included
in 80-20 calculation, the tendency would be to lease them rather than to buy them so as not to bring
them into books of account. The proposal that in case the inputs were procured from a non-existent
dealer, recovery would be made, was also questionable as to whether the proposal was promoting
hawala and rent seeking behavior of officers which would come into picture. Similarly, the proposal
regarding lapse of ITC could be circumvented by adopting the ways to utilize the ITC for other goods
and services. Summing up his arguments, he urged the Council to necessarily discuss and consider the
proposal (a) on rates keeping equity and simplicity in mind; (b) whether the word “and’ to be introduced
or not in the definition of ‘Affordable Houses’ and if the cap of Rs. 35 lakh to Rs. 45 lakh price was
inserted in addition to the area-based definition, it would create problems.
25.11. The Hon’ble Minister from Kerala stated that he agreed with the arguments put forth by the
Hon’ble Minister from West Bengal that proposals were complicating an already complex issue. As
regards the rates of taxation, the data presented before the Council largely showed that effective tax to
be paid in cash was rising for all and that there should be equity in the burden of tax. The analysis of
data also showed that effective rate of tax was rising in the affordable category from 7.46% to 9.3%
whereas in the non-affordable category, with the proposed tax rate, the tax burden was actually rising
only by 2.23-2.93%. Thus, the issue of equity raised by the Hon’ble Minister from West Bengal was
very important and hence the proposed tax rates needed to be tweaked further from two tier to three-
tier. Thus, he proposed that for affordable houses, tax rate should be 1%, for houses priced at Rs.45
lakh to Rs.1 crore, it should be 5% and for houses of more than Rs.1 crore, it should be 7% without
ITC. He stated that with a three-tier rate structure, a little bit complication would enter, but the Council
would be able to arrive at a revenue neutral rate if it calculated the weighted averages. Further, as
regards the definition of ‘Affordable Houses’, he did not support the idea to have value limits in addition
to area limits. By placing such limits, the scheme would become complicated. Government determined
affordable housing scheme might include flats beyond the value of Rs.35 to 40 lakh, and should still be
allowed at the same rate as ‘Affordable Housing’. Government Housing schemes at present were
divided further into under infrastructure status or non-infrastructure status and further four more
categories, viz. up to 30 sqm, 60 sqm., 160 sqm and 200 sqm. It would be advisable to leave out the
flats of areas of 160 sqm and above as also transaction value concept out of the definition of ‘Affordable
Housing’.
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25.12. The Hon’ble Chairperson raised a question whether a flat of 60 sqm in a metro vis-à-vis a tier-
II city carried the same price. The Hon’ble Minister from Madhya Pradesh stated that they were different
in terms of cost; a 60 sqm flat in Cuffe Parade in Mumbai would cost more than a Rs.1 crore whereas
a flat of same size in Bhopal would cost around Rs.25 lakh. The Hon’ble Chairperson observed that in
such a situation, without a value limit, definition of Affordable House would be incomparable from city
to city and prone to misuse. The Hon’ble Minister from Kerala stated that apart from the things
discussed so far, he also had a serious difference with the proposition that there should be a GoM for
recommending as to whether to bring land into GST and did not support the same. In his opinion, the
States were not left with any revenue generating resources after the introduction of GST and in absence
of that, the States had to explore areas to generate additional revenue like increasing registration charges
on motor vehicles. He thus opined that the Council should evaluate the experience of GST before
bringing any new items under GST. After GST, some flexibility was required so that State could realise
resources during emergency requirements. Further, as regards the condition of 80% procurement from
the registered dealers and allowing 20% from non-registered dealers, the question was as to when capital
goods were not to be included in the calculation, should this limit not be raised to 90%. In the proposal
before the Council, the value chain was proposed to be broken in order to have a revenue neutral rate
but by breaking the value chain, the capability of tax administration to collect the tax on the missing
value chain would be compromised. Thus, Council should have a serious discussion on the issues which
the Hon’ble Minister from West Bengal had raised.
25.13. The Hon’ble Chairperson again asked members to arrive at a definition of ‘Affordable Houses’
and as to how to reconcile the fact that in metro areas, the price of the same size of flat was much higher
than that in non-metro areas and this needed to be discussed and resolved. The Secretary explained that
this aspect came up in Officer’s meeting when this issue was discussed and it was pointed out that
affordability varied in non-metro and metro cities. Thus, the proposed definition of ‘Affordable
Housing’ contained the expression “and” in order to include the value criteria as also to leave out the
flats of areas of 160 sqm and above from the RBI definition for credit linked scheme to ensure that
chances of misuse were reduced. If only monetary limit was kept, the provision was likely to be misused
as some developers were constructing flats only under MIG Scheme, flats of areas of 160 sqm in the
suburbs of Mumbai and the consensus was that they should not get the benefit of reduced tax rate.
Hence value cap in addition to the area condition was required.
25.14. The Hon’ble Chief Minister of Puducherry thanked the Hon’ble Chairperson for convening a
physical meeting. He stated that as per the ongoing discussion, he would confine himself to the
discussion regarding rate of tax and definition of ‘Affordable Housing’. As regards the houses
pertaining to Below Poverty Line (BPL) i.e. houses up to 60 sqm, and those LIG houses under PMAY,
RAY, JNNURM scheme, beneficiary led LIG Housing scheme, concessional rate of 1% was agreeable.
If the MIG-I and MIG-II flats of areas of 160 sqm and 200 sqm respectively were included in the
definition, it would be injustice to the poor and hence he proposed that MIG-I and MIG-II houses be
kept at the tax rate of 3%. As regards the remaining houses under non-affordable housing, 5% tax rate
needed to be discussed and debated in the Council. Further, under indirect tax, people in rural areas and
tier-II cities as well as urban areas pay the same rate of tax. However, people living in metro areas got
far more facilities in terms of infrastructure and governmental support, and hence the tax rate in tier-
II/III cities should be lower as compared to metro areas where rate could be upto 8% to maintain an
equilibrium. The transitional provisions seemed to be complicated and needed to be simplified. Further,
regarding TDR, he stated that it needed to be discussed in detail since of late, States’ rights were being
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taken away one by one by the Centre and if the States’ rights associated with the taxation on land were
also taken away, they would lose revenue from registration. Therefore, he favoured constitution of GoM
to discuss the transitional issues as well as issues relating to TDR/JDA, etc.
25.15. The Hon’ble Deputy Chief Minister of Delhi stated that the current meeting to address the crisis
in Real Estates Sector exemplified to the general public as to how GST Council would deal with a crisis
in any Sector of economy. He further stated that inventory in the Real estate Sector was rising and he
felt that it should be brought under GST as this Sector absorbed a lot of black money. It was evident
from the fact that the role of black money in this sector started right from the stage of mining of raw
materials like sand, sandstones, etc. up to the finishing level such as tiles, electrical fittings, etc. If the
entire Sector was brought under GST, then the real benefit of GST would accrue to the Sector
benefitting everybody. However, because of the limitation that land was out of GST, the Council had
decided GST @12% for under-construction houses. Now it was proposed to bring it further into
Composition Scheme from regular tax chain. Presence of ITC chain from the point of view of taxpayers,
was beneficial as he faced a single tax and from the point of view of officers, the entire value chain was
exposed to them vis-a-vis assessment and plugging evasion whereas the introduction of Composition
would stop that benefit. For this reason, he supported the view of Advisor, Punjab. He also stated that
in order to evaluate the experience of tax in last one and a half year, State wise data for tax collected at
the rate of 12% should be shared.
25.16. The Hon’ble Chairperson responded that to some extent, points raised by the Hon’ble Minister
from Punjab were noteworthy and that in the Real estate Sector, except two to three big players who
were dealing ethically, rest of the players were selling their houses absorbing a lot of black money.
They had not acted ethically and did not pass the benefit of ITC to consumers creating situation similar
to restaurant where there was a feeling that benefit of ITC was not being passed on. Thus, the buyers
were under the impression that in case they waited for the houses to be completed, they would save 7%-
8% in the cost. It was also a fact that the industry could not win the confidence of the buyers looking at
the state of affairs in the NCR region. An exercise done by the Fitment Committee and also by the West
Bengal independently had come to a similar conclusion that 4.7% - 4.8% was the revenue neutral rate
for normal under-construction houses whereas 0.8% to 1% was the revenue neutral tax rate for the
Affordable Houses. GoM had recommended a tax rate of 5% and 3% for non-affordable and affordable
segments respectively whereas the Fitment Committee had recommended that 5% and 1% respectively
were the appropriate revenue neutral rate. NBCC and CPWD data supported the above conclusion and
in the last meeting also, it was submitted by the Hon’ble Minister from Chhattisgarh that 3% tax rate in
the affordable segment would push up the prices.
25.17. The Hon’ble Minister from Chhattisgarh stated that he had submitted in the last meeting that
tax rate of 3% without ITC in Affordable segment would push up prices and that 1% rate was closest
to the revenue neutral rate. This seemed to be confirmed from the data as analyzed by the Fitment
Committee. The Hon’ble Minister from West Bengal stated that the presented data also showed that for
premium housing, the revenue neutral rate seemed 7% to 8%. The Hon’ble Deputy Chief Minister of
Delhi stated that as per the prevailing situation, there were more than 5 lakh houses ready, but could not
be sold and hence, there was no doubt that the Sector required a push. However, the Council was going
for a long-term decision relating to demand generation in the Sector, thus, minimum grey areas should
be left. The Hon’ble Chairperson expressed agreement and stated that leaving loopholes would affect
revenue of both the Central and the State Governments. The Hon’ble Deputy Chief Minister of Gujarat
stated that as the situation currently existed, either the GST or State taxes were levied and collected on
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raw materials. If under-construction buildings having Before Use Certificate (BU Certificate) were sold,
GST was payable. However, if the same building was sold after BU certificate, no GST was payable.
As a result, an artificial demarcation of tax was created in the market and if Council could arrive at the
same treatment for sale of building before and after BU certificate, then, no problem would arise. But
the big question was whether such a solution could be arrived at within the given framework of law.
25.18. The Hon’ble Chairperson requested the views of the Council Members on the proposed agenda
from the point of view of Tier-II and Tier-III cities also to arrive at a proper solution. The Hon’ble
Minister from Madhya Pradesh stated that Affordable Housing in Tier-II and Tier-III cities could not
be compared with houses in metro cities. In cities like Indore, Bhopal and Jabalpur, property prices
were high due to high land costs and hence were comparable to metros whereas in smaller Tier-III cities,
prices were not that high. Hence, he felt that there was a need to use both area as well as price restrictions
to define the criteria for ‘Affordable Housing’. He further stated that as per his opinion, in non-
affordable housing, there should be two rates of taxes, i.e. 3% and 5% without ITC or could be 5% and
7% without ITC for low end premium houses and high-end premium houses respectively. He added
that the State should not suffer by not charging tax on premium category houses. The Hon’ble
Chairperson enquired as to whether there should be higher abatement for land for premium Housing
since the cost of land pushed the price of premium housing high on account of it being situated in a
central area with high land costs.
25.19. The Hon’ble Minister from Goa congratulated the Hon’ble Chairperson on the practical and
democratic approach adopted by him and also complimented the Hon’ble Deputy Chief Minister of
Gujarat for the work done by the GoM on Real Estates. He stated that tax rate of 5% without ITC for
non-Affordable Housing was agreeable. Further, GoM had recommended 3% or lower GST without
ITC for Affordable category which the Fitment Committee had suggested to be kept at 1%. In his
opinion, in the current meeting, the Council should decide primarily on tax rates and definition of
Affordable Housing. He added that the reason for such a suggestion from him was that this important
industry had come to a grinding halt leading to unemployment. The medium and low segment builders
were all suffering and were on the verge of closure whereas the big builders were surviving as they
knew how to survive when the cash flow was low. He again pleaded that ancillary issues relating to
taxation of TDR/JDA and transition issues, etc. be discussed later. Further, consideration of Agenda
should not be linked to elections but should be considered as a requirement of the industry. The most
important thing to be noticed by the Council Members in the proposal was that there was no interference
with the taxation powers of the land and rather the Council could discuss when to bring the land under
GST at a later date. In the end, he appealed that in the past also, the Council Members had varying
views but these were resolved with extensive discussion in the interest of public which should be done
in the present situation too.
25.20. The Hon’ble Minister from Chhattisgarh expressed his displeasure at the short time of about 15
minutes being available to read the report of the Fitment Committee which officers took one whole day
to decide. He further stated that the Council Members had also taken a lot of time to discuss this complex
issue. However, with these 15 minutes of reading and understanding of the proposal, he wished to bring
complexities in the proposal to the knowledge of the Council in as much as GST was stated to be a
‘Good and Simple Tax’. He gave the example of a 2000 sq. ft. under-construction house in Raipur and
Mumbai which were different in price primarily due to land cost with data as follows:
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Sl.
No
Item for Comparison Raipur Mumbai
1 Cost Rs.60 lakhs Rs.180 lakhs
2 Present Tax Rate 12% 12%
3 Tax Payable 7.2 lakhs 21.6 lakhs
4 ITC available (approx.) 5.6 lakhs 8.22 lakhs
5 Net Tax Payable in Cash (3-4) 1.6 lakhs 13.8. lakhs
6 New Tax Rate 5% without ITC 5% without ITC
7 Tax Payable in cash @5% 3 lakhs 9 lakhs
8 Difference Tax Payable
Increase/Decrease (3-5)
+1.4 lakhs -4.8 lakhs
9 % Increase/Decrease +87% -32%
25.21. He added that with the above data, it was not clear to him as to what was the objective of the
scheme. Whether it was to gain revenue or to arrive at an equitable tax rate or to encourage the rotation
of properties. In his opinion and as supported by the data, the Real Estate Sector was in crisis because
cash was not flowing into the economy. In fact, the data as presented by the Central Government at
slide no.8 of the presentation, on further analysis of the impact of the proposed tax, reflected that in
case of High Rise Buildings, on low end finish houses as well as affordable houses, net impact of new
tax was higher by 2.23% and 9.3% due to proposed GST @ 5% and 3% without ITC respectively;
whereas the premium houses in High Rise Buildings became cheaper and impact of GST @ 5% led to
reduction of cost. Similarly, in Low rise buildings, impact of GST payment in cash on low end finish
houses, was very nominal while the impact of GST on affordable houses in Low Rise Buildings (taxable
@ 3%) was making cost higher by 7.6%.
25.22. He further stated that the conclusion that could be drawn from the above slide was that the
above proposition of tax of 5% without ITC and 3% without ITC was not equitable. It raised a question
as to who was being taxed under ‘Affordable Housing’. He added that in Affordable Housing such as
PMAY, RAY and other schemes, the Government was either giving money for building in the villages
or giving interest subsidy and wondered whether with this 3% tax, the Council wanted to tax the
Government and take the money back instead of supporting the poor. Further, in his opinion, the criteria
to define the ‘Affordable Housing’ should take into account both area and value. As far as land was
concerned, he considered it to be totally non-negotiable and taxation of land should not be touched at
all.
25.23. Shri Sudhir Mungantiwar, Hon’ble Minister from Maharashtra stated that he agreed with the
proposal to tax Affordable houses at 1% and non-Affordable houses at the rate of 5% without ITC. He
proposed inclusion of Mumbai Metropolitan Region (MMR) on the lines of inclusion of NCR along
with Delhi and also of Pune in the list of metros. He further added that in his State, old Housing societies
were required to go for redevelopment as buildings had become old and dangerous to live in. Similarly,
there was a slum redevelopment programme in various areas of Mumbai. He suggested that these two
models should be considered by the Council for being taxed only on the construction cost rather than
by including the cost of land. He appealed to the Council to decide on this matter also rather than
leaving it to the next meeting.
25.24. The Hon’ble Minister from Rajasthan stated that taxation of land was a State subject and should
not be considered by the Council for bringing it into GST at the moment while the definition of
‘Affordable Housing’ should be left for the States to decide. He added that in his opinion, reduction of
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GST rate would not help the Real Estate Sector to come out of recession and hence the builder should
have the option to adopt either the old rate (12% with ITC) or new tax rate (5% without ITC). He further
stated that the structural reforms should be seen from the financial perspective and discipline and not
from the election perspective. He further stated that he supported tax rate of 5% on non-affordable
housing in non-metro cities. He also suggested that criterion for affordable housing should be housing
with carpet area of 100 sqm or 120 sqm and houses with a carpet area lower than this should be exempt
from tax. CCST, Andhra Pradesh supported the proposal of 5% and 1% tax rates without ITC on non-
Affordable and Affordable Housing respectively.
25.25. The Hon’ble Deputy Chief Minister of Bihar stated that a lot of discussion was going on that
tax on land and that associated services were not covered in GST. He pointed out that Schedule-II of
Section 7 of the GST Act laid down that “lease tenancy, easement, license to occupy land, lease or
letting out the building including commercial, industrial or residential complexes for business or
commerce” were ‘services’ and hence could be taxed under GST. The point to be noted was that the
Council was not taxing the land but taxing the services associated with land.
25.26. The Hon’ble Chairperson sought a clarification as to whether the activity of Government giving
land on lease for 99 years was covered under GST to which JS, TRU-II submitted that it was covered
but was exempted by Sl.No. 41 of Notification 11 of 2017. Shri V.K. Garg, Advisor, Punjab submitted
that taxation of land was mainly covered under the Constitution of India, Income Tax Act and the
Finance Act, 1994 (Service Tax - now superseded by GST). As per the Entry 49 of List-II of the
Constitution, tax on land and associated revenue should accrue to the States which the States had been
exercising for decades. Under Income Tax Act, a dispute arose as to whether long term leasing was
liable to TDS deduction under Section 194 I of the Income Tax Act which was answered by judicial
fora that transactions of long-term leasing was a deemed sale and hence was not liable to TDS. Thus,
the Constitution as well as the Income Tax Act considered the long-term lease as a deemed sale.
25.27. He further stated that as regards the treatment of long-term lease under Service Tax, tax on
leasing of vacant land or agricultural land was exempted from Service Tax. Entry 97 of the Schedule
III of the Constitution under which Service Tax Act was enacted, was interpreted to provide that if
anything was not liable to tax out of any Entry in the List-II, then tax could be levied under Service
Tax. The Judicial fora had upheld that for certain aspects regarding land, could be treated as land while
some other aspects could be treated as service and hence taxation under Service Tax got legitimized.
However, strictly speaking, land being in List-II, tax should not have been levied on the services
associated with the land. It was settled that if additional tax was imposed on any sector, the capacity to
exploit the Sector got reduced. When this issue was discussed in the Council, the prime question before
the Council was as to whether the activity associated with the land was goods or service. It was certainly
not ‘goods’. Entry in the GST law defining the same as “services” was made but the question arose as
to whether it was in consonance with other taxation laws and the Constitution. He added that in his
view, under GST law, everything that was out of GST had either been excluded or was specifically
exempted. For example, alcohol and petroleum were excluded out of GST while electricity was
exempted. The question was that when GST Council refrained from taxing the subjects such as sale of
land, alcohol etc. which fell in the jurisdiction of States, should it tax the services associated with it.
The sale of land was kept out of GST whereas for building under construction where the service under
works contract had been rendered, it was made taxable. However, in case of lease of land, since these
were in the nature of deemed sale, taxation should be avoided and also for the reason that 18% service
tax and 7% Stamp Duty would come to 25% tax on leasing which was avoidable.
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25.28. CCST, Gujarat explained that in Navi Mumbai Vs. Government of India case, the Bombay
High Court held that lease should be treated as “service” and accordingly while introducing GST,
Article 246A was amended to contain a non-obstante clause to provide powers to tax benefits arising
out of land. Thus, right to tax such benefits under GST was always there and the only question was as
to whether tax should be levied there or not. The Hon’ble Chairperson observed that the point that the
Hon’ble Minister from Punjab had put forward was that one needed to avoid over-burdening of a Sector
with taxes and if not so done, the larger objective of the Government to boost the economy would not
be satisfied. JS TRU-II explained that at the moment, since taxation on Real Estate Sector and land was
not being dealt with holistically, the Fitment Committee had tried to address the problem of taxation of
rights associated with land in a limited manner by way of exempting TDR/JDA, etc. as long as it was
supplied as input to residential houses under construction. Further, when completed house was sold
after issue of competition certificate, these rights would become taxable with the upper ceiling of tax
limited to the tax applicable to that segment of housing. Thus, the situation of multiple taxation of the
transactions during the construction of house got resolved to the extent it was before the Fitment
Committee. The Secretary further explained that as far as taxation of commercial lease was concerned,
the same was not being affected by the current proposal inasmuch as the leasing of land for construction
of residential houses was getting taxed in both situations, i.e. prior to as well as after this proposal. The
only difference that had come was that ITC was not available in the current proposal.
25.29. Shri Himanta Biswa Sarma, Hon’ble Minister from Assam stated that it was correct that the
Council had approved to tax under-construction properties at the rate of 12% and 8% for non-affordable
and ‘Affordable Houses’ respectively. Thus, the issue whether the land was a State subject or not should
have been discussed at the time when the proposal of taxation was introduced. Currently, the Council
was considering the proposal to bring the tax rate down from 12% with ITC to 5% without ITC and 8%
with ITC to 1% without ITC. If the consumer got benefitted from this reduction, then it should be done,
and if not, the Council could consider lowering the rates further. Thus, discussion on GST vis-à-vis land
was not the subject for consideration and if it had to be discussed academically for bringing land under
GST, a Committee or GoM might be formed to discuss the same. The Hon’ble Minister from Goa stated
that the only contentious issue before them was the proposed tax rate of 3% for Affordable Houses as
pointed out by the Hon’ble Minister from West Bengal and other States which the Fitment Committee
after analysis, had recommended to be brought down to 1% and which was also agreeable to most of
the Members. Thus, currently, there was no dispute left to be discussed. The Hon’ble Minister from
Chhattisgarh stated that the issue of houses under PMAY becoming taxable was worth considering and
discussing.
25.30. The Hon’ble Chairperson summarizing the discussion stated that so far, the discussion did not
reflect wide disparity of opinion vis-à-vis tax rate. It was also noted from the views expressed that the
criteria for the metro residential house and non-metro residential house under affordable category
should not be same in the definition of ‘Affordable Houses’. Thus, the definition of ‘Affordable
Housing’ had to be evolved in such a manner which covered even residential properties in upcoming
Tier-II and Tier-III cities of the States with a consideration for metro cities like Delhi and Mumbai also
as comparing the Tier-II cities with metros might not be a fair proposition. Thus, the larger consensus
seemed to be that in the definition for ‘Affordable Houses’, the criteria needed to be evolved by
including both size and value parameters. The Hon’ble Minister from West Bengal stated that keeping
in view the discussions, he agreed with the view that MIG-I and MIG-II houses of area of 160 sqm and
200 sqm respectively were big and hence, could be excluded from the category of Affordable Housing.
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The Hon’ble Chairperson continued that for metro-cities, the definition of Affordable Housing could
be houses of covered area up to 60 sqm which would be approximately 800 sq ft whereas in non-metro
areas, the covered area requirement could be up to 90 sqm which would be around 900 sq ft and could
be 3-bedroom or a 2-bedroom house. In both cases, value limit could be either Rs.40 lakh or Rs. 50 lakh
as it would take care of future inflation also.
25.31. The Hon’ble Minister from Chhattisgarh stated that tax on Housing under Prime Minister Awas
Yojana should be completely exempted or some threshold limit should be worked out below which
exemption should be available. Secretary explained that PMAY covered the houses up to 160 to 200
sqm which were proposed to be left out of the definition of ‘Affordable Housing’. He further stated that
in some ‘Affordable Houses’, both individual and the Government contributed, while in some cases,
the whole house itself was constructed by the Government and in such cases, there should not be any
tax. The Hon’ble Chairperson explained that the Hon’ble Minister from Chhattisgarh had proposed a
tax rate of zero whereas in a situation where zero per cent tax rate was kept, the benefit of Input Tax
Credit would not be available. The Hon’ble Minister from Chhattisgarh replied that in the current
proposal of taxation, the benefit of Input Tax Credit was being denied altogether. The Hon’ble
Chairperson explained that keeping the tax rate of 1% would make a difference because zero tax rate
would lead to a situation where due to absence of returns in that sector, issues of traceability of raw
materials, misuse of schemes, etc. would arise. Thus, the tax rate of 1% had been suggested to rule out
such a possibility.
25.32. The Hon’ble Chief Minister of Puducherry suggested that as regards the tax rate, Hon’ble
Chairperson might consider keeping 1% tax rate up to 60 sqm whereas for remaining houses up to 200
sqm, a tax rate of 3% might be considered. The Hon’ble Chairperson explained that as per data for
affordable houses, the effective tax came to 1% and 3% tax rate would not be a revenue neutral rate in
any case. In the case of non-Affordable category, it came to 5% or at higher range of 7% - 7.5%. By
introducing the concept of value in the definition, the Council was trying to benefit the upcoming cities
in various States where the prices had gone up and quality housing was otherwise not available. In these
cities which were fast developing and upcoming, a house up to 90 sqm would be considered decent for
living and not as a luxury. The Hon’ble Minister from Goa asked to consider area limit upto 100 sqm
as builders often included the area of the staircase and other common areas. The Hon’ble Minister from
Punjab stated that data from NBCC seemed to be outdated when majority of the inputs were taxable at
the rate of 28% which had since been brought down to 18%. Secretary replied that the data was the
latest one and was obtained last week and it was made available item-wise and flat area-wise.
25.33. The Hon’ble Chairperson explained that apart from NBCC and CPWD, he obtained the
information from certain reputed builders of Delhi and Mumbai who were operating in a structured
transparent manner. They had also submitted that their Input Tax Credit came to 7% - 8% and therefore,
tax rate of 5% and 3% were verified by them which seemed to corroborate the figures except the fact
that the 3% on ‘Affordable Housing’ segment seemed to be higher. It was confirmed by not only the
Fitment Committee but by the Hon’ble Minister from Chhattisgarh and other independent enquiries
from the persons involved in the sector. Thus, the tax rate of 5% and 1% without ITC would be revenue
neutral in the current situation. The Hon’ble Minister from Tamil Nadu stated that their State agreed to
the resolution of the Council on the taxation of Affordable and non-Affordable houses.
25.34. The Hon’ble Chairperson enquired whether it could be taken that there was broad consensus in
the Council for tax rate of 5% without ITC for non-Affordable Housing and 1% without ITC for
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Affordable Housing for residential houses under construction and whether value limit could be taken
as Rs. 60 lakh in metro areas and include Mumbai Metropolitan Area and Delhi NCR in the definition.
The Hon’ble Minister from Chhattisgarh requested that he would still request that there should be some
Housing schemes which should be exempted from GST altogether such as houses up to the value of 30
lakh. The Hon’ble Chairperson stated that the Members in Council had often discussed the issues at
length and come to a conclusion by stepping back from their stated official position to arrive at a
consensus in the interest of common people. He suggested to observe how the decision panned out and
stated that the issue raised by the Hon’ble Minister from Chhattisgarh regarding a threshold below
which there should be no tax for under construction property could be revisited at a later date, if so
required.
25.35. The Hon’ble Chairperson further stated that apart from tax rates, 2-3 more issues remained to
be decided like when computation of 80-20 to be done and also the date from which new tax rate should
be made applicable. He further stated that if the Council Members agreed, the date of implementation
of the scheme could be announced as 1st March 2019 and the Council could delegate the responsibility
to the Fitment Committee to draft the required Notifications to make the scheme operational. He
requested all the State Governments to nominate their concerned experienced officers to the Fitment
Committee meetings in order to work out the notification required to put the scheme into operation
within the next 10 days taking into account the points raised by the Members during the discussion. The
Hon’ble Ministers from Kerala, West Bengal and Bihar stated that the new tax rates should be made
applicable from 1st April 2019. The Council agreed to this suggestion.
25.36. The Hon’ble Minister from West Bengal again raised the issue that the consensus on the
definition of ‘Affordable Housing’ seemed to have not been achieved. The Hon’ble Chairperson
suggested that the area for Affordable Housing be fixed as up to 60 sqm for metro and houses up to 90
sqm for non-metro areas to be eligible under Affordable Housing scheme and the cost ceiling for the
Affordable houses should be Rs.40 lakh or Rs. 50 lakh as proposed by the Council Members. The
Hon’ble Ministers from Madhya Pradesh, West Bengal and Uttar Pradesh proposed a cost ceiling of
Rs. 40 lakh whereas Hon’ble Minister from Goa proposed it to be Rs. 50 lakh to avoid flow of black
money into the Sector. The Hon’ble Minister from Chhattisgarh suggested a limit of Rs. 45 lakh keeping
in mind the financial limit of Rs.45 lakh in the incentive scheme of the Reserve Bank of India. The
Council agreed to this suggestion and also that this value limit would apply universally to metro and
non-metro areas. The Hon’ble Ministers from Gujarat and West Bengal proposed that the area ceiling
should be based on carpet area. The Council agreed to this proposal.
25.37. The Hon’ble Chairperson asked JS TRU-II to explain the proposal on TDR once again. JS
TRU-II explained that the proposal on TDR was that it was to remain exempt during the sale of houses
under construction, i.e. houses which were sold before completion. After the completion certificate was
issued, the tax on TDR would be payable on the sale of flat and the tax rate would be applicable to the
same class of houses, i.e. non-affordable or affordable to which it belonged. The Hon’ble Chairperson
suggested that since most of the members would be busy with elections and there were some procedural
issues to be sorted out relating to TDR, apportionment and reversal of credit, Council might mandate
the Fitment Committee and the Law Committee to meet jointly and prepare the Notifications and
Circulars covering all aspects. States, who were not members of the Fitment Committee or the Law
Committee might send their representative officers to join the meeting. By around 10th of March 2019,
the Fitment and the Law Committee should prepare draft notifications and circulars detailing all the
guidelines. The Hon’ble Chairperson also directed that the point raised by the Hon’ble Minister from
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Chhattisgarh be noted in the minutes regarding revisiting the tax rates on houses for poor/below poverty
line houses in order to examine them whenever a review of the taxation of the Real Estate Sector was
taken up.
25.38 The Hon’ble Minister from Kerala stated that the circulars and notifications drafted by the
Fitment Committee and the Law Committee should be considered by the GoM on Real Estate before
issuing the same. The Hon’ble Chairperson suggested that instead, GST Council might meet through
video conference. The Hon’ble Minister from West Bengal supported the idea of meeting through video
conference to discuss this issue. The Hon’ble Minister from Jharkhand stated that the houses for weaker
sections such as below poverty line should not suffer any tax. He further stated that building a house
was very important and one had to make effort multiple times with all his might to build a house.
Decision on the issue was necessary as the Government had promised to citizens to provide house for
all by 2022. CCST, Gujarat requested Chairperson that officers from Punjab should attend the meetings
of Fitment Committee and Law Committee.
26. For Agenda item 5, the Council approved the following:
a. GST to be levied at effective GST rate of 5% without ITC on residential properties outside
affordable segment;
b. GST to be levied at effective GST rate of 1% without ITC on affordable housing properties.
c. The new rate to become applicable from 1st of April, 2019.
d. Definition of affordable housing shall be: -
i. A residential house/flat of carpet area of upto 90 sqm in non-metropolitan cities/towns
and 60 sqm in metropolitan cities having value upto Rs. 45 lakh (both for metropolitan
and nonmetropolitan cities).
ii. Cities covered under the definition of metropolitan cities shall be Bengaluru, Chennai,
Delhi NCR (limited to Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad),
Hyderabad, Kolkata and Mumbai (whole of MMR).
e. Tax on TDR/ JDA, long term lease (premium), FSI, to be exempted for such residential property
on which GST was payable. For properties sold after obtaining the completion certificate, tax
on TDR/ JDA/ long term lease (premium)/ FSI etc. shall be payable at the rate applicable to
that segment i.e. affordable or other than affordable category.
f. The Fitment Committee and the Law Committee to meet jointly and prepare the Notifications
and Circulars covering all aspects including the abatement, apportionment and reversal of Input
Tax Credit, Transitional provisions, taxation of development rights etc., which should then be
approved by the GST Council.
Agenda Item 7: Any other agenda item with the permission of the Chairperson
(i) Interim report of GoM on Lottery
27. The Hon’ble Chairperson invited Members to commence discussion on this Agenda item. The
Hon’ble Minister from Kerala, starting the discussion, questioned as to why this issue needed to be
taken up now. He observed that the outcome of discussion in Real Estate sector was much better in this
meeting as compared to Video Conferencing due to the constructive participation of the Members. The
question was why there should be a tearing hurry to take a decision on this issue as national economy
was not getting affected due to lack of decision on this issue for a careful consideration. He added that
the Report of GoM on Lottery was an interim report. As a member, neither he nor the Hon’ble Minister
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from Punjab could attend the last meeting of the GoM. He suggested that the issue should be referred
back to the GoM which should deliberate on this issue in greater detail.
27.1. The Hon’ble Minister from Kerala further stated that more bilateral level discussions were also
needed on this issue. He stated that the State of Punjab was running lottery indirectly through middle
men but the State was now considering to run the lottery directly. He was also in discussion with the
State of Maharashtra as to how to run lottery directly. He had also discussed the matter with the States
of the North-Eastern region and keeping in view that a meagre revenue of Rs.10–15 crore was involved,
the State of Kerala was willing to become an agent to the North Eastern States and pay this amount. He
added that lottery was not a question of revenue alone but also a law and order problem that is created
by the agents in Kerala. He added that presently the rate of tax on lottery was 28% and wondered what
was the rationale to reduce it and who would derive benefit from such reduction. He added that the
beneficiaries of such rate reduction would not be the States but the middlemen. He fervently appealed
to the Hon’ble Chairperson that this issue should not be pushed in a hurry and further discussion should
be allowed in the GoM. He assured that the State of Kerala would participate in the discussion in the
GoM and that the GoM would come back to the Council with its recommendation. He stated that the
present situation was that there was no recommendation of the GoM and, if it was to be discussed, then
he would have no choice but to demand a division on introduction of this item in the agenda itself. He
observed that he had ideological reservations on GST but he had always participated constructively in
the deliberations of the Council and he would not like to be an initiator of a formal vote in the House.
He recalled that the former Hon’ble Minister from Jammu & Kashmir, Dr. Haseeb Drabu used to often
talk about the spirit of this federal body and reminded that in the last meeting, the Hon’ble Chairperson
had also assured that he would stick to the norm of consensus in this body.
27.2. The Hon’ble Minister from Goa expressed his concern on the issue of Lottery and stated that
he was a member of the GoM and though the issues were elaborately discussed there, he felt that a little
more time was needed to discuss the issues further. He observed that even though the revenues could
get affected, so far, the decisions in the Council had been taken in the spirit of federalism and he would
not like to see the Hon’ble Minister from Kerala unhappy on account of the decision on this issue. He
added that the Council was only discussing the issue with a view of rationalizing tax rate on Lottery to
one particular rate. He observed that timing perhaps might not be right to take a decision on this issue.
He further stated that he would agree to defer the issue provided other similar issues like on-line
gambling, casinos, etc. which were relevant for States like Goa and Sikkim also became part of the
terms of reference of the GoM on Lottery as these too involved issues of multiple taxation. These should
also be discussed in the GoM and then brought before the Council.
27.3. The Hon’ble Minister from Punjab stated that he could not attend the last meeting of the GoM
due to his commitments regarding the Budget presentation in the State Assembly. He stated that there
was an anomaly in the scheme of taxation of Lottery, namely, exemption from tax for inter-State
supplies by a lottery distributor to a sub-distributor of another State and this anomaly needed to be
corrected as it broke the destination principle. He added that this issue needed to be discussed in the
GoM.
27.4. The Hon’ble Chief Minister of Puducherry stated that he agreed with the views expressed by
the Hon’ble Minister from Kerala. He added that the issue of Lottery had been discussed in several
meetings of the Council and some States were running it through agencies and some were also running
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it on-line. There was a serious issue of illegal lottery and States were unable to control it due to
technological issues. He added that some distributors from the adjoining States were running lottery in
their State as well and no action could be taken against them. He further stated that the Hon’ble Minister
from Punjab was not able to attend the last meeting of the GoM and also the Hon’ble Minister from
Goa had highlighted the need for further discussion in GoM which had till now only given an interim
report. Hence, the GoM should be allowed to give its final report before it was discussed in the Council.
27.5. The Hon’ble Minister from West Bengal stated that he also could not attend the last meeting of
the GoM due to some other commitments. He supported the proposal of the Hon’ble Ministers from
Kerala and Goa. He suggested that the GoM should meet again as in the last meeting, four members of
the GoM were not present. The Hon’ble Minister from Goa stated that there was a need to arrive at
some consensus soon as due to high rate of tax on Lottery, unethical practices like Matka, Satta, etc.
were picking up. He added that the issue should be discussed holistically and remedies arrived at. The
Hon’ble Deputy Chief Minister of Delhi stated that few major States namely Punjab and Kerala could
not attend the last meeting of the GoM and it was clear that more dynamic discussion was needed in the
GoM before its recommendation could be brought back to the Council.
27.6. The Hon’ble Minister from Assam stated that this issue had been alive from the very first days
of GST and the State of Kerala wanted to tax Lottery at the rate of 28%. He questioned as to why there
should be a discriminatory tax rate regime on Lottery and as to why Lottery of Kerala (State-organized)
should be taxed at the rate of 12% whereas lottery of North-Eastern States (State-authorised) should be
taxed at the rate of 28% when it was run as per the prescribed guidelines by the Union Ministry of Home
Affairs. He stated that any type of discriminatory tax rate should be removed. He further stated that
even if the matter was deferred today, eventually there was a need to arrive at a just solution on this
issue and the rate of tax would need to be made uniform, be it 12%, 18% or 28%. He added that
discriminatory rate of tax should not be persisted with. He reiterated that the Union Home Ministry had
allowed lottery to be run through authorized representatives and they were running the lottery as per
those guidelines.
27.7. The Hon’ble Chairperson enquired whether inter-State sale of lottery could be prohibited. The
Hon’ble Minister from Kerala stated that prior to GST regime, in his State there was a tax on paper
lottery under the Paper Lotteries Act and they had made stringent law by legislation under the Gambling
Act because of which, for eight years, no outside lottery could be run in the State of Kerala.
27.8. The Hon’ble Minister from Assam stated that legally a State which was running its own lottery
could not ban Lottery from other States and that market access would need to be allowed to the Lottery
of other States as well. The Hon’ble Minister from Kerala stated that on this account they had taken
recourse to Section 4 of the Gambling Act to stop the outside lotteries. The Hon’ble Chairperson
enquired that if Kerala had a State monopoly over lottery and there was no outside lottery running, then
what was the issue regarding the rate of tax on lottery of other States like Mizoram, Assam etc. The
Hon’ble Minister from Kerala stated that their position on this had been that such State authorized
Lottery distributors violated provisions of Section 4 of the Gambling Act. He informed that court cases
were going on this issue and there was also a C&AG report on it and subsequently, Central Government
banned such lotteries in the State of Kerala. He added that such lotteries (State-authorised) could run
in their State now when GST was implemented, and the tax as per Paper Lotteries Act had become in-
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operational and the only control left was the differential tax rate of 12% and 28% and hence the
differential rates should be maintained.
27.9. The Hon’ble Minister from Assam stated that they were not demanding to lower the rate of tax
on lottery. He questioned the rationale of taxing Lottery at the rate of 12% when so many goods of
common use were getting taxed at the rate of 18%. He stated that he was not requesting to apply tax
rate of 12% on Lottery for North-Eastern States; rather they were requesting a uniform tax rate of 28%
for all Lotteries. He stated that this issue should not be looked at from any political or election
perspective. The Hon’ble Minister from West Bengal reiterated that meeting of the GoM had taken
place without four members who should also participate in the deliberations and the Hon’ble Minister
from Goa had also wanted to discuss some more issues in the GoM. The Hon’ble Chairperson enquired
whether the State of West Bengal was running its own lottery directly. The Hon’ble Minister from West
Bengal clarified that they ran a Paper lottery. He also informed that the Kolkata High Court had upheld
the two GST rate model for Lottery.
27.10. Summing up, the Hon’ble Chairperson observed that there were two competing viewpoints on
the issue of rate of tax on Lottery. One viewpoint was represented by the State of Kerala which wanted
to continue with the differential rate of tax for Lottery run by State and Lottery authorized by State. The
other competing view was of the North-Eastern States which had stated that because of lack of
governmental infrastructure to run lottery across the country, they had authorized agents to run the
lottery and the 16% difference in the two rates was affecting sale of their lotteries.
27.11. The Hon’ble Minister from West Bengal stated that their State had only paper Lottery which
was taxed at the rate of 12% and even though the sale of West Bengal run Lottery had grown, the
revenue was miniscule as compared to revenue from the Lottery run by other States. The Hon’ble
Chairperson observed that it appeared from the page number 9 of the Agenda note that the revenue of
West Bengal would go up if rate of tax for all Lotteries was made 28%. He wondered why the GST
revenue of the North-Eastern States from Lottery was so little when their Lottery was selling so much.
In this context, he stated that the data needed to be reverified and it could also be discussed in the GoM.
27.12. The Hon’ble Chief Minister of Meghalaya stated that the spirit behind GST was one nation,
one tax but on one item, namely, Lottery, there were two tax rates which was against the spirit of GST.
He questioned why extra benefit should be given to the State-run Lotteries. The Hon’ble Chairperson
observed that the North-Eastern States had to keep agents as they did not have enough governmental
infrastructure to run lottery. The Hon’ble Deputy Chief Minister of Gujarat observed that in the context
of one nation, one tax, there was a need to look at keeping one rate of tax on lottery and there was no
need to fix the tax rate on the basis as to who ran the lottery. The Hon’ble Chairperson wondered
whether State run Lotteries of Kerala and West Bengal were sold outside their State. The Hon’ble
Minister from Kerala and West Bengal stated that their State did not sell lottery in other States. The
Hon’ble Minister from Kerala stated that his objection to continuing the discussion on the issues was
mainly due to the fact that report of the GoM did not reflect the opinions of all the members of the
GoM.
27.13. The Hon’ble Minister from Assam stated that if the Hon’ble Minister from Kerala wanted a
division, then he would also press for a counter division on this issue. The Hon’ble Minister from Goa
stated that this issue was very important and presence of only two members of the GoM during the
previous deliberation of GoM would not do justice to the subject. He recalled that during the initial
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period, when the rate of tax on lottery was being worked out in the Council, the Hon’ble Minister from
Kerala had even threatened to walk out and that the Hon’ble Chairperson, with his sagacity, had worked
out a consensus. He appealed that the Council could presently live with this consensus and the matter
could be considered further by the GoM.
27.14. The Hon’ble Chairperson stated that if a State was entitled to disallow other States to run lottery,
then the question was how such a power could be created. Once this was done, then other States would
not be impacted. The Hon’ble Minister from Kerala stated that the Central Government brought in
Lottery (Regulation) Act to ensure that the revenue from Lottery accrued to the Government. He stated
that gambling, lottery, etc. was allowed, even though it was a sin activity, because the revenue accrued
from it went for public use. However, there were provisions in the law to ensure that it should not
become an addiction. He added that if a State sub-contracted lottery to profit making middlemen who
sometimes circumvented provisions of law, then it took away the benefit of revenue from lottery. He
stated that earlier, they had several times appealed to the Central Government to frame laws under the
Gambling Act to prevent outsiders from running the lottery. Shri H. Rajesh Prasad, Commissioner,
State Tax, Delhi stated that the Hon’ble Supreme Court had given a judgement that banning Lottery in
a State which was itself running Lottery would be a violation of Article 301 of the Constitution relating
to freedom of trade and commerce.
27.15. The Hon’ble Minister from Assam reiterated that it was not tenable to fix the rate of lottery on
the basis of who was running the Lottery. He stated that it was insulting for the North-Eastern States
when there was reference to middlemen, etc. as they were running the lottery as per the law and after
the scrutiny of the Courts of Law. He stated that what was being referred to as middlemen were actually
the dealers and agents of the State and States should not be discriminated on the basis of the manner of
running the Lottery. He also argued that if differential rate of tax for Lottery was to be kept, then the
GoM should also consider keeping differential rate of tax for cement, paper, petroleum, etc. produced
by a government run factory and those produced by privately run factories. He recalled that earlier too,
when the decision regarding two rates of tax on Lottery was taken, he had protested against it, but had
agreed to it to break the deadlock. He emphasized that any person appointed by a State to run the lottery
should not be dubbed as a middleman. The Hon’ble Chief Minister of Puducherry reiterated that as
some members could not participate in the earlier deliberation of the GoM, the matter should be further
discussed in the GoM. The Hon’ble Deputy Chief Minister of Gujarat stated that keeping in view the
fact that the Hon’ble Minister from Kerala could not attend the earlier meeting of the GoM due to
hospitalization, one more meeting of the GoM could be held.
27.16. The Hon’ble Chief Minister of Puducherry reiterated that GoM should be allowed to further
deliberate and recommend on this matter. He stated that his Union Territory was also suffering because
their manufactured goods were going outside the UT and as a result revenue was not accruing to the
UT, but because of it, he could not say that they would walk out of GST. He observed that presently
his UT was surviving due to 14% compensation. He added that they were providing land, infrastructure,
etc. to the units in their Union Territory but the revenue was going to other States and he would also
like to suggest that 50% of revenue arising out of such goods supplied to other States should be retained
in the manufacturing State.
27.17. The Hon’ble Minister from Kerala stated that the two-rate structure on lottery had been upheld
by the Hon’ble Kolkata High Court and now this was again proposed to be re-considered. He stated that
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there were issues like revenue of North-Eastern States. He clarified that he did not use the word
middlemen for the State Ministers, but his concern was that the State was authorizing to run the Lottery
which was run with a motive of profit maximization. He stated that there were several excerpts in the
report of C&AG regarding corruption by private people running Lottery. He clarified that he was not
against the States who authorized to run Lottery but he was against those who actually ran those
Lotteries.
27.18. The Hon’ble Minister from Jharkhand enquired as to in which of the States lottery was being
run. The Hon’ble Chairperson stated that this was indicated in paragraph 9 of the Agenda note on this
subject. The Hon’ble Chairperson requested the Hon’ble Deputy Chief Minister of Gujarat and the
Hon’ble Minister from Punjab to suggest a further roadmap on this issue.
27.19. The Hon’ble Minister from Punjab suggested that the issue could be referred back to the GoM
or a reference could be made to the Attorney General of India or the decisions of the Hon’ble High
Court of Kolkata could be taken up to Hon’ble Supreme Court for review. The Hon’ble Chairperson
stated that in his view, the issue was not about the legality rather the North-Eastern States appointed
agents due to lack of Governmental infrastructure to sell lottery across the country and the Hon’ble
Minister from Kerala held a view that differential rate of tax was justified as one was earned by the
State whereas the other was earned by the private parties. The Hon’ble Deputy Chief Minister of Gujarat
suggested that the issue could be kept pending. He observed that the revenue came to the State in
whatever manner the Lottery was organized.
27.20. The Hon’ble Chairperson suggested that the GoM could meet again and find a solution. The
Council agreed to this suggestion. The Hon’ble Chairperson further stated that the meeting of GoM
should be fixed after ascertaining the convenience of the Hon’ble members of the GoM, particularly
those who held opposite view points.
28. For Agenda item 7(i), the Council agreed that the issue be considered further by the GoM on
Lottery and its recommendations be brought before the Council.
Other Issues
29. The Hon’ble Chief Minister of Puducherry raised the issue of IGST apportionment for 2017-
18 in respect of Delhi and Puducherry which was still unresolved and money belonging to them instead
had gone to the Consolidated Fund of India. He stated that the money was rightfully due to the States
and hence they had to make provision in the budget. The Hon’ble Chairperson stated that since the
matter could not be resolved at official level, he would be ready for a meeting with the Ministers from
both the UTs Delhi and Puducherry at their convenience to resolve the issues. The Hon’ble Chief
Minister of Puducherry further stated that the share of IGST for December 2018 and January 2019 had
not been received so far. The Hon’ble Minister from Punjab also raised the issue of GST arrears which
were pending to be released from Centre.
29.1. The Hon’ble Minister from Tamil Nadu circulated a written speech in the meeting where he
reiterated request of Tamil Nadu seeking intervention of the Hon’ble Chairperson for early settlement
of the outstanding IGST amount to the State for 2017-2018 as it would help them in tiding over the
financial constraints. He stated that that the net loss to Tamil Nadu from the incorrect dispensation
adopted by the Ministry of Finance was estimated at Rs. 4459 crore. It was also mentioned in the written
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speech that his State had sent a number of proposals relating to reduction/exemption of taxes for
consideration of the Fitment Committee and placing before the Council for a decision such as reduction
and exemption of tax on 77 goods and services, the proposal relating to job works and reduction in rate
of tax on safety matches, etc.
29.2. The Hon’ble Minister from West Bengal raised the issue of inverted tax structure in the railway
Sector which needed to be addressed as there was a lot of accumulated credit while the refund of credit
was blocked. Similarly, the petro chemical sector was also suffering from the similar problem.
Agenda Item 8: Date of the next meeting of the GST Council
30. The Hon’ble Chairperson stated that the next meeting of the Council could be held through
video conference to consider the recommendations of the Fitment Committee and the Law Committee
on the various outstanding issues relating to Real Estate. He said that tentatively it could be held on 15th
or 17th March 2019 for which intimation would be sent in due course.

