38th GST Council Meeting Volume 1

Confidential





Agenda for
38th GST Council Meeting

18 December 2019


Volume – 1


Agenda for 38th GSTCM Volume 1
Page 2 of 300



Agenda for 38th GSTCM Volume 1
Page 3 of 300
File No: 654/38th GSTCM/GSTC/2019
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 3rd December 2019

Notice for the 38th Meeting of the GST Council scheduled on 18th December 2019
The undersigned is directed to refer to the subject cited above and to say that the 38th
Meeting of the GST Council will be held on 18th December 2019 at NDMC Convention Centre,
Sansad Marg, New Delhi. The schedule of the meeting is as follows:
 Wednesday, 18 December 2019 : 14:00 hours onwards
2. In addition, an Officers’ Meeting will be held on 17th December 2019 at the same venue
as per following schedule:
 Tuesday, 17 December 2019 : 11:00 hours onwards
3. The agenda items for the 38th Meeting of the GST Council will be communicated in
due course of time.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the
38th GST Council 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, Union Territories of Delhi, Puducherry and
Jammu and Kashmir 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. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceedings of the Council.
5. Chairman, GST Network

Agenda for 38th GSTCM Volume 1
Page 4 of 300
Agenda Items for the 38th Meeting of the GST Council on 18th December 2019
1. Confirmation of the Minutes of 37th GST Council Meeting held on 20th September 2019
2. Issues concerning GST on Lottery
3. Revenue Analysis
Recommendations of the GoM on Revenue Analysis and
Deliberations of the Committee of Officers on Revenue Augmentation
4. Report of GoM on Real Estate
5. Issues recommended by the Fitment Committee for the consideration of the GST Council
6. Issues recommended by the Law Committee for the consideration of the GST Council
7. Creation of Public Grievance Redressal Committee as per Hon’ble High Court of Delhi’s order
in the case of Sales Tax Bar Association
8. Status of Group of Ministers (GoMs) constituted for various agenda items
9. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
10. Decisions of the GST Implementation Committee (GIC) for information of the Council
11. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
12. Quarterly Report of the NAA for the quarter July to September 2019 for the information of the
GST Council
13. Presentation on developments regarding implementation of
i. GST EWB System – FASTag Integration
ii. New Return System
iii. Integrated refund system with disbursal by single authority
iv. Generation of electronic Invoice Reference Number
v. Linking GST registration with Aadhaar and proposed changes in the GST Law and
GSTN System
14. Clarification on GST rate on fabrics and articles of textiles falling in Chapters 56 to 59 of the
tariff pursuant to the order of the Hon’ble High Court of Delhi in Writ petition (Civil) No. 597
of 2019
15. Any other agenda item with the permission of the Chairperson
16. Date of the next meeting of the GST Council
Agenda for 38th GSTCM Volume 1
Page 5 of 300
TABLE OF CONTENTS
Agenda
No.
Agenda Item Page
No.
1
Confirmation of the Minutes of 37th GST Council Meeting held on 20th September
2019 6
2 Issues concerning GST on Lottery 118
3
Revenue Analysis (to be circulated in a separate volume)
Recommendations of the GoM on Revenue Analysis and
Deliberations of the Committee of Officers on Revenue Augmentation
-
4 Report of GoM on Real Estate 154
5
Issues recommended by the Fitment Committee for the consideration of the GST
Council (to be circulated in a separate volume)
-
6
Issues recommended by the Law Committee for the consideration of the GST Council
(to be circulated in a separate volume)
-
7
Creation of Public Grievance Redressal Committee as per Hon’ble High Court of
Delhi’s order in the case of Sales Tax Bar Association
162
8 Status of Group of Ministers (GoMs) constituted for various agenda items 169
9
Deemed ratification by the GST Council of Notifications, Circulars and Orders issued
by the Central Government
173
10
Decisions of the GST Implementation Committee (GIC) for information of the
Council
182
11
Decisions/Recommendations of the IT Grievance Redressal Committee for
information of the Council
190
12
Quarterly Report of the NAA for the quarter July to September 2019 for the
information of the GST Council
290
13
Presentation on developments regarding implementation of
i. GST EWB System – FASTag Integration
ii. New Return System
iii. Integrated refund system with disbursal by single authority
iv. Generation of electronic Invoice Reference Number
v. Linking GST registration with Aadhaar and proposed changes in the
GST Law and GSTN System
293
14
Clarification on GST rate on fabrics and articles of textiles falling in Chapters 56 to
59 of the tariff pursuant to the order of the Hon’ble High Court of Delhi in Writ
petition (Civil) No. 597 of 2019
294
15 Any other agenda item with the permission of the Chairperson
16 Date of the next meeting of the GST Council

Agenda for 38th GSTCM Volume 1
Page 6 of 300
Discussion on Agenda Items
Agenda Item 1: Confirmation of the Minutes of the 37th GST Council Meeting held on 20th
September 2019
The 37th Meeting of the GST Council (hereinafter referred to as ‘the Council’) was held on 20th
September, 2019 at Double Tree by Hilton, Panaji, Goa, under the Chairpersonship of the Hon’ble
Union Finance Minister, Smt. Nirmala Sitharaman (hereinafter referred to as the Chairperson). A list
of the Hon’ble Members/Ministers of the Council who attended the meeting is at Annexure 1. A list of
officers of the Centre, the States, the GST Council, the Goods and Services Tax Network (GSTN) and
XV Finance Commission, who attended the meeting is at Annexure 2.
2. The following agenda items were listed for discussion in the 37th Meeting of the Council:
1. Address/Presentation by the Chairman, Finance Commission, regarding need for a
consultative mechanism between the GST Council and the XV Finance Commission
2. Confirmation of the Minutes of 36th GST Council Meeting held on 27th July 2019
3. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
4. Decisions of the GST Implementation Committee (GIC) for information of the Council
5. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
6. Review of Revenue position
7. Issues recommended by the Law Committee for the consideration of the GST Council:
i. Proposal for extension of last date for filing of appeals against orders of Appellate
Authority before the GST Appellate Tribunal due to non-constitution of benches of the
Appellate Tribunal
ii. Exemption to small taxpayers from filing of Annual Return
iii. Issues pertaining to interpretation of Section 10 of the IGST Act, 2017
iv. Restrictions in availing input tax credit in respect of outward supplies not furnished
under Section 37 of the CGST Act, 2017
v. Proposed clarifications on refund related issues
vi. E-way bill for movement of Gold
vii. Proposed amendment to sub-rule (5) of Rule 61 of the CGST Rules, 2017 relating to
FORM GSTR-3B
viii. Specifying the due date for furnishing of return in FORM GSTR-3B and details of
outward supplies in FORM GSTR-1 for the period October- December, 2019
ix. Proposal for amendments to CGST Rules, 2017
8. Issues recommended by the Fitment Committee for the consideration of the GST Council
9. Developments regarding implementation of GST EWB System – FASTag Integration
10. Presentation on fake invoice menace, fraudulent refund, etc.
10(i). Interim recommendations of Committee of Officers on Risk Based Management of taxpayers
under GST regime
11. Status of Implementation of New Return System
12. Status of integrated refund system with disbursal by single authority
13. Status and progress in generation of electronic Invoice
Agenda for 38th GSTCM Volume 1
Page 7 of 300
14. Linking GST registration with Aadhaar and proposed changes in the GST Law and GSTN
System
15. Update on change of share capital/ownership structure of Goods and Services Tax Network
(GSTN) and transfer of shares of GSTN from Empowered Committee of State Finance
Ministers (EC) & Non- Government Institution to Centre, State Governments & Union
Territories
16. Minutes of 11th Meeting of Group of Ministers (GoM) on IT Challenges in GST
Implementation for information of the Council and discussion on GSTN issues
16(i). Minutes of 12th meeting of the Group of Ministers (GoM)on IT Challenges in GST
Implementation for information of the Council and discussion on GSTN issues
17. Quarterly Report of the NAA for the quarter April to June 2019 for the information of the
GST Council
18. Creation of the State and Area Benches of the Goods and Services Tax Appellate Tribunal
(GSTAT)
19. Amendments in GST Laws in view of creation of UTs of Jammu & Kashmir and Ladakh
20. Special Composition Scheme for Brick kilns, Menthol, Sand Mining Activities and Stone
crushers
21. Status of payment of Advance User Charges by the States and CBIC and interest on delayed
payment
22. Any other agenda item with the permission of the Chairperson
i. Resubmission of refund application after filing NIL refund in FORM GST RFD-01A
ii. Circular No. 107/26/2019-GST dated 18.07.2019on supply of Information Technology
enabled Services (ITeS services) –further clarification
iii. Single disbursement related amendments of rule 91 of the CGST Rules
iv. Doubts raised on treatment of secondary or post-sales discounts under GST
23. Date of the next meeting of the GST Council
Preliminary discussion
3. The Hon'ble Chairperson expressed deepest condolences on behalf of the Council on passing
away of Shri Arun Jaitley, erstwhile Union Finance Minister, who had Chaired 32 GST Council
Meetings. She stated that Shri Jaitley would always be remembered in this country as the person who
made GST happen. He was a politician, statesman, legal luminary and above all a consensus builder
and it was what the country needed to make GST a reality. He had his unique way of bringing most
complex issues to the solution where no one ever felt aggrieved and left out from the decision-making
process. As the first Chairperson of the GST Council, he had a challenging role cast out for him, which
he carried out wonderfully by taking along everyone with him. The warmth that he brought to the GST
Council melted most of the strongest stand taken on various issues. She added that he had a very special
relationship with many of us including every Member of the GST Council cutting across the party lines.
She added that even with the diverse political ideologies within the Council, he ensured that the Council
was always one in all the decisions taken by it. While he has left a void, the principles that he has laid
down for the functioning of the GST Council will always continue to guide us in our journey ahead.
The Hon’ble Chairperson requested Hon’ble Members of the Council to stand up for a minute in the
memory of Late Shri Arun Jaitley.
3.1. The Hon’ble Chairperson warmly welcomed Shri Basavaraj Bommai, Minister for Home,
Karnataka, Shri T Harish Rao, Finance Minister, Telangana, Shri Suresh Khanna, Finance Minister,
Uttar Pradesh who have been nominated as Members of the Council from their respective States. She
also welcomed Shri Bikram Singh, Minister (Industries), Himachal Pradesh, Shri Brajendra Singh
Agenda for 38th GSTCM Volume 1
Page 8 of 300
Rathore, Commercial Tax Minister, Madhya Pradesh and Shri Madan Kaushik, Minister for Urban
Development, Uttarakhand who were nominated for this particular meeting from their respective States.
The Council also placed on record its appreciation for contribution made by Shri Rajesh Agarwal, the
erstwhile Council Member from Uttar Pradesh to the deliberations of the Council.
3.2. The Hon’ble Chief Minister of Goa formally welcomed the Members of the GST Council,
Officials of Central and State Governments on behalf of the State of Goa to the 37th GST Council
Meeting and stated that it was an honour to host the meeting of the Council in Goa and that all issues
in the agenda items would be discussed and deliberated in arriving at suitable decisions. He stated that
our Hon’ble Prime Minister of India had brought laurels to our nation by successfully implementing
GST regime and it would be our collective endeavour to take this initiative to the next level and add
value to make it comprehensive. He added that there were certain issues pertaining to the State of Goa
with respect to hotel Industries and casinos, for which he had written separately to the Hon’ble
Chairperson and he expected that both the issues would be resolved in this meeting. At the end, he
thanked once again the Hon’ble Chairperson in giving his State an opportunity to host the GST Council
Meeting and also appreciated Shri Mauvin Godinho, Council Member from the State of Goa in leaving
no stone unturned in successfully organising the meeting.
3.3. After the preliminary discussions, the Hon’ble Chairperson thanked the Hon’ble Chief Minister
of Goa and requested Dr. ABP Pandey, the Union Revenue Secretary and the Secretary to the Council
(hereinafter referred to as the Secretary) to take up the individual agenda items for consideration of the
Council.
Agenda Item 1: Address/Presentation by the Chairman, Finance Commission, regarding need for
a consultative mechanism between the GST Council and the XV Finance Commission
4. The Secretary informed that the first Agenda Item was address by the Chairman, XV Finance
Commission (FFC) Shri N. K. Singh and requested him to make his address. Chairman, FFC while
expressing his gratitude to the Hon’ble Chairperson of the GST Council for having acceded to the FFC’s
request for granting them an audience before the Council, stated that it was a privilege and opportunity
to share their thoughts and the way in which they were looking at macroeconomic framework, with the
GST Council. At the outset, he stated that the FFC had a stake in the decisions taken by the GST Council
emanating from the Constitution of India and the terms of reference of the FFC. He explained the stake
of the FFC in the GST regime by illustrating that about 23.8 per cent of the gross tax revenues of the
Union are from GST and that taxes subsumed in GST constitute about 42% of own tax revenues of the
States. Therefore, they were greatly interested in the behaviour of how this large contribution of GST
to the Union’s overall taxes and that of the States really behave themselves in the foreseeable future
and more so during the period of their award. It was further stated by him that as per the trends, the
overall Tax-GDP ratio of India is about 17.2% while the said ratio by way of time series analyses based
on India’s current per capita income and GDP should be about 22.6% and therefore there was a gap of
about 5.4%. Within this gap, there is a GST compliance gap which was about 2.4% of the GDP and the
FFC was interested in understanding the compliance gap of 2.4% between the GST potential and GST
realisation.
4.1. The Chairman, FFC stated that when the GST was originally adopted, it was expected that the
GST with “one-nation-one-market-one-tax” would have a multiplier effect on growth, improve tax
revenue buoyancy, incentivise efficiency and thereby promoting the virtuous cycle which exists
between e efficiency and growth and benefit to all the stakeholders which also had been the objective
and has been the modalities in which the GST Council had functioned with rare unanimity.
Agenda for 38th GSTCM Volume 1
Page 9 of 300
4.2. He added that the experience of GST in the last 25 months reveals that the result has been a
mixed-one, owing to several factors such as the GST rate structure and the modalities for compliance
which have not been very simple, multiple adjustments in GST rates and its structure have made it
difficult to ascertain the impact of GST on economic growth. As opposed to the expected buoyant
expectations of the revenues, 21 of the 29 States have had to be compensated for revenue shortfall
during 2018-19. He observed that this may be partly due to protection of GST revenue at a high 14%
annualised growth from the base year of 2015-16., which was a part of the grand bargain (in the words
of the iconic politician Late Shri Arun Jaitley) of the Union with the States. He stated that when the
compensation rates were being fixed, at that time, the nominal GDP numbers were close to 12.6%.
However, the observed growth in subsumed taxes in the five years preceding the implementation of the
GST was only about 8 to 9% per annum whereas the compensation rate was determined at the rate of
14%. Therefore, in view of the relatively better macro-economic condition, the rate of compensation
(14%) may not have been too difficult to accommodate which meant a tax revenue buoyancy in excess
of one. Post-facto, with the containment of inflation under the targeting regime and some sluggishness
in economic activity, the nominal GDP growth itself has been lower than expectations. Hence, the
protection of revenues to the States at the annualized rate of 14% has placed a substantial demand on
the GST system.
4.3. He further stated that the award period of the FFC was for a period of five years starting with
FY 2020-21 and ending with 2024-25. While compensation to the State had been assured till 2022, the
calculations by FFC had taken into account revenue growth of 14% for the remaining three years also.
This will undoubtedly put a big burden on the Union’s Finances. If the GST revenues of the States did
not grow at the rate of 14% per annum on account of low tax buoyancy arising from lower efficiency
gains then the Central Government and the State Governments had to worry about the certainty of the
assured 14% compensation in case of shortfall. He also observed that the gap in amount of realisation
from the compensation cess to that of compensation to be paid had also increased over a period of time.
As a result of this, Centre’s options were limited as to whether the Cess rate would have to be increased
or more commodities besides Auto Sector, Coal, Tobacco etc. would have to be covered under the Cess
or they could be a change in Act of Parliament to reflect the current macro-economic reality which
included a much lower nominal GDP growth than the GDP numbers which were assumed or ., the
compensation might have to be paid from the Consolidated Fund of India which would impact the
vertical distribution of revenues from the Centre to the States. He informed the Council that almost
every State’s Finance Minister that the FFC had visited pleaded in one form or the other, either for a
straight continuation of the 14% compensation of the balance three years that was covered by the award
period of the FFC but not by the period of compensation or in some manner to find a solution which
would enable them a softer landing for planning their resources in view of the 14% assured revenue
growth. He stated that the FFC had a simple model based on the past estimates and nominal GDP
numbers, the FFC gives a rate of growth to each State which would commensurate with the need of
State and in a way commensurate with overall GDP of the country.
4.4. In this regard, the Chairman, FFC raised some issues and made some suggestions. The first
important question ever since the inception of the GST in July 2017, there had been only GST rates cuts
and rarely there had been rate increases. More so, rates had been adjusted downwards for a considerable
number of items in the last 10 meetings of the GST Council. The rate revisions occurred in August,
September, October and November of the initial year of 2017 and further in January, July and December
of 2018 and later in February, March and July of 2019. He stated that this exercise upset the time frame
during which all of us had expected that the GST would certainly would be revenue neutral/positive in
which all stakeholders benefited. He stated, however as we looked at all decisions taken so far
Agenda for 38th GSTCM Volume 1
Page 10 of 300
(downward revisions of rates), it made one feel that it’s a race to the bottom where all were seeking
competitively lower and lower rates on each commodity. This resulted in a cluttered rate structure,
enormous challenges of compliance, challenges of technology. Therefore, he stated that the time had
come to go back to the drawing board in spite of the fact that this may or may not be the appropriate
time for it or else from where would the FFC consider its awards and devolutions to States. Apart from
this, the threshold turnover and exemption limits had also been changed. He added that the multiple
downward adjustments in the rate structure had two consequences. First, it had affected the revenue
stream. Secondly, there was no clarity on the effective weighted GST rate currently in vogue. It was
hence important to re-establish the revenue neutral rate. The Chairman, FFC suggested that rate
rationalization was the need of the hour by simplifying the rate structure considerably around a three
rate structure consisting of a Standard rate, a higher rate on luxury and sin goods, and, a lower Merit
Rate with a view to configure everything around the standard rate which could be, say, 17%.
4.5. He added that the Council also needed to revisit the exemptions to recalibrate and rationalise
them further. He also highlighted the need to visit the future course of compensation to States in view
of the revenue gap vis-à-vis the assured growth. There were a number of issues centred around the
compensation of revenue loss to the States, pre and post June-2022. GST compensation cess was
imposed on a select band of items. There was little room for increasing the cess on automobiles given
the slowdown currently observed in this sector. Increasing the cess on coal would have considerable
cost implications for crucial sectors like electricity where coal is employed as a critical input. This limits
the scope of raising the compensation only through a handful of items.
4.6. In view of the above, the Chairman, FFC stated that there was a need for clarity on the above
issues to enable them to fulfil their constitutional obligations. There seems to be a certain amount of
uncertainty about the gross tax revenue of the Union and its divisible pool of taxes. This assumes
significance in so far as the stability of the finances in the States is concerned. Clarity about the net
divisible pool of Union taxes over the award period and estimation of the gross tax revenue of the States
was the basis for the scheme of fiscal devolution that will be instituted by the Finance Commission.
Hence, resolution of the aforementioned issues was crucial to the decision-making of the Finance
Commission. The Chairman, FFC ended his address by stating that the work of the GST Council and
of the FC are essentially complimentary to each and both are constitutional bodies. He sought advice
and guidance from the Hon’ble Members of the GST Council on the conundrum faced by the FFC as
highlighted above. He suggested that a regular consultative mechanism between the GST Council and
FFC might be established to facilitate a seamless consultation and resolution of issues that have
relevance to the fiscal position of the States and resolution of issue that have a bearing on the
Constitutional obligations of both the entities.
4.7. The Secretary thanked the Chairman, FFC for his opening address and invited the Hon’ble
Members of the GST Council for their response to the suggestions put forth by the Chairman of FFC.
Shri Manish Sisodia, the Hon’ble Minister of Delhi appreciated the issues raised by the Chairman, FFC
and stated that it was the right time to tell the Council as to where we were headed. He also felt that it
had been rightly pointed by Chairman, FFC that all the States should get rightful and equal devolution.
He stated that unfortunately Delhi was not considered for the purpose of devolution by the Central
Finance Commission since the last 18 years while they were being asked to set up State Finance
Commission to devolve funds to the local bodies. He added that this Council treated Delhi as a State
while the Central Finance Commission treated it as Union Territory. He stated that while the devolution
by the Finance Commission to the States had increased from 32% to 42%, the amount given to Delhi
Agenda for 38th GSTCM Volume 1
Page 11 of 300
has remained static at Rs 325 crore since 2011. Therefore, both Delhi and Puducherry should be treated
as States by the Finance Commission for the purpose of devolution of funds.
4.8. Shri V. Narayanasamy, the Hon’ble Chief Minister of Puducherry offered his condolences to
late Shri Arun Jaitley, the former Chairperson, GST Council and the Union Finance Minister of India
and stated that Shri Jaitley was able to carry the entire Council with him. Therefore, this was the
opportune time to recognise and remember his services rendered to the nation. He thereafter stated that
the devolution of funds from the Central Finance Commission and UT Finance Commission are given
to the States and UTs respectively. He stated that from the point of view of GST, the UTs of Delhi and
Puducherry were treated as a State whereas they are treated as UT with respect to devolution of Funds
by the Central Finance Commission. He stated that with the passage of Bill in Parliament with respect
to UT of Jammu & Kashmir, there would soon be three UTs with Legislatures including UT of Delhi
and UT of Puducherry. He informed that as per the Act passed in the Parliament, there was a clause that
UT of Jammu & Kashmir would be included in the FFC. Therefore, the UTs of Delhi and Puducherry
remained left out. He stated that in this regard Puducherry and Delhi were pursuing with Government
of India to be included in the FFC devolution. He added that for the Grants given under Centrally
Sponsored Schemes and Central Schemes, the UTs of Delhi and Puducherry were treated as a State and
the Grants were given in the ratio of 60:40 unlike the past when they were treated as UTs and the Grants
were received from Centre in the ratio of 90:10. While the devolution of Funds to States was42%
whereas as far as Puducherry is concerned the amount that was originally 90% in the form of Grant had
decreased to approximately 26%. He stated that the revenue from Central Taxes that was collected from
all the States including that of Delhi and Puducherry were going to the Consolidated Fund of India
whereas UT of Puducherry and Delhi, were not getting any amount in the form of devolution therefrom.
Therefore, there was every justification for Puducherry and Delhi to be included in the FFC. In this
regard he stated that the CGST component of GST is collected in all the States including Delhi and
Puducherry. Therefore, like any other States, Delhi and Puducherry are also entitled to 42% of CGST
and that this anomaly needs to be addressed. The Chairman, FFC stated that they function in accordance
with the terms of reference stipulated by the President of India and if the Terms of Reference had a
mandate to include the claims of Delhi and Puducherry regarding devolution, then the same would be
considered by the Finance Commission.
4.9. Dr. T. M. Thomas Isaac, the Hon’ble Minister from Kerala stated that he shared the concerns
expressed by the Chairman, FFC regarding the current slowdown in the economy in terms of GDP
growth. However, he disagreed with his views that because of slowdown the tax collection would
remain low, leading to widening of compensation gap and therefore, we might need to re-work the
compensation for the States in view of the burden on the finances of the Union. He stated that the Centre
and States came together to bring GST based on consensus and in view of certain circumstances it
should not be compromised. He was in agreement with the view that Union Finances should not be
burdened but there was a mechanism in the Constitution itself to address the issue by which it can be
addressed. Further, the Central Government could even borrow from the market which could be
recouped by extending the period of levy of compensation cess for an year or two. He added that even
during the times of slowdown/recession there is a need to address the concerns of the State but they did
not have the right to borrow. Therefore, if the promises were not fulfilled then it would be difficult for
the States carry on these obligations.
4.10. The Hon’ble Minister from Kerala stated that he agreed with the view of the Chairman, FFC
regarding frequent downward revision and multiplicity of rates in GST and that the present rates were
not revenue neutral. However, he disagreed with the idea of restructuring the entire GST edifice as it
Agenda for 38th GSTCM Volume 1
Page 12 of 300
would be counterproductive. He added that we must not forget about the position from where we had
moved. He stated that it must not be forgotten that in the pre-GST era there were a number of taxes
including VAT levied by the State Governments and a multiplicity of VAT rates across the States. He
stated that simplification could not be a guise to argue for reduction in tax rates in its third year of GST.
He further stated that there was no annual return and no real time data from e-Way bill was being shared.
He stated that under the guise of Ease of Doing Business, rates have been reduced and returns had been
done away which was against all canons of equity. Most of the consumer durables had a pre-GST rate
much higher than 28% while their rate under GST was mostly at 18%. Therefore, in his view, instead
of again planning to reduce the taxes further, the system needed time to stabilise and see the experience.
The Chairman, FFC responded that it was not his suggestion thet compensation Cess as promised by
the Act of Parliament should be changed. There were several options available that could be exercised
in the context of the current macro-economic situation by the GST Council. His objective was to
increase tax collections by making the tax rates revenue positive and certainly revenue neutral. As
enough fiscal space was not available to the Union or States he did not want to decrease the revenue
kitty. He had stated earlier that there was a case for increasing the Tax-GDP ratio of India vis-à-vis the
peer group of countries in terms of same per capita income and similar stage of economic development.
He agreed with the views of Hon’ble Minister from Kerala that equity must be an important driving
consideration.
4.11. Shri Manpreet Singh Badal, the Hon’ble Minister from Punjab stated that the Chairman, FFC
had shown us the mirror. The C&AG in its report for 2017-18 had stated that Union of India collected
10% less tax in 2017-18 over 2016-17. If it was assumed that there was an organic growth was of 10%
to 12%, Government of India collected 20% less taxes in GST. In other words, the tax rates in GST
were much lower by approximately 25% than the pre-GST regime. Therefore, there was a need to look
at the entire gamut of tax rates and structural changes in tax rates may be carried out, if necessary. He
observed that GST was a product of tremendous trust which the States had reposed in the Union . One
of the contributing factor for the trust was that the States were given an assurance of 14% growth in
revenue year-on-year. In his view, it appeared from this year’s budget, the commitment was getting
diluted indirectly. While total amount collected through Cesses and Surcharges had grown by 100%
during the last year, there was no money available for the States through devolution. Therefore, he too
agreed with the views expressed by Hon’ble Minister from Kerala that the tax rates should be revenue
neutral in addition to bringing out more clarity on the devolution formula with respect to surcharges
and cess.
4.12. Shri Suresh Khanna, the Hon’ble Minister from Uttar Pradesh stated that he agreed with the
Hon’ble Chairperson of the GST Council on what she said about Late Shri Arun Jaitley and he offered
his tributes to him. He stated that the concerns expressed by the Chairman, FFC were indeed serious
and he too believed that there was a need to undertake a review of GST. He stated that just like there
were Fitment Committee and Law Committee to look into changes in rates and law, there was a need
to set up a Committee to check Tax Evasion.
4.13. Shri T S Singh Deo, the Hon’ble Minister from Chhattisgarh expressed his respects and deep
condolences on untimely demise of Late Shri Arun Jaitley. He stated, in the charged political
atmosphere where inter-political rivalries were acute, he was pleasantly surprised to see a facet of Shri
Jaitley in the GST Council which was very warm and accommodating as Chairperson of the GST
Council. In respect of the issues raised by Chairman, FFC regarding GST rates etc., he stated that many
viewed that India had got a very complex GST structure and there was a need for its simplification in
terms of having lesser number of slabs, may be one, two and certainly not more than three slabs in view
Agenda for 38th GSTCM Volume 1
Page 13 of 300
of keeping with the objectives of GST to yield higher revenues and a fair playing field. He stated that
while going through the C&AG report, he noticed that the report relating to revenue from Central Excise
for the year 2015-16 highlighted that 97.37% of the total Central Excise revenue came from only 8
items and about 90.03% of this revenue came from 5 of these items. Therefore, in view of these, we
must concentrate on evasion prone commodities and high revenue generating items rather on increasing
tax rates. He stated that businesses with less than Rs 2 crore annual turnover constitute about 82.04%
of assessee base while they contributed about 3.36% to the GST revenue and in his State most of the
revenues came from very few tax payers, that is about 10% tax payers accounted for 95% of GST
collection. Therefore, it was needed to ease the environment of business for smaller taxpayers and at
the same time focus on checking leakages in high revenue contributing segments. Regarding the aspect
of compensation to States he stated that there was a provision for compensation to States in case of
shortfall till the year 2022. He informed that for a State like Chattisgarh, it was not able to increase the
revenue on its own by more than 7%. He stated that the production of coal in 2018-19 was about 142
million tonnes and further explained that in pre-GST regime the State levied environmental cess on coal
that was used by the State entirely and then there was a VAT of 5% which accrued to revenue of the
State but with the new GST regime the GST rate was same as that of VAT rate i.e. 5% and Chhattisgarh
got 2.5% as its share. Therefore, there was huge loss on account of revenue from Coal to the State. It
was therefore, not desirable to have a discussion regarding having or not having compensatory
framework to States at this stage and they might end up losing Rs 5500 to Rs 6000 crore by the year
2022.
4.14. Shri Nitinbhai Patel, the Hon’ble Deputy Chief Minister of Gujarat stated that Chairman, FFC
had presented a general view with respect to GST implementation. However, he felt that the discussion
regarding review of entire GST framework was not needed as it would undo the work done by the
Council in its last 36 Council Meetings. Therefore, he suggested that the Council, based on the
suggestions of Chairman, FFC, can discuss a full-fledged agenda separately in the Council. The Hon’ble
Chairperson noted the suggestion of Hon’ble Minister from Gujarat and suggested that some more
States might like to express their views about address of Chairman, FFC and they should be heard as
well.
4.15. Dr. Amit Mitra, the Hon’ble Minister from West Bengal stated that two trends were clearly
visible with regard to what the Chairman, FFC had highlighted. Firstly, the burden of development had
slowly shifted from the Centre to the States. For instance, Sarva Shiksha Abhiyan, Right to Education,
Food Security Act, all these were introduced by Centre and then after a while it was left to the States
for implementation. He stated that almost 60% of developmental work in the States were carried out by
the State’s finances. Therefore, one of the trends was that the States were being made more and more
responsible for creation of social and physical infrastructure in their jurisdiction. The second trend was
whether GST in its current condition was sufficient as a resource provider for the aforesaid obligations
of the States. He invited reference to the reply given by Hon’ble MoS (Finance) in the Parliament that
approximately Rs. 45,682 crore worth of GST evasion had been detected. He further stated that on one
hand we were looking for resources in GST but the structure was unprepared that such large-scale frauds
were happening around. Therefore, the GST revenues have turned out to be less than VAT for the States
whereas the contribution of Cesses and Surcharges to the Union’s revenue kitty as part of Gross Tax
Revenue had increased from about 6.53% in 2009-10 to 12.24%. However, the cess and surcharge were
not part of devolution package. Thus, we see a trend that the finances of States were getting squeezed.
4.16. The Hon’ble Minister from Bengal further stated that the Chairman, FFC in his remark
suggested to review the basic GST architecture, look at three rate structure, revise the compensation
Agenda for 38th GSTCM Volume 1
Page 14 of 300
matter etc. In this regard, he submitted that the tax incidence in many commodities in the pre-GST was
much higher than in the GST regime. He stated that he had been saying that we should move away
from levy of 28% on goods other than the Sin goods and Luxury items to 18% without cherry-picking
when some stability in revenue structure was achieved. He observed that unfortunately, the revenue
structure had worsened instead and States were being compensated by the Central Government. He
stated that it was not clear as to what would happen to the State’s finances post 2021-22 when the
compensation as provided for under the Compensation Act was over. He felt that one solution could be
by way of increasing devolution to States now or probably by extending the Compensation to States by
three years at a lower rate, say 10%, beyond 2022 till the year 2025. He felt that may be by that time
the GST structure would stabilise. In this backdrop, he wondered as to whether the Finance Commission
could recommend extension of the period of Compensation to States till GST structure stabilised. He
further suggested that in the meantime as suggested by Chairman, FFC there was a need to go back to
the drawing board. Therefore, he requested to provide the States with a head room because GST was
not likely to stabilize for a few more years. As opposed to this, VAT stabilized in three years. The
Hon’ble Minister from Gujarat agreed with views expressed by the Hon’ble Minister from West Bengal
regarding the possibility that Finance Commission may recommend to the GST Council or the Central
Government to extend the period of compensation so that the States were assured that the Centre would
continue to help the States for few more years beyond 2022.
4.17. Shri Sushil Kumar Modi, the Hon’ble Deputy Chief Minister of Bihar expressed his
condolences on demise of late Shri Arun Jaitley and stated that he was a great consensus builder. He
stated that the real tribute to him would be offered to him by continuing the spirit of consensus in the
Council. Thereafter, he stated that when VAT was introduced the States were scared of revenue loss
and therefore the Government of India promised compensation to them for the loss suffered for three
years. However, no compensation was required by any State after two years of introduction of State
VAT. He stated that going by the trends, he felt that the revenue figures were not as depressing as it
was being projected and that he was confident that after three to four years of implementation very few
States would be left eligible for getting compensation from Centre. However, he requested that the
Finance Commission may recommend GST Council or the Government of India to extend the period
of compensation by two years. He drew reference to clause 18 of the 101st Constitutional of Amendment
Act which guaranteed compensation to the States for loss of revenue on account of implementation of
GST for a period of five years. Therefore, it would require Constitutional amendment so as to extend
the compensation period by another two years. He observed that the revenue shortfall seemed to have
reduced in the year 2018 and 2019 vis-à-vis 2017 and 2018. He further stated that the average monthly
collection under GST for 25 months was about Rs. 96,438 crore with a standard deviation of about
6.85% which was within the tolerable limits.