31. The meeting ended with a vote of thanks to the Chair.

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Annexure 1
List of Hon'ble Ministers who attended the 33rd GST Council Meeting on 20th February 2019
Sl No State/Centre
Name of Hon'ble
Minister Charge
1 Govt of India Shri Arun Jaitley Union Finance Minister
2 Govt of India Shri S.P. Shukla Minister of State (Finance)
3 Arunachal Pradesh Shri Jarkar Gamlin Minister (Tax & Excise)
4 Bihar Shri Sushil Kumar Modi Deputy Chief Minister
5 Chattisgarh Shri T.S. Singh Deo Minister for Commercial Taxes
6 Delhi Shri Manish Sisodia Deputy Chief Minister
7 Goa Shri Mauvin Godinho Minister for Panchayat
8 Gujarat Shri Nitinbhai Patel Deputy Chief Minister
9 Haryana Capt. Abhimanyu Excise & Taxation Minister
10 Himachal Pradesh Shri Suresh Bhardwaj Minister (Education)
11
Jammu &
Kashmir*
Shri K K Sharma Advisor to Governor (I/c Finance)
12 Jharkhand Shri C.P. Singh
Minister - Department of Urban
Development, Housing and Transport
13 Kerala Dr. Thomas T M Isaac Finance Minister
14 Madhya Pradesh Shri Priyavrat Singh Minister (Energy)
15 Maharashtra Dr. Ranjit Patil
MoS Home (Urban), Urban
Development, Skill Development and
Entrepreneurship, Law & Judiciary,
Parliamentary affairs
16 Meghalaya Shri Conrad K. Sangma Chief Minister
17 Puducherry Shri V. Narayanasamy Chief Minister
18 Punjab Shri Manpreet Singh Badal Finance Minister
19 Rajasthan
Shri Shanti Kumar
Dhariwal
Minister for Local Self Government,
Urban Development and Housing, Law
and Legal affairs, Parliamentary affairs
20 Tamil Nadu Shri D. Jayakumar
Minister for Fisheries and Personnel &
Administrative Reforms
21 Uttarakhand Shri Subodh Uniyal Minister (Agriculture)
22 Uttar Pradesh Shri Rajesh Agarwal Finance Minister
23 West Bengal Dr. Amit Mitra Finance Minister
* Note - The Union Ministry of Law & Justice has opined that in a State where there is
President’s/Governor’s rule, the person so authorised by the Governor of the State can be conferred
membership of the GST Council to represent the State for the purpose of Article 279A of the
Constitution in the capacity of Minister. Accordingly, the name of the Advisor to Hon’ble Governor
(I/c Finance) of Jammu & Kashmir is included in the Annexure which contains the list of Ministers
(Council Members) who attended the GST Council Meeting.


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Annexure 2
List of Hon'ble Ministers who attended the 33rd GST Council Meeting on 24th February 2019
Sl
No State/Centre Name of Hon'ble Minister Charge
1 Govt of India Shri Arun Jaitley Union Finance Minister
2 Assam Dr. Himanta Biswa Sarma Finance Minister
3 Bihar Shri Sushil Kumar Modi Deputy Chief Minister
4 Chattisgarh Shri T.S. Singh Deo Minister for Commercial Taxes
5 Delhi Shri Manish Sisodia Deputy Chief Minister
6 Goa Shri Mauvin Godinho Minister for Panchayat
7 Gujarat Shri Nitinbhai Patel Deputy Chief Minister
8 Haryana Dr. Banwari Lal MoS Public Health Engineering Deptt.
9
Himachal
Pradesh
Shri Mahender Singh Thakur
Minister for Irrigation and Public Health,
Horticulture & Sainik Welfare
10
Jammu &
Kashmir
Shri K. K. Sharma Advisor to Governor (I/c Finance)
11 Jharkhand Shri C.P. Singh
Minister - Department of Urban
Development, Housing and Transport
12 Kerala Dr. Thomas T M Isaac Finance Minister
13
Madhya
Pradesh
Shri Priyavrat Singh Minister for Energy
14 Maharashtra Shri Sudhir Mungantiwar Finance Minister
15 Manipur
Shri Thokchom Radheshyam
Singh
Minister for Education and Labour
Employment
16 Meghalaya Shri Conrad K. Sangma Chief Minister
17 Puducherry Shri V. Narayanasamy Chief Minister
18 Punjab Shri Manpreet Singh Badal Finance Minister
19 Rajasthan Shri Shanti Kumar Dhariwal
Minister for Local Self Government, Urban
Development and Housing, Law and Legal
affairs, Parliamentary affairs
20 Tamil Nadu Shri D. Jayakumar
Minister for Fisheries and Personnel &
Administrative Reforms
21 Tripura Ms. Santana Chakma
Minister for Social Welfare & Social
Education and Animal Resource
Development Department
22 Uttar Pradesh Shri Rajesh Agarwal Finance Minister
23 Uttarakhand Shri Prakash Pant Finance Minister
24 West Bengal Dr. Amit Mitra Finance Minister