4.18. The Hon’ble Minister observed that, apart from Brazil, Canada and few more countries,
nowhere in the world dual GST was administered and collected in a dual manner. For instance,
Singapore and some other smaller countries had only single rate GST, the European Union also had tax
rates between 15% and 29%. Therefore, it might not be possible to have a single rate under GST even
in India. He further stated except one or two countries, nowhere in the world invoice matching was
carried out. He stated that he agreed with views expressed by Hon’ble Minister from Gujarat that the
most of the issues flagged by Chairman, FFC had already been discussed at length in the 36 GST
Council Meetings held so far. Therefore, it might not be the right time to discuss restructuring of GST
framework. He felt that most of the issues were related to simplification of processes and rationalisation
of rates and the Council was working on those lines already. He stated that when decision regarding
rate of compensation was being taken, the subsumed taxes growth rate was about 11% but compensation
Agenda for 38th GSTCM Volume 1
Page 15 of 300
to States was guaranteed at 14% as grand bargain. He strongly felt that assurance given by the Act of
Parliament should be abided and the compensation rate should not be reduced from 14% at any cost for
five years, otherwise faith of States would be affected. He added that he would send separate
memorandum to FFC with regard to notes circulated earlier on behalf of the FFC. He requested
Chairman, FFC Finance Commission to recommend continuation of compensation Cess till the term of
FFC .i.e. 2025.
4.19. Dr. Himanta Biswa Sarma, the Hon’ble Minister from Assam stated that it was a historic day
for Indian economy as corporate tax rate had been reduced from 30% to 22%/15% and a new era of
growth would begin. He felt that there should be no increase in GST tax rate on this historic day. He
stated that he was optimistic about the Indian economy and he did not feel that last few months should
be made the basis to carry out long-term structural changes in GST. He felt that the efforts of the
Government of India, GST Council, States, NITI Aayog and all the stakeholders should be synchronised
and that would automatically lead to economic growth and increase the tax revenues. He stated that
Compensation to States was guaranteed under the Constitution @14% per annum over the base year
2014-15 as per the deal between the Centre and the States. Therefore, if at a later stage, if the States felt
that they needed compensation for another 2 years then they would discuss with the Government of
India bilaterally. He requested the FFC to give a balanced award to the States. He wished that the
Finance Commission shouldn’t dampen the spirits prevalent today.
4.20. Shri Mauvin Godinho, the Hon’ble Minister from Goa expressed his deep condolences on
demise of late Shri Arun Jaitley. He stated that Shri Jaitley through his interjections ensured true
consensus within the Council and every decision was taken unanimously. With regard to concerns
raised by Chairman, FFC, he differed with him based on merit. He stated that India was a very diverse
country and Union of several States and therefore it was not proper to compare it with any of the peers.
He added that GST was giving monthly revenue of about Rs. 1 crore which spoke of big success of the
new regime of Indirect Taxes. Therefore, a slight slowdown in economy should not lead us to taking
knee jerk reaction. Our response needs to be matured. He congratulated Hon’ble Union Finance
Minister for taking the bold step of reduction in Corporate Tax rates to improve the investment
sentiments and boost the economic growth. He stated that the GST rates on few items had been lowered
in response to sentiments of Indians and there should be no tinkering with GST architecture as it would
send a wrong message. He suggested that efforts such as invoice matching etc should be made to plug
revenue leakage on account of evasion which would automatically bring in buoyancy in collection.
4.21. Shri D. Jayakumar, the Hon'ble Minister from Tamil Nadu stated that their views had been
recorded in his written speech, which was been laid before the Members of the Council. The Hon’ble
Minister from Tamil Nadu in his written speech expressed that the Council must tread very cautiously
on reduction of rates on auto and cement as it had serious revenue implication. Further, the pre-GST
rates on these items were at the same level as in post-GST era. It was suggested that rationalisation
should be considered only when there was high buoyancy in tax revenue and the economic conditions
were conducive. Further, Tamil Nadu did not support any withdrawal of exemptions as they were very
sensitive and based on items either produced or consumed by vulnerable sections. Tamil Nadu was, in
principle, strongly opposed to bringing petroleum products and electricity under the scope of levy of
GST as an issue of State’s fiscal autonomy. Further that Tamil Nadu did not support any differential
treatment of States by FFC. This was for the reason that there was no differential impact on the States
arising from GST since compensation was being paid to all the States in proportion to the amount in
the base year. It was stated that one of the reasons for the persistent shortfall in GST revenue could be
due to repeated reduction in the rates of tax made by the Council in the past two years since the roll out
Agenda for 38th GSTCM Volume 1
Page 16 of 300
of GST. Therefore, Tamil Nadu also strongly favoured continuation of compensation to States even
after the mandatory five-year period, although the rate at which such compensation was to be provided
and other modalities could be worked out by this august Council in future. Alternatively, the
Compensation Cess may be merged into the GST rate, which will increase the revenue flowing to States.
4.22. Shri Madan Kaushik, the Hon’ble Minister from Uttarakhand stated that at the time of its
formation, the State got about Rs. 233 crore from Uttar Pradesh. He informed that on advice of the then
Prime Minister late Shri A.B Vajpayee the State worked to attract industries to Uttarakhand which led
to a huge increase in its own tax revenue at the rate of 17-18% every year. When GST came these
industries did not have an incentive to remain in Uttarakhand and there had been loss of tax revenue.
Therefore, there was a need to extend the compensation to States beyond 5 years.
4.23 Shri Niranjan Pujari, the Hon’ble Minister from Odisha offered his condolences on passing
away of Late Shri Arun Jaitley. With regard to observation of Chairman, FFC, he agreed to the
suggestion of relook into the rate structure in GST. He stated that State of Odisha also suffered losses
in GST regime due to structural changes, the change in levy approach from origin to destination State
resulted in the loss arising from CST to the tune of Rs. 1,000 crore. They also suffered loss to the tune
of Rs 600 crore on account of Sales Tax. He stated that he concurred with the views expressed by the
Hon’ble Minister from Chhattisgarh regarding the loss of revenue with respect to mineral resources
such as iron, coal etc in GST regime vis-à-vis pre-GST regime. Therefore, he requested that to fill this
revenue gap the Compensation to States must be continued. He further suggested Chairman, FFC to
reward the States additionally who performed well in population management criteria.
4.24. Shri Brajendra Singh Rathore, the Hon’ble Minister from Madhya Pradesh stated that the
Centre and the State came together for implementation of GST based on trust and therefore it was
important for the Centre to uphold the commitments made to States. He also requested for extension of
Compensation to States after the five year period, albeit with reduced rates. The Hon’ble Chief Minister
of Puducherry stated that the Compensation to States at the rate of 14% had been arrived at after
deliberations over four sessions of GST Council. He stated that smaller States like Puducherry has been
disadvantaged in GST arising from loss from CST and the change in principle of taxation from origin
to destination. Therefore, the suggestion from Chairman, FFC that the compensation to States should
be revisited in view of the prevalent macro-economic situation may not be prudent.
4.25. Shri Basavaraj Bommai, the Hon’ble Minister from Karnataka expressed his condolences to
Late Shri Arun Jaitley. He stated that the Chairman, FFC had raised two fundamental questions, the
first being on Compensation and the other being on rates. In his view, the intention of the FFC was to
look into the ways and means to achieve the desirable results. He stated that compensation was the
bonding spirit for GST and was critical to the States. He further stated that the growth in revenues during
the VAT regime was about 13% to 14%. It was, therefore, essential to extend the period of
compensation, as demanded by the States. He suggested that to avoid the abrupt fall at the end of
compensation period of 2022, there could be a decremental compensation. He stated that rationalisation
of rates had to done at the right time when the revenue stabilised. The GST Council was required to
ride two horses of efficiency and equity and had to be done collectively by Centre and States together.
4.26. Shri T. Harish Rao, the Hon’ble Minister from Telangana expressed his condolences on the
demise of Late Shri Arun Jaitley and paid tributes for the leadership role played by him. He stated that
though tax incidences had reduced after GST, but there has been not much improvement in economy.
The reasons for the same are required to be ascertained. Therefore, there should be no further rate cut
in GST rates. He stated that petroleum and alcohol should not be brought into GST. Information should
Agenda for 38th GSTCM Volume 1
Page 17 of 300
be provided in respect of GST pertaining to other States, which would enable the States to reduce tax
evasion.
4.27. The Hon’ble Chairperson subsequently invited the Chairman, FFC, to respond to the views
expressed by the Hon’ble Members of GST Council. The Chairman, FFC thanked for the valuable and
diverse views expressed by the Hon’ble Council Members. He clarified that it was not the Finance
Commission’s intension or purpose to detract from the optimism generated by Hon’ble Union Finance
Minister’s recent announcements and that they did not want to spread pessimism. If the optimism
triumphed, it would enable the FFC to conclude better. He assured that the award by the FFC would be
just and appropriate. The Chairman, FFC stated that he agreed with the views expressed by Hon’ble
Minister from West Bengal on the broader issue of burden of developmental projects on the States and
particularly with respect to Centrally Sponsored Schemes. He informed that they were in consultation
with the Ministry of Finance to lend more predictability in terms of financing and also to see the
outcome of these schemes. He added that a very basic reason for malaise of GST appeared to be system
itself and the compliance gap, as stated earlier, and the leakage/misuse needed to be plugged. He also
stated that the views on whether or not to continue the Compensation Cess had been varied within the
Council itself. In any case, this decision did not vest in the Finance Commission. However, the Finance
Commission was obliged to look into the rates of growth of revenue while making Award to the States.
He observed that there were variation of opinion regarding the modalities of Compensation being paid
to States. He stated that it was a constitutional provision and the Finance Commission was not in a
position to decide upon it. He also clarified that the Finance Commission was not giving any signal
regarding the rate structure or for raising tax rates, as the decision again vested entirely in the Council.
With regard to Cesses and Surcharges, he observed that they were not shareable under the Constitution,
and therefore, they could not be devolved. He stated that some of the Members expressed their views
on exemptions as to whether it should be continued or not and in his view this feature was again
embedded in the Constitution and it was up to the Council as to decide as per the best international
practises and its appropriateness.
4.28. The Chairman, FFC stated that the Finance Commission had a broad ranging terms of reference
and they were bound to address those obligations. He further stated the Finance Commission was
required to strike a balance between various vertical and horizontal imbalances under various macro-
economic assumptions. He observed that the revenue deficit grant under Article 275 of the Constitution
would depend upon the health of finances of the Union of India. However, they were concerned about
the revenues of the Union and the divisible Pool, which together formed part of the gross tax revenues
and must remain robust and adequate in terms of absolute numbers, and therefore, the FFC was a
stakeholder. Finally, the Chairman, FFC thanked the Members of the GST Council for opportunity to
express the FFC’s views and stated, while he had to weigh various options, he hoped and prayed that
the optimism shared by the Members of the GST Council come true.
5. For Agenda item 1, the Council took note of address by the Chairman, FFC and the views
expressed by the Members of the Council.
Agenda Item 2: Confirmation of the Minutes of the 36th GST Council Meeting held on 27th July,
2019
6. The Secretary introduced the Agenda Item and stated that it was discussed during the Officer’s
meeting held on 19th September 2019 and no comments were received from the States regarding the
versions recorded in the draft Minutes. Therefore, he requested the Council to approve the Minutes of
the 36th GST Council Meeting.
Agenda for 38th GSTCM Volume 1
Page 18 of 300
7. For Agenda Item 2, the Council adopted and confirmed the Minutes of the 36th GST Council
Meeting held on 27th July, 2019.
Agenda Item 3: Deemed ratification by the GST Council of Notifications, Circulars and Orders
issued by the Central Government
8. The Secretary informed the Council that the Agenda Item (presentation attached as Annexure
3 to the Minutes) was discussed in detail in the Officer’s Meeting and it was agreed by all. Therefore,
he requested the Council to approve the agenda item.
9. For Agenda item 3, the Council approved the deemed ratification of the following
Notifications, Circulars and Orders issued after 27th July, 2019 till 11th September, 2019, under the GST
law by the Central Government, which are available on www.cbic.gov.in.
Act/Rules Type Notification/Circular/Order
Nos
CGST Act/CGST Rules Central Tax 35 to 41 of 2019
Central Tax (Rate) 12 and 13 of 2019
UTGST Act Union Territory Tax (Rate) 12 and 13 of 2019
ITGST Act Integrated Tax (Rate) 12 and 13 of 2019
ROD Orders Under CGST Act 7 of 2019

9.1. The Notifications 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 4: Decisions of the GST Implementation Committee (GIC) for information of the
Council
10. The Secretary informed the Council that the Agenda Item (presentation attached as Annexure
3 to the Minutes) was discussed in the Officer’s Meeting and it was agreed by all. Therefore, he
requested the Council to approve the agenda item.
11. For Agenda item 4, the Council took note of the decisions taken by the GIC between 20th July,
2019 and 6th September, 2019.
Agenda Item 5: Decisions/Recommendations of the IT Grievance Redressal Committee for
information of the Council
12. Introducing this Agenda item, the Secretary stated that the Minutes containing
decisions/recommendations of the 6th and 7th Meeting of the IT Grievance Redressal Committee
(ITGRC) were circulated to the States (attached as Annexure 1 and 2 respectively of the Minutes of
the respective ITGRC Meetings in Agenda item 5). The presentation covering the issues relating to the
Agenda item was attached as Annexure 3 to the Minutes.

12.1. As per the Agenda item, of the 32nd GST Council Meeting, Council had approved to extend the
scope of ITGRC to also consider on merits, the specific cases covered under the orders of the Hon’ble
High Courts as sent by any State or Central authority, to the GST Council Secretariat having certain
non-technical issues viz. errors apparent on the face of record, where certain conditions were satisfied.
The GST Council Secretariat had received 179 cases in response to extended scope of ITGRC and
analysis of these cases was also presented before the committee.
Agenda for 38th GSTCM Volume 1
Page 19 of 300
12.2. The ITGRC in its 6th Meeting held on 27th May 2019 had decided and recommended the
following: -
A. Cases where technical glitches in filing TRAN-1 was claimed by Taxpayers; analyzed and presented
by GSTN (682 Cases):
a. To allow filing of TRAN-1 in total 172 cases of Category ‘A’, as per Annexures mentioned
in column No. 3 and 4 of Table-2 (of the 6th ITGRC Minutes) on account of technical/system
issues as explained at para 6 of Minutes, in accordance with the Law Committee
recommendations regarding consequential benefits related to filing of TRAN 1.
b. Not to allow remaining 510 cases of Category ‘B’ as per Annexures mentioned in column
No. 3 and 4 of Table-3 (of the 6th ITGRC Minutes), in absence of any evidence of
technical/system errors in these cases as explained at para 7 of Minutes, as was decided in
similar cases in past five IT-GRC.
B. Cases presented by GST Council Secretariat reported as non-technical glitch in terms of extended
scope of ITGRC (179 Cases):
a. Not to allow re-opening of portal for Category A1 (04 cases), A2 (03 cases), A3 (03 cases),
A4 (07), A5 (09 cases) (total 26 cases) as the criteria laid down by 32nd GST Council Meeting
were not fulfilled, while some of them could be resubmitted to ITGRC after correcting the
deficiencies.
b. Cases of Category B1 (12 cases), B2 (12 cases) and D (92 cases) (total 116 cases), having
reported technical error or were not fulfilling parameters as recommended by 32nd GST
Council were recommended for forwarding to GSTN for further analysis and placing before
the next meeting of ITGRC in terms of circular dated 03.04.2018.
c. Cases at Category B3 (19 cases) had been presented in the 1st to 5th ITGRC and recommended
by ITGRC, hence no action required.
d. Cases at Category C (18 cases) had been presented in the 1st to 5th ITGRC but not
recommended by ITGRC and now again forwarded by CGST/SGST tax authorities without
recommendation, hence Committee had directed State/CBIC tax authorities to re-examine
these cases and forward properly, only if they fulfil, the parameters/conditions as decided in
32nd GST Council Meeting.