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Annexure 3
List of Officials who attended the 33rd GST Council Meeting on 20th February 2019
Sl
No
State/Centre Name of the Officer Charge
1 Govt. of India Dr. A. B. Pandey Revenue Secretary
2 Govt. of India
Dr. Krishnamurthy
Subramanian
Chief Economic Adviser
3 Govt. of India Shri Pranab Kumar Das Chairman, CBIC
4 Govt. of India Dr. John Joseph Member (Budget), CBIC
5 Govt. of India Dr. Rajeev Ranjan Special Secretary, GST Council
6 Govt. of India Shri J. P. S. Chawla Pr. CCA
7 Govt. of India Shri P.K. Mohanty Adviser (GST), CBIC
8 Govt. of India
Shri Sandeep M.
Bhatnagar
Member, CBIC
9 Govt. of India Shri Upender Gupta Pr. Commissioner (GST), CBIC
10 Govt. of India Shri Yogendra Garg Pr. ADG, GST, CBIC
11 Govt. of India Shri G. D. Lohani Joint Secretary, TRU I, DoR
12 Govt. of India Shri Manish Kumar Sinha Joint Secretary, TRU II, DoR
13 Govt. of India Shri S. K. Rehman ADG, GST, CBIC
14 Govt. of India Shri D. S. Malik DG (M&C)
15 Govt. of India Shri Rajesh Malhotra ADG (M&C)
16 Govt. of India Shri N. Gandhi Kumar Deputy Secretary, DoR
17 Govt. of India Shri Pramod Kumar Deputy Secretary, TRU-II, DoR
18 Govt. of India Shri Amaresh Kumar Joint Comm., GST Policy Wing, CBIC
19 Govt. of India Shri Ravneet Khurana Joint Comm., GST Policy Wing, CBIC
20 Govt. of India Shri Darpan Amrawanshi Dy. Comm., GST Policy Wing, CBIC
21 Govt. of India Shri Harsh Singh Technical Officer, TRU-II, DoR
22 Govt. of India Shri Kumar Asim Anand Asst. Comm., GST Policy Wing, CBIC
23 Govt. of India Shri Harish Y. N OSD, TRU-II, DoR
24 Govt. of India Shri Paras Sankhla OSD to Union Minister
25 Govt. of India Shri Nikhil Varma OSD to MoS (Finance)
26 Govt. of India Shri Mahesh Tiwari PS to MoS
27 Govt. of India Dr. Vikash Shukla Media Advisor to RS
28 Govt. of India Shri Nagendra Goel Adviser, CBIC
29 GST Council Shri Shashank Priya Joint Secretary
30 GST Council Shri Dheeraj Rastogi Joint Secretary
31 GST Council Shri Rajesh Agarwal Director
32 GST Council Shri G. S. Sinha Director
33 GST Council Shri Jagmohan Director
34 GST Council Shri Arjun Meena Under Secretary
35 GST Council Shri Rakesh Agarwal Under Secretary
36 GST Council Shri Rahul Raja Under Secretary
37 GST Council Shri Mahesh Singarapu Under Secretary
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38 GST Council Shri Debashish Dutta Under Secretary
39 GST Council Shri Sandeep Bhutani Superintendent
40 GST Council Shri Sandeep Bhutani Superintendent
41 GST Council Shri Vipul Sharma Superintendent
42 GST Council Shri Amit Soni Superintendent
43 GST Council Shri Anis Alam Superintendent
44 GST Council
Shri Dipendra Kumar
Singh
Superintendent
45 GST Council Shri Sunil Kumar Superintendent
46 GSTN Shri Prakash Kumar CEO
47 GSTN Ms Kajal Singh EVP (Services)
48 Govt. of India Shri Kishori Lal Pr. Commissioner, Chandigarh Zone, CBIC
49 Govt. of India Shri Pramod Kumar Pr. Commissioner, Delhi Zone, CBIC
50 Govt of India Shri Yogesh Agrawal Commissioner, Meerut Zone, CBIC
51 Govt of India
Shri Neerav Kumar
Mallick
Commissioner, Bhopal Zone, CBIC
52 Govt of India Shri M. Subramanyam Commissioner, Bengaluru Zone, CBIC
53 Govt. of India Shri S. Kannan Pr. Commissioner, Chennai Zone, CBIC
54 Govt. of India Shri Javed Akhtar Khan Commissioner, Ahmedabad Zone, CBIC
55 Govt. of India Shri Sanjay Mahendru Commissioner, Mumbai Zone, CBIC
56 Govt. of India Shri Viney Kumar Paul Commissioner, Guwahati Zone, CBIC
57 Govt. of India Shri Srinivas Mandalika Pr. Commissioner, Hyderabad Zone, CBIC
58 Govt. of India Shri M Srihari Rao
Commissioner, Vishakhapatnam Zone,
CBIC
59 Govt. of India Shri Ranjeet Kumar Commissioner, Ranchi Zone, CBIC
60 Andhra Pradesh Dr D.Sambasiva Rao Special Chief Secretary, Revenue
61 Andhra Pradesh Shri J. Syamala Rao Chief Commissioner, State Tax
62 Andhra Pradesh Shri T. Ramesh Babu Commissioner, State Tax
63 Andhra Pradesh Shri D. Venkateswara Rao OSD to Spcl Chief Secretary, Revenue
64
Arunachal
Pradesh
Shri Anirudh S Singh Commissioner (Tax & Excise)
65
Arunachal
Pradesh
Shri Tapas Dutta SNO
66 Assam Shri Anurag Goel Commissioner, State Tax
67 Bihar Dr. Pratima Commissioner cum Secretary, State Tax
68 Bihar Shri Arun Kumar Mishra Additional Secretary, State Tax
69 Bihar
Shri Sanjay Kumar
Mawandia
Special Commissioner, State Tax
70 Bihar Shri Rajesh Kumar Additional Commissioner, State Tax
71 Bihar Ms Sima Bharti Joint Commissioner, State Tax
72 Bihar Shri Ajitabh Mishra Joint Commissioner, State Tax
73 Chhattisgarh Ms. Reena B. Kangale Secretary cum Commissioner, State Tax
74 Chhattisgarh Ms. Nimisha Jha Joint Commissioner, State Tax
75 Chhattisgarh Shri Deepak Giri Dy. Commissioner, State Tax
76 Chhattisgarh Shri Manish Mishra Dy. Commissioner, State Tax
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77 Chhattisgarh Shri Narendra Verma Dy. Commissioner, State Tax
78 Delhi Ms. Renu Sharma Pr. Secretary, Finance
79 Delhi Shri H. Rajesh Prasad Commissioner, State Tax
80 Delhi Shri Rajesh Goyal Addl. Commissioner (Policy), State Tax
81 Delhi Shri A K Singh Deputy Secretary, Finance
82 Delhi Shri L S Yadav Asst. Commissioner (Policy), State Tax
83 Goa Shri Dipak Bandekar Commissioner, State Tax
84 Gujarat Shri Arvind Agarwal ACS, Finance
85 Gujarat Dr. P.D. Vaghela Chief Commissioner, State Tax
86 Gujarat Shri Sanjeev Kumar
Secretary (Economic Affairs) Finance
Department
87 Gujarat Shri Ajay Kumar Special Commissioner, State Tax
88 Haryana Shri Sanjeev Kaushal Addl Chief Secretary, E & T Dept
89 Haryana Shri Vijay Singh Addl Commissioner, State Tax
90
Himachal
Pradesh
Shri Jagadish Chander
Sharma
Principal Secretary (Excise & Taxation)
91
Himachal
Pradesh
Shri Rajeev Sharma Commissioner, State Tax and Excise
92
Himachal
Pradesh
Shri Rakesh Sharma Joint Commissioner, State Tax & Excise
93
Jammu &
Kashmir
Shri P K Bhatt Commissioner, State Tax
94 Jharkhand Shri Prashant Kumar Secretary cum Commissioner, State Tax
95 Jharkhand Shri Ajay Kumar Sinha Addl. Commissioner, State Tax
96 Jharkhand Shri Brajesh Kumar State Tax officer
97 Karnataka Shri Srikar M.S. Commissioner, State Tax
98 Kerala Ms. Tinku Biswal Commissioner, State Tax
99
Madhya
Pradesh
Shri Manu Shrivastava Pr. Secretary, State Tax
100
Madhya
Pradesh
Shri D. P Ahuja Commissioner, State Tax
101
Madhya
Pradesh
Shri Sudip Gupta Jt. Commissioner, State Tax
102 Maharashtra Shri Rajiv Jalota Commissioner, State Tax
103 Manipur Shri Rakesh Ranjan Pr. Secretary, Finance
104 Manipur Ms Mercina R. Panmei Commissioner, State Tax
105 Manipur Shri Y. Indrakumar Singh Asst. Commissioner, State Tax
106 Meghalaya Shri Abhishek Bhagotia Commissioner, State Tax
107 Meghalaya Shri L Khongsit Jt. Commissioner, State Tax
108 Meghalaya Shri G G Marbaniang Asst. Commissioner, State Tax
109 Meghalaya Shri K War Asst. Commissioner, State Tax
110 Meghalaya Shri B Wallang Asst. Commissioner, State Tax
111 Mizoram Shri Vanlal Chhuanga
Commissioner & Secretary, Taxation
Department
112 Mizoram Shri H K Lalhawngliana Jt. Commissioner, State Tax
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113 Mizoram Shri Hrangthanmawia Assistant Commissioner, State Tax
114 Nagaland Shri Wochamo Odyuo Addl. Commr, State Tax
115 Nagaland Shri Kilannaro Joint Commissioner, State Tax
116 Nagaland Shri Imtilemla Lkr. Joint Commissioner, State Tax
117 Nagaland Shri Lima Imsong Deputy Commissioner, State Tax
118 Odisha Shri K K Meena Pr. Secretary, Finance
119 Odisha Shri Saswat Mishra Commissioner, State Tax
120 Puducherry Shri D. V. Candavelou Secretary, Finance
121 Puducherry Shri L Kumar Commissioner, State Tax
122 Punjab Shri M. P Singh
ACS-cum-Financial Commissioner
(Taxation)
123 Punjab Shri V. K. Garg Advisor (Financial Resources) to CM
124 Punjab Shri Vivek Pratap Singh Excise & Taxation Commissioner
125 Punjab Shri Pawan Garg Dy. Excise & Taxation Commissioner
126 Rajasthan Dr. Prithvi Raj Secretary Finance (Revenue)
127 Rajasthan Shri Preetam b. Yaswant Commissioner, State Tax
128 Rajasthan Ms Meenal Bhosle OSD, Finance
129 Rajasthan Shri Ketan Sharma Addl. Commissioner, GST, State Tax Dept
130 Rajasthan Shri Arvind Mehta Joint Commissioner, State Tax
131 Sikkim Smt. Dipa Basnet Secretary-cum-Commissioner, State Tax
132 Tamil Nadu Shri Ka. Balachandran Pr. Secretary, CT and Registration Deptt.
133 Tamil Nadu Dr. T.V Somanathan ACS/Commissioner, State Tax
134 Tamil Nadu Shri K Gnanasekaran Additional Commissioner, State Tax
135 Tamil Nadu Shri C. Palani Jt. Commissioner, State Tax
136 Telangana Shri Somesh Kumar Principal Secretary (Finance)
137 Telangana Shri Anil Kumar Commissioner of State Tax
138 Telangana Shri Laxminarayan Jannu Addl. Commissioner, State Tax
139 Telangana Shri U Srinivasulu Addl. Commissioner, State Tax
140 Tripura Shri Nagesh Kumar B Chief Commissioner, State Tax
141 Tripura Shri Ashin Barman Superintendent, State Tax
142 Uttar Pradesh Shri Alok Sinha ACS, State Tax
143 Uttar Pradesh Ms Amrita Soni Commissioner, State Tax
144 Uttar Pradesh Shri Vivek Kumar Addl. Commissioner, State Tax
145 Uttar Pradesh Shri C P Mishra Joint Commissioner, State Tax
146 Uttar Pradesh Shri D K Sachan Joint Commissioner, State Tax
147 Uttar Pradesh Shri Sanjay Kumar Pathak Joint Commissioner, State Tax
148 Uttar Pradesh Shri Brijesh Mishra Joint Commissioner, State Tax
149 Uttarakhand Shri Piyush Kumar Addl. Commissioner, State Tax
150 Uttarakhand Shri Vipin Chand Addl. Commissioner, State Tax
151 Uttarakhand Shri Rakesh Verma Jt Commissioner, State Tax
152 West Bengal Shri H K Dwivedi ACS, Finance
153 West Bengal Ms. Smaraki Mahapatra Commissioner, State Tax
154 West Bengal Shri Khalid A Anwar Senior Joint Commissioner, State Tax
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Annexure 4
List of Officials who attended the 33rd GST Council Meeting on 24th February 2019
Sl
No
State/Centre Name of the Officer Charge
1 Govt. of India Dr. A. B. Pandey Revenue Secretary
2 Govt. of India Shri Pranab Kumar Das Chairman, CBIC
3 Govt. of India Dr. John Joseph Member (Budget), CBIC
4 Govt. of India Dr. Rajeev Ranjan Special Secretary, GST Council
5 Govt. of India
Shri Sandeep M.
Bhatnagar
Member, CBIC
6 Govt. of India Shri J. P. S. Chawla Pr. CCA, CBIC
7 Govt. of India Shri P.K. Mohanty Adviser (GST), CBIC
8 Govt. of India Shri Upender Gupta Pr. Commissioner (GST), CBIC
9 Govt. of India Shri Ritvik Pandey Joint Secretary, DoR
10 Govt. of India Shri Manish Kumar Sinha Joint Secretary, TRU II, DoR
11 Govt. of India Shri Yogendra Garg Pr. ADG, GST, CBIC
12 Govt. of India Shri S. K. Rehman ADG, GST, CBIC
13 Govt. of India Shri D. S. Malik DG (M&C)
14 Govt. of India Shri Rajesh Malhotra ADG (M&C)
15 Govt. of India Shri Kush Mohan Nahar MCCO, PIB
16 Govt. of India Shri N. Gandhi Kumar Deputy Secretary, DoR
17 Govt. of India Shri Pramod Kumar Deputy Secretary, TRU-II, DoR
18 Govt. of India Shri Parmod Kumar OSD, TRU-II, DoR
19 Govt. of India Shri Amaresh Kumar Joint Comm., GST Policy Wing, CBIC
20 Govt. of India Shri Ravneet Khurana Joint Comm., GST Policy Wing, CBIC
21 Govt. of India Shri Kumar Asim Anand Asst. Comm., GST Policy Wing, CBIC
22 Govt. of India Shri Harsh Singh Technical Officer, TRU-II, DoR
23 Govt. of India Shri Harish Y. N OSD, TRU-II, DoR
24 Govt. of India Shri Paras Sankhla OSD to Union Minister
25 Govt. of India Shri Debashis Chakraborty OSD to Revenue Secretary
26 Govt. of India Shri Abhishek Gupta OSD to Chairman, CBIC
27 Govt. of India Dr. Vikash Shukla Media Advisor to RS
28 Govt. of India Shri Nagendra Goel Adviser, CBIC
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29 GST Council Shri Shashank Priya Joint Secretary
30 GST Council Shri Dheeraj Rastogi Joint Secretary
31 GST Council Shri Rajesh Agarwal Director
32 GST Council Shri G. S. Sinha Director
33 GST Council Shri Jagmohan Director
34 GST Council Shri Arjun Meena Under Secretary
35 GST Council Shri Rakesh Agarwal Under Secretary
36 GST Council Shri Rahul Raja Under Secretary
37 GST Council Shri Mahesh Singarapu Under Secretary
38 GST Council Shri Debashish Dutta Under Secretary
39 GST Council Shri Umed Singh Rawat Superintendent
40 GST Council Shri Sandeep Bhutani Superintendent
41 GST Council Shri Mukesh Gaur Superintendent
42 GST Council Shri Vipul Sharma Superintendent
43 GST Council Shri Amit Soni Superintendent
44 GST Council Shri Anis Alam Superintendent
45 GST Council
Shri Dipendra Kumar
Singh
Superintendent
46 GSTN Ms Kajal Singh EVP (Services)
47 GSTN Shri Sarthak Saxena OSD to CEO
48 Govt of India Shri R C Sankhla Commissioner, Lucknow Zone, CBIC
49 Govt. of India Shri Vijay Mohan Jain Commissioner, Panchkula Zone, CBIC
50 Govt. of India Shri Pramod Kumar Pr. Commissioner, Delhi Zone, CBIC
51 Govt of India Shri Yogesh Agrawal Commissioner, Meerut Zone, CBIC
52 Govt of India Shri M. Subramanyam Commissioner, Bengaluru Zone, CBIC
53 Govt. of India Dr. Tejpal Singh Pr. Commissioner, Ahmedabad Zone
54 Govt. of India Shri Sanjay Mahendru Commissioner, Mumbai Zone, CBIC
55 Govt. of India Shri Viney Kumar Paul Commissioner, Guwahati Zone, CBIC
56 Govt. of India Shri Srinivas Mandalika Pr. Commissioner, Hyderabad Zone, CBIC
57 Govt. of India Shri M Srihari Rao
Commissioner, Vishakhapatnam Zone,
CBIC
58 Govt. of India Shri Nitin Anand Commissioner, Ranchi Zone, CBIC
59 Andhra Pradesh Shri J. Syamala Rao Chief Commissioner, State Tax
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60 Andhra Pradesh Shri T. Ramesh Babu Commissioner, State Tax
61 Assam Shri Anurag Goel Commissioner, State Tax
62 Assam Shri Shakeel Saadullah Joint Commissioner, State Tax
63 Bihar Shri Arun Kumar Mishra Additional Secretary, State Tax
64
Chandigarh
(UT)
Shri Rakesh Kumar Popli Addl. Comm. Cum Collector, E&T
65
Chandigarh
(UT)
Shri R K Choudhary Asst. Comm., E & T
66 Chhattisgarh Ms. Reena B. Kangale Secretary cum Commissioner, State Tax
67 Chhattisgarh Shri S. L. Agarwal Special Commissioner, State Tax
68 Delhi Ms. Renu Sharma Pr. Secretary, Finance
69 Delhi Shri H. Rajesh Prasad Commissioner, State Tax
70 Delhi Shri Rajesh Goyal Addl. Commissioner (Policy), State Tax
71 Goa Shri Dipak Bandekar Commissioner, State Tax
72 Gujarat Shri Arvind Agarwal ACS, Finance
73 Gujarat Dr. P.D. Vaghela Chief Commissioner, State Tax
74 Gujarat Shri Ridhidesh Rawal Dy. Commissioner, State Tax
75 Haryana Shri Sanjeev Kaushal Addl Chief Secretary, E & T Dept
76 Haryana Shri Vijay Kumar Singh Addl Commissioner, State Tax
77
Himachal
Pradesh
Shri Rajeev Sharma Commissioner, State Tax and Excise
78
Himachal
Pradesh
Shri Rakesh Sharma Joint Commissioner, State Tax & Excise
79
Jammu &
Kashmir
Shri P K Bhatt Commissioner, State Tax
80 Jharkhand Shri Ajay Kumar Sinha Addl. Commissioner, State Tax
81 Jharkhand Shri Brajesh Kumar State Tax officer
82 Karnataka Shri Srikar M.S. Commissioner, State Tax
83 Kerala Ms. Tinku Biswal Commissioner, State Tax
84 Madhya Pradesh Shri Manu Shrivastava Pr. Secretary, State Tax
85 Madhya Pradesh Shri D. P Ahuja Commissioner, State Tax
86 Madhya Pradesh Shri Sudip Gupta Jt. Commissioner, State Tax
87 Manipur Shri Y. Indrakumar Singh Asst. Commissioner, State Tax
88 Meghalaya Shri L Khongsit Jt. Commissioner, State Tax
89 Mizoram Shri L. H. Rosanga Commissioner, State Tax
90 Mizoram Shri R. Zosamliana Joint Commissioner, State Tax
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91 Odisha Shri Saswat Mishra Commissioner, State Tax
92 Odisha Shri Nidhi Kumar Rautray Addl. Secretary, Finance
93 Puducherry Shri K. Sridhar Deputy Commissioner, State Tax
94 Punjab Shri V. K. Garg Advisor (Financial Resources) to CM
95 Punjab Shri Vivek Pratap Singh Excise & Taxation Commissioner
96 Rajasthan Dr. Prithvi Raj Secretary Finance (Revenue)
97 Rajasthan Shri Preetam b. Yaswant Commissioner, State Tax
98 Rajasthan Shri Ketan Sharma Addl. Commissioner, GST, State Tax
99 Tamil Nadu Shri Ka. Balachandran Pr. Secretary, CT and Registration Deptt.
100 Tamil Nadu Shri C. Palani Jt. Commissioner, State Tax
101 Telangana Shri Anil Kumar Commissioner of State Tax
102 Telangana Shri Laxminarayan Jannu Addl. Commissioner, State Tax
103 Tripura Shri Ashin Barman Superintendent, State Tax
104 Uttar Pradesh Shri Alok Sinha ACS, State Tax
105 Uttar Pradesh Shri C P Mishra Joint Commissioner, State Tax
106 Uttar Pradesh Shri Sanjay Kumar Pathak Joint Commissioner, State Tax
107 Uttarakhand Shri Piyush Kumar Addl. Commissioner, State Tax
108 Uttarakhand Shri Rakesh Verma Joint Commissioner, State Tax
109 West Bengal Shri Khalid A Anwar Senior Joint Commissioner, State Tax

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Agenda Item 2: Deemed ratification by the GST Council of Notifications, Circulars and Orders
issued by the Central Government
In the 22nd meeting of the GST Council held at New Delhi on 06th October, 2017, it was decided
that the Notifications, Circulars, and Orders which are being issued by the Central Government with
the approval of the competent authority shall be forwarded to the GST Council Secretariat, through
email, for information and deemed ratification by the GST Council. Accordingly, in the 33rd meeting
held on 20th & 24th February, 2019, the GST Council had ratified all the Notifications, Circulars, and
Orders issued before the 20th February, 2019.
2. In this respect, the following Notifications, Circulars and Orders issued after 20th February,
2019 (date of the 33rd GST Council Meeting), till 12th March, 2019, under the GST laws by the Central
Government, as available on www.cbic.gov.in, are placed before the Council for information and
ratification: -
Act/Rules Type Notification/Circular/Order Nos.
CGST Act/CGST Rules
Central Tax 9 to 14 of 2019
Central Tax (Rate) 2 of 2019
UTGST Act
Union territory tax 2 of 2019
Union territory tax (Rate) 2 of 2019
Circulars Under the CGST Act 92 to 93 of 2019
ROD Orders
Under the CGST Act 3 of 2019
Under the UTGST Act 2 of 2019
3. The GST Council may grant deemed ratification to the Notifications, Circulars and Orders as
listed above.

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Agenda Item 3: Decisions of the GST Implementation Committee (GIC) for information of the
GST Council
GST Implementation Committee (GIC) took certain decisions between 24th January 2019
(when the 33rd GST Council Meeting was concluded) and 12th March 2019 (before the 34th GST Council
Meeting scheduled on 19th March 2019). Due to the urgency involved, some decisions were taken after
obtaining approval by circulation amongst the GIC Members. The details of the decisions taken is given
below:
25th GIC Meeting – 5th March 2019
2. The 25 t h Meeting of the GIC was held on 5th March 2019. The following agenda items
were discussed and decided:
Agenda item 1: Proposal for amendment in CGST Rules, 2017
3. Shri Upender Gupta, Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and
stated that as per the provisions of sub-rule (5) of rule 142 of the CGST Rules, the FORM GST DRC-
07 is mandated for issuance of summary of order under section 73, 74, 75, 76, 125, 129 and 130. It was
proposed to issue the summary of order in FORM GST DRC-07 issued under section 52, 62, 63, 64,
122, 123, 124 and 127 also. Further, as per the provisions of sub-rule (1)(a) of rule 142 of the CGST
Rules, the FORM GST DRC-01 is mandated for issuance of notice under section 73, 74 and 76. It is
proposed to issue the notice in FORM GST DRC-01 issued under section 52, 122, 123, 124, 125, 127,
129 and 130 also.
3.1. He informed that the Law Committee had recommended changes in Rule 100 and 142 along
with amendments in related FORMS i.e. FORM DRC-01, FORM DRC-02, FORM DRC-07, FORM
DRC-08, FORM ASMT-13, FORM ASMT-15, FORM ASMT-16, FORM CPD-02 as indicated in
the agenda note placed before the GIC. He requested GIC to approve the detailed amendments proposed
in the CGST Rules, 2017. He also proposed that pari materia changes would also be required to be
carried out in the respective SGST Rules and the notification carrying out the said amendments shall be
issued after due vetting by the Union Law Ministry.
3.2. Dr. P.D. Vaghela, Chief Commissioner, State Tax (CCST), Gujarat suggested to add a line in
FORM GST CPD-02 to clarify that the amount would be deposited under minor head ‘Other’. GIC
agreed with the suggestion.
3.3. The GIC approved the amendments proposed in the CGST Rules, 2017 along with the change
suggested at paragraph 3.2. above. It also approved that notification carrying out the said amendments
shall be issued after due vetting by the Union Law Ministry and similar notification would be issued
under the respective SGST Rules also. The implementing notification is yet to be issued.
Agenda item 2: Clarification on various doubts related to treatment of sales promotion schemes
under GST
4. Pr. Commissioner, GST Policy Wing, CBIC stated that the agenda note was in respect of
various issues that have been raised with respect to tax treatment of sales promotion schemes under
GST. Various doubts have been raised with respect to taxability, valuation and availability of Input Tax
Credit in case of supplies in conjunction with promotional schemes like:
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i. Free Samples and gifts
ii. Buy one get one free offer
iii. Buy more, save more offers
iv. Secondary Discounts
4.1. He stated that the Law Committee had recommended to clarify the provisions of law by way of
a Circular to ensure uniformity in the implementation of the law across the field formations. He
requested GIC to approve the draft Circular. He also stated that the States may also require to issue a
similar Circular.
4.2. The GIC approved the draft circular clarifying various doubts related to treatment of sales
promotion schemes under GST. It also approved that similar Circular would be issued by the States
also. Accordingly, the implementing Circular No. 92/11/2019-GST dated 7th March 2019 was issued.
Agenda item 3: Levy of GST on Tax Collected at Source under Section 206 (C) of Income Tax
Act, 1961
5. Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and stated that various
representations have been received in light of circular No. 76/50/2018 - GST which was issued on 31st
December, 2018 wherein the correct valuation methodology for ascertainment of GST on Tax collected
at source (TCS) under the provisions of the Income Tax Act, 1961 was clarified. In the said circular,
the valuation methodology for ascertainment of GST on TCS under the provisions of the Income Tax
Act, 1961 has been clarified that as per Section 15(2) of the CGST Act, 2017, the taxable value for the
purposes of GST shall include the TCS amount collected under the provisions of the Income Tax Act
since the value to be paid to the supplier by the buyer is inclusive of the said TCS. The FAQ from
Central Board of Direct Taxes has clarified that as per Section 206(C) (1), every person, being a seller
shall, at the time of debiting of the amount from the said buyer in cash or by the issue of a cheque or
draft or by any other mode, whichever is earlier, collect from the buyer. Hence, amount debited to the
account of buyer or payment shall be received by seller inclusive of VAT/excise/GST. TCS to be
collected inclusive of GST.
5.1. He added that in view of incongruence between the clarifications on the levy of GST on TCS
under Section 206(C) of the Income Tax Act, 1961, an OM dated 29th January, 2019 was sent to the
Central Board of Direct Taxes on the said issue requesting to give their comments for the purpose of
re-examination of the matter. In response, a letter vide F. No. 275/59/2012-IT (Budget) dated 1st
February 2019 was received from the Central Board of Direct Taxes. The queries raised by GST Policy
Wing, CBIC and the response of CBDT are tabulated below:
S.
No
Queries raised by GSTPW Response from CBDT
A Whether tax collected at
source under section 206C
of the Income Tax Act, 1961
has the character of tax
under the said Act
Tax collection at source (TCS) is not a tax on goods but an
interim levy on the possible “income” arising from the sale
of goods by the buyer and to be adjusted against the final
income- tax liability of the buyer. It is neither a tax on the
goods itself nor a final levy but only a mechanism to pre-
empt non-reporting or under- reporting of the transaction by
the buyer. The TCS is a contribution towards final
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income-tax liability of the buyer and it is not a complete
or final or exact tax or duty or cess in itself.
B Whether TCS is considered
part of the consideration of
supplies made from seller to
buyer
TCS is calculated on the ‘amount payable’ by the buyer for
purchasing specified goods which comprises of basic price
plus applicable taxes. Since TCS is not a levy of tax on the
goods itself and the buyer gets credit of TCS to be adjusted
against his final income-tax liability, it is not considered a
part of the sale consideration. Accordingly, TCS does not
form part of either seller’s turnover or buyer’s purchase
price.
C Whether TCS is required to
be collected on value of
supply including GST or
otherwise
TCS is required to be collected on the ‘amount payable’ by
the buyer to the seller and, therefore, any amount of GST
would get included in the base amount over which TCS
will be calculated.
5.2. He stated that the response from CBDT has clearly stated that TCS under Section 206(C) of the
Income Tax, 1961 does not carry character of tax since it is a mere interim levy towards final income
tax liability. Therefore, the correct valuation methodology for ascertainment of TCS would be to
include any amount of GST in the base amount over which TCS under Section 206(C) of the
Income Tax, 1961 will be calculated. So, for the purpose of determination of value of supply under
GST, TCS would not be includible because TCS does not have the character of tax and therefore it
cannot be included in the value of supply as per Section 15(2) of the CGST Act, 2017.
5.3. He requested GIC to approve the draft Corrigendum to Circular No. 76/50/2018-GST. He stated
that the States may also require to issue similar Corrigendum to the Circular.
5.3. The GIC approved the draft Corrigendum to Circular No. 76/50/2018-GST to clarify the levy
of GST on TCS under Section 206(C) of Income Tax Act, 1961. It also approved that similar Circular
(Corrigendum to Circular No. 76/50/2018-GST) would be issued by the States also. Accordingly,
Corrigendum to Circular No. 76/50/2018-GST dated 7th March 2019 was issued.
Agenda item 4: Due date for furnishing FORM GSTR-3B and FORM GSTR-1 for the period
April, 2019 to June, 2019
6. Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and stated that the GST
Council in its 31st Meeting held on 22nd December, 2018 decided that the new return system shall be
introduced on a trial basis from 1st April, 2019 and will be notified with effect from 1st July, 2019. In
this regard, he invited reference to the notification No. 34/2018 – Central Tax dated the 10th August,
2018 regarding filing of the returns in FORM GSTR-3B for the months from July, 2018 to March,
2019. He stated that as per the said notification, the due date for furnishing the returns in FORM GSTR-
3B for each of the months from July, 2018 to March, 2019 has been specified as the twentieth day of
the month succeeding such month.
6.1. He added that vide various notifications issued from time to time, the last being notification
No. 43/2018 – Central Tax dated the 10th September, 2018, a specific class of registered person (having
aggregate turnover of up to Rs. 1.5 crore in the preceding financial year or the current financial year)
has been allowed to furnish the details of outward supplies under sub-section (1) of section 37 (FORM
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GSTR-1) on a quarterly basis; the last date for furnishing FORM GSTR-1 for the quarter January-
March’19 being 30th April, 2019. It has been further specified in notification Nos. 43/2018 – Central
Tax and 44/2018 – Central Tax, both dated the 10th September, 2018 that the time limit for furnishing
the details or return, under sub-Section (2) of Section 38 (FORM GSTR-2) and sub-Section (1) of
Section 39 (FORM GSTR-3) for the months of July, 2017 to March, 2019 shall be subsequently
notified in the Official Gazette.
6.2. He added that sub-rule (5) of rule 61 states that “Where the time limit for furnishing of
details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been
extended and the circumstances so warrant, the Commissioner may, by notification, [specify the
manner and conditions subject to which the] return shall be furnished in FORM GSTR-3B
electronically through the common portal, either directly or through a Facilitation Centre notified by
the Commissioner”. He stated that since, there is a period of three months when the new return system
will be run on a trial basis, the present system of filing return on monthly basis in FORM GSTR-3B
and monthly / quarterly furnishing of FORM GSTR-1 for specific classes of registered person as
discussed above are required to be extended for the period April, 2019 to June, 2019.
6.3. He stated that the Law Committee recommended to specify, by notification, the following:
i. FORM GSTR-3B may continue to be filed monthly by all tax payers for the months of
April, 2019 to June, 2019 on or before the 20th of the next month;
ii. the class of registered persons (having aggregate turnover of more than 1.5 crore rupees in
the preceding financial year or the current financial year) may be allowed to furnish the
details of outward supply in FORM GSTR-1 for the months of April, 2019 to June, 2019,
till the eleventh day of the succeeding month;
iii. the class of registered person (having aggregate turnover of up to 1.5 crore rupees in the
preceding financial year or the current financial year) may be allowed to furnish the details
of outward supply in FORM GSTR-1 for the quarter April, 2019 to June, 2019, till the 31st
July, 2019; and
iv. the time limit for furnishing the details or return, under subsection (2) of section 38 (FORM
GSTR-2) and sub-section (1) of section 39 (FORM GSTR-3) for the months of July, 2017
to June, 2019 shall be subsequently notified in the Official Gazette.
6.4. Accordingly, he requested GIC to approve the draft notifications in respect of furnishing of
FORM GSTR-1 and FORM GSTR-3B. He added that similar notifications in respect of extending the
due dates of FORM GSTR-1 and for submission of FORM GSTR-3B for the months of April, 2019
to June, 2019 would be required to be issued under the respective SGST Acts also.
6.5. The GIC approved the draft notifications in respect of furnishing of FORM GSTR-1 and
FORM GSTR-3B for the months of April, 2019 to June, 2019 and that similar notifications in respect
of extending the due dates of FORM GSTR-1 would be required to be issued by the States under the
respective SGST Acts. Accordingly, the implementing Notification Nos. 11/2019 – Central Tax,
12/2019 – Central Tax and 13/2019 – Central Tax, all dated 7th March 2019 were issued.


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Agenda item 5: Clarification on the nature of supply of priority sector lending certificate i.e. intra-
State or inter-State
7. Shri Manish Kumar Sinha, Joint Secretary, TRU II introduced the agenda and stated the agenda
pertains (i) to clarify the nature of supply of PSLC traded between banks on the e-Kuber portal of RBI;
and (ii) to remove difficulties on payment of GST on supply of PSLC if central tax/state tax or central
tax/union territory tax is wrongfully paid by seller bank instead of integrated tax.
7.1. He stated that request was made by RBI to levy GST on PSLC trading under reverse charge on
the ground that the trading of PSLC is done anonymously on e-Kuber portal of the RBI. The details of
the buying and selling banks are not known and the invoice cannot be issued containing the GST number
of the selling banks without compromising the anonymous nature of the PSLC trading, due to which,
the buying banks cannot avail the ITC. RBI was also of the view that compromising on the anonymous
nature of PSLC trading may result in diluting the end objective of the instrument. Subsequently,
Notification No. 11/2018-Central Tax (Rate) dated 28th May, 2018 has been issued levying GST on
PSLC under reverse charge basis. Further, Circular No. 62/36/2018-GST dated 12.09.2018 was issued
clarifying that GST on PSLCs for the period 1.7.2017 to 27.05.2018 will be paid by the seller bank on
forward charge basis and PSLC is treated as goods, classifiable under heading 4907 and attract 12%
GST [Circular No. 46/20/2018-GST, dated 06.06.2018].
7.2. He informed that proposal to clarify the nature of supply of PSLC between banks as a supply
of goods in the course of inter-State trade or commerce was approved by GIC and placed before the
GST Council in its 31st meeting held on 22.12.2018[para 24 of Agenda Item 3]. The implementing
circular is yet to be issued.
7.3. He stated that the data from Indian Banking Association (IBA) indicated that many banks have
paid Central tax/State tax instead of Integrated tax. In order to inform that no IGST is payable if
CGST/SGST is already paid by banks, a draft Removal of Difficulty order along with the draft circular
was sent to Law Committee for approval. The Law Committee decided on the matter as below: -
The above proposal may be clarified through a circular. RBI may be requested to develop the
required system for identifying the Place of supply in such cases by 31st March, 2019.
7.4. In view of the above, he proposed to issue a Circular to clarify that a registered person supplying
Priority Sector Lending Certificate (PSLC), who has paid the Central tax and State tax or, as the case
may be, the Central tax and the Union territory tax on a transaction considered by him to be an intra-
State supply, but which is subsequently held to be an inter-State supply, shall not be liable to pay
integrated tax and no IGST is payable if already CGST/SGST or UTGST is already paid by banks.
Accordingly, he requested GIC to approve the draft Circular. He further stated that the States may issue
similar Circular.
7.5. CCST, Gujarat suggested that RBI could be requested to develop a software to identify Place
of Supply. Joint Secretary, TRU II stated that a request in this regard has already been made to RBI.
Ms. Smaraki Mahapatra, Commissioner, State Tax (CST), West Bengal stated that since the recipient
would be paying the tax under reverse charge, there could be problems in adjustment among the States.
Joint Secretary, TRU II stated that the matter would be examined separately. GIC took note of it.
7.6. The GIC approved the draft Circular clarifying the nature of supply of priority sector lending
certificate i.e. intra-State or inter-State as proposed. It also approved that similar Circular would be
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issued by the States also. GIC also took note of the suggestion made at paragraph 7.5 above.
Accordingly, the implementing Circular No. 93/12/2019-GST dated 8th March 2019 was issued.
Agenda item 6: Deferring e-Wallet scheme and extending duty exemptions for exporters
8. Shri Sanjay Bansal, ADG, DG Export Promotion introduced the agenda and stated that the GST
Council in its 22nd Meeting held on 06th October 2017 approved proposals to prevent cash blockage of
exporters due to upfront payment of GST on imported/procured inputs, raw materials etc. One
component of the solution was to exempt upto 31st March 2018 the IGST and Compensation Cess
payable on the imports made by the holders of Advance Authorizations (AA)/Export Promotion Capital
Goods (EPCG) licenses and 100% EOUs. It was also decided that the long-term permanent solution
was to implement an ‘e-Wallet’ scheme, so that exporters could pay the GST by using the ‘amounts’ in
their e-Wallets. An ‘e-Wallet Group’ chaired by Chairman, GSTN and including officers of the Central
and State Governments was constituted on 16th December 2017 to recommend an e-Wallet scheme.
While work was going on the proposed e-Wallet scheme, the aforementioned exemptions were extended
from time to time and are presently available upto 31.03.2019.
8.1. He informed that the e-Wallet Group has identified various issues relating to the e-Wallet
scheme that have a dependency on the new GST Returns, which need to be addressed. The new Returns
shall be introduced on a trial basis from 01st April 2019 and on mandatory basis from 01st July 2019.
Once implemented, the Returns may take time to stabilize. Thus, the proposed e-Wallet scheme would
need to be deferred till then. At the same time, the aforementioned tax exemptions are expiring shortly
i.e. on 31.03.2019, which is causing uncertainty to exporters.
8.2. He stated that, in this background, it was proposed that the GIC may approve the following
proposals:
a. Extension of the time to finalize the e-Wallet scheme upto 31st March 2020, and
b. Extension of the present exemptions from IGST and Cess on the imports made under the
AA/EPCG /EOU schemes upto 31st March 2020.
8.3. CST, West Bengal enquired whether the proposal should first be discussed and approved by
the Committee on Export. Shri Sandeep M Bhatnagar, Member, CBIC stated that the GIC could approve
the proposal as many members of the two Committees were common and this proposal has approval of
the Union Revenue Secretary who is also the Convenor of the Committee on Exports.
8.4. CCST, Gujarat suggested that if e-Wallet scheme could be finalized at an earlier date then the
same could be rolled out even before 31st March 2020. Shri S. M. Bhatnagar, Member, CBIC agreed
with the suggestion and added that it would also depend upon smooth rollout of new return system.
8.5. The GIC approved the proposal of extension of time to finalize the e-Wallet scheme and
extension of the present exemptions from IGST and Cess on the imports made under the
AA/EPCG/EOU schemes upto 31st March 2020. However, it also decided that if the new return system
is rolled out smoothly and the e-Wallet scheme is ready at an earlier date, then the e-Wallet scheme
could be rolled out before 31st March 2020. The implementing Notification is yet to be issued.


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Decisions by Circulation – 06th March 2019
Agenda item: Proposal to settle an additional IGST amount of Rs. 20,000 crore on an ad hoc basis
9. A proposal for approval of the GIC was received from Pr. Commissioner, GST Policy Wing,
CBIC relating to proposal to settle an additional IGST amount of Rs. 20, 000 crore on ad hoc basis.
9.1. It was stated that depending on the amount of IGST remaining un-apportioned, provisional
settlement is being done from time to time on an ad hoc basis. Accordingly, Rs. 35,000 crore was
apportioned in February, 2018, Rs. 50,000 crore was apportioned in June, 2018, Rs.12000 crore in
August, 2018, Rs. 30,000 crore was apportioned in October, 2018 and Rs. 18,000 crore was apportioned
in December,2018. These amounts were settled in a ratio of 50:50 to Centre and States and the amount
apportioned to States was divided in the ratio of subsumed/ protected revenue.
9.2. Further, based on the collection of IGST during the year, net of refunds and the settlement of
IGST during the period, both regular and provisional, it is proposed to do provisional settlement of
another Rs. 20,000 crore, 50% to Centre and 50% to States. It was also mentioned that this would reduce
the revenue gap of States and therefore, the compensation required.
9.3. The GIC approved the proposal to settle an additional IGST amount of Rs. 20, 000 crore, 50%
to the Centre and 50% to the States, on ad hoc basis. Accordingly, the implementing Order No. F.No.
S-34011/21/2018-ST-1 DoR dated 6th March 2019 was issued.
10. The decisions of the GIC is placed for information of the Council.

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Agenda Item 4: Decisions/recommendations of the 5th IT Grievance Redressal Committee for
information of the Council
The fifth Meeting of the IT Grievance Redressal Committee (ITGRC) was held on 05th March
2019 (Minutes of the Meeting attached as Annexure A of this agenda Item).
2. The EVP (Services), GSTN apprised that around 1850 cases of TRAN 1 had been received in
GSTN till last week of February 2019 and in the past, four ITGRC meetings were held in which total
1239 cases were taken up, out of which 570 cases were considered and approved.
2.1. In the 5th ITGRC meeting, total 224 cases of TRAN-1 had been examined and presented before
ITGRC by GSTN. The GSTN had categorized these cases broadly reason-wise in two major categories
as ‘A’ and ‘B’. Ccategory ‘A’ included cases in which the taxpayer could not apparently file TRAN 1
because of technical glitches and category ‘B’ included cases where no technical issues were found
from the system logs in filing TRAN 1.
2.2. After detailed discussion, the 5th ITGRC decided and recommend as under: -
a. To allow filing of TRAN-1 in total 80 cases as per following details on account of
technical/system issues.
Sub
Category
Sub Category
Description
Cases received from Nodal
Officers
Writ Petition Cases
A-1
Processed with
Error
75 (S. No 01 to 75 of Annexure
1 of minutes)
05 (S. No 01 to 05 of Annexure
2 of minutes)
b. Not to allow filing of TRAN-1 in total 144 cases as per following details in absence of any
evidence of technical/system errors.
Sub
Category
Sub Category Description Cases received from
Nodal Officers
Writ Petition Cases
A-4 Migration user got Registration post
TRAN-1 end date
01 (S. No 76 of
Annexure 1 of minutes)
NIL
B-1 As per GST system log, there are no
evidences of error or
submission/filing of TRAN 1.
78 (S. No 77 to 154
of Annexure 1 of
minutes)
03 (S.No 06 to 08 of
Annexure 2 of
minutes)
B-2 TRAN-1 filing attempted for first
time or revision and No error /No
valid error reported.
08 (S. No 155 to 162
of Annexure 1 of
minutes)
04 (S.No 09 to 12 of
Annexure 2 of
minutes)
B-3 Successfully Filed as Per Logs with
No Valid Error reported
19 (S. No 163 to 181
of Annexure 1 of
minutes)
06 (S.No 13 to 18 of
Annexure 2 of
minutes)
B-4 Incorrect declaration of stock by
taxpayer in TRAN 1 therefore
problem in filing TRAN-2.
16 (S. No 182 to 197
of Annexure 1 of
minutes)
02 (S.No 19 to 20 of
Annexure 2 of
minutes)
B-5 TRAN-1 filed once but credit not
received.
02 (S. No 198 to 199
of Annexure 1 of
minutes)
NIL
B-6 TRAN1 Filed once and revised
thereafter but credit not received
03 (S. No 200 to 202 of
Annexure 1 of minutes)
NIL
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B-7 Taxpayer’s Registration stands
cancel/Inactive in current date
01 (S. No 203 of
Annexure 1 of minutes)
01 (S.No 21 of
Annexure 2 of
minutes)
3. The decisions/recommendations as per attached Minutes of the 5th ITGRC are placed for
information of the GST Council.

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Annexure A
Minutes of the 5th meeting of IT Grievance Redressal Committee (ITGRC) held on 05th March
2019 at Kalpavriksha, North Block, New Delhi
----------------------------------------------------------------------------------------------------------------
The fifth meeting of the IT Grievance Redressal Committee (ITGRC) was held in Kalpavriksha
in North Block, New Delhi on 05th March 2019. The list of officers who attended the meeting is attached
as Annexure-3.
2. Ms. Kajal Singh, EVP (Services), GSTN apprised the background that a total of around 1850
cases of TRAN 1 had been received from Nodal Officers/Writ Petitions till last week of February 2019
with details of previous meetings as follows:
Table 1: Details of TRAN 1 cases presented before ITGRC
S.
No.
Meeting Reference
No. of TRAN-1 Cases Cases
Considered
and
approved
Cases
Considered
and not
approved
Nodal
Officer
Court
Cases Total
1 2 3 4 5 (3+4) 6 7
1 1st IT-GRC on 22.06.2018 161 9 170 122 48
2 2nd IT-GRC on 21.08.2018 262 78 340 213 127
3 3rd IT-GRC on 26.10.2018 252 16 268 70 198
4 4th IT-GRC on 12.02.2019 408 53 461 165 296
5 5th IT-GRC on 05.03.2019 203 21 224 To be discussed
6 Sub Total 1463
7
Total TRAN-1 cases Received till last week of
February 2019
1850
3. EVP (Services) explained that in previous four ITGRC Meetings, total 1239 TRAN-1 cases
including cases where Writ Petitions were filed in various High Courts were presented to ITGRC and
out of this a total of 570 cases were approved. Now, another 224 cases in total were presented before
fifth ITGRC. Out of these 203 cases were sent by Nodal officers of the Centre/States while 21 cases
were of Writ Petitions filed before various High Courts. GSTN had examined all the above cases and
analyzed the system logs of all cases and categorized them into ‘Category A’ which had technical
issues and ‘Category B’ which did not have technical issues. The list of cases received from Nodal
officers was at Annexure 1 of the agenda and the list of Court/Writ Petition Cases was at Annexure 2
of the agenda.
4. EVP (Services) also appraised ITGRC about the status of various Writ Petitions on TRAN 1
issue which had been received by GSTN. She informed that a total of 227 Writ Petitions had been
received by GSTN pertaining to TRAN-1 as on 28.02.2019. Cumulatively in the past four meetings of
ITGRC, 171 Writ Petition cases had been presented and in the 5th ITGRC, 21 Writ Petition cases were
presented.
4.1. She informed the Committee that for further examination of the Writ Petition cases falling in
category B, email was sent to the taxpayers requesting for the following: -
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i. Exact technical glitch faced while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
Only few taxpayers responded to the mail. The detailed response received by each Petitioner
had been mentioned in Annexure-2 of the agenda. Further she explained details in a few significant
Court cases and orders issued therein by the Hon’ble Court for the information of Committee as follow:
-
4.1.1. One contempt Petition titled Contempt Case 21/2019- Smartuff Glass Ltd was filed before
the Hon’ble Kerala High Court had been disposed of with no adverse orders. The court had recorded
compliance of its order.
4.1.2. One new contempt petition had been filed before Hon’ble Punjab and Haryana High Court titled
COCP 4845/2018- Universal Motors: - The issue of the Petitioner was received by GSTN Nodal
Officer on 27.4.2018. The matter was deliberated in the 2nd IT Grievance Redressal Committee
(ITGRC) meeting held on 21st August 2018, and was not approved for filing of TRAN-1 as no technical
glitch was found. The Petitioner’s case fell in the category B suggesting no evidences of error or
submission/filing of TRAN-1 prior to due date. Information regarding filing of this Contempt Petition
was provided to GSTN by GST Council Secretariat vide their email dated 28.2.2019 and the
abovementioned status of the case was provided by GSTN to GST Council Secretariat on 28.2.2019.
4.1.3. SCA 18433 OF 2017- Filco Trade Centre Pvt. Ltd. v. UOI & Ors. The Hon’ble Gujarat
High Court had held Clause (iv) of subsection (3) of section 140 of CGST Act unconstitutional. Based
upon this judgment the Petitioner was requesting that the GST Portal be re-opened. GSTN had not
received the copy of the Writ Petition.
4.1.4. Writ Petition No. 18879W of 2018 Optival Health Solutions Pvt. ltd. & Anr. vs. Ors.
Hon’ble Kolkata High Court in this matter had allowed for revision of TRAN-2. GSTN vide its email
dated 21.2.2019 informed the Kolkata North Commissionerate that GST System was designed in
accordance with CGST/SGST Act. The Act does not provide for revision of TRAN-2. Accordingly, the
said facility to revise TRAN-2 was not available on the GST Portal. Further, in Paragraph 14 and 15 of
the Writ Petition, the Petitioner had admitted that while submitting FORM GST TRAN-2 for the Month
of July, 2017 the petitioner company missed incorporating figure of sale of stock held as on June 30,
2017 in Table 5 of TRAN-2 Form. No technical glitch had been alleged by the Petitioner in this matter.
This fact had also been recorded in the order dated 7.2.2019.
5. EVP (Services) thereafter explained that, after analysis of system logs by the technical team of
GSTN and examination, total 224 TRAN-1 cases were being placed before ITGRC in the 5th Meeting
for consideration. Out of these 224 cases, 203 cases had been forwarded by Nodal Officers of the
Centre/State and 21 cases pertained to Writ Petitions filed by taxpayers in various High Courts. Further,
the detailed list of 203 cases received from Nodal Officers was at Annexure 1 of Agenda and list of 21
cases pertaining to Writ Petitions was at Annexure 2 of Agenda.
6. EVP, GSTN further explained that all above cases had been examined by the GSTN team and
were categorized broadly reason-wise and then further grouped into two major categories as Category
‘A’ and Category ‘B’. Category ‘A’ included cases in which the taxpayer could not apparently file
TRAN 1 because of technical glitches whereas Category ‘B’ included cases where detailed analysis at
GSTN revealed that no technical issues were there in filing TRAN 1 as per the system logs.
Agenda for 34th GSTCM
Page 83 of 164

7. EVP, GSTN thereafter elaborated the nature of technical issues experienced by the taxpayers
in filing TRAN-1 along with reasons, under category ‘A’, which consisted of following 02 sub-
categories out of the different sub-categories reported in earlier ITGRC with same serial numbers as
reported earlier and numbers pertaining to each sub-category were as per column 3 and 4 of Table 2
below: -
a. Sub Category A1: Cases where the taxpayer received the error “Processed with Error” -
The taxpayer could not claim transitional credit as the line items requiring declarations of earlier
existing law registration numbers were processed with error since the taxpayer had not added
them in his registration details.
b. Sub Category A4: Case of Migration User got New Registration post TRAN-1 end date -
The taxpayer was a migrated taxpayer and had taken registration on 29th September 2018 with
effective date of registration as 1st July 2017.
Table-2: Cases reported as having Technical Glitch
Sub
Catego
ry
Sub Category Description Cases received from Nodal
Officers
Writ Petition
Cases
1 2 3 4
A-1
Processed with Error 75 (S. No 01 to 75 of
Annexure 1)
05 (S. No 01
to 05 of
Annexure 2)
A-4 Migration user got Registration post
TRAN-1 end date
01 (S. No 76 of Annexure 1) NIL
Sub Total 76 05
8. Category ‘B’ had cases where no technical issues had been observed in TRAN 1 filing. EVP,
GSTN further elaborated the cases under the Category ‘B’, where no technical issues were found on the
basis of GST system logs, as explained below in 07 sub-categories and number of cases pertaining to
each sub-category had been mentioned in column 3 and 4 of Table 3 below: -
a. Sub-Category B-1: Cases in which as per GST system log, there was no evidences of error
or submission/filing of TRAN-1. As per GST system log, there were no evidences of error or
submission/filing of TRAN1.
b. Sub-Category B-2: Cases in which TRAN-1 filing attempted for first time or revision was
attempted but no error/no valid error reported. As per GST System Logs the taxpayer has
tried for saving/submitting for the first time or revision of TRAN-1 and there were no evidences
of system error in logs.
c. Sub-Category B-3: Cases in which TRAN-1 was successfully filed as per logs with no valid
error reported. The taxpayer had successfully filed TRAN-1 and no technical errors had been
found in the examined technical logs.
d. Sub-Category B-4: Incorrect declaration of stock by taxpayer in TRAN-1 therefore
problem in filing TRAN-2. Incorrect declaration was made by taxpayer in TRAN-1 of Stock
not evidencing payment of taxes and duty.
e. Sub-Category B-5: Cases in which TRAN-1 was filed once but credit was not received:
The taxpayer had filed TRAN-1 once successfully but no credit had been posted in ledger and
no errors had been observed in system logs.
f. Sub-Category B-6: Cases in which TRAN-1 was filed once and revised thereafter but
credit was not received. No error had been seen in system logs.
Agenda for 34th GSTCM
Page 84 of 164

g. Sub-Category B-7: Cases in which the taxpayer’s registration stands cancel/inactive in
current date. As per GST System Logs, the taxpayer had neither tried for Saving / Submitting
or Filing TRAN 1 and their registrations stands cancelled as on date.
The details of cases covered under these Sub-Categories is reflected in the Annexure 1 and
Annexure 2 of the instant Minutes with details as in Table 3 below.
Table-3: Cases Not having Technical Glitch
Sub
Category
Sub Category Description Cases received from
Nodal Officers
Writ Petition
Cases
1 2 3 4
B-1 As per GST system log, there are no
evidences of error or submission/filing
of TRAN-1.
78 (S. No 77 to 154
of Annexure 1)
03 (S.No 06 to 08
of Annexure 2)
B-2 TRAN-1 filing attempted for first time
or revision and No error /No valid
error reported.
08 (S. No 155 to 162
of Annexure 1)
04 (S.No 09 to 12
of Annexure 2)
B-3 Successfully Filed as Per Logs with No
Valid Error reported
19 (S. No 163 to 181
of Annexure 1)
06 (S.No 13 to 18
of Annexure 2)
B-4 Incorrect declaration of stock by
taxpayer in TRAN 1 therefore problem
in filing TRAN-2.
16 (S. No 182 to 197
of Annexure 1)
02 (S.No 19 to 20
of Annexure 2)
B-5 TRAN-1 filed once but credit not
received.
02 (S. No 198 to 199
of Annexure 1)
NIL
B-6 TRAN-1 Filed once and revised
thereafter but credit not received
03 (S. No 200 to 202 of
Annexure 1)
NIL
B-7 Taxpayer’s Registration stands
cancel/Inactive in current date
01 (S. No 203 of
Annexure 1)
01 (S.No 21 of
Annexure 2)
Sub Total 127 16
9. Considering the above submissions, Committee discussed the cases of technical glitch of
Category ‘A’ and after further elaboration and discussion, 80 cases pertaining to technical glitch
categories (Only A-1 Subcategory) as per Table 2 above were considered for allowing filing of TRAN-
1 in accordance with the Law Committee recommendations regarding consequential benefits related to
filing of TRAN-1 and TRAN-2. In Table 2, the case of Sub-Category A-4 was the case of migration
where user got new registration post TRAN-1 end date i.e. 27.12.2017. The taxpayer was a migrated
taxpayer and had taken registration on 29th September 2018 with effective date of registration as 1st July
2017. As the taxpayer was allowed to migrate subsequently in the extended period allowed by the GST
Council after completion of initial dates, in such scenario, committee decided not to allow filing of
TRAN-1 as the migration/enrolment was not hampered due to technical reasons. This case is distinct
from a case allowed in 1st ITGRC of a migrated taxpayer where migration did not happen due to
technical reasons. Initially, the cases of migration/enrolment were approved subject to following the
process as set out in the circular of 03.04.2018 of the ITGRC. However, later it was decided that
migration would be permitted for persons who did not face any technical issues and date was extended
for migration.
10. EVP (Services) GSTN informed that the Nodal officers of a number of States were forwarding
the cases to GSTN Nodal without any preliminary examination and cases where the tax payers were
Agenda for 34th GSTCM
Page 85 of 164

themselves admitting that due to ignorance or mistake on their part, they had committed errors were
being sent. Further, the email of GSTN Nodal had also been circulated by the tax authorities to the
taxpayers though it was meant only for communication with Nodal officers and this had led to the
mailbox getting flooded with all kinds of issues including policy matters even though alternative
mechanism for individual grievance redressal exists. It was therefore requested that preliminary
screening of the cases be done at a senior level by tax authorities in terms of the process of ITGRC as
set out in circular of 03.04.2018 before the same are sent to GSTN Nodal.
Decision:
11. After detailed discussion and considering the above facts, the ITGRC decided to allow filing of
TRAN-1 in total 80 cases of Category ‘A’ (Only A-1 Subcategory) as per Annexures indicated in
column No. 3 and 4 of Table-2 on account of technical/system issues as explained at para 7 above, in
accordance with the Law Committee recommendations regarding consequential benefits related to
filing of TRAN 1. The case of Sub-Category A-4 in Table 2 above was the case of migration where the
taxpayer got registration in the extended period and hence, the Committee decided not to allow filing
of TRAN-1 in that case as it was not due to any technical reason as explained in para 9 above. Further,
the ITGRC also decided not to allow remaining 143 cases of Category ‘B’ as per Annexures indicated
in column No. 3 and 4 of Table-3 in absence of any evidence of technical/system errors in these cases
as explained at para 8 above, as was decided in similar cases in past four ITGRC meetings.

Agenda for 34th GSTCM
Page 86 of 164

Annexure 1
Cases received from Nodal officers of State/ Central Government
S.NO. Category Detailed Description Count of
Taxpayer
A1 Processed with error. As per GST system logs the taxpayer has
attempted to submit fresh or revised TRAN1 but
could not file because of errors in the system.
75
A 4 Migration User - Got New
Registration post TRAN-1
end date

The taxpayer is a migrated taxpayer and has
taken registration on 29th September 2018 with
effective date of registration as 1st July 2017.
1
B1 As per GST system log,
there are no evidences of
error or submission/filing
of TRAN1.
As per GST System Logs there is no evidence
that the taxpayer has tried for Saving /
Submitting / Filing TRAN1 before due date.

78
B2 TRAN-1 Fresh/Revision
Attempted with No error/
No valid error reported
As per GST System Logs, the taxpayer has tried
for Saving / Submitting /Revision and there are
no evidences of system errors in the log.

8
B3 Successfully Filed as Per
Logs with No Valid Error
reported
The taxpayer has successfully filed TRAN1 and
no technical error has been found.
19
B4 Incorrect declaration of
stock by taxpayer in
TRAN 1 therefore
problem in filing TRAN-2.
There are no technical issues in
saving/submitting or filing of TRAN1. The
taxpayer is facing issues in filing TRAN-2 due
to incorrect declaration made by them in the
tables of TRAN 1.
16
B5 TRAN-1 filed once but
credit not received.
Cases where the taxpayer has filed TRAN1 once
but no credit has been posted. No technical issue
has been observed in the logs.
2
B6 TRAN1 Filed once and
revised thereafter but
credit not received
Cases where the taxpayer has filed TRAN1 and
revised it but no credit has been posted. No
technical issue has been observed in the logs.
3
B7 Invalid Provisional Id GSTIN has wrongly been reported by the
jurisdictional nodal officer.
1
Total
203
Agenda for 34th GSTCM
Page 87 of 164


Category A1: Cases where the taxpayer received the error 'Processed with error.' As per GST
system logs the taxpayer has attempted to submit fresh or revise TRAN1 but could not file because
of errors.
S.
No
.
GSTIN/
Provisional Id
Legal
Name
(Name
reported
by the
Nodal
Officer is
in
brackets)
State Constitutio
n of
business
Nodal Officer /
Jurisdiction
Name
Noda
l
office
rs’
Govt.
E-Mail ID
1.
22AHCPB9665R1
ZW
GURVIND
ERSINGH
TIRATHSI
NGH BAL
Chhattisg
arh
Proprietors
hip
Sumit Kumar
Agrawal,
Assistant
Commr, CGST
& Central
Excise Raipur
Cente
r
cgstrpr2@
gmail.com
2.
07AASFR8553K1
ZC
R D
METALS
Delhi Partnership Prashant Kumar
Prasad, Nodal
Officer-II, Trade
& Taxes
Department,
Govt. of NCT of
Delhi
State pk.prasad7
0@gov.in
3.
07AAFFC1581K1
ZE
C S
BUILDWE
LL
PRIVATE
LIMITED
Delhi Private
Limited
Company
Sidharth Goyal,
Assistant
Commr, CGST
Delhi-South
Cente
r
ccu-
cexdel@ni
c.in
4.
07AAEPJ1018P1Z
P
SAURAB
H JAIN /
M/s
AADINAT
H
INDUSTR
IES
Delhi Proprietors
hip
Ravindra Singh,
Assistant
Commr, CGST
Delhi West
Cente
r
ccu-
cexdel@ni
c.in
5.
24AACFP2077N1
Z1
PANCHR
ATNA
STEEL
ROLLING
MILL
Gujarat Partnership S. M. Saxena,
Joint Commr of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat
.gov.in
6.
24AADCS3580K1
Z7
SAHIBA
LIMITED
Gujarat Public
Limited
Company
S. M. Saxena,
Joint Commr
State jcegov-
ct@gujarat
.gov.in
7.
24AADCS3578D1
ZG
SUKHDE
V
EXPLOSI
Gujarat Private
Limited
Company
Ku. D. D.
Sodha, Deputy
Commr State
Tax, Surat
State dc17-sur2-
gstn@guja
rat.gov.in
Agenda for 34th GSTCM
Page 88 of 164

VES PVT
LTD
8.
24AAUPV7759F1
ZU
KUVERB
EN
HARJIBH
AI
VELANI
Gujarat Proprietors
hip
Shri S. K. Barot,
Deputy Commr,
State Tax,
Vadodara
State dc10-
ct@gujarat
.gov.in
9.
24AAICA6860F1Z
Q
ARHAM
SHARE
CONSULT
ANTS
PRIVATE
LIMITED
Gujarat Private
Limited
Company
Shri J.H.
DESAI, Deputy
Commr State
Tax
State dc15-sur1-
gstn@guja
rat.gov.in
10.
24AACCG9529M1
Z7
G K
CASTING
PRIVATE
LIMITED
Gujarat Private
Limited
Company
Smt S. V. Vora,
Deputy
Commissioner
of State Tax,
Range-18,
Valsad
State dc18-sur2-
gstn@guja
rat.gov.in
11.
24AAKCS2825A1
ZR
SUN-
ELECTRO
GRAVUR
ES
PRIVATE
LIMITED
Gujarat Private
Limited
Company
J. A. Khan,
Principal
Commr
Cente
r
commr-
cexamd3@
nic.in
12.
24AABCS5531J1Z
G
SHREE
VYANKA
TESWAR
ENGINEE
RING
PRIVATE
LIMITED
Gujarat Private
Limited
Company
J. A. Khan,
Principal
Commr
Cente
r
commr-
cexamd3@
nic.in
13
24AAACR7468N1
ZU
REGULUS
MARKETI
NG PVT
LTD
Gujarat Private
Limited
Company
Sunil Kumar
Singh, Commr,
CGST & C.Ex,
Gandhinagar
Cente
r
commr-
cexamd3@
nic.in
14
24AAACJ7034Q1
ZA
JNS
INSTRUM
ENTS
LTD.
Gujarat Public
Limited
Company
Sunil Kumar
Singh, Commr
Cente
r
commr-
cexamd3@
nic.in
15
24AAGCA6478F1
ZM
AHMEDA
BAD
JANMAR
G
LIMITED
Gujarat Public
Limited
Company
Sunil Kumar
Singh, Commr
Cente
r
commr-
cexamd3@
nic.in
16
24AADFU9173B1
Z9
UJAVAL
ALLOYS
Gujarat Partnership Sunil Kumar
Singh, Commr
Cente
r
commr-
cexamd3@
nic.in
17
06AANCS6375E1
Z1
M/S SIAC
SKH
INDIA
CABS
Haryana Private
Limited
Company
Mr. Dharmbir
Dahiya, Dy
Commr Excise
& Taxation,
State gsttihry@g
mail.com
Agenda for 34th GSTCM
Page 89 of 164

MANUFA
CTURING
PVT. LTD.
State
Government
18
06AAGCR3376R1
ZN
RENEW
SOLAR
ENERGY
PRIVATE
LIMITED)
Haryana Private
Limited
Company
Mahesh Yadav,
Supdt, CGST
Commissionerat
e, Gurugram
Cente
r
Mahesh.Ya
dav@icega
te.gov.in
19
02AAACH6517J1
ZU
HIMACH
AL
TEREPEN
E
PRODUC
TS
PRIVATE
LIMITED
Himachal
Pradesh
Private
Limited
Company
Sh. H. B. Negi,
Commr, CGST
Shimla
Cente
r
hb.negi64
@gov.in
20
02AACCB3897K1
ZJ
BIOGENE
TIC
DRUGS
PVT. LTD.
Himachal
Pradesh
Private
Limited
Company
Sh. H. B. Negi,
Commr
Cente
r
hb.negi64
@gov.in
21
02AACCS8785M1
ZT
SECURE
METERS
LIMITED
Himachal
Pradesh
Public
Limited
Company
Sh. H. B. Negi,
Commr, CGST
Cente
r
hb.negi64
@gov.in
22
20AACCT0051D2
Z9
THE
REPUBLI
C
PRIVATE
LIMITED
Jharkhan
d
Private
Limited
Company
Sheo Sahai
Singh, Joint
Commr State
Tax, Ranchi
State gst-
comtax@j
harkhandm
ail.gov.in
23
29AAECB2580K1
ZF
BHALKES
HWAR
SUGARS
LIMITED
Karnatak
a
Public
Limited
Company
Gosu Ramesh,
Asst Commr,
CGST Belagavi
Cente
r
commr-
cexblgm@
nic.in
24
29AABFT9788K1
Z6
TECHNO
SYSTEMS
Karnatak
a
Partnership Gosu Ramesh,
Asst Commr,
CGST
Cente
r
commr-
cexblgm@
nic.in
25
29AAACN9844Q1
ZI
MILLENN
IUM
CHEMI
PHARMA
MYSORE
PRIVATE
LIMITED
Karnatak
a
Private
Limited
Company
G. V. Krishna
Rao, Principal
Commr, CGST
Mysore,
Cente
r
techhqrs-
cexmys@g
ov.in
26
29AAACV5485H2
ZV
VIJAY
HALOCOI
LS PVT
LTD
Karnatak
a
Private
Limited
Company
G. V. Krishna
Rao, Principal
Commr
Cente
r
techhqrs-
cexmys@g
ov.in
27
29AAACV5486E1
Z1
VIJAY
PRECISIO
N DIES
PVT LTD
Karnatak
a
Private
Limited
Company
G. V. Krishna
Rao, Principal
Commr
Cente
r
techhqrs-
cexmys@g
ov.in
Agenda for 34th GSTCM
Page 90 of 164

28
29AAECA7856M1
ZZ
ALPH-
ELSEC
DEFENCE
&
AEROSPA
CE
SYSTEMS
PRIVATE
LIMITED
Karnatak
a
Private
Limited
Company
R. Sriram,
Commr, CGST
Bengaluru East
Cente
r
supdtpro2.
st2blr-
ka@gov.in
29
29AAFCM4455P1
ZR
MATTS
CORNER
INDIA
PRIVATE
LIMITED
Karnatak
a
Private
Limited
Company
K. S. Basavaraj,
Joint Commr
Commercial
Taxes,
Bengaluru,
State ctdgstit.gri
evance@k
a.gov.in
30
23ADDPB2968G1
ZW
SUBHAS
H
BUDHRAJ
A
Madhya
Pradesh
Proprietors
hip
Neeraj Choubey
Jt Commr
CGST Jabalpur
Cente
r
commr-
cexjblpr@
nic.in
31
27AAACZ0336M1
Z5
ZARHAK
STEELS
PVT.LTD.
Maharash
tra
Private
Limited
Company
Kalyaneshwari
Patil, Dy
Commr State
Tax, Mumbai,
State gstit.state
@mahagst.
gov.in
32
27AARFP5698L1Z
3
PURVESH
PRECICO
M
INDUSTR
IES
Maharash
tra
Partnership Kalyaneshwari
Patil, Dy
Commr
State gstit.state
@mahagst.
gov.in
33
27AABCP9376J1Z
U
Pioneer
Distilleries
Limited
Maharash
tra
Public
Limited
Company
Kalyaneshwari
Patil, Deputy
Commr
State gstit.state
@mahagst.
gov.in
34
27AARFP5010A1
ZK
PRATIK
POLYFOA
M &
MATTRE
SSES
Maharash
tra
Partnership Kalyaneshwari
Patil Deputy
Commissioner,
State gstit.state
@mahagst.
gov.in
35
27AAACH6788H1
Z6
HIMALA
YA
TERPENE
S
PRIVATE
LIMITED
Maharash
tra
Private
Limited
Company
Merrita Suni,
Supdt, CGST
Commissionerat
e, Mumbai East
Cente
r
mumbaieas
tgstnissues
@gmail.co
m
36
27AANFG6002D1
ZP
GLOBAL
REALTY
AND
AVIATIO
N LLP
Maharash
tra
Limited
Liability
Partnership
Merrita Suni,
Superintendent,
CGST Mumbai
East
Cente
r
mumbaieas
tgstnissues
@gmail.co
m
37
27AAACM4987H1
Z4
MAHIND
RA STEEL
SERVICE
CENTER
LTD
Maharash
tra
Public
Limited
Company
Shri Milind
Gawai, Commr,
Central Tax,
Pune- I
Cente
r
santosh.vat
sa@nic.in
Agenda for 34th GSTCM
Page 91 of 164

38
27AAACE0940Q1
ZG
ELMACH
PACKAG
ES [ I ]
PVT LTD
Maharash
tra
Private
Limited
Company
Merrita Suni,
Superintendent,
Mumbai East
Cente
r
mumbaieas
tgstnissues
@gmail.co
m
39
27AABCM2681H1
ZG
MITCON
CONSULT
ANCY &
ENGINEE
RING
SERVICE
S LTD
Maharash
tra
Public
Limited
Company
Vandana K Jain,
Commr, CGST
Pune II
Cente
r
santosh.vat
sa@nic.in
40
27BSOPK1129B1Z
Z
Shiv
Udyog
(RITESH
SUNIL
KATYAL)
Maharash
tra
Proprietors
hip
Smt. Kiran
Verma,
Commissioner,
CGST & CX.
Navi Mumbai,
Cente
r
archna1.na
yak@icega
te.gov.in
41
27AAACV1501G1
ZT
SEQUENT
SCIENTIF
IC
LIMITED
Maharash
tra
Public
Limited
Company
Sruti
Vijaykumar,
Asst Commr,
CGST Thane,
Cente
r
sruti.vijaya
kumar@go
v.in
42
21AADFO0034F1
Z3
ORISSA
EXPLOSI
VES
Odisha Partnership Vishnu Kumar,
Jt Commr,
CGST,
Bhubaneswar
Cente
r
vishnukum
ar.irs@nic.
in
43
03AAACB1943Q1
ZO
BRIGHT
POWER
PROJECT
S INDIA
PRIVATE
LIMITED
Punjab Private
Limited
Company
Sunil Singh
Katiyar,
Commr, CGST,
Jalandhar
Cente
r
eoffice@ni
c.in
44
03AAFFA1399B1
ZZ
A.V.
FORGING
S
Punjab Partnership Shivani Gupta,
State Tax
Officer, State
Government,
Mohali
State etoward7m
ohali@gm
ail.com
45
08AACCV0751A1
ZT
VEENU
DEVELPE
RS
PRIVATE
LIMITED
Rajasthan Private
Limited
Company
Anjani Sharma,
Joint
Commissioner
(IT) of State
Tax, Jaipur
State dc-
it@rajastha
n.gov.in
46
08AABCP4075C1
ZN
POLLUTI
ON
CONTRO
L
CONSULT
ANTS
INDIA
PRIVATE
LIMITED
Rajasthan Private
Limited
Company
Anjani Sharma,
Joint
Commissioner
(IT) of State
Tax, Jaipur
State dc-
it@rajastha
n.gov.in
47
08AACCA5283A1
Z1
ASIA
PACK
LIMITED
Rajasthan Public
Limited
Company
Sh. Shakti Singh
Ratore, Asst
Commr, State
State dc-
it@rajastha
n.gov.in
Agenda for 34th GSTCM
Page 92 of 164