12.3. The ITGRC in its 7th Meeting held on 11th June 2019 decided and recommended the following:
-
a. To allow filing of TRAN-1 in total 98 cases of Category ‘A’, as per Annexures mentioned in
column No. 3 and 4 of Table-2 (of Minutes) on account of technical/system issues as
explained at para 4 of Minutes, in accordance with the Law Committee recommendations
regarding consequential benefits related to filing of TRAN 1.
b. Not to allow remaining 151 cases of Category ‘B’ as per Annexures mentioned in column
No. 3 and 4 of Table-3 (of Minutes), in absence of any evidence of technical/system errors in
these cases as explained at para 5 of Minutes, as was decided in similar cases in past six IT-
GRC.
c. It was also decided by the committee that in all such cases where Court had directed to allow
the filing of TRAN-1 manually or electronically, without giving any consideration to the fact
that technical glitches were there or not, jurisdictional tax authorities should take legal opinion
of Government Counsel to file appeal/review petitions as deemed fit and proceed legally as
per CGST/SGST/UTGST Act, law and rules. Commissionerate/States might either file an
Agenda for 38th GSTCM Volume 1
Page 20 of 300
appeal against the above-mentioned order or, if it was found to be a fit case in terms of 32nd
GST Council decision regarding extended scope of ITGRC for non-technical issues also, then
the case might be recommended by the Commissioner following the prescribed procedure.
The Commissionerate/States may obtain the status of Technical Glitches in the cases where
decisions were to be taken for filing of Appeal or enabling taxpayers for filing of TRAN-
1/TRAN-2 in compliance of Hon’ble High Courts orders, where ever such information was
not available on record.
12.4. The Secretary also stated that the agenda was discussed during the Officers Meeting held on
19th September 2019 and was being placed before the Council for information. The Council took note
of the decisions/recommendations of the 6th and the 7th Meeting of the ITGRC.

13. For Agenda item 5, the Council took note of the decisions/recommendations of the 6th and 7th
Meeting of the IT Grievance Redressal Committee.
Agenda Item 6: Review of Revenue position
14. The Secretary invited Joint Secretary (Revenue), Department of Revenue (DoR), to make a
presentation on the GST revenues, trends in Return filing etc. Shri Ritvik Pandey, Joint Secretary
(Revenue), DoR, made a presentation on the agenda item (attached as Annexure 4 to the Minutes) and
informed that revenue trends of last 5 months of the Financial Year 2019-20 had been highlighted in
the agenda note. He highlighted that the regular IGST settlement between the Centre and the States had
increased substantially from July-August, 2019 onwards. This was on account of change in the law.
Therefore, the IGST settlement had been on expected lines. He further highlighted that the trends in
total gross GST revenues had been captured in Figure 1 at page No. 43 of the Agenda Notes, which
showed that the total GST revenues were on the rise. He drew attention of the Members of the Council
to page No. 42 of the Agenda Notes relating to compensation fund and stated that Rs. 65,151/- crore
had been released as Compensation to States in the FY 2019-20 which also included the last bi-monthly
instalment of the year 2018-19. He also stated, the projections indicated that compensation amount
available at the end of February, 2019 would be close to compensation requirement at the end of
January, 2019. He informed that in general the average revenue shortfall for the period April-August,
2019 had gone up.
14.1. The Secretary added that as seen from Table 3 of the Agenda item, the closing balance of
compensation collected and compensation released in the year 2018-19 was Rs 47, 272 crore whereas
till end of August 2019, the balance was Rs. 23, 695 crore. He informed the Council that for the month
of June-July, 2019, approximately Rs, 28, 000 crore was released as compensation whereas the average
monthly collection was around Rs. 7, 000 crore only. The Hon’ble Minister from West Bengal
wondered as to what would be the expected shortfall in terms of collection and requirement of
compensation to States by February, 2020. The Secretary informed that the shortfall was expected to
be around Rs. 10, 284 crore.
14.2. The Hon’ble Minister from Punjab drew attention of the Council to page no 28 of report No 11
of 2019 (Indirect Taxes – Goods & Service Tax) presented by the C&AG wherein it was mentioned
that devolution of IGST was in contravention of the provisions of Constitution of India as Article 270
(1) of the Constitution excludes duties levied under Article 269 (A) (i.e. IGST) from list of taxes and
duties to be distributed between the Union and the States. Further, devolution of funds using Finance
Commission formula also has the impact of distribution of IGST funds among the States in a manner
quite different from the ratio in which funds would have gone to the States in normal course as ITC
cross utilisation or apportionment is based on Place of Supply concept. He stated that to this the Central
Agenda for 38th GSTCM Volume 1
Page 21 of 300
Government had replied that in 2017-18 devolution of IGST was done, pending finalisation of
accounting procedure for accounting of IGST balance, with the opinion of the Department of Legal
Affairs, Ministry of Law and Justice. The C&AG report stated that the reply of the Ministry was silent
on the aspect of corrective action taken by it for setting right the IGST amount devolved during the year
2017-18. The reply of the Ministry was also silent on the aspect of impact on State revenues due to
adoption of Finance Commission formula for distribution of IGST balance. In view of the above, he
wondered as to whether the States were entitled to get higher amount of revenue than what was given
to them out of IGST balance of Rs. 1,76,688 crore shown to have been received by Centre in 2017-18.
He stated that in his view, if the correction were carried out then the entire amount were to be distributed
in the ratio of 50:50 and out of the balance 50% amount with the Centre, the States were again entitled
for 42% through devolution route. He also wondered, if for some reason the devolution of IGST
provisionally was not warranted then whether at any stage the States would get their share when the
provisionally distributed IGST was finally apportioned either by way of adjustment towards CGST or
finally settled for IGST on B2C supplies.
14.3. The Hon'ble Minister from Punjab stated that Rs.1,000 crore had been denied to Punjab on
account of Compensation, which was due to the State, based on the Accountant General-certified base
year revenue. He further stated that one of the concerns had been highlighted already by him i.e. the
States getting less on account of cesses and surcharges as they could not be devolved to the States. He
requested the Hon’ble Chairperson to look into these issues objectively without any bias and to evolve
a mechanism to resolve these disputes in a fair manner.
14.4. The Hon’ble Deputy Chief Minister of Delhi stated that their State had also suffered a loss of
Rs. 3,200 crore on account of distribution of IGST between the Union and the States on the basis of the
Finance Commission’s formula, which should have been done subsequent to settlement of IGST funds
based on Place of Supply Rules. He requested the Chairperson to set things right in view of the report
of the C&AG and the issue raised by Hon’ble Minister from Punjab. The Hon’ble Chief Minister of
Puducherry stated that they had also suffered losses of approximately Rs. 219 crore for reasons similar
to that of Delhi. He stated that Delhi and Puducherry were not being considered in the devolution to
States by the Central Finance Commission. He further stated that Puducherry was entitled to 71% of
the IGST amount collected by the Centre. However, out of the apportioned IGST amount which was
used to give compensation to States, Puducherry and Delhi were left out by the Finance Commission.
He too requested the Hon’ble Chairperson to address this issue.
14.5. The Secretary stated that in the year 2017-18, the settlement mechanism was not clearly
prescribed. Therefore, as on 31st March 2018, the IGST money lying in the Consolidated Fund of India
was devolved as per the Finance Commission’s formula to the States. He informed that this was done
after taking formal opinion from the Union Ministry of Law and Justice about the constitutional position
which was also conveyed to the C&AG. Further, there was no provisional settlement mechanism
prescribed/formalised in this period. The Hon’ble Minister from Punjab wanted to understand the
implication of what was done in 2017-18. He stated that whereas the States got 42% of the IGST money,
they should have got instead 71%. The Secretary stated that the decision was taken as per the prevailing
constitutional provision and the money was devolved accordingly. He added that some States might
have received little less or more amount in terms of devolution but as far as compensation was
concerned the same had been given. He stated that if we were to revisit the devolved shares of the States,
then some amount might have to be recovered from few States. The Hon’ble Minister from Delhi stated
that prior to the decision taken by the Government of India to put the money in Consolidated Fund of
India, there was already a precedence of settling the IGST amount and the same should have been
Agenda for 38th GSTCM Volume 1
Page 22 of 300
followed instead of putting the money in Consolidated Fund of India. He requested the Hon’ble
Chairperson to correct the anomaly. The Hon’ble Minister from Puducherry concurred with the views
of Hon’ble Minister from Delhi.
14.6. The Hon’ble Minister from Chhattisgarh wanted to know whether the IGST funds were
required to be split equally between the Union and the States and thereafter, the remaining 50% of the
Centre’s share was required to be devolved to the States in accordance with the Finance Commission’s
formula. The Hon’ble Minister from Punjab wondered as to whether the ratio in which the IGST amount
was shared with the States had been corrected. The Joint Secretary (Revenue), DoR, responded by
stating that the 2017-18 position has been corrected from 2018-19 and now we had a continuous system
of ad hoc IGST settlement happening every two months between the Union and the States. The IGST
funds are apportioned as CGST and the SGST. The SGST component went to the respective States
whereas 42% of the CGST amount went to States by way of devolution. Dr. T V Somanathan,
Additional Chief Secretary/Commissioner, State Tax, Tamil Nadu stated that the issue regarding
settlement of IGST money for the FY 2017-18 had also been raised by Tamil Nadu. He stated that they
too had lost substantial amount of IGST money due to them as it was devolved instead of sharing it by
way of settlement. Shri V. K. Garg, Advisor (Financial Resources) to Chief Minister, Punjab stated that
as clarified, he understood that even if the States got less by way of devolution, the rest of the money
was given to the States by way of compensation in FY 2017-18. He further stated that Joint Secretary
(Revenue), DoR had clarified that from FY 2018-19 onwards, the States had been getting the 42% of
the Centre’s share of the IGST money. However, he stated all these had led to one implication i.e. the
States should have got 71% of the IGST amount for the FY 2017-18 but got 42% instead. As a result,
the Centre ended up utilising the funds collected from compensation cess to pay to the Centre which
actually belonged to the States and might have caused deficit in the compensation funds. He stated that
if the anomaly was not corrected, the compensation cess stood utilised by the Centre.
14.7. The Hon'ble Chairperson suggested to constitute a Group of Ministers (GoM) to study in detail
the issue of IGST settlement as on 31st March, 2018 and to address any possible dispute arising from
the same. She stated that the concerns raised by Delhi, Puducherry, Punjab and Tamil Nadu could form
the basis for the terms of reference of the GoM. It was also suggested that the GoM could consist of the
Hon’ble Ministers from Delhi, Puducherry, Punjab and Tamil Nadu and would be chaired by the Union
Finance Minister. It was proposed that the GoM would submit its report within a reasonable time.
15. For Agenda Item 6, the Council took note of the latest revenue position. It also decided to
constitute a Group of Ministers consisting of Hon’ble Deputy Chief Minister of Delhi, Hon’ble Chief
Minister of Puducherry, Hon'ble Minister from Punjab and Hon'ble Minister from Tamil Nadu under
the chairpersonship of the Union Finance Minister to study in detail the issue of IGST settlement as on
31st March, 2018 and to address any possible dispute arising from the same.
Agenda Item 7: Issues recommended by the Law Committee for the consideration of the GST
Council:
Agenda Item 7(i): Proposal for extension of last date for filing of appeals against orders of
Appellate Authority before the GST Appellate Tribunal due to non-constitution of benches of the
Appellate Tribunal
16. Introducing the agenda item, the Secretary informed that the issues under this agenda item were
discussed in detail in the Officers’ Meeting held on 19th September 2019. He invited Shri Yogendra
Garg, Pr. Commissioner, GST Policy Wing, CBIC and Co-Convenor, Law Committee to present the
Agenda for 38th GSTCM Volume 1
Page 23 of 300
recommendations made by the Law Committee for consideration of the Council. The Co-Convenor of
the Law Committee made a presentation (attached as Annexure 3 to the Minutes). He stated that the
Agenda Item 7(i) was discussed during the Officers meeting and there was a unanimity among the
Officers that the Removal of Difficulty Order, as enclosed at Annexure 1 to the Agenda Notes was
required to be issued so as to provide for a mechanism to enable filing of appeal before the GST
Appellate Tribunal. The subject ROD order was necessitated on account of non-setting up of the GST
Appellate Tribunals, which had led to lapsing of the time limit of three months’ (six months for appeals
by the Government) time for appeals before the Tribunal.
17. For Agenda item 7(i), the Council approved and recommended issuance of Removal of
Difficulty Order, as annexed to the said Agenda item so as to extend the period of limitation for filing
of appeal by linking it to the date when the President or the State President enters office.
Agenda Item 7(ii): Exemption to small taxpayers from filing of Annual Return
18. The Co-Convenor of the Law Committee introduced this Agenda item and stated that the Law
Committee had recommended for waiver of the requirement of filing FORM GSTR 9A for
Composition taxpayers for the FY 2017-18 and 2018-19 as they would be required to file an annual
return only from 2019-20 onwards. With respect to the second proposal of waiver of requirement of
filing of FORM GSTR 9 for taxpayers having an aggregate annual turnover up to Rs.2 crore for FY
2017-18 and 2018-19, he stated that GSTR-9 filing had been far below expectation. He further stated,
it was felt the compliance requirement was more challenging for the small taxpayers compared to the
large taxpayers, as the cost of compliance could be high in proportion to tax payable by them. He stated
that the Law Committee had recommended waiver of requirement of filing of FORM GSTR 9 for
taxpayers having an aggregate annual turnover up to Rs.2 crore for FY 2017-18 and 2018-19 and to
find the ways to further simplify the FORM GSTR-9 to make it easier for rest of the taxpayers. The
Secretary informed the Council that two views emerged during the officers meeting held on 19th
September 2019 i.e. (i). Either we waive the requirement of filing of FORM GSTR-9 for FY 2017-18
and 2018-19 for taxpayers having turnover less that Rs. 2 crore; or (ii) we could make certain fields
optional as some fields were the means to correct / explain the discrepancy reported in earlier returns
filed by them. He requested the Hon’ble Council Members to give their views on the alternate proposals.
18.1. Shri Shanti Kumar Dhariwal, the Hon'ble Minister from Rajasthan stated that he agreed with
the proposal regarding the waiver from filing of FORM GSTR-9A by Composition taxpayers for the
FY 2017-18 and 2018-19. However, he felt that filing of FORM GSTR-9 may not be waived for small
taxpayers but could be simplified as the small taxpayers might also need to carry out
changes/corrections in their earlier declarations done in the monthly returns. The Hon’ble Deputy Chief
Minister of Bihar supported the recommendations made by the Law Committee. He stated that the
proposals are with respect to taxpayers with less turnovers. He added that the new Annual Return was
put in public domain in September, 2018, after the end of the Financial Year 2017-18. Therefore, it was
very difficult to contemplate in advance the details that may be required to be furnished in the Annual
Return. He felt that it might increase the compliance burden on these small taxpayers without adding
much to the tax revenue of the government. He, therefore, suggested that taxpayers with turnover less
than Rs. 2 crore may be exempted from filing of FORM GSTR-9 for the FY 2017-18 and 2018-19 and
even for taxpayers with turnover more than Rs. 2 crore, the GSTR FORM-9 may be simplified by
constituting a committee of Officers to examine and recommend simplification of annual return.
18.2. The Hon’ble Deputy Chief Minister of Delhi stated that we had been extending the dates for
filing of these returns and also hope that the taxpayers would be filing these returns in times to come.
Agenda for 38th GSTCM Volume 1
Page 24 of 300
He stated that almost 80% of taxpayers had not filed these returns for the said period. He wondered as
to what could be the legal consequences of non-filing of these returns as to whether non-filing of these
returns would affect final IGST settlement. The Joint Secretary (Revenue) stated that very less ITC was
involved with the taxpayers with lower turnovers. These taxpayers were mostly traders and he opined
that there would be no/less reversals. He stated it would have miniscule effect on settlement. He further
stated that IGST settlement was linked to only those taxpayers with Annual Return where they were not
entitled for credit but they had not shown reversal in their monthly returns. The Hon’ble Minister from
Delhi accepted the explanation in view of the ground reality and very little impact on settlement. The
Hon'ble Minister from Uttar Pradesh agreed with the proposal of the Law Committee regarding FORM
GSTR-9A and with respect to FORM GSTR 9, he stated that its format needed simplification. For
instance, Column 8 of FORM GSTR-9 was difficult to comply. Shri Arvind Agarwal, Additional Chief
Secretary (Finance), Gujarat, stated that issue was discussed in detail in the Officers meeting and there
was unanimity in accepting the recommendations made by the Law Committee with a rider that the
words “at least initially” appearing in paragraph 5 at page 52 of the Agenda Notes should be deleted as
it gave an impression that there would be waiver from filing of these returns by small taxpayers in future
also. However, it might not be the intention. He also stated that there was a need to simplify FORM
GSTR-9 but it should not be waived off permanently. The Council accepted the suggestion made by
ACS (Finance), Gujarat of deleting the words “at least initially” appearing in paragraph 5 at page 52 of
the Agenda Note.