Government,
Rajsamand,
48
33AADCP7827J2Z
6
PARRY
INFRAST
RUCTUR
E
COMPAN
Y
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner
of State Tax,
Tamil Nadu
State jccs@ctd.t
n.gov.in
49
33AAMCS8435J1
ZX
SREENIV
ASA
BALAJI
PAPERS
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint Commr
State Tax,
State jccs@ctd.t
n.gov.in
50
33AADCB1921F1
ZB
SINTEX-
BAPL
LIMITED
Tamil
Nadu
Public
Limited
Company
S. Ramasamy,
Joint Commr
State Tax,
State jccs@ctd.t
n.gov.in
51
33AACCS7101B1
Z3
VEDANT
A
LIMITED
Tamil
Nadu
Public
Limited
Company
S. Ramasamy,
Joint Commr
State Tax,
State jccs@ctd.t
n.gov.in
52
33AABCM9798H1
ZZ
FUSO
GLASS
INDIA
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint Commr of
State Tax,
State jccs@ctd.t
n.gov.in
53
33AABCT9860D1
ZD
NEEL
AUTO
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
Shri S. Kannan,
Commr, CGST
Chennai North
Cente
r
comp.chen
nainorth@
gov.in
54
33AADCS0159C1
ZW
SABU
TRADE
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
Shri S. Kannan,
Commissioner,
CGST
Cente
r
comp.chen
nainorth@
gov.in
55
33AAACS8777P1
ZK
SIVARAM
AKRISHN
A
FORGING
S PVT
LTD
Tamil
Nadu
Private
Limited
Company
R. Savithri,
Assistant
Commissioner
CGST Chennai
Outer
Cente
r
Ramasamy
.Savithri@i
cegate.gov.
in
56
33AACCI5295A1Z
W
INDO
TEXNOL
OGY
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
Shri G.
Sreenivasa Rao,
Commr, CGST
Coimbatore
Cente
r
centralexci
sepolicy@
gmail.com
57
33AAECS3411L1Z
J
SALZER
ELECTRO
NICS LTD
Tamil
Nadu
Public
Limited
Company
Shri. G.
Sreenivasa Rao,
Commissioner,
CGST,
Coimbatore
Cente
r
centralexci
sepolicy@
gmail.com
Agenda for 34th GSTCM
Page 93 of 164

58
36BCKPM2318C1
ZW
ASIFUDD
IN MOHD
Telangan
a
Proprietors
hip
Radha Sindhiya
Asst Commr,
GST,
Hyderabad
State ac_gstn@t
gct.gov.in
59
09AAVFM7105P1
ZE
M M
AGRO
TECH
AND
DEVELOP
ERS
Uttar
Pradesh
Partnership Sayan Deb
Barma, Asst
Commr, CGST
Varanasi
Cente
r
cexstvns@
yahoo.co.i
n
60
09AQGPS6748F3Z
9
SUNIL
KUMAR
SHARMA
Uttar
Pradesh
Prop. ship Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
Quarter,
Lucknow
State ctithqlu-
up@nic.in
61
09AAACK5948C1
ZJ
KISAAN
STEELS
PRIVATE
LIMITED
Uttar
Pradesh
Private
Limited
Company
Joint Commr
(I.T.),
Commercial
Taxes
State ctithqlu-
up@nic.in
62
09AAACI3492H1Z
G
INTERNA
TIONAL
TOBACC
O CO.LTD
Uttar
Pradesh
Public
Limited
Company
Joint
Commissioner
(I.T.)
Commercial
Taxes
State ctithqlu-
up@nic.in
63
09AADFK0421E1
ZW
KAUSHA
L
INDUSTR
IES
Uttar
Pradesh
Partnership Vivek Kumar
Jain, Joint
Commr, CGST
Lucknow
Cente
r
ccu-
cexlko@ni
c.in
64
09AACCP2929G1
ZD
POOJA
GLASS
WORKS
PVT LTD
Uttar
Pradesh
Private
Limited
Company
Vivek Kumar
Jain, Joint
Commr, CGST
Lucknow
Cente
r
ccu-
cexlko@ni
c.in
65
05AABCM5674J1
ZA




M/S
McNROE
Consumer
Products
Pvt. Ltd
Uttarakha
nd
Private
Limited
Company
Anurag
Mishra,Nodal
Officer, IT
Glitches, State
Taxes,
State anuragmis
hra75@gm
ail.com
66
05AARFP1938R1Z
E
PMS
SUNPU
LIGHTIN
G CO LLP
Uttarakha
nd
Limited
Liability
Partnership
Anurag Mishra,
Nodal Officer,
IT Glitches,
State Taxes,
State anuragmis
hra75@gm
ail.com
67
19AAGCA0909B1
Z5
A B
POLYPAC
KS
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Atanu
Majumdar Addl
Commr
State majumder.
ctax@wbc
omtax.gov.
in
Agenda for 34th GSTCM
Page 94 of 164

68
19AADCS5359J1Z
V
SHREE
DARSHA
N
PACKAG
ERS P VT
LTD
West
Bengal
Private
Limited
Company
Atanu
Majumdar, Addl
Commr
State majumder.
ctax@wbc
omtax.gov.
in
69
19AABCI9428C1Z
K
BHUVEE
STENOV
ATE
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Atanu
Majumdar Addl
Commr
State majumder.
ctax@wbc
omtax.gov.
in
70
19AABCR2517D1
ZP
RABIRUN
VINIMAY
PVT LTD
West
Bengal
Private
Limited
Company
Tarun
Majumder, Asst
Commr, Central
GST Kolkata,
Centr
e
kolkatanort
h.gst@gov.
in
71
19AACCI5343K1Z
C
INTEGER
ATED
ENGINEE
RING
SOLUTIO
N
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Tarun
Majumder,
Asst
Commissioner,
Central GST
Cente
r
kolkatanort
h.gst@gov.
in
72
19AAEFK2197G1
Z5
KWALIT
Y STEEL
PROCESS
ORS
West
Bengal
Partnership Tarun
Majumder, Asst
Commr, Central
GST
Cente
r
kolkatanort
h.gst@gov.
in
73
19AANFS0164Q1
ZG
SREE
BISHAND
AS IRON
WORKS
West
Bengal
Partnership Tarun
Majumder, Asst
Commr, Central
GST
Cente
r
kolkatanort
h.gst@gov.
in
74
19AABCE0666L1
ZF
EVEREST
LAMINAT
ORS
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Tarun
Majumder, Asst
Commr, Central
GST
Cente
r
kolkatanort
h.gst@gov.
in
75
19AABCC0703C1
ZE
DIC
INDIA
LIMITED
West
Bengal
Public
Limited
Company
Shri Rajeev
Gupta,
Commissioner,
Central
Government,
Kolkata, West
Bengal
Cente
r

kolsouth.gs
t@gov.in




Agenda for 34th GSTCM
Page 95 of 164


Category A 4: Cases where the taxpayer received the error Migration User - Got New
Registration post TRAN-1 end date’.
S.
No.
GSTIN/
Provisional Id
Legal Name
(Name
reported by
the Nodal
Officer is in
brackets)
State Constit
ution of
busines
s
Nodal Officer /
Jurisdiction
Name
Nodal
officer
s’
Govt.
E-Mail ID
76 24AAFCM5077R1
ZT
HUBTOWN
BUS
TERMINAL
(ADAJAN)
PRIVATE
LIMITED
Gujara
t
Private
Limited
Compa
ny
S. M. Saxena,
Joint
Commissioner of
State Tax
State jcegov-
ct@gujarat.gov
.in

Category B1: Cases in which as per GST system log, there are no evidences of error or
submission/filing of TRAN1. As per GST system log, there are no evidences of error or
submission/filing of TRAN1
S.
No.
GSTIN/
Provisional Id
Legal Name
(Name
reported by
the Nodal
Officer is in
brackets)
State Constitut
ion of
business
Nodal
Officer /
Jurisdiction
Name
Nodal
officers’
Govt.
E-Mail ID
77 18ABDFA9266G1
Z8
ABHILASH
MOTOCOR
P LLP
Assam Partnershi
p
Subrata
Gogoi,
Suptd of
Taxes,
Principal
nodal
officer, State
govt,
State sugogoi@g
mail.com
78 24ABIPP7597A1Z
G
AMRUTLA
L
ISHWERLA
L PATEL
Gujarat Prop. ship Smt. Stela
Christian,
Dy Commr
of State Tax,
Gandhinagar
State dc7-gnr-
gstn@guja
rat.gov.in
79 24AAACC6346E1
Z1
CAROL
ZIRCOLITE
PRIVATE
LIMITED(P
roprietorship
)
Gujarat Private
Limited
Company
Smt. Stela
Christian,
Dy Commr
of State Tax,
Gandhinagar
State dc7-gnr-
gstn@guja
rat.gov.in
80 24AALCA5165G1
ZP
MEDIVAC
SURGICAL
Gujarat Private
Limited
Company
Bhupendra
M. Shrimali,
Dy Commr
State dc25-rjt2-
gstn@guja
rat.gov.in
Agenda for 34th GSTCM
Page 96 of 164

PRIVATE
LIMITED
of State Tax,
Gandhidham
81 24AAECA9439L1
ZC
A S R
MULTIME
TALS
PRIVATE
LIMITED
Gujarat Private
Limited
Company
Bhupendra
M. Shrimali,
Deputy
Commission
er
State dc25-rjt2-
gstn@guja
rat.gov.in
82 24AJFPS4598B1Z
2
MANISHB
HAI
BABULAL
SHAH
Gujarat Prop. ship S. M.
Saxena,
Joint
Commission
er of State
Tax,
Ahmedabad
State jcegov-
ct@gujarat
.gov.in
83 24AANFP1676L1
ZR
PLASMA
INDUCTIO
N
Gujarat Partnershi
p
S. M.
Saxena,
Joint
Commission
er
State jcegov-
ct@gujarat
.gov.in
84 24AVWPP8395A
1ZZ
YAGNESH
KUMAR
RAMANLA
L
PANCHAL
Gujarat Prop. ship S. M.
Saxena,
Joint
Commission
er
State jcegov-
ct@gujarat
.gov.in
85 32ACCPG7719G1
ZW
NANDILAT
H G. MART
(GOPU
NANDILAT
H
GOPALAK
RISHNAN)
Kerala Prop. ship Biju
Thomas,
Deputy
Commr,
CGST
Kochi,
Kerala
Center bijuthomas
vk@gmail.
com
86 27AAACL3725E1
ZT
LASER
TELESYST
EMS
PRIVATE
LIMITED
Maharashtr
a
Private
Limited
Company
Merrita
Suni, Suptd,
CGST
Mumbai
East
Center mumbaieas
tgstnissues
@gmail.co
m
87 33AADCC2912P1
ZO
CET
POWER
SOLUTION
S INDIA
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
R. Savithri,
Asst
Commr,
CGST &
Central
Excise,
Chennai
Center Ramasamy
.Savithri@
icegate.gov
.in
88 33AAACH5156K
1ZM
HOGANAS
INDIA
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S.
Ramasamy,
Joint
Commission
er of State
Tax,
State jccs@ctd.t
n.gov.in
89 33AAHCA4026C
1ZC
ACME
COMMODI
TIES
Tamil
Nadu
Private
Limited
Company
S.
Ramasamy,
Joint
State jccs@ctd.t
n.gov.in
Agenda for 34th GSTCM
Page 97 of 164

PRIVATE
LIMITED
Commission
er
90 09AABCB2658K1
ZH
BASANT
ISPAT
UDYOG
PVT LTD
Uttar
Pradesh
Private
Limited
Company
Vivek
Kumar Jain,
Joint
Commr,
CGST &
Central
Lucknow
Center ccu-
cexlko@ni
c.in
91 05AAMFG0380K
1ZC
GANPATI
INDUSTRI
ES
Uttarakhan
d
Partnershi
p
Anurag
Mishra,
Deputy
Commission
er of State
Taxes,
State anuragmis
hra75@gm
ail.com
92 05CZYPS4199B2
ZN
M/S SHIV
SHAKTI
CONSTRU
TION
COMPANY
(ANIL
SHARMA)
Uttarakhan
d
Prop. ship Anurag
Mishra,
Nodal
Officer, IT
Glitches
State anuragmis
hra75@gm
ail.com
93 05ABTPG4714B1
ZZ
VIKASH
KUMAR
GARG
Uttarakhan
d
Prop. ship Anurag
Mishra,
Nodal
Officer, IT
Glitches
State anuragmis
hra75@gm
ail.com
94 05AHXPB7039C1
ZE
SANDEEP
BANSAL
Uttarakhan
d
Prop. ship Anurag
Mishra,
Nodal
Officer, IT
Glitches
State anuragmis
hra75@gm
ail.com
95 05AJPPS5940P2Z
A
PRAMOD
KUMAR
SHARMA
Uttarakhan
d
Prop. ship Anurag
Mishra,
Nodal
Officer, IT
Glitches,
State anuragmis
hra75@gm
ail.com
96 19AAJCS6111J2Z
4
SECURITY
PRINTING
AND
MINTING
CORPORA
TION OF
INDIA
LIMITED
West
Bengal
Public
Limited
Company
Atanu
Majumdar
Additional
Commission
er
Commercial
Taxes West
Bengal
State majumder.
ctax@wbc
omtax.gov.
in
97
29AAGPN1579F1
ZG
NAMADEV
ADINARA
YANASET
TY
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er of
Commercial
State basavaraj.s
agar@ka.g
ov.in
Agenda for 34th GSTCM
Page 98 of 164

Taxes,
Bengaluru
98
29ABYPR5269B1
ZX
BEENA
JAYARAM
RAI
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
99
29AAJCS4808G1
Z3
SURYA
ELEVATO
RS
PRIVATE
LIMITED
Karnataka Private
Limited
Company
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
100
29AAKCA0576C
1ZR
ASTRAPIA
UPVC
TECH
PRIVATE
LIMITED
Karnataka Private
Limited
Company
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
101
29AAGHP9462B1
ZX
PUSHPAR
AJ
Karnataka Hindu
Undivide
d Family
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
102
29AHYPK0714G1
Z2
MANISH
KUMAR
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
103
29AZZPK8950F1
ZG
KONKI
BALA
KRISHNA
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
104
29AADHA1625A
1Z0
ARIVNDB
HAI
DHAYABH
AI PATEL
Karnataka Hindu
Undivide
d Family
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
105
29AAFPY4132J1
ZA
MAKKINI
YOGAMUR
THY
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
106
29ABDPJ1666M1
ZA
SHANTILA
L
HANJARIM
AL JAIN
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
107
29ACVPN0388B1
Z8
KOTIPI
NAGIRED
DY
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
Agenda for 34th GSTCM
Page 99 of 164

108
29AASPJ8325R1
ZL
DORAISW
AMY
ANANDA
JOTHI
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
109
29AJJPP7413N1Z
I
VINODKU
MAR
PRABHUD
AS PATEL
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
110
29AKOPR5664F1
ZH
SARPABH
USHAN
RAVINDR
ANAG
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
111
29ABEFA5626K1
Z7 ARCHONS
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
112
29AADFI7210H1
ZH
INNOVATI
VE
LIGHTING
SOLUTION
S
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
113
29AAGPE0477K1
ZJ
SHINOD
KUMAR
EPPARAM
BATH
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
114
29AADCS6226J1
Z2
SANPAR
MICROFIL
TERS
PRIVATE
LIMITED
Karnataka Private
Limited
Company
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
115
29ABTPG6547Q1
ZJ
MOTHAKA
PALLI
CHIKKAN
ARASEGO
WDA
KRISHNE
GOWDA
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
116
29ABCFM6060F1
ZA
MCKB
CONSTRU
CTIONS
LLP
Karnataka Limited
Liability
Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
117
29ARHPS2166H1
ZE
SAMSATH
ALI
SHOWKAT
H
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
Agenda for 34th GSTCM
Page 100 of 164

118
29ALKPG1397D1
Z0
Rajappa
Ganesh
Kumar
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
119
29ADDPK6185E1
ZE
Golden
jewellers

HARISH
KUMAR
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
120
29ABDPJ1483A1
Z0
DEEPCHA
ND JAIN
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
121
29AAPCS0607K1
ZZ
STRUCTC
ON
ENGINEER
ING AND
CONSTRU
CTION
PRIVATE
LIMITED
Karnataka Private
Limited
Company
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
122
29AASFP1744L1
ZJ
PADMASH
REE
ENTERPRI
SES
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
123
29AACFM9909L1
ZN
MANGALO
RE
CASHEW
INDUSTRI
ES
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
124
29AGRPK3911H1
Z4
KUMAR
AGRO
PRODUCT
S
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
125
29ADCPK7784J1
ZX
NARENDR
A KUMAR
DHOKA
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
126
29AAHFS2531H1
Z5
SUTARIA
AUTOMOB
ILES
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
127
29AGUPK0309C1
ZH
ARIHANT
IMPEX
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
State basavaraj.s
agar@ka.g
ov.in
Agenda for 34th GSTCM
Page 101 of 164

Commission
er
128
29AACFW0790M
1ZM
WESTERN
TRADING
CO
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
129
29AGEPB0517F1
ZY
SURESH
KUMAR
BOKADIA
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
130
29AAALS4268A2
ZY
SAMRITU
ELECTRIC
AND
REHVA
LLP
Karnataka Limited
Liability
Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
131
29AACFH9781K1
ZO
HI-TECH
ELECTRIC
&
REFRIGER
ATION CO
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
132
29ADTPK0958M
1ZO
VINOD
KUMAR
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
133
29AHUPP7424Q1
Z3
SATHYAN
ARAYANA
PRADEEP
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
134
29AAHHM1911K
1Z2
MAYASAN
DRA
SATYANA
RAYANA
RAMASW
AMY
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
135
29AALFA6689C1
Z2
ANNAPUR
NA AGRO
AGENCIES
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
136
29AAQFA6935N1
ZL
AMOGHA
ENTERPRI
SES.
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
137
29AAKFB7903K1
Z2
M/S
BELLARY
MEDICAL
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
State basavaraj.s
agar@ka.g
ov.in
Agenda for 34th GSTCM
Page 102 of 164

&
GENRALS
Commission
er
138
29AEJPR6966F1Z
S
PERUMAL
RAGAVAN
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
139
29APWPP3430N1
Z0
YERANNA
NAVARA
PAVANKU
MAR
REDDY
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
140
29AAOFM7238A
1Z4
M/S MUCH
MORE,
PARVATHI
NAGAR,
BELLARY
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
141
29ACPPR3966H1
ZS
RAGHU
RAMA
REDDY
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
142
29AABFV5134D1
ZB
VARADA
AGRO
SERVICES
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
143
29AAXFS0105P1
ZI
SRI
YERRISW
AMY
SCIENTIFI
C
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
144
29ANVPM4473D
1ZG MADHU
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
145
29AECPR6132G1
ZF
YALAMAN
CHILI
ESWARA
RAO
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
146
29AAMFA4981G
1Z2
APEX
SERVICES
&
TRADING
COMPANY
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
147
29AAFFL5950K1
ZU
LIMRA
ENTERPRI
SES
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
Agenda for 34th GSTCM
Page 103 of 164

148
29AKDPN9303L1
ZR
KURUBAR
NAGAPPA
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
149
29AABFV1001H1
ZL
VATTAM
IRON
MART.
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
150
29AAXPR9435P1
Z7
CHENHAR
EDDY
SREENIVA
S REDDY
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
151
29AGWPR0817N
1ZG
YELLAMU
RTHY RAO
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
152
29ABGFS7313F1
Z2
SHREE
MULLANG
I
DODDABA
SAPPA
GAS
COMPANY
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
153
29AAHFK6583B1
Z5
KALVA
AGENCIES
Karnataka Partnershi
p
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in
154
29BAEPA3174N1
ZI
KALVA
AYURVED
ICS
Karnataka Proprietor
ship
K. S.
Basavaraj,
Joint
Commission
er
State basavaraj.s
agar@ka.g
ov.in












Agenda for 34th GSTCM
Page 104 of 164

Category B2: Cases in which TRAN 1 filing attempted for first time or revision was attempted
but no error/no valid error reported. As per GST System Logs the taxpayer has tried for
saving/submitting for the first time or revision of TRAN 1 and there are no evidences of system
error in logs.
S.
No.
GSTIN/
Provisional Id
Legal Name
(Name
reported by
the Nodal
Officer is in
brackets)
State Constitu
tion of
business
Nodal Officer
/ Jurisdiction
Name
Nodal
officer
s’
Govt.
E-Mail ID
155 24ADIFS1600D1
ZO
SHREEMA
N
Gujarat Partners
hip
S. M. Saxena,
Joint Commr
of State Tax,
Ahmedabad
State jcegov-
ct@gujarat
.gov.in
156 20AAOFR0303B
1Z3
REPUBLIC
DISTRIBUT
ORS
Jharkhand Partners
hip
Sheo Sahai
Singh, Joint
Commr Of
State Tax,
Ranchi
State gst-
comtax@j
harkhand
mail.gov.i
n
157 07AAAPA4368D
1Z8
SURINDER
ARORA
Delhi Propriet
orship
Sidharth
Goyal, Asst
Commr, CGST
Delhi-South
Center ccu-
cexdel@ni
c.in
158 33AAACU5272F
1ZJ
UMS
INFOTECH
PVT LTD
Tamil
Nadu
Private
Limited
Compan
y
S. Ramasamy,
Joint Commr
of State Tax
State jccs@ctd.t
n.gov.in
159 05AADCM6630J
1ZI
M/S
Mountain
Valley
Springs India
Pvt Ltd
Uttarakhan
d
Private
Limited
Compan
y
Anurag
Mishra,Nodal
Officer, IT
Glitches, State
Taxes,
State anuragmis
hra75@gm
ail.com
160 05ABVPI6235K
1Z8
M/s Meer
Sons Traders
(INTAJAR)
Uttarakhan
d
Propriet
orship
Anurag
Mishra,Nodal
Officer, IT
Glitches,
State anuragmis
hra75@gm
ail.com
161 19AABFU8714E
1Z3
UNEKAR
POLYMER
AGENCY
West
Bengal
Partners
hip
Atanu
Majumdar
Addl Commr
Commercial
Taxes
State majumder.
ctax@wbc
omtax.gov
.in
162 19AACCM0107
F1ZZ
MEHTA
MEDICARE
PRIVATE
LTD
West
Bengal
Private
Limited
Compan
y
Shri Rajeev
Gupta,
Commr, CGST
Kolkata South
Center kolsouth.g
st@gov.in

Agenda for 34th GSTCM
Page 105 of 164

Category B3: Cases in which TRAN 1 is successfully Filed as Per Logs with no valid error
reported. The taxpayer has successfully filed TRAN 1 and no technical errors have been found in
the examined technical logs
S.No
.
GSTIN/
Provisional Id
Legal
Name
(Name
reported
by the
Nodal
Officer is
in
brackets)
State Constitutio
n of
business
Nodal
Officer /
Jurisdiction
Name
Nodal
officer
s’
Govt.
E-Mail
ID
163
21AADCA4204
E1ZL
ANJ
ENTER
PRISES
PVT LTD
Odisha Private
Limited
Company
Vishnu
Kumar,
Joint
Commr,
CGST
Bhubaneswa
r
Center vishnuku
mar.irs@
nic.in
164
21AAECG1896
K1ZH
GHAR
SANSAR
RETAILS
PRIVATE
LIMITED
Odisha Private
Limited
Company
Vishnu
Kumar,
Joint
Commr,
CGST
Center vishnuku
mar.irs@
nic.in
165
33AAFCM2148
H1ZP
MYUNGH
WA
AUTOMO
TIVE
INDIA
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
R. Savithri,
Asst
Commr,
CGST
Chennai
Center Ramasam
y.Savithri
@icegate.
gov.in
166
18AAKFD9895
N1ZA
DIGI-CO. Assam Partnership Subrata
Gogoi, Supt
of Taxes,
Principal
nodal
officer, State
govt, Assam
State sugogoi
@gmail.c
om
167
29AAECA2930J
1ZO
AT& S
INDIA
PVT. LTD
Karnataka Private
Limited
Company
G. V.
Krishna
Rao,
Principal
Commr,
CGST
Mysore
Center techhqrs-
cexmys@
gov.in
168
24AAWPP5479J
1ZS
SHAHEZ
AD
YASINBH
AI
PANCHI
Gujarat Prop. Ship Kamleshku
mar L.
Hadula,
Deputy
Commr
State dc5-ahd2-
gstn@guj
arat.gov.i
n
Agenda for 34th GSTCM
Page 106 of 164

State Tax,
Ahmedabad
169
24AADCV1145
K1ZF
VODAFO
NE
BUSINES
S
SERVICE
S
LIMITED
Gujarat Public
Limited
Company
S. M.
Saxena,
Joint
Commr of
State Tax,
Ahmedabad
State jcegov-
ct@gujar
at.gov.in
170
24AAACS4457
Q2ZV
VODAFO
NE
MOBILE
SERVICE
S
LIMITED
Gujarat Public
Limited
Company
S. M.
Saxena,
Joint
Commission
er
State jcegov-
ct@gujar
at.gov.in
171
19AABCR8203
N1Z1
RASHMI
ISPAT
LIMITED)
West
Bengal
Public
Limited
Company
Atanu
Majumdar
Addl
Commr
State majumder
.ctax@wb
comtax.g
ov.in
172
05ADCFS5896B
1Z0
SUBHAS
H MALIK
(SHIV
GANGA
STONE
CRUSHER
)
Uttarakhan
d
Partnership Anurag
Mishra,
Nodal
Officer, IT
Glitches
State anuragmi
shra75@
gmail.co
m
173
36AADCM2691
M1Z2
METROC
HEM API
PRIVATE
LIMITED
Telangana Private
Limited
Company
Shri. Raghu
Kiran B,
Joint
Commr,
CGST
Medchal,
Hyderabad
Center cgst.mdcl
commtec
omp@go
v.in
174
06AAICS9068D
1Z4
SHIVAM
INSTRUM
ENTS &
CONTRO
LS
PRIVATE
LIMITED
Haryana Private
Limited
Company
Mahesh
Yadav,
Suptd,
CGST
Gurugram
Center Mahesh.
Yadav@i
cegate.go
v.in
175
32AACCN9915
A1ZU
NAIK
MEDITEC
HS &
DEVICES
PRIVATE
LIMITED
Kerala Private
Limited
Company
Biju
Thomas,
Deputy
Commr,
CGST
Kochi,
Center bijuthoma
svk@gma
il.com
176
32AACFN0095J
1ZG
NAIK
DISTRIBU
TORS
Kerala Partnership Biju
Thomas, Dy
Commr,
CGST
Center bijuthoma
svk@gma
il.com
Agenda for 34th GSTCM
Page 107 of 164

177
24AHPPS7955L
1ZD
PRABHU
BHAI
GORDHA
NDAS
MAHESH
WARI
Gujarat Proprietorsh
ip
MK
Bhandari,
Deputy
Commission
er of State
Tax
State dcegov-
ct@gujar
at.gov.in
178
24AAACG6975
B1ZS
Gujrat
Pipavav
Port
Limited
Gujarat Public
Limited
Company
SM Saxena,
Joint
Commr
State Govt,
State jcegov-
ct@gujar
at.gov.in
179
27AAHCM0293
K1Z7
M K S D
INDUSTR
IES
PRIVATE
LIMITED
Maharashtr
a
Private
Limited
Company
Manpreet
Arora, Addl
Commr,
CGST,
Mumbai
Central,
Center compcex
m1@gma
il.com
180
27AKHPB4332P
1Z0
Komal
Industries
(AADESH
KUMAR
KANTILA
L BAGDE)
Maharashtr
a
Proprietorsh
ip
Kalyaneshw
ari Patil,
Deputy
Commission
er, State
Tax,
State gstit.state
@mahags
t.gov.in
181
03AABCH4072
M1ZN
HIGHWA
Y
INDUSTR
IES
LIMITED
Punjab Public
Limited
Company
Ashutosh
Barnwal,
Commission
er, CGST
Commission
erate,
Ludhiana,
Punjab
Centre cexldh@
nic.in



Category B4: Cases where the taxpayer has made Incorrect declaration of stock in TRAN 1
therefore problem in filing TRAN-2. Incorrect declaration was made by taxpayer in TRAN 1 of
Stock.
S.No
.
GSTIN/
Provisional Id
Legal
Name
State Constitutio
n of
business
Nodal Officer /
Jurisdiction
Name
Nodal
officer
s’
Govt.
E-Mail
ID
182 24AACFK0122F
1Z5
KOKILA
TRADIN
G
COMPA
NY
Gujarat Partnership S. M. Saxena,
Joint Commr of
State Tax,
Ahmedabad
State jcegov-
ct@gujar
at.gov.in
183 24AACFM4839
R1ZQ
MANUB
HAI
KESHA
VLAL
AND CO
Gujarat Partnership S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
Agenda for 34th GSTCM
Page 108 of 164

184 24AAWPD3244
P1Z9
RAKES
HKUMA
R
JAYEN
DRABH
AI
DOSHI
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
185 24AABFV3975
G1Z2
VENUS
STEEL
CORPO
RATION
Gujarat Partnership S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
186 24AACHD6647J
1Z9
DOSHI
RAKES
H
JAYEN
DRABH
AI
Gujarat H.U. F S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
187 24ABXPP2862K
1ZY
RAJEND
RA
GOKAL
DAS
PATEL
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
188 24ABFFS3814E
1ZH
SHIVA
TRANS
MISSIO
N
AGENC
Y
Gujarat Partnership S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
189 24ADPPG3492C
1ZO
SUMITR
A
ASHOK
KUMAR
GUPTA
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
190 24AAAFU4428
Q1ZT
UMIYA
AUTOM
OBILES
Gujarat Partnership S. M. Saxena,
Joint
Commissioner
State jcegov-
ct@gujar
at.gov.in
191 07AAACV0110
H1ZY
Vibgyor
Internati
onal pvt
ltd
New
Delhi
Private
Limited
Company
Krishna A.
Mishra,
Commissioner,
Central Taxes,
Delhi West
Center commr.gs
tdelwest
@gov.in
192 03AAIFP2026K
1ZG
Nobility
Enterpris
es
Punjab Partnership Pawan Garg, Dy
Commr of State
Tax, Ludhiana
State aetcgstpb
@gmail.c
om
193 33AEEPK6219H
1ZP
GEETH
A
KANNA
N
Tamil
Nadu
Proprietorsh
ip
S. Ramasamy,
Joint
Commissioner
State jccs@ctd.
tn.gov.in
194 24AAMPT0097
Q1ZW
SUNIL
MANIL
AL
Gujarat Proprietorsh
ip
S M Saxena,
Joint
Commissioner,
State jcegov-
ct@gujar
at.gov.in
Agenda for 34th GSTCM
Page 109 of 164