18.3. The Hon'ble Chief Minister of Puducherry stated that the formats of FORMS GSTR 9, 9A and
9C came in September, 2018, and therefore, it was difficult for the taxpayers to fill the said forms for
the period 2017-18 and 2018-19. He stated that filing of FORM GSTR-9 for taxpayers with turnover
less than Rs. 2 crore may be waived. He also stated that the FORM GSTR-9 needs to be simplified.
He opined that an option may be given to taxpayers with turnover below Rs. 2 crore for filing FORM
GSTR-9. The Hon'ble Minister from Kerala stated that invoice matching was very important element
of the GST architecture and therefore exemption from Annual Return for any category might not be a
good idea. He observed the data indicates that the compliance from the smaller taxpayers were better
than the larger ones. He stated that he too believed that the Annual Return forms had to be simplified.
But also emphasised that the Annual returns were required if GST had to be self-policing.
18.4. The Hon’ble Minister from Chhattisgarh stated that the Annual Return were the aggregation of
the monthly/quarterly returns filed by the taxpayers. So, in his view, it was only providing an
opportunity to the taxpayers to correct/explain any anomaly in the already filed returns. He wondered,
if the Council was doing away with these returns then what was the way out through which these
corrections could be carried out by the taxpayers. He also suggested that the filing of these returns could
be made optional for smaller taxpayers. The Co-Convenor, Law Committee stated that, if the taxpayer
had a liability then they had an option to file and make the payment through FORM GST DRC-03,
which is independent of the Annual Return. Shri Sanjeev Kaushal, Additional Chief Secretary (E &
T), Haryana stated he had been instructed by the Hon’ble Council Member from Haryana that it was
apparent from the data that the taxpayers with turnover less than Rs. 2 crore had filed the maximum
returns and there was no real demand for the waiver of this requirement. He also observed that during
the initial years of any reform there would be some legacy issues. However, if the requirement of filing
of these Annual Return were waived off then there would be expectation for waiver in the subsequent
years also. Therefore, the Annual Return forms should be retained but we may continue to simplify the
returns further. The Hon'ble Minister from Madhya Pradesh stated that FORMS GSTR 9 and 9A
should be simplified, particularly column 8 of FORM GSTR 9 should be removed.
Agenda for 38th GSTCM Volume 1
Page 25 of 300
18.5. The Secretary summed up the decision of the Members of the Council that while FORM
GSTR-9A for Composition taxpayers should be waived off, FORM GSTR-9 for small taxpayers,
whose annual turnover is up to Rs. 2 crore, should be made optional for FY 2017-18 and 2018-19, and
a Committee of officers may be constituted look into simplification of the Annual Returns which could
suggest deletion of certain columns or making certain fields optional.
19. For Agenda item 7(ii), the Council decided to:
i. waive off the requirement of filing FORM GSTR-9A for Composition taxpayers for the
tax periods FY 2017-18 and FY 2018-19;
ii. make the requirement of filing of FORM GSTR-9 optional for those taxpayers who were
required to file the said tax return having aggregate annual turnover up to Rs. 2 crore for
the tax periods FY 2017-18 and FY 2018-19;
iii. constitute a Committee of officers to examine the simplification of forms for annual return
and reconciliation statement; and
iv. delete the words “at least initially” appearing in paragraph 5 at page No. 52 of the Agenda
Notes.
19.1. The Council also approved that suitable notifications shall be issued after due vetting by the
Union Ministry of Law and that the States shall also be required to issue similar notifications.
Agenda Item 7(iii): Issues pertaining to interpretation of Section 10 of the IGST Act, 2017
20. The Co-Convenor of the Law Committee introduced the agenda and stated that the issue was
discussed in detail during the Officers meeting held on 19th September, 2019 but there was no unanimity
among the officers. He stated that the issue was regarding the supply of goods that were purchased over
the counter (on OTC basis) in one State and thereafter transported to another State by the recipient. He
informed that the issue relates to interpretation of Place of Supply under the provisions of the Section
10 of the IGST Act. The draft Circular annexed to Agenda Item 7(iii) proposes to clarify that when
goods are supplied on OTC basis but the supply involves further movement of goods which is arranged
by the recipient, the expression “movement of goods terminates” would mean the place where the
movement of goods terminates when the goods reached the place of registration of the recipient or to
the address that has been declared in the tax invoice, as the case may be. It was, accordingly, proposed
to clarify that the place of supply in case of such supplies, i.e. where the recipient is registered or the
address declared in the tax invoice (in case such recipient is not registered) in a State other than the
State in which the supplier is located, shall be determined in accordance with the provisions contained
in clause (a) of sub-section (1) of section 10 of the IGST Act. Accordingly, such supplies would be
treated as inter-State supplies. He further stated that the draft Circular is in accordance with the views
of States like Punjab and Himachal Pradesh i.e. such OTC supplies may be treated as the intra-State
supplies where the supply was made to an unregistered person and the recipient’s address was not
available on record and inter-State supplies where the address of recipient is available. Shri Amit Kumar
Agarwal, Commissioner, E & T, Haryana stated that they were opposed to the proposal as they felt that
the proposal went beyond Section 10(1)(a) of the IGST Act and that the proposed Circular would affect
the revenue flowing to his State in the form of GST revenue. The Hon’ble Deputy Chief Minister of
Delhi also supported the views expressed by Haryana. The Hon’ble Minister from Kerala suggested to
follow the destination principle and agreed with the views expressed by State of Punjab.
20.1. The Hon’ble Minister from Gujarat stated that it appeared that if any person belonging to one
State purchased goods in any other State and got the address of his/her residing State recorded in the
invoice then the revenue would flow to the native State and not to the State where bill was actually
Agenda for 38th GSTCM Volume 1
Page 26 of 300
issued. In his view, this would be a big change and it was not clear as to how would one verify the
address of the buyer and what would be the mechanism of the revenue flow to the States etc. The
Hon’ble Deputy Chief Minister of Delhi felt that the law was being grossly misinterpreted. In his view,
the destination principle meant where the supply chain terminated and not necessarily the address of
the buyer.
20.2 The Hon'ble Chairperson felt that the issue should be looked into afresh by the Law Committee
as the destination principle was being questioned and the entire edifice of GST was based on it. She
requested the States to give their opinion in writing along with reasons thereof for consideration of the
issue afresh in the Law Committee.
21. For Agenda Item 7(iii), the Council recommended to refer the agenda back to the Law
Committee for considering the issue afresh after obtaining opinion of the States in writing along with
reasons thereof.
Agenda Item 7(iv): Restrictions in availing input tax credit in respect of outward supplies not
furnished under Section 37 of the CGST Act, 2017
22. The Co-Convenor of the Law Committee introduced the agenda and stated that there was a
large gap in filing of FORM GSTR-1 and FORM GSTR-3B which resulted in huge unmatched credits.
In absence of matching, the taxpayer availed ITC in FORM GSTR-3B on self-assessment basis without
any restriction or in relation with the ITC reflected in his FORM GSTR-2A. With a view to impose
reasonable restriction (to encourage the suppliers to file GSTR-1), the Law Committee recommended
that ITC allowed to a registered taxpayer in respect of those invoices, the details of which have not been
uploaded by the supplier as required under sub-section (1) of Section 37 of the CGST Act i.e. which is
not reflected in FORM GSTR-2A shall not exceed 20% of the eligible credit available in respect of
invoices and debit notes, the details of which have been uploaded by the supplier under Section 37(1)
of GST Act. The Advisor (Financial Resources) to the Chief Minister of Punjab wondered as to whether
the restriction imposed was supplier wise or on the total credit available. The Co-Convenor, Law
Committee clarified that it was with respect to the total credit available and the wording would be
changed accordingly (by the suppliers). The Additional Chief Secretary (E&T), Haryana stated that the
credit may not be restricted and instead the existence of the supplier should be verified in a fixed time
frame. He added that if the decision was in favour of the proposal then it was acceptable to him. The
Hon’ble Minister from Bihar stated that by this proposal the genuine taxpayers who were availing ITC
on the basis of FORM GSTR-3B were being encouraged to file FORM GSTR-1. The Hon’ble
Minister from Odisha suggested that there should be a check in GST System where a registered taxpayer
should not be allowed to file FORM GSTR-3B unless he/she had file FORM GSTR-1 in previous
month.
23. For Agenda Item 7(iv), the Council recommended imposition of restrictions such that ITC
allowed to a registered taxpayer in respect of those invoices, the details of which have not been uploaded
by the suppliers as required under sub-section (1) of section 37 of the CGST Act i.e. which is not
reflected in FORM GSTR-2A shall not exceed 20% of the eligible credit available in respect of invoices
and debit notes, the details of which have been uploaded by the suppliers under Section 37(1) of CGST
Act . The Council also approved that suitable notifications shall be issued after due vetting by the Union
Ministry of Law and that pari materia changes shall be carried out in the SGST Rules.


Agenda for 38th GSTCM Volume 1
Page 27 of 300
Agenda Item 7(v): Proposed clarifications on refund related issues
24. The Co-Convenor of the Law Committee introduced the agenda and stated that there was a
complete unanimity during the Officers meeting held on 19th September, 2019 on the proposal to issue
the draft Circular, as approved by the Law Committee, which was annexed to the Agenda Item 7(v).
25. For Agenda Item 7(v), the Council approved the issuance of a Circular laying down the
procedure to claim a refund in FORM GST RFD 01A subsequent to favourable order in appeal or any
other forum.
Agenda Item 7(vi): E-way bill for movement of Gold
26. The Co-Convenor of the Law Committee introduced the agenda item and stated that the Law
Committee had two divergent views on the issue. He stated that the view of Kerala was that the
movement of Gold would not be exposed to security issue as the data about e-Way bills were stored in
the server and only authorised officials had access to it while others felt that since the movement of
gold, diamonds etc. was not carried in a conventional way, e-way bill mechanism for movement which
is largely by carriers (angadias) would not be suitable and may pose security risk. Therefore, these
items should remain exempted from the requirement of e-Way bills. Further, the value limit, prescribed
in e-Way bill, would necessitate generation of e-Way bills for virtually every consignment and even the
small job worker would be liable to carry e-Way Bill. He further stated that this Agenda item was
equally applicable to movement of gold, diamonds and precious stones.
26.1. The Hon'ble Minister from Kerala, while expressing the rationale of e-Way bill for movement
of gold, stated that there had been a substantial fall in collections from supply of gold in the GST era
vis-à-vis pre-GST era in his State. This was in spite of the fact that under VAT, the effective rate of tax
on gold was 1.25%, which gave Kerala an annual revenue of Rs. 650 crore in the last year of VAT
regime. On the other hand, even though the GST rate on gold was 3%, which was more than the rate
under VAT, the annual collection was only Rs.300 crore in his State. There is, therefore, substantial
evasion in gold and the question was how to plug it. On the issue that the sender’s and the recipient’s
identity would be known to every one which was a security risk, it was suggested by the Hon'ble
Minister from Kerala that the e-Way bill could be encrypted. If any State felt that the e-Way bill was a
security risk, then it may exempt the intra-State movement of gold from e-Way bill. The Hon'ble
Minister from West Bengal, however, disagreed with the views of Kerala for the reason that gold was
not transported in conventional ways like other commodities and the reason that it would also make
transportation of gold for job work very cumbersome. He also stated that West Bengal was the first
State to introduce e- bills @ 1% for transportation into the State of West Bengal. However, they did not
impose it on gold for two reasons stated above. He, therefore, requested Kerala to reconsider their point
of view.
26.2. The Hon’ble Deputy Chief Minister of Gujarat stated that many diamond cutting/polishing and
related jewellery industries were located in Surat. Gold, diamond and precious stones were being
transported in un-conventional ways by angadias from Surat to Mumbai. Therefore, there is inter-State
movement of these goods. He stated that prescription of e-Way bill could pose security risk to these
consignments and carriers as the details of sender, receiver, value of goods etc could be compromised.
He was, therefore, against prescription of e-Way bill for their movement. The Hon'ble Minister from
Karnataka stated that prior to GST, there was e-Way bill for movement of gold exceeding Rs. 20,000.
He supported the views expressed by Kerala and stated that the e-Way bill limit could be increased or
the intra-State movement of gold could be made optional and left to the State concerned.
Agenda for 38th GSTCM Volume 1
Page 28 of 300
26.3. The Hon'ble Minister from Punjab wondered as to a solution could be found to the issue. He
stated that the job workers may be exempted from e-Way bill requirement and its provision should
apply to only B2B transactions or by way of increasing the threshold limit for e-Way bill requirement
upto Rs 5 lakh for movement of these goods. The Hon'ble Minister from Madhya Pradesh suggested
that there should be no e-Way bill in intra-State movement of these goods whereas for inter-State
movement the threshold limit for e-Way bill requirement could be raised to Rs. 5 lakh. The Hon'ble
Chief Minister of Puducherry stated that evasion in these commodities was enormous and a lot of
transactions were taking place outside the domain of GST. Therefore, there should be some regulations
or at least the States should have an option to implement e-Way bill for intra-State movement of these
goods.
26.4. The Secretary stated that different views were shared by the States and some suggestions were
also made like giving an option to the State to mandate the requirement of intra-State e-Way bill for
transport of gold, raising the limit for requirement of e-Way Bill or making it secure by way of some
encryption etc. Therefore, he suggested that before taking any final decision we could refer the matter
back to Law Committee to examine the issue afresh in light of suggestions given by the States. The
Hon’ble Minister from Gujarat stated that the matter has been discussed many times in the Law
Committee and the Council. Therefore, he stated that there was no need to carry forward this agenda
item.
26.5. The Hon’ble Minister from West Bengal stated that the matter was not only intra-State issue
but an inter-State issue. Therefore, it could not be left to States to implement or not implement the intra-
State e-Way bill requirement of movement of gold. The Additional Chief Secretary (Finance), Gujarat
supported the views expressed by the Hon’ble Minister from West Bengal and stated that most of the
transactions were inter-State transactions as compared to the intra-State transactions. He also stated that
the Law Committee was not able to arrive at any conclusion on the issue even after lot of deliberation.
The Hon'ble Deputy Chief Minister of Gujarat stated that the business of job workers and karigars from
other States coming to their State would be adversely affected if e-Way bill was prescribed for
movement of gold. The Hon’ble Minister from Kerala stated that there was loss of revenue to the tune
of 70% of the tax revenue potential. He felt that this could be prevented by implementing e-Way bill.
He added that the problems of job workers and consumers etc. could be done away with by prescribing
e-Way bill on these items for inter-State movements only or by raising the threshold of requirement of
e-Way bill even up to Rs. 10 lakh. The Hon'ble Minister from West Bengal stated that there was 3%
GST on gold and the issue was whether e-Way bill could prevent leakage of stipulated GST revenue.
He stated that two issues were of his concern i.e. (i). Gold was sent to the State of West Bengal from
across the country for job work and if e-Way bill was prescribed for inter-State movement of gold then
it would affect the business in the State (ii). The Security and safety was the basis for exception to
transportation of gold through e-Way and even the encrypted e-Way bill system might not be sufficient
to address this issue.
26.6. The Hon'ble Chairperson stated that she saw merit in the argument of the Hon'ble Minister from
West Bengal with respect to job workers and security concerns vis-à-vis inter-State movement of gold
under e-Way bills and that we had to figure out another way of controlling evasion. She suggested that
there could be a Group of Ministers with the Hon'ble Minister from Kerala as the convenor to address
the concerns expressed by various States such as Gujrat, Karnataka, Kerala and West Bengal etc and to
suggest mechanism for controlling tax evasion without compromising on security aspect that arises
from implementation of e-Way bill requirement for movement of the precious metals and stones.
Agenda for 38th GSTCM Volume 1
Page 29 of 300
27. For Agenda Item 7(vi), the Council approved to constitute a Group of Ministers under the
chairmanship of the Hon'ble Minister from Kerala to address the concerns expressed by the States and
to suggest mechanism for controlling tax evasion without compromising on security aspect that arises
from implementation of e-Way bill requirement for movement of precious metals and stones.
Agenda Item 7(vii): Proposed amendment to sub-Rule (5) of Rule 61 of the CGST Rules, 2017
relating to FORM GSTR-3B
28. Introducing this item, the Co-Convenor of the Law Committee stated that the Hon’ble High
Court of Gujarat had passed on order dated 24.06.2019, in the case of AAP & India Vs Union of India
stating the FORM GSTR-3B was not a return which led to further challenges such as legality of interest
payable as FORM GSTR-3B was not considered as a valid return etc. Therefore, the Law Committee
proposed an amendment to sub-Rule (5) of Rule 61 of the CGST Rules, 2017 to say explicitly that
FORM GSTR-3B is a return under sub-section (1) of Section 39 of the CGST Act. He added that the
proposed amendment was to be carried out retrospectively i.e. from 01.07.2017, so that the legality of
tax liability or the interest liability could not be challenged on this account. It was also decided to
challenge the order of the Hon’ble High Court of Gujarat.