THACK
ER
State Tax,
Gujarat
195 27AABCO8237
D1ZI
ONEST
OP
RETAIL
PRIVAT
E
LIMITE
D
Mahara
shtra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner,
State Tax,
State gstit.state
@mahags
t.gov.in
196 03AAACP4072
C1Z1
PROCTE
R &
GAMBL
E HOME
PRODU
CTS
PRIVAT
E
LIMITE
D
Punjab Private
Limited
Company
Ashutosh
Barnwal,
Commissioner,
CGST
Commissionerat
e, Ludhiana,
Punjab
Center cexldh@
nic.in
197 03AAACI3924J
1ZU
GILLET
TE
INDIA
LIMITE
D
Punjab Public
Limited
Company
Ashutosh
Barnwal,
Commissioner,
CGST
Commissionerat
e, Ludhiana,
Punjab
Center cexldh@
nic.in


Category B5: Cases in which TRAN-1 is filed once but credit not received: The taxpayer has filed
Tran-1 once successfully but no credit has been posted in ledger and no errors has been observed
in system logs.
S.No
.
GSTIN/
Provisional Id
Legal
Name
(Name
reported
by the
Nodal
Officer is
in
brackets)
State Constitu
tion of
business
Nodal Officer /
Jurisdiction
Name
Nodal
officer
s’
Govt.
E-Mail ID
198 24BBRPP777
4F1Z1
SHAHNA
WAZ
YASIN
PENCHI
Gujarat Proprieto
rship
S. M. Saxena,
Joint
Commissioner
of State Tax,
State jcegov-
ct@gujarat.go
v.in
199 19AAACF387
0A1ZY
FORTUN
A IMPEX
PVT LTD
West
Bengal
Private
Limited
Company
Shri Rajeev
Gupta,
Commissioner,
CGST Kolkata
South
Center kolsouth.gst
@gov.in
Agenda for 34th GSTCM
Page 110 of 164

Category B6: Cases in which TRAN1 is filed once and revised thereafter but credit not received.
No error has been seen in system logs.
S.No
.
GSTIN/
Provisional Id
Legal
Name
State Constitution
of business
Nodal
Officer /
Jurisdiction
Name
Nodal
officers
’ Govt.
E-Mail ID
200 24AKTPS8891A
1ZK
SANJAY
JAYANTI
LAL
SHAH
Gujarat Proprietorshi
p
S. M. Saxena,
Joint Commr
of State Tax,
State jcegov-
ct@gujarat
.gov.in
201 24AADFU7807J
1ZZ
UMA
SALES
Gujarat Partnership S. M. Saxena,
Joint Commr
of State Tax,
State jcegov-
ct@gujarat
.gov.in
202 33AACCN2964
R2ZX
NEW AGE
SOFTWA
RE AND
SOLUTIO
NS
(INDIA)
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
R Savithri,
Assistant
Commr,
CGST
Chennai
Center Ramasamy
.Savithri@
icegate.go
v.in

Category B7: Cases where the taxpayer received the error 'Invalid Provisional Id'. GSTIN has
wrongly been reported by the jurisdictional nodal officer.
S.
No.
GSTIN/
Provisional Id
Legal Name
(Name
reported by
the Nodal
Officer is in
brackets)
State Constitut
ion of
business
Nodal
Officer /
Jurisdiction
Name
Nodal
officers’
Govt.
E-Mail
ID
203 05ABEPC9005CI
ZE
VIJAY
CHAUHAN
Uttarakha
nd
Anurag
Mishra,
Nodal
Officer, IT
Glitches,
State Taxes,
Uttarakhand
State anuragm
ishra75
@gmail.
com


Agenda for 34th GSTCM
Page 111 of 164

Annexure 2
Writ Petition cases
Category
No.
Category Detailed Description Count of
Taxpayer
A.
Category-
1
Processed with error Cases where the taxpayer received the error
‘Processed with error.' As per GST system
logs the taxpayer has attempted to submit first
time/fresh or revise TRAN1 but could not file
because of errors.
5
B.
Category-
1
As per GST system log,
there are no evidences of
error or submission/filing of
TRAN1.
As per GST system log, there are no
evidences of error or submission/filing of
TRAN1.
3
B.
Category-
2

TRAN-1 filing attempted
for first time or revision was
attempted but no error /no
valid error reported
TRAN-1 Fresh/Revision Attempted with No
error or No valid error reported

4
B.
Category-
3
Successfully Filed as Per
Logs
The taxpayer has successfully filed TRAN-1
and no technical errors has been found. Also
no issue were found while posting of credit in
the electronic credit ledger
6
B.
Category-
4
Incorrect declaration of
stock by taxpayer in TRAN
1 therefore problem in filing
TRAN-2.
There are no technical issues in
saving/submitting or filing of TRAN1. The
taxpayer is facing issues in filing TRAN-2
due to incorrect declaration made by them in
TRAN 1
2
B.
Category-
7
Taxpayer Registration
stands cancel/Inactive in
current date
As per GST System Logs, the taxpayer has
neither tried for Saving / Submitting or
Filing TRAN1 and their registrations stands
cancelled as on date.
1
Total 21


Agenda for 34th GSTCM
Page 112 of 164

Category A1: Cases where the taxpayer received the error ‘Processed with error.' As per GST
system logs the taxpayer has attempted to submit first time/fresh or revise TRAN1 but could
not file because of errors.

1. 2465/2018-M/s Polyplex Corporation Ltd. v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
05AAACP0278J1ZI Uttarakhand Public Limited Company

Issue: - The Petitioner received the error "processed with error" on 25.08.2017. The Petitioner lodged
complaint on help-desk in September. They received the response on 09.12.2017. While doing non-
core amendment the Petitioner received the following error messages "PAN does not exist" "Another
promoter with the same mobile number exists”, "duplicate Director Identification Number" and "name
does not match for promoter". The Petitioner has provided screen-shots for all the errors.
Status: - The matter is pending the next date of hearing is not listed on the website. GSTN is a party in
this matter. Comments have been sent to the Commissionerate on 5.2.2019.
2. 1286/2019-MSL Driveline Systems Limited v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
27AAACM3524A1Z3 Maharashtra Public Limited Company
Issue: - The Petitioner could not upload JSON file. He has provided screen shot of the error. He received
the error "errors occurred while uploading the file".
Status: - The matter is pending. The next date of hearing has not been updated on the website. GSTN
is a party in this matter. Comments in this matter have been sent on 7.2.2019 to the Commissionerate.
3. W.P. 22889/2018-Synthetic Moulders Limited v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
19AADCS8890G1ZS West Bengal Public Limited Company
Issue: - The Petitioner could not file TRAN-1 due to processing errors and system errors of the GST
Portal. The Petitioner has provided copies of screen shot where he received the error "processed with
error". The screen shots however are not clear.
Status: - The matter is pending. Next date of hearing has not been updated on website. GSTN is a party
in this matter. Comments have been sent to the Commissionerate on 7.2.2019.
4. SCA 1367/2019-Techno Tarp v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
24AACCT3607R1Z1 Gujarat Private Limited Company
Issue: - The Petitioner could not file TRAN-1 due to technical glitches.
Agenda for 34th GSTCM
Page 113 of 164

Status: - The matter is pending. GSTN is a party in this matter. Comments have been sent on 20.2.2019
to the Commissionerate.
5. W.P. 3117/2019-City Alloys Pvt. Ltd. v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
19AACCC4600R1ZE West Bengal Private Limited Company
Issue: - The Petitioner received an error on the GST Portal that his Central Excise Registration number
was incorrect.
Status: - The matter is pending. GSTN is a party in this matter. Comments have been forwarded to the
Commissionerate on 21.2.2019.


Category B1: Cases where the taxpayer say they received error: As per GST system log, there
are no evidences of error or submission/filing of TRAN1.’ As per GST System Logs, the
taxpayer has neither tried for saving / submitting or Filing TRAN1.
1. WP (C) No.27064 of 2018 -India Gate Terminal Pvt. Ltd. v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business

32AABCI3293F1ZV

Kerala

Private Limited Company
Issue: - The Petitioner was not able to file TRAN 1 due to technical issue. They had contacted the
helpdesk over phone and through e-mail. But the issue was not resolved.
Status: - Kerala High Court vide Judgment dated 25/09/2018, has ordered that the petitioner may apply
to the Nodal Officer. The Nodal Officer will look into the issue and facilitate the petitioner's uploading
FORM GST TRAN-1 without reference to the time frame ordered so. It was also observed that if the
petitioner applies within two weeks after receiving this judgment, the Nodal Officer will consider it and
take steps within a week thereafter. If the uploading of FORM GST TRAN-1 is not possible for reasons
not attributable to the petitioner, the authority will also enable him to take credit of the input tax
available at the time of migration.
2. Writ Tax 17108/2018-Ashish Kumar Aggarwal v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business

09ADHPA1462A1Z8

Uttar Pradesh

Proprietorship
Issue: - The Petitioner has alleged that the portal was not responding while attempting to file TRAN-1.
Agenda for 34th GSTCM
Page 114 of 164

Status: - The Writ Petition number provided by the State is incorrect, therefore, the status of the case
could not be determined. GSTN has not received a copy of the Writ Petition. The Nodal Officer has
sent this case to GSTN stating that it is a Writ Petition.
On analysis it was found that as per logs User neither submitted nor filed the form. No logs of save as
well.
3. CWP 20543/2018- S.K. Trading & Company v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business

03AAWPK2317E1ZX

Punjab

Proprietorship
Issue: - The Taxpayer tried to file the TRAN-1 on 25.12.2017, but due to technical glitches in the
system of GST Portal, the details could not be uploaded. When the taxpayer tried, again on 31.12.2018
system shows an error that “The filing of declaration in TRAN 1 is not available now as the due date is
over”. The taxpayer tried the same on 31/12/2017 as the last date to file TRAN 1 is 31/12/2017
mentioned in press release dated 10/11/2017 issued by GST Council after its 23rd meeting at Guwahati.
Status: - GSTN has not received a copy of the Writ Petition. The Writ Petition was disposed of vide
order dated 10.9.2018. The Court has directed that the ITGRC mechanism should be followed in this
matter.
The GST Portal allowed filing of TRAN-1 till the date provided in Order No. 10/2017-GST dated
15.11.2017. The abovementioned order extended the period for submitting the declaration in form GST
TRAN-1 till 27th December, 2017.



B Category 2: TRAN-1 filing attempted for first time or revision was attempted but no error /no
valid error reported: Tran-1 Fresh/Revision Attempted with No error or No valid error reported
9. CWP No. 891/2018-M/s Dayachand Engineering Pvt. Ltd. v. UOI
GSTIN/ Provisional id State Constitution of Business

09AAACD0623R1ZH

Uttar Pradesh

Private Limited Company
Issue: - The Petitioner was unable to file TRAN-1 due to technical glitches. Only copy of Allahabad
High Court’s order 20.07.2018 along with recommendation of Assistant Commissioner has been
received. The Hon’ble court vide order dated 20.07.2018 directed the respondents to reopen the portal
within two weeks from date of order. In the event they do not do so, they will entertain the application
of the petitioner manually and pass orders on it after due verification of the credits as claimed by the
petitioner.
Agenda for 34th GSTCM
Page 115 of 164

Status: - GSTN is not a party. The matter is pending before the High Court and the next date of hearing
has not been updated on the Court’s website.
Action by GSTN: - An email dated 06.02.2019 was sent to the Petitioner requesting for the following
information: -
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
iv. Whether you faced any technical issues/errors while filing your application for Non-core
amendment.
The Petitioner was requested to provide the abovementioned information by 08.02.2019. The
Petitioner responded vide email dated 07.02.2019. The petitioner in his e-mail stated that he could not
file Tran-1 online and his TRAN-1 was processed manually on the direction of Hon’ble High Court of
Allahabad by the deputy commissioner, commercial tax, Muzaffarnagar along with copy of letter of
Deputy Commissioner. He further stated that the processed Tran-1 was forwarded to GSTN through e
mail dated 20.08.2018 by the Joint Commissioner, IT, Commercial Tax, Head Quarter, Lucknow for
uploading on GST portal.
It may be appreciated that GSTN cannot upload manual documents as only the taxpayer has
access to uploading and transacting on GST portal.
10. WP NO. 17479/2018 Heera Metals Pvt Ltd v. UOI
GSTIN/ Provisional id State Constitution of Business

19AAACH6625B1ZV

West Bengal

Private Limited Company
Issue: - The Petitioner claims to have received information of successful filing of TRAN-1 from the
website. However, on intimation to the Commissionerate, the petitioner was informed that the TRAN-
1 has not been filed. The Petitioner has alleged that he didn’t receive the ITC.
Status: GSTN is a party and the matter is pending before the High Court. Next date of hearing has not
been updated on the Court’s website.
Action by GSTN: - An email dated 06.02.2019 was sent to the Petitioner requesting for the following
information: -
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
iv. Whether you faced any technical issues/errors while filing your application for Non-core
amendment.
The Petitioner was requested to provide the abovementioned information by 08.02.2019. The tax
payer responded vide e-mail dated 06.02.2019. The taxpayer has provided screen shot of the
Agenda for 34th GSTCM
Page 116 of 164

Processed with Error in TRAN1/Table 5C i.e. State /UT Tax credit carried forward which has also been
captured in the logs. This is a valid error message as the taxpayer was entering his GSTIN instead
of VAT registration Number to claim transitional credit. Thus, there was no technical issue but
mistake committed by taxpayer.
11. W.P. 506/2018-Levana Products Pvt. Ltd.
GSTIN/ Provisional id State Constitution of Business

19AABCL0252F1ZV

West Bengal

Private Limited Company
Issue: - The Petitioner after saving the required data on the portal was trying to validate DSC of its
director so that form TRAN-1 could be finally submitted. However, after facing problems in
synchronisation of the emsigner with GST Portal and the Petitioner could not submit TRAN-1.
Status: - GSTN is a party in the matter. Writ is pending before the High Court. Next date of hearing
has not been updated on the Court’s website.
Action by GSTN: - An email dated 06.02.2019 was sent to the Petitioner requesting for the following
information: -
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
iv. Whether you faced any technical issues/errors while filing your application for Non-core
amendment.
The Petitioner was requested to provide the abovementioned information by 08.02.2019.
However, no response has received from the Petitioner.
12. Writ Tax 1097/2018-Rabyte Technologies LLP v. UOI
GSTIN/ Provisional id State Constitution of Business

09AATFR8142F1ZP

Uttar Pradesh

LL.P.

Issue: - The Petitioner tried to file its form TRAN-1 on GST Portal on 27.12.2017 but it was not
accepted by the Portal due to technical glitch.
Status: The Hon’ble Court vide order dated 09.08.2018 directed the respondents to reopen the portal
within two weeks from the date of order. In the event they do not do so, they will entertain the
application of the petitioner manually and pass orders on it after due verification of the credits as
claimed by the petitioner. The matter is pending before the High Court of Allahabad and next date of
hearing has not been updated on website.
Agenda for 34th GSTCM
Page 117 of 164

Action by GSTN: - An email dated 08.1.2019 was sent to the Petitioner requesting for the following
information: -
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the abovementioned information by 10.1.2019. The Petitioner
vide his email dated 09.1.2019 provided screen-shots of oops error and issues relating to server issue.
However, the date and time of the error were not visible. The Petitioner also shared the screen-shot of
the GST Council website wherein it has been provided that last date of filing TRAN-1 is
31.12.2017. The Petitioner has stated that since the server was not responding and time limit was
extended till 31.12.2017, hence they decided to wait for few days and file TRAN-1 after 27.12.2017,
so that the system may respond. However, when they tried to file TRAN-1 after 27.12.2017, the system
was displaying the message that “The filing of declaration in TRAN-1 is not available now as the due
date is over”.
The Petitioner vide email dated 4.2.2019 was asked to provide screen of the GST Portal with date and
time since the logs did not capture this error. In case the same was not available, the Petitioner was
requested to provide the exact date when he received the error. The Petitioner was requested to provide
the said information by 6.2.2019 however the Petitioner did not respond to this email.



B Category 3: Successfully Filed as Per Logs.: The taxpayer has successfully filed TRAN-1 and
no technical errors has been found. Also, no issue was found while posting of credit in the
electronic credit ledger.
13. Writ Tax 883 of 2018-M/s Mittal Metal Trading v. UOI
GSTIN/ Provisional id State Constitution of Business
09AAZPM0006D1ZS Uttar Pradesh Proprietorship
Issue: - The Petitioner could not file TRAN-1. The Hon’ble Court vide order dated 19.07.2018 directed
the respondents to process the manual revise TRAN-1 and TRAN-2 filed by the petitioner in accordance
with law.
Status: - The matter is still pending before the Allahabad High Court and likely to be listed on
14.03.2019. GSTN is party in the Writ Petition, however, only copy of order dated 19.07.2018 along
with manual FORMS of GST TRAN-1 and TRAN-2 has received by GSTN.
Action by GSTN: - An email dated 06.02.2019 was sent to the Petitioner requesting for the following
information: -
Agenda for 34th GSTCM
Page 118 of 164

i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
iv. Whether you faced any technical issues/errors while filing your application for Non-core
amendment.
The Petitioner was requested to provide the abovementioned information by 08.02.2019. No
response was received from the Petitioner.
14. WP No. 17409/2018 M/s Modern Steel Enterprises v. UOI
GSTIN/ Provisional id State Constitution of Business
19AABCM7788H1ZV
West Bengal
Private Limited Company
Issue: -The Petitioner could not submit TRAN-1 form due to system error.
Status: - GSTN is a party in this matter. The matter is pending. The next date of hearing in this matter
has not been updated on the Court’s website.
Action by GSTN: - An email dated 06.02.2019 was sent to the Petitioner requesting for the following
information: -
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
iv. Whether you faced any technical issues/errors while filing your application for Non-core
amendment.
The Petitioner was requested to provide the abovementioned information by 08.02.2019. The
Petitioner responded vide email dated 07.02.2019. The Petitioner in their email stated that in Table 5A
of TRAN-1, was not properly filled and credit of Rs.10,27,447 was not claimed. Rs.0 was mentioned
in CENVAT Credit Admissible as ITC in place of Rs.10,27,447. The Petitioner provided the screen
shot of the same.
15. Writ Tax 1115/2018-M/s Brijlax Motors Pvt. Ltd. v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
09AABCB1464B1Z6 Uttar Pradesh Private Limited Company
Issue:- The Petitioner had filed TRAN-1 on GST Portal before 27.12.2017 for carrying forward VAT
Credit as well as CENVAT credit balance amounting to Rs.70,09,486.54 which was shown as closing
balance in the return of Central Excise filed for the month of June 2017, but after filing of TRAN-1, out
Agenda for 34th GSTCM
Page 119 of 164

of total 119 invoices entry covering total tax credit of 70,09,486.54, which was uploaded, only 116
entry was accepted by GST Portal but three entries were not shown on the GST Portal.
Status: - GSTN is a party in this matter. The matter is pending before the High Court and the next date
of hearing has not been updated on the Court’s website.
Action by GSTN: - An email dated 06.02.2019 was sent to the Petitioner requesting for the following
information: -
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
iv. Whether you faced any technical issues/errors while filing your application for Non-core
amendment.
The Petitioner was requested to provide the abovementioned information by 08.02.2019.
However, no response was received from the Petitioner.

16. W.P. 21058-M/s Rathee Iron & Steel Industries Ltd. Indore
GSTIN/ Provisional id State Constitution of Business

23AACCR2011B2ZD

Madhya Pradesh

Private Limited Company
Issue: - The Petitioner tried to revise his TRAN-1 on 28.11.2017. The second column was not accepting
any entry and therefore the Petitioner could not revise his TRAN-1.
Status: - GSTN is a party in this matter. The matter is pending before the M.P. High Court and the next
date of hearing has not been updated on the Court’s website.
Action by GSTN: - An email dated 06.02.2019 was sent to the Petitioner requesting for the following
information: -
i. Exact technical glitch faced by you while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
iv. Whether you faced any technical issues/errors while filing your application for Non-core
amendment.
The Petitioner was requested to provide the abovementioned information by 08.02.2019.
However, no response was received from the Petitioner.



Agenda for 34th GSTCM
Page 120 of 164

17. SCA 18433/2017-Filco Trade Centre Pvt. Ltd. v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
24AAECR2809P1Z3 Gujarat Private Limited Company
Issue: - No technical glitch has been raised by the Petitioner. The Petitioner has demanded that TRAN-
1 should be re-opened in order to claim ITC which was restricted earlier under Clause (iv) of subsection
(3) of section 140. The same has been held unconstitutional by the High Court of Gujarat in the matter
SCA 18433 OF 2017- Filco Trade Centre Pvt. Ltd. v. UOI & Ors.
Status: - The matter was disposed of on 5.9.2018. Copy of the judgment is annexed as Annexure-3.
GSTN has not received a copy of this Writ Petition.
18. Writ Petition (c) 9067/2018- Smt. Leena P. Nair v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
32AAVPN6846L1ZX Kerala Proprietorship
Issue: - The Petitioner could not file TRAN-1. In the Writ Petition, the Petitioner has claimed that the
initial date of filing was 30.09.2017 but as per the Press Release made by the 1st Respondent in the 23rd
meeting at Guwahati on 10.11.2017, the last date for filing TRAN-1 and one-time option of revision
was further extended to 31.12.2017. Since the last date of uploading was 31.12.2017, the petitioner took
time to cross check the details uploaded for filing details to be accurate. The Petitioner tried to upload
TRAN-1 on 28.12.2017. At the time of filing of TRAN-1 on 28.12.2017, it was shown in the GST
Website that the filing of declaration of TRAN-1 is not available now as the due date was over.
Status: - The matter was disposed off with the direction to make appropriate facilities provisions to
enable the petitioner to complete the filing of TRAN1 as directed in the Circular no. 39/13/2018. GSTN
had provided it is comments on 6.4.2018 to Thiruvananthapuram Commissionerate. GSTN had stated
The GST Portal allowed filing of TRAN-1 till the date provided in Order No. 10/2017-GST dated
15.11.2017. The abovementioned order extended the period for submitting the declaration in form GST
TRAN-1 till 27th December, 2017.



Category B4: Cases where the taxpayer received the error ‘Incorrect declaration of stock.
Problem in filing TRAN-2.' There are no technical issues in saving/submitting or filing of TRAN1.
The taxpayer is facing issues in filing TRAN-2.




Agenda for 34th GSTCM
Page 121 of 164

19. W.P. 1856/2018-DNR Alloys v. UOI & Ors

GSTIN/ Provisional id State Constitution of Business
27AACPZ9875E1ZZ Maharashtra Proprietorship
Issue: - While filing TRAN- 1, part 7B of table 7(a) was not reflected on the portal, so the details
were filed in 7(b). Subsequently when tried to file TRAN- 2, they are getting error.

Status: - The matter has been disposed off by Mumbai High Court with the directions that In facts of
the case, we request the concerned Commissioner/ Nodal Officer to take appropriate decision on
the representations of the respective Petitioners before us. The entire exercise of examining the cases
of the Petitioners through the channel explained before us as noted above, shall be completed latest by
31st January, 2019.
GSTN is not a party in the Writ Petition. The Writ Petition was received by GSTN on 30.10.2018.
Comments in the matter were provided by GSTN to Mumbai Central Commissionerate on 16.11.2018.
As per GST Portal data the Petitioner has successfully filed TRAN-1 on 27.12.2017. To fill details in
table 7a of TRAN-1, the taxpayer had to select table 7a and then click on add details. Upon clicking
add details, the taxpayer was required to input details such as HSN, Unit, Quantity, value, eligible duties
paid on such inputs, whether duty paid invoices are applicable and type of good. Part 7B of table 7a
pertains to transactions where duty paid invoices are not available (Applicable only for person other
than manufacturer or service provider) – Credit in terms of Rule 117 (4). In order to fill Part 7B of table
7a the taxpayer had to merely select “no” from the drop down while filling the column whether duty
paid invoices are applicable. The process mentioned above was explained in detail on the GST Portal
at https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GST_TRAN_-_1_Manual.htm. Apart from
the user manual, FAQ’s and troubleshooting TRAN-1 issues were also made available to the taxpayers
at
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Submission_of_Transition_Form_GST_TRA
N_-_1.htm and https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Troubleshooting_TRAN-
1_issues.htm respectively.

20. W.P. 1862/2018-Forge Cast Alloys v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
27AABCF2875J1ZE Maharashtra Private Limited Company
Issue: - While filing TRAN- 1, part 7B of table 7(a) was not reflected on the portal, so the details were
filed in 7(b). Subsequently when tried to file TRAN- 2, they are getting error.
Status: - The matter has been disposed off by Mumbai High Court with the directions that in facts of
the case, we request the concerned Commissioner/ Nodal Officer to take appropriate decision on the
representations of the respective Petitioners before us. The entire exercise of examining the cases of the
Petitioners through the channel explained before us as noted above, shall be completed latest by 31st
January, 2019.
Agenda for 34th GSTCM
Page 122 of 164

GSTN is not a party in the Writ Petition. The Writ Petition has not been received by GSTN. Comments
in the matter were provided by GSTN to Mumbai Central Commissionerate on 16.11.2018. As per GST
Portal data the Petitioner has successfully filed TRAN-1 on 27.12.2017. To fill details in table 7a of
TRAN-1, the taxpayer had to select table 7a and then click on add details. Upon clicking add details,
the taxpayer was required to input details such as HSN, Unit, Quantity, value, eligible duties paid on
such inputs, whether duty paid invoices are applicable and type of good. Part 7B of table 7a pertains to
transactions where duty paid invoices are not available (Applicable only for person other than
manufacturer or service provider) – Credit in terms of Rule 117 (4). In order to fill Part 7B of table 7a
the taxpayer had to merely select “no” from the drop down while filling the column whether duty paid
invoices are applicable. The process mentioned above was explained in detail on the GST Portal at
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GST_TRAN_-_1_Manual.htm. Apart from
the user manual, FAQ’s and troubleshooting TRAN-1 issues were also made available to the taxpayers
at
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Submission_of_Transition_Form_GST_TRA
N_-_1.htm and https://tutorial.gst.gov.in/userguide/returns/index.htm#t=Troubleshooting_TRAN-
1_issues.htm respectively.


Category B7: Taxpayer Registration stand cancel/Inactive in current date. As per GST System
Logs, the taxpayer has neither tried for Saving / Submitting or Filing TRAN 1 and their
registrations stands cancelled as on date.
21. WP No. 15912/2018- Mag Steel Industries Pvt. Ltd. v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
33AAGCM8182J3Z3 Tamil Nadu Private Limited Company
Issue: - Due to the delay in restoration of the TIN in VAT regime the Petitioner were unable to migrate
to GST regime on time. They applied for new registration under GST and were allotted new GSTIN
33AAGCM8182J3Z3 Dated 15.12.2017. Due to delayed GST migration they unable file their TRAN-
1 within due date.
Status: - GSTN has not received a copy of the Writ Petition.

Agenda for 34th GSTCM
Page 123 of 164

Annexure 3

Members (Centre)
• Sh. A. K. Pandey, Member (GST), CBIC
• Sh. Sandeep Mohan Bhatnagar, Member, CBIC
• Sh. P.K. Jain, Pr. Director General, DG-GST, CBIC

GST Council Secretariat
• Dr. Rajeev Ranjan, Special Secretary, GST Council

Members (States) (through VC)
• Dr. P.D. Vaghela, CCST, Gujarat
• Ms. Smaraki Mahapatra, CST, West Bengal
• Sh.Vijay Singh, Additional Commissioner, State Tax, Haryana (On behalf of ACS, Haryana)
• Sh. Gnanasekaran, Additional Commissioner, State Tax, Tamil Nadu (On behalf of CST, Tamil
Nadu)
Special Invitees
• Sh. Shashank Priya, Joint Secretary, GST Council
• Sh. Upender Gupta, Pr. Commissioner, GST Policy Wing, CBIC
• Sh. Dheeraj Rastogi, Joint Secretary, GST Council
• Sh. Manish Kumar Sinha, Joint Secretary TRU II, DoR
• Ms. Kajal Singh, EVP (Services), GSTN (through VC)

Others
• Sh. Rajesh Kumar Agarwal, Director, GST Council
• Sh. Gauri Shankar Sinha, Director, GST Council
• Sh. Arjun Kumar Meena, Under Secretary, GST Council
• Sh. Rahul Raja, Under Secretary, GST Council
• Sh. S Mahesh Kumar, Under Secretary, GST Council

Agenda for 34th GSTCM
Page 124 of 164

Agenda Item 5: Recommendations of the Joint Committee (Fitment Committee and Law
Committee) on Real Estate Sector
GST Council in its 33rd meeting held on 24th February had made following recommendations-
i. GST rate:
a. GST shall be levied at effective GST rate of 5% without ITC on residential
properties outside affordable segment;
b. GST shall be levied at effective GST of 1% without ITC on affordable housing
properties.
ii. Definition of affordable housing shall be a residential house/flat of carpet area of upto
90 sqm in non-metropolitan cities/towns and 60 sqm in metropolitan cities having value
upto Rs. 45 lacs (both for metropolitan and non-metropolitan cities). Metropolitan
Cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater Noida,
Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of MMR).
iii. Intermediate tax on development right, such as TDR, JDA, lease (premium), FSI shall
be exempted only for such residential property on which GST is payable.
iv. The new rate shall become applicable from 1st of April, 2019. Details of the scheme
shall be worked out by an Officers committee and shall be approved by the GST
Council in a meeting to be called specifically for this purpose.

2. Joint meeting of Law Committee and Fitment Committee was held on 6th March, 2019 to
discuss the operational modalities for implementation of recommendations of the Council.