29. For Agenda Item 7(vii), the Council recommended to amend sub Rule (5) of Rule 61 of the
CGST Rules to prescribe FORM GSTR-3B as a return under Section 39(1) of the CGST Act
retrospectively with effect from 01.07.2017 as provided in the agenda note. The Council also approved
that suitable notifications shall be issued after due vetting by the Union Ministry of Law and that pari
materia changes shall also be made in the SGST Rules.
Agenda Item 7(viii): Specifying the due date for furnishing of return in FORM GSTR-3B and
details of outward supplies in FORM GSTR-1 for the period October- December, 2019
30. The Co-Convenor of the Law Committee introduced this Agenda item and stated that in view
of the revised timelines for introduction of the new return system the present system for filing return on
monthly basis in FORM GSTR-3B and monthly/quarterly furnishing of details of outward supplies in
FORM GSTR-1 were required to be notified for the period beyond September, 2019. He stated that
the Law Committee recommended it to be extended till 31.12.2019. The Hon'ble Minister from West
Bengal suggested that FORM GSTR-3B may be continued to be filed for the current Financial Year.
The Hon'ble Deputy Chief Minister of Bihar stated that the issue of filing of the new returns was
discussed during the 12th Meeting of GoM on IT challenges in GST Implementation held on 14th
September, 2019. It had recommended that the new return should be launched from 1st April 2020
because a major change in last quarter of a financial year was not desirable. He added the GoM
recommended implementation of new return system for all taxpayers (large and small) in a staggered
manner. Therefore, if the Council agreed to the proposal of GoM, then the filing of GSTR-1 and GSTR-
3B will have to be extended till 31st March 2020.
30.1. The Chairperson suggested that the new return system could be implemented for everyone from
1st April 2020 and the FORMS GSTR-3B and GSTR-1 may be continued to filed till the end of the
financial year 2019-20. The Council agreed to the suggestion.
30.2. Shri K. K. Sharma, Advisor to Governor (I/c Finance), Jammu & Kashmir stated that in view
of the connectivity issues in the State of Jammu & Kashmir, the taxpayers were not able to file their
due returns in time. Therefore, he requested the Council to extend the due dates of filing of various
returns in case of Jammu & Kashmir for the months of July and August, 2019 such as FORM GSTR-
Agenda for 38th GSTCM Volume 1
Page 30 of 300
3B, FORM GSTR-1 and FORM GSTR- 7 to 20th October, 2019, 11th October, 2019 and 10th October,
2019 respectively. The Council agreed to the request.
31. For Agenda Item 7(viii), the Council decided that the new return system shall be introduced
from 1st April, 2020 onwards while the FORM GSTR-3B and FORM GSTR-1 shall continue to be
filed for the period till the end of the current Financial Year i.e. 2019-20.
31.1. The Council also decided to extend the due dates of filing of various returns in case of Jammu
& Kashmir for the months of July and August, 2019 such as FORM GSTR-3B, FORM GSTR-1 and
FORM GSTR- 7 to 20th October, 2019, 11th October, 2019 and 10th October, 2019 respectively.
Agenda Item 7(ix): Proposal for amendments to CGST Rules, 2017
32. The Co-Convenor of the Law Committee introduced the Agenda item and stated it was
discussed in detail during the Officers meeting held on 19th September, 2019. He stated that there was
unanimity on all the amendments proposed (Rule 83A, Rule 97, Rule 117, Rule 142, FORM GST RFD
01, insertion of FORM GST DRC-01A except that of amendment proposed to rule 21A.
32.1. He informed the Council that with respect to the amendment to rule 21A, one view was that the
dealer should not be allowed to carry on with the business during the intervening period and the other
view was that we should not stop the registered person from doing business, however he should not be
issuing taxable invoices during the intervening period. He stated that the Law Committee’s proposal
was to regularise the intervening period in case where the cancellation got revoked and also to get a
consolidated return filed for the entire period based on which the tax could be collected as it was not
possible to stop the taxpayers from carrying on his/her business during the period of suspension of
his/her registration. Therefore, it was recommended to insert an explanation in Rule 21A of the CGST
Rules, 2017 so as to ensure that the registered person did not issue a tax invoice and did not charge tax
on supplies made by him during the period of suspension of registration. The Secretary suggested that
the proposal of the Law Committee could be accepted for amendment to rule 21A. The Council agreed
to the proposal of the Law Committee.
33. For Agenda Item 7(ix), the Council approved the proposal for amendments to Rule 21A, Rule
83A, Rule 97, Rule 117, Rule 142, FORM GST RFD-01, insertion of FORM GST DRC-01A of the
CGST Rules, 2017 as proposed in the agenda item. The Council also decided that suitable notifications
shall be issued after due vetting by the Union Ministry of Law and that pari materia changes shall be
carried out in the SGST Rules.
Agenda Item 8: Issues recommended by the Fitment Committee for consideration of the Council
34. The Secretary introduced the Agenda item regarding issues recommended by the Fitment
Committee for consideration of the Council and requested that the Council might discuss the items in
the order of the recommendations that had been proposed by the Fitment Committee in relation to
goods: Annexure-I, Annexure-II and Annexure-III.
34.1. He then requested Shri G.D. Lohani, Joint Secretary, TRU-I (JS, TRU-I) to present the Agenda
item 8 before the Council. JS, TRU-I then briefed the Council about how the Fitment Committee had
come to the decisions about rates and clarifications. He stated that all the representations which came
to the Fitment Committee were consolidated, indexed & examined in details. Then they were classified
under 3 Annexures/ categories:
Agenda for 38th GSTCM Volume 1
Page 31 of 300
 Annexure-I: Items where the Fitment Committee had recommended for rate change or
some clarification relating to rates of goods.
 Annexure-II: Items which were deferred by Fitment Committee for want of information
and would be further examined when the information would be received; after which these
items would be placed before the Council.
 Annexure-III: Items where the Fitment Commitment had recommended no change. A
number of these items were already discussed in the GST Council recently but did not find
favour for any change by the Council.
34.2. The rate change was in general recommended, only where there was accumulation of credit,
inversion of duty/ tax rates which lead to distortion in the rate structure of the sector. After the
preliminary details as explained by JS, TRU-I, the Secretary proceeded for seeking item-wise approval
in respect of Annexure-I. The Council examined the list item wise.
34.3. Item No. 1 to 6 in Annexure-I were approved by the Council as per the recommendations of
Fitment Committee.
34.4. On item No. 7 relating to Fishmeal and Meat cum Bone Meal discussion was initiated by the
Hon’ble Minister from Goa stated that Fish meal was basically a waste product from fish which the
poor fishing community collected, especially in the coastal areas thereby helping in maintaining clean
environment. On the basis of circular the Fishmeal manufacturers were being expected to pay tax @
5% for the period when nobody had collected the tax under the impression of being exempted which
led to a strike. Although, the proposal was to make it exempt for the period from 01.07.17 to 31.12.2018,
he requested the Council to exempt it from 01.01.2019 to the present date also.
34.5. The Hon’ble Chairperson intervened and stated that delegations from various coastal States met
her on these issues. These delegations had specifically mentioned that since they had not collected tax
for the period from 01.07.17 to 31.12.2018 i.e. prior to the clarification issued, it would be difficult for
them to pay the tax @ 5%. The Secretary clarified that after the circular dated 31.12.2018 was issued,
there was no confusion regarding payment of tax from 1st January, 2019 onwards. The Hon’ble Minister
from Goa stated that since fishing activity continued for a limited period in an year, it would be better
that exemption could be extended till 30th September, 2019 and it would do justice for this poor fishing
community.
34.6. The Hon’ble Minister from Kerala stated that the memorandum he received in his State, was
also to make the rate ‘NIL’ for fish meal wherein they had also stated the waste removable programme
was linked with it. The Hon’ble Chairperson stated that essentially the issue of hardship in payment of
GST relates to period prior to issuance of circular, the Fitment Committee had accordingly examined
and recommended the proposal.
34.7. Shri Buggana Rajendranath, the Hon’ble Minister from Andhra Pradesh stated that if the
Fishmeal was not to be used, it would have been a waste. In the pre-GST era, it was not taxed at least
in Andhra Pradesh. Moreover, 40% of the country’s export was from Andhra Pradesh and hence he
would like the same to be exempted. The Hon’ble Minister from Kerala also supported the Hon’ble
Minister from Andhra Pradesh and stated that since the revenue implication would be trivial, it could
be exempted because the impact on the fishermen community would be large.
34.8. JS, TRU-I stated that Fishmeal is used as inputs in poultry and aquatic feed. These were
manufactured items from the wastes of Fish and was rich in protein used as poultry feed & fertilizer.
Similar other items like oilcake, soybean cake were also there in the same HSN. Hence, it would have
a significant revenue implication as request for exemption would also be pressed for other items in the
Agenda for 38th GSTCM Volume 1
Page 32 of 300
same Chapter. The Hon’ble Chairperson asked JS, TRU-I whether the tariff heading was same for
Fishmeal and Meat cum Bone Meal in order to have a technical clarity, JS, TRU-I responded in
affirmative.
34.9. The Hon’ble Minister from Uttar Pradesh stated that both items i.e. Fishmeal and Meat cum
Bone Meal should be treated separately. Although, he agreed to exempting Fish meal as per
recommendations of Fitment Committee, he stated that both the items should not be clubbed together
but should be dealt in a separate manner. His State favoured Meat cum Bone Meal to be taxed @ 5%
as in Uttar Pradesh alone Meat cum Bone Meal from 01.07.2017 onwards had revenue implication of
about Rs. 600 crores. ACS (Finance), Gujarat however supported Government of Goa’s view regarding
exempting Fish meal till 30th September, 2019 and stated that the proposal merited approval of the
Council.
34.10. The Hon’ble Chairperson in response to the submissions of the Hon’ble Minister from Andhra
Pradesh stated that there were states like Maharashtra and Telangana where oilseeds were produced
along with its by-product oilcake which was used as animal feed. She stated that the Hon’ble Minister
from Andhra Pradesh should look at it from the point of view of potential export market awaiting outside
the country. If the farmer’s producer organisations and groups among fishing women could be formed,
they could earn much higher profit by tapping the export market. Hence, it would be better if in place
of giving temporary relief by exempting Fish meal, a systematic approach to tap potential export area
was to be looked at for better prospects of the fishing community.
34.11. The Hon’ble Ministers from Tamil Nadu and Karnataka stated that they supported the proposal
of Goa. The Hon’ble Minister from Odisha raised the issue that with this kind of proposal, the tax
evaders would be encouraged, as those who did not pay would be benefitted, while those who paid
would feel cheated. The JS, TRU-I clarified that the proposal was that those taxpayers who had collected
the tax would have to pay the tax even if it was being exempted for a particular period, while those,
who had not collected, would not have to pay the tax for the period for which relief is being given, i.e.,
01.07.17 to 30.09.2019.
34.12. Hence, in view of the above deliberation, for item at Sl. No 7 of Annexure-I, the Council
approved exemption to Fishmeal for the period 01.07.17 to 30.09.2019. The Council did not approve
exemption to Meat-cum-Bone Meal for this period.
34.13. The Council thereafter was explained the reasons, as mentioned in the Agenda item 8 about S.
No. 8 to 11 of Annexure-I and being satisfied the approved recommendation of the Fitment Committee
for these items.
34.14. On item at Sl. No. 12 of Annexure-I, the Hon’ble Chief Minister of Puducherry stated that the
Fitment Committee recommended rate rationalization and fixation of GST rate @ 12% for both
handmade and mechanized Safety Matches (Sl. No. 12 of Annexure-I). He stated that this equalization
of GST rate would penalize the women folk of Sivakasi and adjoining areas where the handmade Safety
Matches were manufactured. Hence, the rate of handmade Safety Matches should not be increased
from 5% to 12%, as it would penalize the cottage industry, especially where women were involved.
Further, it was a significant employment generator also and the tax rate should not be changed at the
behest of mechanised industry leading to loss of livelihood for women. However, ACS, Tamil Nadu
stated that this proposal actually originated from Tamil Nadu and the fact of matter is that all the
industry had now shifted to mechanized mode in some way or the other and there were actually no
handmade safety matches industry in Tamil Nadu. Hence, with two different rates the Government was
losing revenue as everybody claimed lower tax rate. So, his State had proposed for rate rationalization
to 12%. The Hon’ble Chief Minister of Puducherry stated that since he had also received representations
Agenda for 38th GSTCM Volume 1
Page 33 of 300
from some MPs of Tamil Nadu, he would look into the matter and bring the issue before the Council
for necessary clarification. Hence, in view of the above discussion, the decision on Safety Matches was
deferred.
34.15. As regards item No. 13 relating to Polypropylene/Polyethylene Woven and Non-Woven Bags
and sacks, whether or not laminated, of a kind used for packing of goods, the ACS Gujarat wanted to
know where was the incidence of tax of 5% and 18% on it. The JS-TRU-I explained that 5% tax was
leviable on goods under HSN 6305 (below Rs. 1000 per pc); while the same item, if classified under
HSN 3923 attracted 18% tax rate. Hence, in order to remove the ambiguity in application of GST tax
rate, a uniform tax rate of 12% was proposed. The Council being satisfied, approved the proposal tax
rate for items at Sl.No. 13 of Annexure-I.
34.16. As regards item No. 14 of Annexure-I, JS, TRU-I while explaining the agenda stated that the
request was received from Tamil Nadu to reduce the tax on wet grinder and rationalise the tax rate
across the Flour mill/rice mill/ and other machinery used in milling industry while the request was for
reducing the tax rate on Wet Grinders (HSN 8509) comparing it with Atta Chakki (HSN 8437). During
examination, it was noticed that the Atta Chakki was the only machinery at 5% in 8437 and hence
instead of reducing the tax on wet grinders, it was proposed to increase the tax rate on Atta Chakki to
rationalize the tax rate in its HSN entry to 12%. The ACS/CST, Tamil Nadu stated that in the last
Council meeting, Tamil Nadu had raised this issue regarding flour mill, rice mill and other machinery
used in milling industry and had stated that Wet Grinders should also be taxed @ 5% similar to other
similar power operated items like as Atta Chakki Chairperson enquired from JS, TRU-I about the ITC
availed by the persons manufacturing Atta Chakki and inversion, and the Hon’ble Minister from
Chhattisgarh asked about revenue involved in the proposal. In response, JS, TRU-I stated that creating
too many carve out in the same HSN at different rates leads to dispute and implementation difficulties.
Hence, for all electrically operated Milling machines including Atta Chakki etc. the tax rate was
proposed to be rationalised with GST rate of 12%, since 5% tax rate created inversion also. He further
explained that during pre-GST, tax incidence on HSN 8437 was 8% and GST Council after discussion
on different items, placed Atta Chakki at 5% tax while Wet Grinders were classified at 28% along with
other electrically operated mixers and grinders. He further, explained that Tamil Nadu had also agreed
to the proposed 12% tax rate for Wet Grinders along with Atta Chakki. As regards revenue implication,
he informed that while exact volume of wet grinder is not ascertainable, as per available information
the broad estimate of turnover volume of wet grinder is in the range of about Rs 3000 crore a year.
34.17. The Hon’ble Minister from Uttar Pradesh proposed that wet grinders should also be classified
at lower tax rate instead of raising tax rate of Atta Chakki. The ACS/CST, Tamil Nadu explained that
Wet Grinder was very sensitive issue in Tamil Nadu and repeated representations were being received
for parity between Atta Chakki and Wet Grinders as both were of daily use. Thus, Tamil Nadu was
pleading for rational unification of tax rate for both of them either at 12% or 5%, even if inversion of
tax rate was there. He stated that reduction of GST rate on wet grinder may not have significant revenue
implication. The Hon’ble Deputy Chief Ministers from Gujarat and Bihar suggested that Wet Grinders
may also be placed at GST rate of 5%. The Hon’ble Minister from Punjab also supported the view. All
the other Council members agreed to the proposal for which the Hon’ble Minister from Tamil Nadu
thanked all the Council members. The Council therefore, approved the GST rate of 5% for Wet Grinders
(consisting stone as a grinder).
34.18. For items at Sl. No. 15 to 18 of Annexure-I, the Council after going through the explanation
provided in the proposal, approved the recommendations of the Fitment Committee. As regards items
at Sl. No. 19 and 20; JS, TRU-I explained that these items were placed before the Council in terms of
the Hon’ble High Court’s directions where it had asked the Council to examine the representations made
Agenda for 38th GSTCM Volume 1
Page 34 of 300
by the Solar Power Developer Association and Indian Wind Turbine Manufacturers Association against
prescribing manner of valuation of the Solar Power plants and Wind Turbine based plants. The details
of the issues were contained in Annexure-VIII with the recommendations of the Fitment Committee
after detailed examination of representations and all other relevant information. The Fitment Committee
after examination of issue had recommended that the status quo be maintained. The Council agreed
with the proposal that the status quo should be maintained in respect of items mentioned at Sl. No. 19
& 20 of Annexure-I.