3. Based on the recommendations of the joint meeting of the Law Committee and the Fitment
Committee, draft notifications and amendment to ITC rules, as listed the Annexure (in total 6
notifications and amended ITC rules) have been drafted. The most important document is the
notification at sl. No.1 and its annexure, which provides ITC transition mechanism for ongoing projects.
Salient features of the notifications and rules drafted to implement the recommendations of the GSTC
are as under;
(i) Reduced rate of 1% on construction of affordable houses shall be available for,
(a) all houses which meet the definition of affordable houses as decided by GSTC (area
60 sqm in non- metros / 90 sqm in metros and value upto Rs. 45 lakh), and
(b) affordable houses being constructed in ongoing projects under the existing Central and
State Housing Schemes presently eligible for concessional rate of 8% GST (after 1/3rd land
abatement).
(ii) Reduced rate of 1% on construction of affordable and 5% on other than affordable houses shall
be available subject to the following conditions, -
(a) ITC shall not be available,
(b) 80% of inputs and input services (other than capital goods, TDR/ JDA, FSI, long term
lease (premiums) shall be purchased from registered persons. On shortfall of purchases
from 80%, tax shall be paid by the builder @ 18% on RCM basis. However, tax on cement
purchased from unregistered person shall be paid @ 28% under RCM,
Agenda for 34th GSTCM
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(c) ITC of GST paid @ 5% or 1% as the case may be shall be available to a landowner who
transfers TDR or FSI to a developer against constructed flats and independently sells such
flats to his buyers to avoid double taxation of flats sold by landowner in a joint
development agreement.
(iii) Transitional provisions have been provided to enable the builder to take ITC in proportion to
commercial portion in the ongoing projects on which tax will be payable @ 12% with ITC even
after 1.4.2019 and in proportion to invoicing of houses before 1.4.2019 which shall be liable to tax
@ 12%/ 8% with ITC. Remaining ITC shall be reversed by the builder.
(iv) The transition formula extrapolates ITC taken for percentage completion to that of ITC for the
entire project, based on ITC availed. Then based on percentage invoicing, ITC eligibility is
determined. This is fairly simple to calculate using the prescribed formula. However, the formula
does not function well in extreme situations of mismatch between percentage completion of project
and percentage invoicing. Therefore, appropriate safeguards have been provided as anti-avoidance
measures.
(iv) Supply of TDR, FSI, long term lease (premium) of land by a landowner to a developer shall
be exempted subject to the condition that the constructed flats are sold before issuance of
completion certificate and tax is paid on them. Exemption of TDR, FSI, long term lease (premium)
shall be withdrawn in case of flats sold after issue of completion certificate, but such withdrawal
shall be limited to 1% of value in case of affordable houses and 5% of value in case of other than
affordable houses. This will achieve tax parity between under construction and ready to move
property.
(v) The liability to pay tax on TDR, FSI, long term lease (premium) shall be shifted from land
owner to builder under RCM.
(vi) The date on which builder shall be liable to pay tax on TDR, FSI, long term lease (premium)
of land under RCM in respect of flats sold after completion certificate is being shifted to date of
issue of completion certificate.
(vii) The liability of builder to pay tax on construction of houses given to land owner in a JDA is
also being shifted to date of completion.
(viii) ITC rules shall be amended to bring greater clarity on monthly and final determination of
ITC and reversal thereof in real estate projects.
4. The draft notifications and rules are placed before the GST Council for approval with the
permission to make drafting changes and other changes in consultation with Ministry of Law and
Justice, Government of India.
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Annexure
Sl.
No
Draft Document No Purpose
1 1. _-2019-CT
(R)_Amnd Nf 11-
2017 - CTR
A. To notify the rates for affordable apartments and non-affordable
apartments by amending the notification No. 11/2017- CT (R)
• Annexure I: transitional provisions for ITC in residential
real estate project (RREP)
• Annexure II: transitional provisions for ITC in REP other
than RREP
• Annexure III: method of accounting for threshold limit of
80%

B. To create a new rate of 18% on supply of any services other than
transfer of development rights, FSI (including additional FSI), long
term lease of land (against upfront payment in the form of premium,
salami, development charges etc.) by an unregistered person to a
promoter of REP by amending notification No. 1/2017- CTR
1A 1A. illustration Excel sheet containing illustration I and II to annexure I and
illustration I and II to annexure II
2 2. -2019-CT
(R)_Amnd nf. no.
12-2017 - CTR
To exempt supply of transfer of development rights, FSI (including
additional FSI), long term lease of land (against upfront payment in
the form of premium, salami, development charges etc.) by
amending notification No. 12/2017- CTR
3 3._-2019-
CTR_Amnd to Nf
no. 13-2017 - CTR
Putting tax liability on promoter under sub-section (3) of section 9
(RCM) on receipt of following services from unregistered person
• services supplied by way of transfer of development rights
or FSI (including additional FSI) and
• long term lease of land (against upfront payment in the form
of premium, salami, development charges etc.)
4 4. _-2019-CTR Sec
148 TDR
Shifting the date on which liability to pay tax on supply of TDR, FSI
and long-term lease shall arise to the date of issuance of completion
certificate for the REP under section 148 of CGST Act and to rescind
the earlier notification in this regard
5 5._-2019-CTR_
section 9 (4)
Invoking RCM under section (4) of section 9 of CGST Act, to tax
TDR, FSI, long term lease and Cement when received by promoter
from an unregistered supplier to pay tax on reverse charge basis as
recipient of such goods or services
6 6._-2019-CTR_
Amnd nf 1-2017-
CTR
To create a new rate of 18% on supply of any goods other than
capital goods and cement falling under chapter heading 2523 in the
first schedule to the Customs Tariff Act, 1975 (51 of 1975), by an
unregistered person to a promoter of REP by amending notification
No. 1/2017- CTR
7 7. Amendment to
rule 42 and 43
Amendment to rule 42 and 43 of CGST rules

Agenda for 34th GSTCM
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Sl. No. 1
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. <>/2019-Central Tax (Rate)

New Delhi, the ____, 2019
G.S.R......(E).- In exercise of the powers conferred by sub-section (1), sub-Section (3) and sub-
Section (4) of Section 9, sub-section (1) of section 11,sub-section (5) of section 15, sub-section (1) of
section 16 and Section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central
Government, on the recommendations of the Council, and on being satisfied that it is necessary in the
public interest so to do, hereby makes the following further amendments in the notification of the
Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate),
dated the 28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 690(E), dated the 28thJune, 2017, namely:-

In the said notification, -
(i) in the preamble,
(a) after the words, figures and symbols “conferred by sub-section (1),”, the words, figures and
symbols “sub-Section (3) and sub-Section (4)” shall be inserted;
(b) the word “and” after the words and figures “sub-section (5) of section 15” shall be substituted
by the symbol “,”;
(c) after the word and figures “section (16)”, the words and figure “and Section 148” shall be
inserted;
(ii) in the Table, -
(a) against serial number 3, in item (i), and the entries relating thereto in column (3), (4) and (5), the
following items and entries relating thereto shall be substituted, namely, -
Table
(3) (4) (5)
“(i) Construction of affordable residential
apartments by a promoter in a residential real estate
project (herein after referred to as RREP), intended
for sale to a buyer, wholly or partly, except where
the entire consideration has been received after
issuance of completion certificate, where required,
by the competent authority or after its first
occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall
apply for valuation of this service)
0.75
Provided that credit of input tax charged on
goods and services used in supplying the
service has not been taken except to the extent
as prescribed in the annexure I read with
Explanation no. (iv);

Provided further that where a registered
person (landowner- promoter) who transfers
development right or FSI (including additional
FSI) to a promoter (developer- promoter)
against consideration, wholly or partly, in the
form of construction of apartments, -
(ia) Construction of residential apartments other
than affordable residential apartments by a
promoter in a residential real estate project (RREP),
3.75
Agenda for 34th GSTCM
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intended for sale to a buyer, wholly or partly, except
where the entire consideration has been received
after issuance of completion certificate, where
required, by the competent authority or after its first
occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall
apply for valuation of this service)
i- The developer- promoter shall pay tax on
supply of construction of apartments to
the landowner- promoter, and

ii- Such landowner – promoter shall be
eligible for credit of taxes paid by him to
the developer promoter towards the
supply of construction of apartments by
developer- promoter to him, provided the
landowner- promoter further supplies
such apartments to his buyers before
issuance of completion certificate or first
occupation, whichever is earlier, and
pays tax on the same which is not less
than the amount of tax paid by him on
construction of such apartments to the
developer- promoter.
[Explanation. -
i. “developer- promoter” is a promoter who
constructs or converts a building into
apartments or develops a plot for sale”,

ii. landowner- promoter is a promoter who
transfers the land/ development rights/ FSI to
a developer- promoter for construction of
apartments and receives constructed
apartments against such transferred rights and
sells such apartments to his buyers
independently.]

Provided further that the registered person
shall pay, by debit in the electronic credit
ledger or electronic cash ledger, an amount
equivalent to the input tax credit attributable to
construction in an ongoing project, time of
supply of which is on or after 01.04.2019,
which shall be calculated in the manner as
prescribed in the annexure I in the case of REP
other than RREP and in case of RREP, in the
manner as prescribed in annexure II;

Provided further that eighty percent of value
of input and input services, [other than
services by way of grant of development
(ib) Construction of commercial apartments (shops,
offices, godowns etc.) by a promoter in a residential
real estate project (RREP), intended for sale to a
buyer, wholly or partly, except where the entire
consideration has been received after issuance of
completion certificate, where required, by the
competent authority or after its first occupation,
whichever is earlier.
(Provisions of paragraph 2 of this notification shall
apply for valuation of this service)
3.75
(ic) Construction of affordable residential
apartments by a promoter in a real estate project
(herein after referred as REP) other than a
residential real estate project (RREP), intended
for sale to a buyer, wholly or partly, except where
the entire consideration has been received after
issuance of completion certificate, where required,
by the competent authority or after its first
occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall
apply for valuation of this service)
0.75
(id) Construction of residential apartments other
than affordable residential apartments by a
promoter in a real estate project (REP) other
than a residential real estate project (RREP),
intended for sale to a buyer, wholly or partly, except
where the entire consideration has been received
after issuance of completion certificate, where
required, by the competent authority or after its first
occupation, whichever is earlier.
(Provisions of paragraph 2 of this notification shall
apply for valuation of this service)
3.75
Agenda for 34th GSTCM
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rights, long term lease of land (against upfront
payment in the form of premium, salami,
development charges etc.) or FSI (including
additional FSI), electricity, high speed diesel,
motor spirit, natural gas], used in supplying
the service shall be received from registered
supplier only;

Provided further that where value of input and
input services received from registered
suppliers during the financial year (or part of
the financial year till the date of issuance of
completion certificate or first occupation of
the project, whichever is earlier )falls short of
the said threshold of 80%, tax shall be paid by
the promoter on value of input and input
services comprising such shortfall at the rate
of eighteen percent on reverse charge basis
and all the provisions of the Central Goods and
Services Tax Act, 2017 (12 of 2017) shall
apply to him as if he is the person liable for
paying the tax in relation to the supply of such
goods or services or both;

Provided further that notwithstanding
anything contained herein above, where
cement is received from an unregistered
person, the promoter shall pay tax on supply
of such cement at the applicable rates on
reverse charge basis and all the provisions of
the Central Goods and Services Tax Act, 2017
(12 of 2017), shall apply to him as if he is the
person liable for paying the tax in relation to
such supply of cement;

(Please refer to the illustrations in annexure
III)

Explanation. -

1.The promoter shall maintain project wise
account of inward supplies from registered
and unregistered supplier and calculate tax
payments on the shortfall at the end of the
financial year and shall submit the same in the
prescribed form electronically on the common
Agenda for 34th GSTCM
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portal by end of the quarter following the
financial year. The tax liability on the shortfall
of inward supplies from unregistered person
so determined shall be added to his output tax
liability in the month not later than the month
of June following the end of the financial year.

2. ITC not availed shall be reported every
month by reporting the same as ineligible
credit in GSTR-3B [Row No. 4 (D)(2)].

(ie) Construction of a complex, building, civil
structure or a part thereof, including commercial
apartments (shops, offices, godowns etc.) by a
promoter in a real estate project (REP) other
than a residential real estate project (RREP), but
excluding supply by way of services specified at
items (i), (ia), (ib), (ic), (id), and (ie) above intended
for sale to a buyer, wholly or partly, except where
the entire consideration has been received after
issuance of completion certificate, where required,
by the competent authority or after its first
occupation, whichever is earlier.


Note. - for the removal of doubt, it is hereby
clarified that, supply by way of services specified
at items (i), (ia), (ib), (ic), (id), and (ie) in column
(3) above shall attract central tax prescribed against
them in column (4) subject to conditions specified
against them in column (5) and shall not be levied
at the rate as specified under this entry.

(Provisions of paragraph 2 of this notification shall
apply for valuation of this service
9 -”;

(b) against serial number 3, -
a. in item (ii) in column (3) and the entries relating thereto in column (4) and (5) shall be
deleted;
b. in item (iv) in column (3), -
(1) after the figures “2017”, the words, brackets, and figures “other than that covered by
items (i), (ia), (ib), (ic), (id), and (ie) above” shall be inserted’;
(2) after paragraph (g), the following paragraph, shall be inserted, namely; -
“(ga) affordable residential apartments”
c. in item (v) in column (3), -
Agenda for 34th GSTCM
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(1) after the figures “2017”, the words, brackets, and figures “other than that covered by
items (i), (ia), (ib), (ic), (id), and (ie) above” shall be inserted’;
(2) after paragraph (f), the following paragraph, shall be inserted, namely; -
“(fa) affordable residential apartments”

d. in item (vi) in column (3), after the figures “2017”, the words, brackets, and figures “other
than that covered by items (i), (ia), (ib), (ic), (id), and (ie) above” shall be inserted’;
e. in item (xii) in column (3), for the entry, the following entry shall be substituted, namely: -
“(xii) Construction services other than (i), (ia), (ib), (ic), (id), (ie), (iii), (iv), (v), (vi), (vii),
(viii), (ix), (x) and (xi) above.
Note. - for the removal of doubt, it is hereby clarified that, supply by way of services
specified at items (i), (ia), (ib), (ic), (id), and (ie) in column (3) above shall attract central
tax prescribed against them in column (4) subject to conditions specified against them in
column (5) and shall not be levied at the rate as specified under this entry.”;

(c) against serial number 16,in item (ii) in column (3), for the words, brackets and figures “sub-item
(b), sub-item (c), sub-item (d), sub-item (da) and sub-item (db) of item (iv); sub-item (b), sub-
item (c), sub-item(d) and sub-item (da)of item (v); and sub-item (c) of item (vi)”, the words,
brackets and figures “(ia), (ib), (ic), (id), and (ie)” shall be substituted;
(d) after serial number 38 in column (1) and the entries relating thereto in column (2), (3), (4) and
(5) the following serial number and entries shall be inserted, namely: -
(1) (2) (3) (4) (5)
“39. Chapter 99 Supply of services other than services by way
of grant of development rights, long term lease
of land (against upfront payment in the form of
premium, salami, development charges etc.) or
FSI (including additional FSI) by an
unregistered person to a promoter for
construction of REP on which tax is payable by
the recipient of the services under sub- section
4 of section 9 of the Central Goods and Services
Tax Act, 2017 (12 of 2017), as prescribed in
notification No. ___/ 2019- Central Tax Rate,
dated __, published in Gazette of India vide
G.S.R. No. _, dated ____

Explanation. -

This entry is to be taken to apply to all services
which satisfy the conditions prescribed herein,
even though they may be covered by a more
specific chapter, section or heading elsewhere
in this notification.
9 -”;

Agenda for 34th GSTCM
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(iii) in paragraph 2, for the words, brackets and figures “sub-item (b), sub-item (c), sub-item (d), sub-item
(da) and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item (v);
and sub-item (c) of item (vi),” the words, brackets and figures “(ia), (ib), (ic), (id), and (ie)” shall be
substituted;

(iv) after paragraph 2, the following paragraph shall be inserted, namely, -
“2A. Value of supply of service by way of transfer of development rights or FSI by a person to the
promoter against consideration in the form of commercial or residential apartments in a REP shall be
deemed to be equal to the value of similar commercial or residential apartments charged by the promoter
from the independent buyers other than the person transferring the development rights or FSI, nearest
to the date on which such development rights or FSI is transferred to the promoter.”

(v) in paragraph 4 relating to Explanation, after clause (xii), the following clauses shall be inserted, namely:
-

“(xii) an apartment booked on or before 31.03.2019 shall mean an apartment which meets all the
following three conditions, namely- (a)part of supply of construction of which has time of supply on or
before 31.03.2019 and (b) at least one instalment has been paid on or before 31.03.2019 and (c) an
allotment letter or sale agreement or any other similar document evidencing booking of the apartment
has been issued on or before 31.03.2019.

(xiii) the term “apartment” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.

(xiv) the term “project” shall mean a real estate project or a residential real estate project.

(xv) The term “affordable residential apartment” shall mean, -

(a) a residential apartment having carpet area not exceeding 60 square meter in metropolitan cities or
90 square meter in cities or towns other than metropolitan cities and for which the gross amount
charged, is not more than Rs. 45 lakhs. For the purpose of this clause, -
(i) Metropolitan cities are Bengaluru, Chennai, Delhi NCR (limited to Delhi, Noida, Greater
Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata and Mumbai (whole of
MMR) with their respective geographical limits prescribed by an order issued by the
Central/ State government in this regard;
(ii) Gross amount shall be the sum total of; -
A. Consideration charged for the services specified at item (i) and (ic) in column
(3) against sl. No. 3 in the table above;
B. Amount charged for the transfer of land or undivided share of land, as the case
may be including by way of lease or sub lease; and
C. Any other amount charged by the promoter from the buyer of the apartment
including preferential location charges, development charges, parking charges,
common facility charges etc.;
Agenda for 34th GSTCM
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(b) an apartments booked on or before 31.03.2019 and being constructed in an ongoing REP under
various schemes specified in column (3), sub-item (b), sub-item (c), sub-item (d), sub-item (da)
and sub-item (db) of item (iv); sub-item (b), sub-item (c), sub-item (d) and sub-item (da) of item
(v); and sub-item (c) of item (vi), against serial number 3 of the Table above.”

(xvi) The term “promoter” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.

(xvii) The term “real estate project (REP)” shall have the same meaning as assigned to it in Real Estate
(Regulation and Development) Act, 2016.

(xviii) The term “residential real estate project (RREP)” shall mean a REP in which the carpet area of
the commercial apartments is not more than 15% of the total carpet area of all the apartments in the
REP.

(xix) The term “ongoing REP” shall mean a REP which started on or before 31.03.2019 but issuance
of completion certificate or first occupation did not take place by the said date.

(xx) The term “carpet area” shall have the same meaning as assigned to it in Real Estate (Regulation
and Development) Act, 2016.

(xxi) the term “Real Estate Regulatory Authority” shall mean the Authority established under section
20 (1) of the Real Estate (Regulation and Development) Act, 2016 (No. 16 of 2016) by the Central or
State Government”


2. This notification shall come into force on the1stday of April, 2019.
[F. No.354/32/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 11/2017 - Central Tax(Rate), dated the 28thJune, 2017 was published
in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last
amended by notification No.________, dated the ______vide number G.S.R. ______(E), dated
the________.

Agenda for 34th GSTCM
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Annexure I
Real estate project other than RREP
Input tax credit attributable to construction of residential portion in an ongoing REP, which has
time of supply on or after 1.4.2019, shall be calculated project wise for all ongoing projects, before the
due date for furnishing of the return for the month of September following the end of financial year
2018-19, in the following manner:
1. Where % completion as on 31.03.2019 is not zero
(a) Input tax credit on inputs and input services attributable to construction of residential portion in an
ongoing REP, which has time of supply on or after 1.4.2019, may be denoted as Tx. Tx shall be
calculated as under:
Tx=T-Te
Where,
(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction
of the RREP from 1.7.2017 to 31.3.2019 including transitional credit taken on 01.07.2017;
(ii) Te is the eligible ITC attributable to (a) construction of commercial portion and (b)
construction of residential portion, in the REP which has time of supply on or before
31.03.2019;
(b) Te shall be calculated as under:
Te = Tc + Tr
Where, -
Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:
Tc =T * (carpet area of commercial apartments in the REP/ total carpet area of commercial and
residential apartments in the REP) and
Tr is the ITC attributable to construction of residential portion in the REP which has time of
supply on or before 31.03.2019 and which shall be calculated as under,

Tr= T* F1 * F2 * F3* F4
Where, -

F1= Carpet area of residential apartments in REP
Total carpet area of commercial and residential apartments in the REP

Total carpet area of residential apartment booked on or before 31.03.2019
F2 =
Total carpet area of the residential apartment in REP

Such Value of supply of construction of residential apartments booked on or
before 31.03.2019 which has time of supply on or before 31.03.2019
F3 =
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Total value of supply of construction of residential apartments booked on or
before 31.03.2019
(F3 is to account for percentage invoicing of booked residential apartments)

F4= 1
% Completion of construction as on 31.03.2019
Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100
÷ 20 = 5.
Explanation: “% Completion of construction as on 31.03.2019” shall be the same as declared to the
Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and
Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory
Authority, it shall be got determined and certified by a chartered engineer or an architect.
(c) A registered person shall have the option to calculate ‘Te’ in the manner prescribed below
instead of the manner prescribed in (b) above, -
Te shall be calculated as under:
Te = Tc + T1 + Tr
Where, -
Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:
Tc =T3 * (carpet area of commercial apartments in the REP/ total carpet area of commercial
and residential apartments in the REP);
Wherein
T3 = T- (T1 + T2)
T1 = ITC attributable exclusively to construction of commercial portion in the REP
T2 = ITC attributable exclusively to construction of residential portion in the REP
and
Tr is the ITC attributable to construction of residential portion in the REP which has time of
supply on or before 31.03.2019 and which shall be calculated as under,
Tr= (T3 + T2) * F1 * F2 * F3* F4
(d) The amounts ‘Tx’ and ‘Te’ shall be computed separately for input tax credit of central tax, State
tax, Union territory tax and integrated tax.
(e) Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic credit
ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such amount
shall form part of the output tax liability of the registered person and the amount shall be furnished in
FORM GST ITC- 03.
Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension
of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in
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instalments in accordance with the provisions of section 80. The commissioner may issue an order in
FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the
amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(f) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods
and services received on or after 01.04.2019 for construction of residential portion in the REP, to the
extent of difference between Te and T.
(g) The registered person may calculate Tc and utilize credit to the extent of Tc for payment of tax
on commercial apartments, till the complete accounting of Tx is carried out and submitted.
2. Where % completion as on 31.03.2019 is zero but invoicing has been done having time of
supply before 31.03.2019, “Te” shall be calculated as follows: -
(a) Input tax credit on inputs and input services attributable to construction of residential portion
in an ongoing REP, which has time of supply on or before 31.03.2019 may be denoted as Te which
shall be calculated as under,
Te = Tc + Tr
Where, -
Tc is the ITC attributable to construction of commercial portion in the REP, calculated as under:
Tc =Tn * (carpet area of commercial apartments in the REP/ total carpet area of commercial and
residential apartments in the REP) and
Tr is the ITC attributable to construction of residential portion in the REP which has time of supply on
or before 31.03.2019 and which shall be calculated as under,
Tr = Tn* F1 * F2 * F3
Where, -
Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received
in 2019-20 for construction of REP
F1, F2 and F3 shall be the same as above
(b) The registered person shall be eligible to take ITC on goods and services received on or after
01.04.2019 for construction of residential portion in the REP, to the extent of such amount of Te as is
in excess of ITC already taken on goods and services received for the project prior to 31.3.2019.
(c) The amount ‘Te’ shall be computed separately for input tax credit of central tax, State tax,
Union territory tax and integrated tax.
3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be
determined in the following situations as under:
(i) where the difference between percentage invoicing and the percentage completion of
construction is more than 25% percent points; the value of percentage invoicing shall be
deemed to be percentage completion plus 25% percent points;
(ii) where the value of invoices issued on or prior to 31.03.2019 exceeds the consideration actually
received on or prior to 31.03.2019 by more than 25% percent; the value of such invoices for
Agenda for 34th GSTCM
Page 137 of 164

the purpose of determination of percentage invoicing shall be deemed to be actual
consideration received plus 25% of the actual consideration received; and
(iii) where, the value of procurement of inputs and input services prior to 01.04.2019 exceeds the
value of actual consumption of the inputs and input services used in the percentage of
construction completed as on 31.03.2019 by more than 25% percent, the jurisdictional
commissioner or any other officer authorized in this regard may fix the Te based on actual per
unit consumption of inputs and input services and inputs in stock based on the documents duly
certified by a chartered accountant or cost accountant submitted by the promoter in this regard,
applying the accepted principles of accounting.
[F. No.354/32/2019-TRU]
(Gunjan Kumar Verma)
Agenda for 34th GSTCM
Page 138 of 164

Annexure II
Residential Real estate project (RREP)
Input tax credit attributable to construction of residential and commercial portion in an ongoing
RREP, which has time of supply on or after 1.4.2019, shall be calculated project wise for all ongoing
projects, before the due date for furnishing of the return for the month of September following the end
of financial year 2018-19, in the following manner:
1. Where % completion as on 31.03.2019 is not zero
(a) Input tax credit on inputs and input services attributable to construction of residential and
commercial portion in an ongoing RREP, which has time of supply on or after 1.4.2019, may be denoted
as Tx. Tx shall be calculated as under:
Tx=T-Te
Where,
(i) T is the total ITC availed (utilized or not) on inputs and input services used in construction
of the RREP from 1.7.2017 to 31.3.2019 including transitional credit taken on 01.07.2017;
(ii) Te is the eligible ITC attributable to construction of commercial portion and construction
of residential portion, in the RREP which has time of supply on or before 31.03.2019;
(b) Te shall be calculated as under:
Te= T* F1 * F2 * F3* F4
Where, -

F1= Carpet area of residential and commercial apartments in theRREP
Total carpet areaof apartments in the RREP

(In case of a Residential Real Estate Project, value of “F1” shall be 1.)
Total carpet area of residential apartment booked on or before 31.03.2019
F2=
Total carpet area of the residential apartment in RREP


Such value of supply of construction of residential apartments booked
on or before 31.03.2019 which has time of supply on or before
31.03.2019
F3=
Total value of supply of construction of residential apartments booked on or
before 31.03.2019
(F3 is to account for percentage invoicing of booked residential apartments)
F4= 1
% Completion of construction as on 31.03.2019
Agenda for 34th GSTCM
Page 139 of 164

Illustration: where one- fifth (twenty percent) of the construction has been completed, F4 shall be 100
÷ 20 = 5.
Explanation: “% Completion of construction as on 31.03.2019” shall be the same as declared to the
Real Estate Regulatory Authority in terms of section 4 and section 11 of Real Estate (Regulation and
Development) Act, 2016 and where the same is not required to be declared to the Real Estate Regulatory
Authority, it shall be got determined and certified by a chartered engineer or an architect.
(c) The amounts ‘Tx’ and ‘Te’ shall be computed separately for input tax credit of central tax, State
tax, Union territory tax and integrated tax.
(d) Where, Tx is positive, i.e. Te<T, the registered person shall pay, by debit in the electronic credit
ledger or electronic cash ledger, an amount equal to the difference between T and Te. Such amount
shall form part of the output tax liability of the registered person and the amount shall be furnished in
FORM GST ITC- 03.
Explanation: The registered person may file an application in FORM GST DRC- 20, seeking extension
of time for the payment of taxes or any amount due or for allowing payment of such taxes or amount in
instalments in accordance with the provisions of section 80. The commissioner may issue an order in
FORM GST DRC- 21 allowing the taxable person further time to make payment and/or to pay the
amount in such monthly instalments, not exceeding twenty-four, as he may deem fit.
(e) Where Tx is negative, i.e. Te>T, the registered person shall be eligible to take ITC on goods
and services received on or after 01.04.2019 for construction of the RREP, to the extent of difference
between Te and T.

2. Where % completion as on 31.03.2019 is zero but invoicing has been done having time of
supply before 31.03.2018 “Te” shall be calculated as follows: -
(a) Input tax credit on inputs and input services attributable to construction of residential and
commercial portion in an ongoing RREP, which has time of supply on or before 31.03.2019 may be
denoted as Te which shall be calculated as under,
Te = Tn* F1 * F2 * F3
Where, -
Tn= Tax paid on such inputs and input services on which ITC is available under the CGST Act, received
in 2019-20 for construction of residential and commercial apartments in the RREP.
F1, F2 and F3 shall be the same as above
(b) The registered person shall be eligible to take ITC on goods and services received on or after
01.04.2019 for construction of residential or commercial portion in the RREP, to the extent of such
amount of TE as is in excess of ITC already taken on goods and services received for the project prior
to 31.3.2019.
(c) The amount ‘Te’ shall be computed separately for input tax credit of central tax, State tax,
Union territory tax and integrated tax.
Agenda for 34th GSTCM
Page 140 of 164

3. Notwithstanding anything contained in paragraph 1 or paragraph 2 above, Te shall be
determined in the following situations as under:
(i) where the difference between percentage invoicing and the percentage completion of
construction is more than 25% percent points; the value of percentage invoicing shall be
deemed to be percentage completion plus 25% percent points;
(ii) where the value of invoices issued on or prior to 31.03.2019 exceeds the consideration actually
received on or prior to 31.03.2019 by more than 25% percent; the value of such invoices for
the purpose of determination of percentage invoicing shall be deemed to be actual
consideration received plus 25% of the actual consideration received; and
(iii) where, the value of procurement of inputs and input services prior to 01.04.2019 exceeds the
value of actual consumption of the inputs and input services used in the percentage of
construction completed as on 31.03.2019 by more than 25% percent, the jurisdictional
commissioner or any other officer authorized in this regard may fix the Te based on actual per
unit consumption of inputs and input services and inputs in stock based on the documents duly
certified by a chartered accountant or cost accountant submitted by the promoter in this regard,
applying the accepted principles of accounting.

[F. No.354/32/2019-TRU]
(Gunjan Kumar Verma)

Agenda for 34th GSTCM
Page 141 of 164

Annexure III
Illustration 1:
A promoter has procured following goods and services [other than capital goods and services by way of grant of
development rights, long term lease of land or FSI] for construction of a residential real estate project during a
financial year.
Sl.
No.
Name of input goods and services % age of input goods and
services received during
the financial year
Whether inputs received from
registered supplier?
(Y/ N)
1 Sand 10 Y
2 Cement 15 N
3 Steel 20 Y
4 Bricks 15 Y
5 Flooring tiles 10 Y
6 Paints 5 Y
7 Architect/ designing/ CAD drawing
etc.
10 Y
8 Aluminium windows, Ply,
commercial wood
15 Y
In this example, the promoter has procured 80% of goods and services [other than services by way of grant of
development rights, long term lease of land (against upfront payment in the form of premium, salami, development
charges etc.) or FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], from a
GST registered person. However, he has procured cement from an unregistered supplier. Hence at the end of
financial year, the promoter has to pay GST on cement at the applicable rates on reverse charge basis.

Illustration 2:
A promoter has procured following goods and services [other than services by way of grant of development rights,
long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or
FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a
residential real estate project during a financial year.
Sl.
No.
Name of input goods and services % age of input goods and
services received during
the financial year
Whether inputs received from
registered supplier?
(Y/ N)
1 Sand 10 Y
2 Cement 15 Y
3 Steel 20 Y
4 Bricks 15 Y
5 Flooring tiles 10 Y
6 Paints 5 N
7 Architect/ designing/ CAD drawing
etc.
10 Y
8 Aluminium windows, Ply,
commercial wood
15 N
Agenda for 34th GSTCM
Page 142 of 164

In this example, the promoter has procured 80% of goods and services including cement from a GST registered
person. However, he has procured paints, aluminum windows, ply and commercial wood etc. from an unregistered
supplier. Hence at the end of financial year, the promoter is not required to pay GST on inputs on reverse charge
basis.

Illustration 3:

A promoter has procured following goods and services [other than services by way of grant of development rights,
long term lease of land (against upfront payment in the form of premium, salami, development charges etc.) or
FSI (including additional FSI), electricity, high speed diesel, motor spirit, natural gas], for construction of a
residential real estate project during a financial year.
Sl.
No.
Name of input goods and services % age of input goods and
services received during
the financial year
Whether inputs procured
from registered supplier?
(Y/ N)
1 Sand 10 N
2 Cement 15 N
3 Steel 15 Y
4 Bricks 10 Y
5 Flooring tiles 10 Y
6 Paints 5 Y
7 Architect/ designing/ CAD drawing
etc.
10 Y
8 Aluminium windows 15 N
9 Ply, commercial wood 10 N
In this example, the promoter has procured 50% of goods and services from a GST registered person. However,
he has procured sand, cement and aluminum windows, ply and commercial wood etc. from an unregistered
supplier. Thus, value of goods and services procured from registered suppliers during a financial year falls short
of threshold limit of 80%. To fulfill his tax liability on the shortfall of 30% from mandatory purchase, the promoter
has to pay GST on cement at the applicable rate on reverse charge basis. After payment of GST on cement, on the
remaining shortfall of 15%, the promoter shall pay tax @ 18% under RCM.