34.19. Smt. Renu Sharma, Additional Chief Secretary (Finance), Delhi raised the issue in respect of
Annexure-I, Part B, Sl No. 1 where the Fitment Committee had suggested to lower the Compensation
Cess on vehicles. She stated that the Delhi Government was not in favour of reduction of cess as
proposed in this entry. The JS, TRU-I explained that this change had been proposed to bring parity in
compensation rate on vehicles that have specification of length below 4000mm; engine capacity of up
to 1200 CC for petrol vehicle and 1500 CC for diesel vehicle irrespective of seating capacity. Such
vehicle having seating capacity of 9 people attracted compensation cess at the rate of 1%-3%, while
vehicle with same specification having seating capacity of 10-13 people attracted higher compensation
cess. He stated that a few vehicles with similar specification of length, i.e. below 4000 mm having
same length and engine Cubic Capacity as the small vehicles, have been launched especially for rural
transport (seating capacity of 10 – 13 people). Further, pre-GST incidence was also same on those two
types of vehicles. Thus, parity had been recommended by the Fitment Committee vis-à-vis treatment in
respect of cess.
34.20. The Hon’ble Minister from Odisha stated that it was not a parity issue, the Council should
consider that as the Government was already falling short of revenue & cess, any reduction would
further reduce the compensation cess kitty. The Chairperson intervened and explained that JS, TRU-I
was using the term parity with reference to the technical specifications and not with reference to the
number of seats. All the Members of the Council thereafter agreed with the proposal and approved the
reduction in rate of cess for Sl. No. 1 in part B of Annexure-I.
34.21. In part B of Annexure-I proposing changes in the rate of compensation cess, JS, TRU-I
explained that at Sl. No. 2 Caffeinated drinks like Red bull classified under Tariff Item 22029990 were
similar to Aerated Water. These drinks deserve parity in rates with aerated water. He stated that
Ministry of Health had also recommended in past higher tax on such products. Hence, the Fitment
Committee had recommended increase of cess rate at par with aerated water. The Council being
satisfied for item at Sl. No. 2 of part B i.e. Caffeinated Beverages, decided that the GST rate be increased
to 28% from existing GST rate of 18% with a compensation cess of 12% being applicable to it. Further,
item No. 3 of part B, Annexure-I being of the nature to plug a loophole in refund arising out of inverted
duty structure in compensation cess rates of tobacco products, the Council approved that refund of
inverted duty of compensation cess may not be allowed under Sub Section 3 of Section 54 of the CGST
Act, 2017 for tobacco products, including the refund claims already filed.
34.22. The JS, TRU-I stated that Sl. No 1 to 9 of the Part C of Annexure-I contained only clarifications
in respect of certain products to avoid confusion in levy of the tax.. The Council prima facie being
satisfied, approved the recommendations of the Fitment Committee, and sought clarification in respect
of Sl. No 8 below which was further discussed.
34.23. The ACS (Finance), Delhi stated that at Sl. No. 8 in Part C of Annexure-I, the Fitment
Committee had suggested exemption for Spare parts temporarily imported by Foreign Airlines for
repair. Since, Delhi was the hub of Aircraft maintenance, a number of spare parts were imported, hence,
Delhi Government was not in favour of the exemption in view of the revenue loss. The JS, TRU-I
Agenda for 38th GSTCM Volume 1
Page 35 of 300
explained that although spare parts were imported for maintenance of foreign aircraft all the aircrafts
remained in ‘Customs Area’ and there was no revenue implication as they were re-exported out of the
country leading to refund of Customs Duty & IGST (if paid) on it, and also as per Chicago Convention,
this relief had to be granted. Further, because of the tax exemption on spares as parts of Maintenance
and Repair Operations (MRO activity), revenue on MRO activity would increase i.e. if the activity
increased and came to India due to its being profitable, there would be increased tax on this service.
The Council members thereafter were satisfied with the explanation of JS, TRU-I and approved the
proposal.
34.24. In respect of Annexure-II, the Fitment Committee had deferred its decisions for want of
information in respect of certain goods as it required further examination. The Council approved the
same for Sl. No. 1 and 2 of Annexure-II. The Hon’ble Minister from Goa referred to Sl. No 3 of
Annexure-II regarding Cargo vessels and stated that the shipping industry was already in doldrums,
hence, why should the Indian ships be charged 5% IGST and why preferential treatment should be given
to foreign vessels and dredgers. The JS, TRU-I explained that as of now there was no exemption on any
ship; both Indian and foreign ships attracted 5% tax. The proposal had come from Ministry of Shipping
on which Fitment Committee had not taken any view due to lack of data and had deferred it. The Fitment
Committee had requested for further inputs from the Ministry of Shipping in respect of volume vis-à-
vis sizes before taking a final view. He also requested the Hon’ble Minister from Goa, if he had any
inputs, the same could be sent to Fitment Committee which could be examined before final
recommendations were suggested by the Committee. He further clarified that the item was not regarding
taxation of passengers or cruise ships. The Council thereafter approved the Fitment Committee
recommendations for the Sl.No. 3 to 10 of Annexure-II.
34.25. In respect of Annexure-II, the Fitment Committee had deferred its decisions for want of
information in respect of certain goods as it required further examination. The Council approved the
same from Sl.No. 1 to 10 of Annexure-II.
34.26. From item No. 1 to 11 of Annexure-III, the Council approved the recommendation of Fitment
Committee. The Hon’ble Minister from Andhra Pradesh drew attention of the Council to Dried
Tamarind i.e. item at Serial No.12 of Annexure III. He maintained that Dried Tamarind was staple food
in South India, needed for all food preparations and was not considered as spice. Further, in pre-GST
era, it was exempted. While in the British era looking at its importance, there was Tamarind Tree Act
which banned felling of Tamarind tree so that there was no shortage of an item that was integral part of
diet. Moreover, it could not be compared with dried apples, prunes or apricots or with other spices as it
was part of poor men’s diet. He also suggested that like parched gram, tamarind also did not undergo
any change in its form as it was only sundried and hence, should be exempted. The Hon’ble Chairperson
also agreed that it formed an important part of the staple diet of South India and could not be treated at
par with spices. The Hon’ble Ministers from Tamil Nadu, Bihar, Goa and Chhattisgarh also agreed to
the proposal to exempt it from GST. The Hon’ble Minister from Chhattisgarh stated that it was also an
important source of income for the tribal people of Bastar, in Madhya Pradesh. JS, TRU-I submitted
that if dried tamarind was exempted, similar representations would be received for the spice items like
ginger, turmeric, jeera etc. claiming it to be sundried only. The Council unanimously agreed that the
same being spices and different from Tamarind.
34.27. Following the above discussion, the Council agreed to exempt Dried Tamarind (i.e. item at
Serial No.12 of Annexure III).
34.28. The Hon’ble Minister from Chhattisgarh stated that Mahua flowers listed in item at Sl. No. 6
of Annexure-III, when plucked and dried should be exempted as it was very common staple item for
Agenda for 38th GSTCM Volume 1
Page 36 of 300
tribal culture. JS, TRU-I explained that Mahua had been examined earlier and was not exempted by the
Council. Further, at the tribal village level, it remained exempted in view of threshold exemption. It
got taxed in the hands of organized traders who dealt in bulk and when it was used for making
intoxicants. The Secretary further explained that in respect many of the food items, if we started
discussion again and asked for exemption citing examples of similar items, then it would set off a chain
reaction which would be difficult to stop. If the Council thought it should be re-examined, it might again
be referred back to the Fitment Committee for re-examination. Further, for small taxpayers with a
Turnover limit of Rs.40 lakh, there was already exemption. Hence, all tribal people and small tax payers
had already been exempted.
34.29. From item No. 13 to 41 of Annexure-III, the Council approved the recommendations of the
Fitment Committee. ACS (Finance), Gujarat raised the discussion on Roasted Groundnut (item No. 42
of Annexure-III) and stated that there was a case that when the GST tax rate on the Roasted Chana was
being reduced to 5%, the tax on the Roasted Groundnut should also be reduced to 5% because it was a
comparable item. JS, TRU-I explained that Roasted Groundnut was classified under HSN 2008 and all
items in the heading were taxed at 12%. The Hon’ble Finance Minister from Uttar Pradesh observed
that roasted Groundnut and roasted Chana were two distinct products and roasted Groundnut may
continue to be taxed at 12% GST rate. The Hon’ble Finance Minister from Punjab stated that if the
Council started examining the food items again, then it would not reach any end result and it could be
the never-ending process of exempting such items. Hence, the Council should stick to the agreed
principles such as healthy food, unhealthy food etc. while exempting or taxing any food item. The
Hon’ble Chairperson also agreed to his views. The Council also did not agree to exempt Roasted
Groundnut.
34.30. The Hon’ble Minister from Goa also wanted parity treatment between Bakery items and Sweets
which was taxed at 5%. However, the Hon’ble Minister from Kerala reminded that in view of certain
principles and the fact that Bakery items and Sweets could not be treated at par because it had huge
revenue implications, these items had been distinguished in the past and further suggested that the
Council should not be ready to take the brunt of revenue loss when the revenue situation was precarious.
34.31. From item No. 43 to 57 of Annexure-III, the Council had no objection and approved the
recommendation of Fitment Committee. The Hon’ble Minister from Uttar Pradesh raised the issue about
item at Sl. No. 58 of Annexure III i.e. Extra Neutral Alcohol (ENA). He stated that the Fitment
Committee had recommended that the status-quo might be maintained and he agreed to the
recommendation of the Fitment Committee. However, he requested for the replacement of a comment
at Sl. No. 3 in column 6 of the table, which might be read as, ‘However, in the interim period, the States
may go by the decision of GST Council as recorded in the Minutes of the Council Meeting dated 5th
August, 2017’. The Council agreed to the proposal of the Hon’ble Minister from Uttar Pradesh.
Thereafter, in respect of item No. 59 to 167 of Annexure-III, the Council approved the recommendation
of the Fitment Committee regarding no change suggested for various goods.
34.32. Shri Manish Sinha, Joint Secretary, TRU-II, (JS, TRU-II) stated that the Fitment Committee
had recommended certain changes in rates and also recommended issuance of clarifications in relation
to some services, which were appearing there in Agenda item 8 as Annexure-IV, V and VI. He stated
that Annexure-IV contained details of items where Fitment Committee had agreed to change the GST
tax rate, Annexure-V contained details of issues which had been deferred for want of information while
Annexure VI contained details of issues where no changes in tax rate had been recommended by the
Fitment Committee.
Agenda for 38th GSTCM Volume 1
Page 37 of 300
34.33. In respect of Sl. No. 1 of Agenda IV, the ACS (Finance), Gujarat, stated that this was a request
from Gujarat and his State agreed to the recommendation of the Fitment Committee regarding on rate
of GST on job work services on diamonds which were proposed to be reduced to 1.5%. However, Shri
H. Rajesh Prasad, Commissioner, State Tax (CST), Delhi stated that Hon’ble Deputy Chief Minister of
Delhi had asked them to submit that this would create a new GST rate of 1.5% and that the job work
rate of 5% should be maintained for all kinds of job work discouraging any new rate. The JS, TRU-II
explained that 1.5% was not a new tax rate and that under construction services, the construction of
affordable housing was already having a tax rate of 1.5%. Further, Fitment Committee had proposed it
by looking at inversion of tax rate in the sector, and hence, he requested the Council to approve the rate
of 1.5% on job work services on diamonds which was agreed to by the Council.
34.34. He further explained that the item no. 2 of Annexure IV was regarding engineering job work
where the GST rate was recommended to be reduced from 18% to 12%. He stated that analysis of data
showed that GST tax rate of 18% was high, leading to cash flow problems for the sector. Hence, the
Fitment Committee had suggested GST tax rate of 12% and there would not be any cash flow problem,
as the cash revenue would shift to the principal from job worker. He also explained that this entry did
not cover the body building activity of job work on the chassis supplied by the Motor Vehicle
manufacturers. There was sufficient credit available to them on inputs, which were mostly at 18% while
output was taxed at 28% (if the vehicle was sold) or at 18% (if the service activity of body building was
done). The Council agreed and approved the recommendations of the Fitment Committee for Sl. No. 1
and 2.
34.35. Thereafter, Sl. No. 3 and 4 of Annexure IV were taken up for deliberations in the Council
regarding rate rationalization in Outdoor Catering services and Hotel Accommodation service having
tariff of Rs 7500/ and above. The JS, TRU-II then explained the proposal at item no. 3 i.e. Outdoor
Catering to the Council where the Fitment Committee had recommended rates to be reduced to 5%
without ITC, so that the GST tax rate could be at par with Restaurant Service. He explained that during
the discussion in Fitment Committee, it had emerged that all banquet halls had started declaring a small
restaurant inside the premises and were billing the supply of food as service from restaurant and paying
GST of 5% (without ITC). Hence, the Fitment Committee had recommended the GST rate of 5%
without ITC on outdoor catering. On being asked by ACS (Finance), Haryana about the revenue loss
on the proposal, he stated that there might be a notional revenue loss of Rs. 400 crore had the tax
authorities been able to collect GST of 18%. The ACS (Finance), Haryana stated that this rate reduction
should be cautiously done as it would have huge revenue implication. The Hon’ble Minister from West
Bengal stated that statement of JS, TRU-II seemed to be correct that it was a notional revenue loss as
the tax authorities were not able to collect revenue from this sector due to malpractices and hence, it
would be proper to agree to the recommendation of the Fitment Committee. ACS (Finance), Gujarat,
supported the proposal. He stated that there was a question in his mind that in Five Star Hotels, we have
put the GST rate of 18%, but since most of the catering i.e. about 95% would be taxed at 5%, would
there be any logic to keep the catering in a Five Star Hotel at 5%. In response, JS, TRU-II stated that
catering in Five Star hotel was a case of conspicuous consumption, which also had a lot of capital goods
credit and hence, GST rate was proposed to be kept at 18% with ITC.
34.36. The Hon’ble Deputy Chief Minister of Bihar also stated that when he went to Bangalore for the
meeting of the GoM, a big delegation from the catering association had met him for rate rationalization.
He, therefore, suggested that a practical view should be taken while fixing the rate as there was no
revenue coming from this sector, otherwise also due to evasion on account of high tax rate. The Hon’ble
Minister from West Bengal supported the proposal and stated that as per the experience, these caterers
were not paying any tax. He also stated a similar issue relating to GST tariff on hotels as suggested by
Agenda for 38th GSTCM Volume 1
Page 38 of 300
the Hon’ble Minister from Goa was pretty similar and connected to this item, so both the items should
be discussed together. Moreover, if the recommendation of the Fitment Committee was approved by
the Council, compliance would increase due to low incentive for evasion and there would also be no
outgo on account of Input Tax Credit (ITC).
34.37. The Hon’ble Minister from Goa stated that the Hon’ble Prime Minister in his speech on 15th
August, 2019 had mentioned that India could become a Tourism hub, so all Indians should promote
tourism as more jobs with less investment could be generated in this sector and it would strengthen the
economy. He also stated that in various Council meetings, he had already raised the issue that in the
interest of tourism and employment generation, the Council should lower the tax on the room rents of
Five Star Hotels. He informed the Council that the GST rate had to be competitive in the region; in
China tax rate was only 9% while in Thailand and Singapore only 7%. Thus, when tax rates were so
low in foreign destinations even the domestic tourists preferred going abroad. Similar hotels with better
facility have been built in India but the tax rate as high as 28% on room rents of Rs. 7500 and above
was detrimental to the growth in tourism sector. In fact, this had led to 30% drop in tourist arrivals in
Goa alone. He therefore stated that the Council had to take a long-term view instead of short term, by
lowering tax rate, to flat 12%. He further stated that if the rates could be lowered from the present rate,
it would generate more revenue. He also reiterated that in a similar manner, at present, many caterers
were not paying tax on catering service by managing records. Hence, if the rate was reduced to 5%
without ITC, their compliance would also increase. Moreover, if the foreign tourists were visiting India,
it would generate employment as well as foreign exchange. In the last few years, the foreign charters
had reduced their footfall in India resulting in reduced foreign exchange earnings and therefore, he
requested the Council to take a pragmatic approach. He also reminded that earlier when the Union
Finance Minister (Late) Shri Arun Jaitley was alive and he chaired the Council meetings, he had
promised that when the GST Council meeting would be held in Goa, full relief to the tourism industry
would be considered by the Council.
34.38. The Hon’ble Minister from Madhya Pradesh agreed with the submission of Hon’ble Minister
from Goa and stated that in Madhya Pradesh also, there were beautiful tourist places. GST rate on hotel
accommodation should be reduced as tourism sector involved minimum investment but generated a lot
of employment. Further, both the Hon’ble Ministers from Punjab and Chhattisgarh, supported the
reduction in tax rate and stated that the notional revenue loss would be made up by the increase in
volume and development of the tourism sector. The ACS (Finance), Haryana raised a query at this
juncture as to what would be revenue implication of reducing the GST rates in all categories of room
rates as well as in the Outdoor Catering. He further desired to know that in case of banquets, which
were also very elegant and luxurious ones, since there would be no rooms offered for rent of Rs. 7500/-
and above per night, then how would this differential tax rate operate, and they would always pay tax
at the rate of 5%.