[F. No.354/32/2019-TRU]

(Gunjan Kumar Verma)

Agenda for 34th GSTCM
Page 143 of 164

Sl.No. 2
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-
SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No.<>/2018- Central Tax (Rate)
New Delhi, the <>st March, 2019
G.S.R......(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), the Central Government, on being satisfied that it is
necessary in the public interest so to do, on the recommendations of the Council, hereby makes the
following further amendments in the notification of the Government of India, in the Ministry of Finance
(Department of Revenue), No.12/2017- Central Tax (Rate), dated the 28thJune, 2017, published in the
Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 691(E), dated the
28thJune, 2017, namely:-

In the said notification, -
(i) in the preamble, for the words and figures “sub-section (1) of section 11” the words, figures and
punctuation“, sub-section (3) and sub-section (4) of section 9, sub-section (1) of section 11, sub-section
(5) of section 15 and section 148,” shall be substituted;

(ii)in the Table, -
(a) after serial number 41 and the entries relating thereto, the following serial numbers and entries
relating thereto shall be inserted, namely: -
(1) (2) (3) (4) (5)
“41A Heading
9972
Service by way of transfer
of development rights or
FSI (including additional
FSI) for construction of
residential apartments by a
promoter in a real estate
project, intended for sale to
a buyer, wholly or partly,
except where the entire
consideration has been
received after issuance of
completion certificate,
where required, by the
competent authority or
after its first occupation,
whichever is earlier.
The amount of GST
exemption available for
Nil Provided that the promoter shall be liable to pay
tax at the applicable rate, on reverse charge basis,
on such proportion of value of development
rights, or FSI (including additional FSI), or both,
as is attributable to the residential apartments,
which remain unsold on the date of issuance of
completion certificate, or first occupation of the
REP, as the case may be, as per the following
formula; -
(GST payable on TDR or FSI (including
additional FSI) or both for construction of the
residential apartments in the REP but for the
exemption contained herein) *(carpet area of
the residential apartments in the REP which
remain un- booked or un-sold on the date of
issuance of completion certificate or first
occupation/ Total carpet area of the residential
apartments in the REP)
Agenda for 34th GSTCM
Page 144 of 164

construction of residential
apartments in the REP
under this notification shall
be calculated as under:
(GST payable on TDR or
FSI (including additional
FSI) or both for
construction of the
REP)*(carpet area of the
residential apartments in
the REP/ Total carpet area
of the residential and
commercial apartments in
the REP)

Provided further that tax payable in terms of the
first proviso hereinabove shall not exceed 0.5% of
the value in case of affordable residential
apartments and 2.5% of the value in case of
residential apartments other than affordable
residential apartments remaining unsold on the
date of issuance of completion certificate or first
occupation
The liability to pay central tax on the said portion
of the development rights or FSI, or both,
calculated as above, shall arise on the date of
completion or first occupation of the REP, as the
case may be, whichever is earlier.
41B Heading
9972
Upfront amount (called as
premium, salami, cost,
price, development charges
or by any other name)
payable in respect of
service by way of granting
of long term lease of thirty
years, or more for
construction of residential
apartments by a promoter
in a real estate project,
intended for sale to a buyer,
wholly or partly, except
where the entire
consideration has been
received after issuance of
completion certificate,
where required, by the
competent authority or
after its first occupation,
whichever is earlier.
The amount of GST
exemption available for
construction of residential
apartments in the REP
under this notification shall
be calculated as under:
(GST payable on upfront
amount (called as
premium, salami, cost,
Nil Provided that the promoter shall be liable to pay
tax at the applicable rate, on reverse charge basis,
on such proportion of upfront amount (called as
premium, salami, cost, price, development
charges or by any other name) paid for long term
lease of land, as is attributable to the residential
apartments, which remain unsold on the date of
issuance of completion certificate, or first
occupation of the REP, as the case may be, as per
the following formula; -
(GST payable on upfront amount (called as
premium, salami, cost, price, development
charges or by any other name) payable for
long term lease of land for construction of the
REP) but for the exemption contained herein)
*(carpet area of the residential apartments in
the REP which remain un- booked or un-sold
on the date of issuance of completion
certificate or first occupation/ Total carpet
area of the residential apartments in the REP)
Provided further that tax payable in terms of the
first proviso hereinabove shall not exceed 0.5%of
the value in case of affordable residential
apartments and 2.5% of the value in case of
residential apartments other than affordable
residential apartments remaining unsold on the
date of issuance of completion certificate or first
occupation.
Agenda for 34th GSTCM
Page 145 of 164

price, development charges
or by any other name)
payable for long term lease
of land for construction of
the REP) *(carpet area of
the residential apartments
in the REP/ Total carpet
area of the residential and
commercial apartments in
the REP).
The liability to pay central tax on the said
proportion of upfront amount (called as premium,
salami, cost, price, development charges or by any
other name) paid for long term lease of land,
calculated as above, shall arise on the date of issue
of completion certificate or first occupation of the
REP, as the case may be.


(iii) After paragraph 1, the following paragraphs shall be inserted, namely, -

“1A. Value of supply of service by way of transfer of development rights or FSI by a person to the
builder/developer against consideration in the form of residential or commercial apartments shall be
deemed to be equal to the value of similar apartments charged by the builder/developer from the
independent buyers nearest to the date on which such development rights or FSI is transferred to the
builder/developer.

1B. Value of portion of residential or commercial apartments remaining un-sold on the date of issuance of
completion certificate or first occupation, as the case may be, shall be deemed to be equal to the value of
similar apartments charged by the builder/developer nearest to the date of issuance of completion
certificate or first occupation, as the case may be.”

(iv) in paragraph 3 relating to Explanation, after clause (iv), the following clause shall be inserted, namely:
-

“(v) The term “apartment” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.

(vi) The term “affordable residential apartment” shall have the same meaning as assigned to it in the
notification No. ___, dated, published in Gazette of India vide GSR No___ dated, ______.

(vii) The term “promoter” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.

(viii) The term “real estate project (REP)” shall have the same meaning as assigned to it in Real Estate
(Regulation and Development) Act, 2016.

(ix) The term “carpet area” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.

(x) an apartment booked on or before 31.03.2019 shall mean an apartment which meets all the following
three conditions, namely- (a) part of supply of construction of which has time of supply on or before
31.03.2019 and (b) at least one instalment on or before 31.03.2019 and (c) an allotment letter or sale
Agenda for 34th GSTCM
Page 146 of 164

agreement or similar other document evidencing booking of the apartment has been issued on or before
31.03.2019.”

2. This notification shall come into force on the 1stday of April, 2019.
[F. No.354/<>/2018 -TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: -The principal notification No. 12/2017 - Central Tax (Rate), dated the 28thJune, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 691 (E), dated the 28thJune, 2017
and was last amended by notification No. 23/2018 - Central Tax (Rate), dated the 20thSeptember,
2018vide number G.S.R. 906(E), dated the 20thSeptember, 2018.
Agenda for 34th GSTCM
Page 147 of 164

Sl. No. 3
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. _/2019- Central Tax (Rate)
New Delhi, the ___, 2019
GSR......(E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central
Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of
the Council, hereby makes the following further amendments in the notification of the Government of
India, in the Ministry of Finance (Department of Revenue), No.13/2017- Central Tax (Rate), dated the
28thJune, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide
number G.S.R. 692(E), dated the 28thJune, 2017, namely:-

In the said notification, -

(i) in the Table, after serial number 5A and the entries relating thereto, the following serial number
and entries shall be inserted, namely: -
(1) (2) (3) (4)
“5B Services supplied by any
person by way of transfer of
development rights or FSI
(including additional FSI)
for construction of a real
estate project by a
promoter.
Any person Promoter;
5C Long term lease of land (30
years or more) by any
person against
consideration in the form of
upfront amount (called as
premium, salami, cost,
price, development charges
or by any other name)
and/or periodic rent for
construction of a real estate
project by a promoter.
Any person Promoter;

(ii) in the Explanation, after clause (g), the following clause shall be inserted, namely: -

Agenda for 34th GSTCM
Page 148 of 164

“ “(h)The term “apartment” shall have the same meaning as assigned to it in Real Estate
(Regulation and Development) Act, 2016.
(i) “Promoter” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.
(j) “Real estate project (REP)” shall have the same meaning as assigned to it in Real Estate
(Regulation and Development) Act, 2016.”.

2. This notification shall come into force with effect from 1stof April, 2019.

[F. No. 354/32/2019- TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India
Note: -The principal notification No. 13/2017 - Central Tax (Rate), dated the 28th June, 2017 was
published in the Gazette of India, Extraordinary, vide number G.S.R. 692 (E), dated the 28thJune, 2017
and was last amended by notification No.__/2018 - Central Tax (Rate), dated the ____, 2018vide
number G.S.R. ____(E), dated the ______, 2018.
Agenda for 34th GSTCM
Page 149 of 164

Sl. No. 4
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. _/2019-Central Tax
New Delhi, the ___, 2019
G.S.R......(E).- In exercise of the powers conferred by section 148 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), and in supersession of notification No. 4/2018- Central Tax (Rate)
dated 25th January, 2018 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide GSR No. _____dated 25th January, 2018,the Central Government, on the recommendations of the
Council, hereby notifies the following classes of registered persons, namely,
(i) a promoter who receives development rights or FSI (including additional FSI) for construction
of a real estate project against consideration paid by him, wholly or partly, in the form of
construction service of commercial or residential apartments in the REP or in any other form
including in cash;
(ii)a promoter who receives long term lease of land for construction of residential apartments in a
real estate project against consideration paid by him, in the form of upfront amount (called as
premium, salami, cost, price, development charges or by any other name);
as the registered persons in whose case the liability to pay central tax on, -

(a) the consideration paid by him in the form of construction service of commercial or residential
apartments in the REP, for supply of development rights or FSI (including additional FSI);
(b) the monetary consideration paid by him, for supply of development rights or FSI (including additional
FSI) relatable to construction of residential apartments in the real estate project;
(c) the upfront amount (called as premium, salami, cost, price, development charges or by any other
name) paid by him for long term lease of land relatable to construction of residential apartments in the
real estate project; and
(d) the supply of construction service by him against consideration in the form of development rights or
FSI (including additional FSI), -
shall arise on the date of issuance of completion certificate for the REP, where required, by the competent
authority or on its first occupation, whichever is earlier.

2. Explanation:
(i) The term “apartment” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.

(ii) The term “promoter” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.
Agenda for 34th GSTCM
Page 150 of 164

(iii) The term “real estate project (REP)” shall have the same meaning as assigned to it in Real Estate
(Regulation and Development) Act, 2016.

(iv) Tax on services covered by sub-para (a), (b) and (c) of paragraph 1 above is required to be paid under
RCM in accordance with notification No. - Central Tax (Rate) dated ______ published in the Gazette of
India, Extraordinary, Part II, Section 3, Sub-section (i), vide GSR No. _____dated ________ .

3. The notification No. 4/2018- Central Tax (Rate) dated 25th January, 2018 hereby rescinded. This
notification shall come into force on the 1stday of April, 2019.


[F. No.354/32/2019-TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India
Agenda for 34th GSTCM
Page 151 of 164

Sl. No. 5
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. _/2019- Central Tax (Rate)
New Delhi, the ___, 2019
GSR......(E).- In exercise of the powers conferred by sub-section (4) of section 9 of the Central Goods
and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the
Council, hereby notifies that the registered person specified in column (3) of the table below, shall in
respect of supply of goods or services or both specified in column (2) of the Table below, received
from an unregistered supplier shall pay tax on reverse charge basis as recipient of such goods or services
or both:-
Table
Sl.
No.
Category of supply of goods and services Recipient of
goods and
services
(1) (2) (3)
1 Supply of such goods and services or both [other than services by way of
grant of development rights, long term lease of land (against upfront
payment in the form of premium, salami, development charges etc.) or FSI
(including additional FSI)] which constitute the shortfall from the
minimum value of goods or services or both required to be purchased by
a promoter for construction of Real Estate Project (REP), in a financial
year (or part of the financial year till the date of issuance of completion
certificate or first occupation, whichever is earlier) as prescribed in
notification No. 11/ 2017- Central Tax Rate, dated 28.06.2017, published
in Gazette of India vide G.S.R. No. _, dated _____
Promoter
2 Cement falling in chapter heading 2523 in the first schedule to the
Customs Tariff Act, 1975 (51 of 1975).
Promoter
3 Capital goods falling under any chapter in the first schedule to the Customs
Tariff Act, 1975 (51 of 1975).
Promoter

Explanation. - For the purpose of this notification, -

(i) “Promoter” shall have the same meaning as assigned to it in Real Estate (Regulation and
Development) Act, 2016.

(iii) “Real estate project (REP)” shall have the same meaning as assigned to it in Real Estate (Regulation
and Development) Act, 2016.”.
Agenda for 34th GSTCM
Page 152 of 164


2. This notification shall come into force with effect from 1stof April, 2019.

[F. No. 354/32/2019- TRU]

(Gunjan Kumar Verma)
Under Secretary to the Government of India
Agenda for 34th GSTCM
Page 153 of 164

Sl. No. 6
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. _/2019- Central Tax (Rate)
New Delhi, the ___, 2019
G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 9 and sub- section (5) of
section 15 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on
the recommendations of the Council, hereby makes the following further amendments in the notification
of the Government of India in the Ministry of Finance (Department of Revenue), No.1/2017-Central
Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section
3, Sub-section (i), vide number G.S.R. 673(E), dated the 28th June, 2017, namely:-

In the said notification, in Schedule III - 9%, after serial number 452P in column (1) and the entries
relating thereto in column (2), (3) and (4), the following serial number and entries shall be inserted,
namely: -
(1) (2) (3) (4)
“452Q Any chapter Supply of any goods other than capital goods and cement
falling under chapter heading 2523 in the first schedule to the
Customs Tariff Act, 1975 (51 of 1975), by an unregistered
person to a promoter for construction of REP on which tax is
payable by the promoter as recipient of goods under sub-
section 4 of section 9 of the Central Goods and Services Tax
Act, 2017 (12 of 2017), as prescribed in notification No. ___/
2019- Central Tax Rate, dated __, published in Gazette
of India vide G.S.R. No. _, dated ____

Explanation. –
(i) “Promoter” shall have the same meaning as assigned to it
in Real Estate (Regulation and Development) Act, 2016.

(ii) “Real estate project (REP)” shall have the same meaning
as assigned to it in Real Estate (Regulation and Development)
Act, 2016.”.
9%”;
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(iii) This entry is to be taken to apply to all goods which
satisfy the conditions prescribed herein, even though they
may be covered by a more specific chapter/ heading/ sub
heading or tariff item elsewhere in this notification.

2. This notification shall come into force with effect from 1stof April, 2019.
[F. No. 354/32/2019- TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: - The principal notification No.1/2017-Central Tax (Rate), dated the 28thJune, 2017 was published
in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E),
dated the 28thJune, 2017 and last amended by notification No. ____-Central Tax (Rate), dated the ____,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.
____(E), dated the ____.
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Sl. No. 7
(Amendment to CGST Rule 42 & 43)
42. Manner of determination of input tax credit in respect of inputs or input services and reversal
thereof.-(1) The input tax credit in respect of inputs or input services, which attract the provisions of
sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly
for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly
for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable
supplies in the following manner, namely,-
(a) the total input tax involved on inputs and input services in a tax period, be denoted as ‘T’;
(b) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to be used
exclusively for the purposes other than business, be denoted as ‘T1’;
(c) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to be used
exclusively for effecting exempt supplies, be denoted as ‘T2’;
(d) the amount of input tax, out of ‘T’, in respect of inputs and input services on which credit is not
available under sub-section (5) of section 17, be denoted as ‘T3’;
(e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted
as ‘C1’ and calculated as
C1 = T- (T1+T2+T3);
(f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively
for effecting supplies other than exempted but including zero rated supplies, be denoted as ‘T4‘;
(g) ‘T1’, ‘T2’, ‘T3’and ‘T4’ shall be determined and declared by the registered person at the invoice
level in FORM GSTR-2 and GSTR-3B;
(h) input tax credit left after attribution of input tax credit under clause (g) shall be called common
credit, be denoted as ‘C2’ and calculated as
C2 = C1- T4;
(i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D1’ and
calculated as
D1= (E÷F) × C2
where,
‘E’ is the aggregate value of exempt supplies during the tax period, and
‘F’ is the total turnover in the State of the registered person during the tax period:
Provided that in case of supply of services covered by para 5 (b) of Schedule II of CGST Act,
2017, the value of ‘E/F’ for a tax period shall be calculated for each REP separately, taking value
of E and F as under;
Agenda for 34th GSTCM
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E= aggregate carpet area of the apartments, construction of which is exempt from tax + aggregate
carpet area of the apartments, construction of which is not exempt from tax, but are identified by
the promoter to be sold after issue of completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the real estate project;

Explanation: In the tax period in which the issuance of completion certificate or first occupation
of the real estate project takes place, value of E shall also include aggregate carpet area of the
apartments, which have not been booked till the date of issuance of completion certificate or first
occupation of the real estate project, whichever is earlier

(Remarks: - Residential apartments shall be covered in exempt supplies by virtue of Explanation
4 (iv) in notification No. 11/2017-CT(R)

(TO BE INSERTED THROUGH ROD)
Provided further that where the registered person does not have any turnover during the said tax period
or the aforesaid information is not available, the value of ‘E/F’ shall be calculated by taking values of
‘E’ and ‘F’ of the last tax period for which the details of such turnover are available, previous to the
month during which the said value of ‘E/F‘ is to be calculated;
Explanation: For the purposes of this clause, it is hereby clarified that the aggregate value of exempt
supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 [and
entry 92A] of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the
said Schedule;
(j) the amount of credit attributable to non-business purposes if common inputs and input services are
used partly for business and partly for non-business purposes, be denoted as ‘D2’, and shall be equal to
five per cent. of C2; and
(k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes
of business and for effecting supplies other than exempted supplies but including zero rated supplies
and shall be denoted as ‘C3’, where, -
C3 = C2 - (D1+D2);
(l) the amount ‘C3‘, ‘D1’ and ‘D2’ shall be computed separately for input tax credit of central tax, State
tax, Union territory tax and integrated tax and declared in Form GSTR-3B;
(m) the amount equal to aggregate of ‘D1’ and ‘D2’ shall be added to the output tax liability of the
registered person:
Provided that where the amount of input tax relating to inputs or input services used partly for the
purposes other than business and partly for effecting exempt supplies has been identified and segregated
at the invoice level by the registered person, the same shall be included in ‘T1’ and ‘T2’ respectively,
and the remaining amount of credit on such inputs or input services shall be included in ‘T4’.
(2) Except in case of supply of services covered by para 5(b) of schedule II of CGST Act, 2017, the
input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before
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the due date for furnishing of the return for the month of September following the end of the financial
year to which such credit relates, in the manner specified in the said sub-rule and-
(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’ exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess shall
be added to the output tax liability of the registered person in the month not later than the month of
September following the end of the financial year to which such credit relates and the said person shall
be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50
for the period starting from the first day of April of the succeeding financial year till the date of payment;
or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’
exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’, such excess amount
shall be claimed as credit by the registered person in his return for a month not later than the month of
September following the end of the financial year to which such credit relates.
(3) In case of supply of services covered by para 5(b) of schedule II of CGST Act,2017, the input tax
determined under sub-rule (1) shall be calculated finally, for each REP, for the entire period from the
commencement of the REP or 1.7.2017, whichever is later, to the completion or first occupation of the
REP, whichever is earlier, before the due date for furnishing of the return for the month of September
following the end of financial year in which the completion certificate is issued or first occupation takes
place of the REP, in the manner prescribed in the said sub-rule, with the modification that value of E/F
shall be calculated taking value of E and F as under:
E= aggregate carpet area of the apartments, construction of which is exempt from tax + aggregate carpet
area of the apartments, construction of which is not exempt from tax, but which have not been booked
till the date of issuance of completion certificate or first occupationof the real estate project, whichever
is earlier;
F= aggregate carpet area of the apartments in the real estate project;
and, -
(a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’ exceeds the
aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess shall
be added to the output tax liability of the registered person in the month not later than the month of
September following the end of the financial year in which the completion certificate is issued or first
occupation takes place of the REP and the said person shall be liable to pay interest on the said excess
amount at the rate specified in sub-section (1) of section 50 for the period starting from the first day of
April of the succeeding financial year till the date of payment; or
(b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’
exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’, such excess amount
shall be claimed as credit by the registered person in his return for a month not later than the month of
September following the end of the financial year in which the completion certificate is issued or first
occupation takes place of the REP.
Provide that in case of real estate projects which commenced prior to 01.04.2019, any credit paid, by
debit in the electronic credit ledger or electronic cash ledger, on transition on 01.04.2019 in accordance
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with notification No. ___ dated,____ published in the Gazette of India vide GSR No.____, dated_____,
shall be added to the aggregate of the amounts of D1 and D2 determined under sub-rule 1; and any
eligible credit taken on account of such transition in accordance with the said notification shall be
subtracted from the aggregate of the amounts of D1 and D2 determined under sub- rule 1 in order to
determine the output tax liability under (a) or credit eligibility under (b) above as the case may be.
(4) Where any input or input service are used for more than one REP, input tax credit with respect to
such input or input service shall be assigned to each REP on a reasonable basis and credit reversal
pertaining to each project shall be carried out as per sub-rule (3).

43. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain
cases.-(1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of
capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used
for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies
including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes
of business or for effecting taxable supplies in the following manner, namely,-
(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-
business purposes or used or intended to be used exclusively for effecting exempt supplies shall be
indicated in FORM GSTR-2 and FORM GSTR-3B and shall not be credited to his electronic credit
ledger;
(b) the amount of input tax in respect of capital goods used or intended to be used exclusively for
effecting supplies other than exempted supplies but including zero rated supplies shall be indicated in
FORM GSTR-2and FORM GSTR-3B and shall be credited to the electronic credit ledger;
(c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as
‘A’, shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as
five years from the date of the invoice for such goods:
Provided that where any capital goods earlier covered under clause (a) is subsequently covered under
this clause, the value of ‘A’ shall be arrived at by reducing the input tax at the rate of five percentage
points for every quarter or part thereof and the amount ‘A’ shall be credited to the electronic credit
ledger;
Explanation. - An item of capital goods declared under clause (a) on its receipt shall not attract the
provisions of sub-section (4) of section 18, if it is subsequently covered under this clause.
(d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under clause (c), to be
denoted as ‘Tc’, shall be the common credit in respect of capital goods for a tax period:
Provided that where any capital goods earlier covered under clause (b) is subsequently covered under
clause (c), the value of ‘A’ arrived at by reducing the input tax at the rate of five percentage points for
every quarter or part thereof shall be added to the aggregate value ‘Tc’;
(e) the amount of input tax credit attributable to a tax period on common capital goods during their
useful life, be denoted as ‘Tm’ and calculated as
Tm= Tc÷60
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(f) the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose
useful life remains during the tax period, be denoted as ‘Tr’ and shall be the aggregate of ‘Tm’ for all
such capital goods;
(g) the amount of common credit attributable towards exempted supplies, be denoted as ‘Te’, and
calculated as
Te= (E÷ F) x Tr
where,
‘E’ is the aggregate value of exempt supplies, made, during the tax period, and
‘F’ is the total turnover of the registered person during the tax period:
Provided that in case of supply of services covered by para 5 (b) of Schedule II of CGST Act,
2017, the value of ‘E/F’ for a tax period shall be calculated for each REP separately, taking value
of E and F as under;

E= aggregate carpet area of the apartments, construction of which is exempt from tax + aggregate
carpet area of the apartments, construction of which is not exempt from tax, but are identified by
the promoter to be sold after issue of completion certificate or first occupation, whichever is earlier;

F= aggregate carpet area of the apartments in the real estate project;

Explanation: In the tax period in which the issuance of completion certificate or first occupation
of the real estate project takes place, value of E shall also include aggregate carpet area of the
apartments, which have not been booked till the date of issuance of completion certificate or first
occupation of the real estate project, whichever is earlier.
(TO BE INSERTED THROUGH ROD)
Provided further that where the registered person does not have any turnover during the said tax period
or the aforesaid information is not available, the value of ‘E/F’ shall be calculated by taking values of
‘E’ and ‘F’ of the last tax period for which the details of such turnover are available, previous to the
month during which the said value of ‘E/F’ is to be calculated;
Explanation. - For the purposes of this clause, it is hereby clarified that the aggregate value of exempt
supplies and the total turnover shall exclude the amount of any duty or tax levied under entry 84 [and
entry 92A] of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the
said Schedule;
(h) the amount Te along with the applicable interest shall, during every tax period of the useful life of
the concerned capital goods, be added to the output tax liability of the person making such claim of
credit.
(i) The amount Te shall be computed separately for central tax, State tax, Union territory tax and
integrated tax and declared in FORM GSTR-3B.
(2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and
integrated tax.
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(2)In case of supply of services covered by para 5(b) of schedule II of CGST Act,2017,the amount of
common credit attributable towards exempted supplies (Te final)shall be calculated finally for the entire
period from the commencement of the REP or 1.7.2017, whichever is later,to the completion or first
occupation of the REP, whichever is earlier, for each REP separately, before the due date for furnishing
of the return for the month of September following the end of financial year in which the completion
certificate is issued or first occupation takes place of the REP, as under:
Tefinal= (E/F)*Tcfinal,
Where,-
E= aggregate carpet area of the apartments, construction of which is exempt from tax + aggregate carpet
area of the apartments, construction of which is not exempt from tax, but have not been booked till the
date of issuance of completion certificate or first occupation of the real estate project, whichever is
earlier;
F= aggregate carpet area of the apartments in the real estate project;
Tcfinal = aggregate of Afinal in respect of all capital goods used in the project and Afinal for each capital
goods shall be calculated as under,
Afinal = A x (number of months for which capital goods is used for the project/ 60)
and, -
(a) where value of Tefinal exceeds the aggregate of amounts of Te determined for each tax period under
sub-rule (1), such excess shall be added to the output tax liability of the registered person in the month
not later than the month of September following the end of the financial year in which the completion
certificate is issued or first occupation takes place of the REP and the said person shall be liable to pay
interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period
starting from the first day of April of the succeeding financial year till the date of payment; or
(b) where aggregate of amounts of Te determined for each tax period under sub-rule (1) exceeds Tefinal,
such excess amount shall be claimed as credit by the registered person in his return for a month not later
than the month of September following the end of the financial year in which the completion certificate
is issued or first occupation takes place of the REP.
Explanation; - For the purpose of calculation of Tcfinal, part of the month shall be treated as one complete
month.
(3) The amount Tefinal and Tcfinal shall be computed separately for central tax, State tax, Union territory
tax and integrated tax.
(4) Where any capital goods are used for more than one REP, input tax credit with respect to such
capital goods shall be assigned to each REP on a reasonable basis and credit reversal pertaining to each
project shall be carried out as per sub-rule (2).

(5) where any capital goods used for the project have their useful life remaining on the completion of
the real estate project,
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[Explanation1: -For the purposes of rule 42, and this rule, it is hereby clarified that the aggregate value
of exempt supplies shall exclude: -
(a) omitted
(b) the value of services by way of accepting deposits, extending loans or advances in so far as the
consideration is represented by way of interest or discount, except in case of a banking company or a
financial institution including a non-banking financial company, engaged in supplying services by way
of accepting deposits, extending loans or advances; and
(c) the value of supply of services by way of transportation of goods by a vessel from the customs
station of clearance in India to a place outside India.
Explanation 2:
For the purposes of this rule, -
(i) The term “apartment” shall have the same meaning as assigned to it in the Real Estate (Regulation
and Development) Act, 2016.

(ii) The term “real estate project (REP)” shall have the same meaning as assigned to it in the Real Estate
(Regulation and Development) Act, 2016.

(iii) The term “carpet area” shall have the same meaning as assigned to it in the Real Estate (Regulation
and Development) Act, 2016.

(iv)an apartment booked on the date of issuance of completion certificate or first occupation of the
real estate projectshall mean an apartment which meets all the following three conditions, namely- (a)
part of supply of construction of the apartment has time of supply on or before the said date and (b) at
least one instalment on or before 31.03.2019 and (c) an allotment letter or sale agreement or any other
similar document evidencing booking of the apartment has been issued on or before the said date.






Agenda for 34th GSTCM
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Agenda Item 6: Creation of the State and Area Benches of the Goods and Services Tax Appellate
Tribunal (GSTAT)
The Chapter XVIII of the CGST Act, 2017 provides for the Appeal and Review Mechanism
for dispute resolution under the GST Regime. Section 109 of this Chapter under CGST Act empowers
the Central Government to constitute, on the recommendation of Council, by notification, with effect
from such date as may be specified therein, an Appellate Tribunal known as the Goods and Services
Tax Appellate Tribunal for hearing appeals against orders passed by the Appellate Authority or by the
Revisional Authority. The law envisages constitution of National Bench/Regional Benches and the
State Bench/Area Benches.
2. Sub Section (6) of Section 109 of the CGST Act reads as under:
(6) The Government shall, by notification, specify for each State or Union territory except
for the State of Jammu and Kashmir, a Bench of the Appellate Tribunal (hereafter in this
Chapter, referred to as “State Bench”) for exercising the powers of the Appellate Tribunal
within the concerned State or Union territory:
Provided that for the State of Jammu and Kashmir, the State Bench of the Goods and Services
Tax Appellate Tribunal constituted under this Act shall be the State Appellate Tribunal
constituted under the Jammu and Kashmir Goods and Services Tax Act, 2017:
Provided further that the Government shall, on receipt of a request from any State Government,
constitute such number of Area Benches in that State, as may be recommended by the Council:
Provided also that the Government may, on receipt of a request from any State, or on its own
motion for a Union territory, notify the Appellate Tribunal in a State to act as the Appellate
Tribunal for any other State or Union territory, as may be recommended by the Council, subject
to such terms and conditions as may be prescribed.”
3. While the proposal for constitution of National Bench of the Appellate Tribunal has been
approved by the Cabinet, the process of notifying the State Benches in each of the State or Union
Territories except Jammu & Kashmir needs to be initiated. Since the first proviso to sub-Section(1)
provides that on receipt of a request for any State Government, Centre Government may constitute such
number of Area Benches as may be recommended by the Council and the second proviso to sub Section
(6) provides that on receipt of the request from any State and on the recommendations of the Council,
an Appellate Tribunal in another State may be notified as Appellate Tribunal for that State, opinion
regarding constitution of State Bench from all States/UTs as per sub-Section (6) of Section 109 were
sought.
4. The details of information provided by the States/UTs is as below:
S.
No.
Name of
State/UTs
Location for State
Bench
Location for Area Bench
1. Chhattisgarh Atal Nagar Raipur Not required
2. Karnataka Bengaluru Not required
3. Himachal Pradesh Shimla Not required
4. West Bengal Kolkata two Area Benches at Kolkata.
5. Uttarakhand Dehradun Not required
6. Assam Guwahati Not required
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S.
No.
Name of
State/UTs
Location for State
Bench
Location for Area Bench
7. Tripura (place not Indicated) Not required
8. Tamil Nadu Chennai Not required
9. Haryana Hisar Not required
10. Gujarat Ahmedabad Not required
11 Puducherry Pondicherry Not required
12. Maharashtra Mumbai Pune and Nagpur
13. Punjab Chandigarh Not required
14. Goa Panaji Not required
15. Bihar Patna Not required
16. Jharkhand Ranchi Not required
17. Uttar Pradesh Allahabad 4 Area Benches at 4 Locations
(Annexure 1)
5. The State of Sikkim has conveyed that it is not in favor of setting up of Appellate Tribunal
Benches under Section 109 of Sikkim Goods & Services Tax Act, 2017.Further, the State of Nagaland
has informed that since the State of Nagaland currently lacks expertise to constitute the State Bench of
GSTAT, the state may be clubbed with the State Bench of a neighboring State for the time being. The
response from other States/UTs are still awaited.
6. The matter is placed before GST Council for consideration.

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Annexure 1
SL.
No
Name of the Zone Place
1 Ghaziabad Ghaziabad
2 Lucknow Lucknow
3 Varanasi Varanasi
4 Agra Agra





Agenda for 34th GSTCM