34.39. The CST, Delhi stated that this rate reduction proposal would have serious revenue
consequences for Delhi. He added that in Delhi, there were 37 Five Star Hotels with a capacity of about
10,500 rooms and most of the hotel rooms were charged Rs. 7500 and above per room night. The
revenue that accrued to Delhi was around Rs. 360 crore and if GST rate was reduced from 28% to 18%,
as suggested, then there would be 35% net loss i.e. Rs. 120 crores for Delhi city alone. He also stated
that the Catering Service in Five Star Hotels should continue at 18%, in view of revenue loss but,
Outdoor Caterers might be charged at the rate of 5% without ITC in view of rampant evasion in the
sector.
34.40. The Hon’ble Minister from Kerala also agreed to the proposal of reducing the rates and stated
that at least, the slab of Rs. 7500 should be abolished to have a uniform tax rate across the hotels as it
Agenda for 38th GSTCM Volume 1
Page 39 of 300
was causing distortion in the sector. The Hon’ble Deputy Chief Minister of Bihar stated that the
proposed new slab of Rs. 10,000 to be created by Fitment Committee should not be agreed and the rate
of tax should not be more than 18%. It was not a sin to stay in a Five Star Hotel or a good hotel and it
looked awkward when tax was charged at 28% rate. On the other hand, hotels were also manipulating
their daily room rate by splitting the charges for breakfast to keep room tariff per night below Rs. 7500.
The Advisor to Governor (I/c Finance), Jammu & Kashmir also supported the view of Goa and stated
that in pre-GST era there was no tax on hotel industry in Jammu & Kashmir and which added to huge
tourists flow in their State. Hence, there was a strong representation from the hotel association of
Pahalgam and Gulmarg to reduce the tax rate.
34.41. The Hon’ble Chairman summarised the view of Council Members and stated that the in view
of the discussion held so far, the Fitment Committee members were suggesting a new proposal in order
to promote tourism and employment, although it might be not agreeable to Delhi. For the consideration
of the Council, the new proposal was read out as follows:
The new GST tariff might be framed for different slabs with different rates as below:
Room Rent in Rs. Proposed GST rate
0– 1000 Nil
1001 - 10000 at the rate of 12%
10,001 and above at the rate of 18%
34.42. The Council Members noted that it was a worth considering proposal and the Hon’ble Minister
from Goa supported the proposal. He stated that in the long run, the State of Delhi may not have any
problem of revenue loss. The Hon’ble Minister from West Bengal stated that any GST rates fixed should
be ad-valorem and not linked to the rack rate. The JS, TRU-II stated that the shift away from the rack
rates-based GST tax rate slabs had already been made in GST Council meetings held in the past. He
also submitted that with these slabs, there would be serious revenue implications. Further, though slab-
wise break up of revenue was not available, but the revenue loss could be around Rs. 2000 crore. The
Hon’ble Minister from Chhattisgarh wanted to know as to how the calculation of revenue loss was made
by JS, TRU-II i.e. whether it was based on room occupancy or any other criteria.
34.43. JS, TRU-II stated that the Fitment Committee had observed in the past that the rate cuts usually
did not lead to revenue growth directly. However, there would be increased room occupancy, but how
much it would be, could not be estimated by the Fitment Committee. The Hon’ble Minister from West
Bengal observed that since the Fitment Committee did not have any data on the elasticity of demand of
various price points, they only seemed to have done a static analysis of revenue loss of around Rs. 2000
crores. However, as per his intuition, it would generate more revenue on account of increase in room
occupancy. He asked the CST, Delhi about what was the aggregate revenue of Delhi from GST, who
responded that it was around Rs. 26,000 crores. The Hon’ble Minister from West Bengal then remarked
that a loss of Rs. 200 crores on Rs. 26,000 crores would have the impact of only 0.8%, which might be
compensated by higher room occupancy. The Advisor (Financial Resources) to Chief Minister, Punjab
stated that while the Council was recommending lowering of tax rates in Five Star Hotels, one practical
aspect should be kept in mind. He elaborated that in a Five Star Hotel about 23 services were provided
which were mostly taxed at 18% and when the GST on Accommodation Service was to be reduced to
12% then it would create a sea of evasion and practice of avoidance of tax. He gave an example that
Five Star Hotels would provide both In-door and Outdoor Catering Services and they could be applying
different rates to each. He, therefore, stated that in the process of encouraging tourism we should not
Agenda for 38th GSTCM Volume 1
Page 40 of 300
make mess of GST in the sector because a lot of interpretation issues would surface with slab-wise
structure in Hotel and Catering service like composite supply, bundled supply, mixed supply or separate
services etc. He, therefore, cautioned the Council about the above issues.
34.44. Shri Bikram Singh, the Hon’ble Minister from Himachal Pradesh agreed to the proposal of
reducing tax rates in Five Star Hotels. Dr. Prithvi Raj, Secretary (Finance & Revenue), Rajasthan also
supported the proposal and stated that as pointed out by the Hon’ble Minister from Goa, even Rajasthan
was facing competition with the hotels of South East Asian countries and there was at least 20% less
booking in the hotels of Rajasthan on this account. So, with rate cut, the tourism industry would again
be revived in India.
34.45. The Hon’ble Minister from Assam stated that every time when the Council reduced the rates,
there were various discussions on tax buoyancy and increase of compliance etc. Hence, it was important
to make an impact assessment on the items on which the tax had been reduced. The Hon’ble Chairperson
stated that the Hon’ble Minister from Assam should suggest the subjects on which he would suggest
impact assessment to be done. The Hon’ble Minister from Assam felt that studies could be made on
items like white goods, motor vehicles parts and accessories, housing sector etc. so as to know whether
the benefits had been passed to the consumers or not. He observed that the current GST tax rates were
even below VAT on many items. The Hon’ble Chairperson then invited suggestions from all the
Members present and requested them to submit the proposal in writing on the issues/ subjects they
would like to have impact assessment study done so that the buoyancy in revenue could be studied and
achieved.
34.46. The Deputy Chief Minister of Bihar stated that the revenue implication of foreign exchange
earnings had not been factored in while suggesting the rates on hotels, but it looked very bad to charge
tax at the rate of 28%. He stated that with rate reduction, all the States including Delhi would have tax
gain and not loss. The Hon’ble Chairperson stated that there was a merit in lowering GST rates and
Goa’s suggestion was well established, but there would be loss of revenue for Delhi as suggested by
them. The CST, Delhi stated that whatever, revenue loss figures, he had stated earlier were based on
the proposal of Fitment Committee. However, the instant proposal had gone much beyond that and tax
rate applicable was proposed to be brought down to 12% for very high room tariff range. Hence, he
would require to go back and do fresh calculations. CST, Delhi further stated that although the Hon’ble
Minister from Goa had maintained that there would be more room occupancy if there were lower room
rates in Delhi, which could compensate the revenue loss; he had a different view on it. He stated that in
Delhi about 4,000 rooms had already been added in the Aero-city Delhi and it was observed that only
60% hotel rooms were occupied in general in Delhi and therefore, there was already an excess capacity
in Five Star Hotels. Further, by nature, the Five Star Hotels were more compliant and the revenue was
easily collected from these Five Star Hotels. The Hon’ble Chairperson then requested as to what the
Council would recommend for the hotels. The Hon’ble Deputy Chief Minister from Bihar suggested
that Council could modify the proposal and recommend following GST rates: -
Room Rent in Rs. Proposed GST rate
0 to 1000 Nil
1001 to 7499 at the rate of 12%
7499 + at the rate of 18%
The Hon’ble Chairperson stated that this was exactly the proposal which the Revenue Secretary also
had suggested her.
Agenda for 38th GSTCM Volume 1
Page 41 of 300
34.47. The JS, TRU-II stated that the recommendations of the Fitment Committee regarding the rates
of 28% was in view of the pre-GST rate incidence and the same had been adopted by the Council after
much discussion. However, the Fitment Committee having proposed for modification, would agree to
any of the recommendation of the Council. He added, in fact, the proposal was to have 28% tax rate
above Rs. 10,000 room rent, which came to US $ 150 and internationally, Hotel room rent above US $
150 were considered as luxury.
34.48. The ACS(Finance), Gujarat agreed that the proposal made by the Deputy Chief Minister of
Bihar seemed practical. He further, stated that the Council should also keep the observation of the
Advisor (Financial Resources) to Chief Minister, Punjab in view, because it might create an anomaly
of applicable tax rates i.e. with rooms taxable at GST of 12% and other services with GST rate of 18%,
the tendency might be to manipulate records. The JS, TRU-II stated that this kind of tariff structure
often led to shift of value from 18% to 12%. The Hon’ble Minister from West Bengal stated that market
forces would take care of this kind of value shift.
34.49. The ACS (Finance), Haryana reiterated that like Delhi, Haryana also had 35 Five Star Hotels
and they also would have rate cut impact on their revenue, but since it was a decision of the Council,
they would try to absorb the revenue loss.
34.50. The Hon’ble Chairperson thanked the Council for accepting the proposal of the Deputy Chief
Minister of Bihar. The Hon’ble Minister from Goa welcomed the decision and agreed to the proposal
requesting for minor modification that instead of slabs being distinguished by Rs. 7499, it be
distinguished by Rs.7500/-. Thus, the Council approved to reduce the rate of GST on hotel
accommodation service as below: -
Transaction Value per Unit (Rs) per day Applicable GST Rate
Rs 1000 and less Nil
Rs 1001 to Rs 7500 12%
Rs 7501 and more 18%
The Council also agreed to reduce rate of GST on Outdoor Catering Services other than in premises
having daily tariff of accommodation in rooms of Rs. 7501 and more from present 18% with ITC to 5%
without ITC. It was also agreed that the rate shall be mandatory for all kinds of catering. Further,
catering in premises where daily tariff of accommodation in rooms was Rs 7501 and above, the
applicable GST rate shall remain at 18% with ITC.
34.51. Further, as regards Sl. No. 5 to 30 of Annexure IV, the Council after going through the
explanation provided in the proposal, approved the recommendation of the Fitment Committee on
services.
34.52. The Hon’ble Minister from Goa, thereafter raised the issue pertaining to his State related to
Casino which the Secretary explained to him that this would go to GoM on Lottery, as discussed in
previous GST Meeting. However, since the Convenor of the GoM on Lottery was the Hon’ble Minister
from Maharashtra, it was necessary to appoint a new Convenor as early as possible, since Maharashtra
was shortly going to have elections, and the present Convenor might be busy with election related work.
The new Convenor of the GoM could then convene meeting of the GoM in the meantime and discuss
the issues of Lottery and Casino. Moreover, he stated that no coercive action on Casino should be taken
by the Governments to recover the tax based on interpretation, till the GoM took a final view on the
same.
Agenda for 38th GSTCM Volume 1
Page 42 of 300
34.53. In respect of Sl. No. 1 to 12 of Annexure-V, the Fitment Committee had sought time for further
examination to which the Council agreed. Similarly, in respect of items from Sl. No. 1 to 61 of
Annexure-VI, the Fitment Committee on services had not proposed any changes, to which also the
Council agreed.
34.54. The JS, TRU-II stated that in respect of Annexure VII, there were two issues which had been
referred to the Fitment Committee by the Council in its 35th Meeting held on 21st June 2019 and the
Hon’ble Finance Minister from Punjab. There, in respect of first item, the Council was to decide on rate
of GST on Lottery after the legal opinion of the Ld. Attorney General, as directed by it, was received.
The Ld. Attorney General had provided his opinion and mentioned that State run Lottery and State
authorized Lottery were two different supplies, therefore, there could be two different tax rates or a
uniform rate of GST as the Council might recommend. Moreover, the Ld. Attorney General had also
mentioned that Article 304, which applied to State Legislatures, would have no bearing on fixing of
differential GST rates on two types of Lottery for the reason that the two kinds of lotteries may well be
said not to constitute similar goods and that the state authorised lotteries may also be sold within the
boundaries of the state authorising it as also in other states and the GST rate of 28% would apply in
both cases. Hence, the GST Council was free to decide any rate they might deem fit for Lottery.
34.55. The Secretary requested the Council to give their views on the issue as the opinion from Ld.
Attorney General had come. The Hon’ble Finance Minister from West Bengal stated that the status quo
should be maintained and his State preferred dual GST rates; for State run Lotteries GST of 12% and
higher rate of 28% for State authorized or licensed Lotteries, as it was consistent with the opinion of
the Ld. Attorney General. He further stated that since the State collected significant amount of revenue,
a Corporation had been formed and it had become acceptable to the people due to transparency. Thus,
States having this type of model should be allowed to maintain two rates as any rate reduction would
lead to massive revenue loss. Further, he was of the view that if the Council decided to recommend a
uniform GST rate, he would like the GST rate to be fixed at 28% as Lottery was a ‘sin’ good. The
Hon’ble Minister from Kerala stated that the Ld. Attorney General’s view regarding the rates had up-
held his views and arguments on the issue, presented in the Council from time to time, that it was
absolutely legal to keep two rates in lottery. Thus, the status quo should be maintained.
34.56. The Hon’ble Minister from Assam stated that in North Eastern States, there was no capability
to have State-run Lottery, hence they would have to close down the Lottery business and seek
compensation from the Government of India for the probable loss of revenue. Further, the proposal of
Minister from Kerala, that he had placed in Council earlier stating that he would run the Lottery for
North Eastern States; seemed attractive but it undermined the autonomy of State. He added that North
Eastern States were having a giant neighbouring State running Lottery and fixing lower rate to State-
run Lottery would give protection to neighbouring state run Lottery. Thus, GST rate would protect
revenue of their neighbour instead of protection being given to revenues of smaller North Eastern States.
He stated that, if in a simple good like Lottery, it was interpreted to be two different goods, one being
State run and the other being State authorized Lottery, then this issue might come up in respect of many
other goods for example a car manufactured by a PSU and a car manufactured by a private company
to be differentiated. Following that logic, there shall be different tax rates for all the supplies under GST
based on the distinction of being State-run or otherwise; akin to Lottery. Hence, he requested the
Council to keep in view the concerns of the smaller States, so as not to discriminate between State run
and State authorized Lotteries. He stated that he had no issue, if the rate was to be raised to 28% for all
kinds of Lottery but the distinction should be removed. He, therefore, asked that the revenues of North
Eastern States should be protected either by making the tax rate on the State run and State authorised
Lotteries equal or providing compensation for longer period, as it was the question of survival.
Agenda for 38th GSTCM Volume 1
Page 43 of 300
34.57. The Hon’ble Minister from Punjab thanked the Hon’ble Chairperson for obtaining the Ld.
Attorney General’s opinion and stated that since the Attorney General’s opinion confirmed that these
were two distinct supplies, hence, the status quo should be maintained, if possible. The Hon’ble Deputy
Chief Minister of Bihar further suggested that the Council should ban Online Lottery, as it was causing
lot of disruption among youths and though Paper Lottery was banned in Bihar, youth were spending
money online. The Hon’ble Finance Minister from West Bengal stated that Online Lottery was already
banned in West Bengal.
34.58. The Hon’ble Minister from Kerala stated that he wanted to raise a few points for the
consideration of the Council without getting into the argument with the Hon’ble Minister from Assam.
He cautioned that let the Council consider as to what income was arising to these States out of lottery
before taking any decision. It was two-fold i.e. ‘Minimum Guarantee Money’ (MGM) offered by the
authorised person to run Lottery and the GST on its sale. Further, GST would be shared between Central
Government and the destination/consuming State. Thus, the only income North Eastern State
Government got was the MGM offered by the authorised person. Hence, he offered that he can
guarantee double the income for every North Eastern States from the MGM, which it would otherwise
collect from State authorized lottery. In Kerala State, there would be law and order problem as Lottery
had its vices which had to be controlled. The Hon’ble Minister from Assam stated that in that case,
Kerala should form an agency and participate in the tender, otherwise how the State would know as to
what revenue it was being offered as MGM.
34.59. The Hon’ble Chairperson stated that based on the discussion so far, she would come up with a
fair proposition which the Council might consider. She further stated that, since every member was of
the view that Lottery was a ‘sin’ good, it should have a uniform rate and the Council might also suggest
to Union Ministry of Home Affairs to amend the Lottery Regulation Act, in order to address the issues
relating to law and order, monitoring and compliance etc. She also stated that Council might also
recommend banning of online lottery. She then asked the views of the House on this three-pronged
proposal. The Hon’ble Minister from Kerala suggested for division of votes in the Council. The Hon’ble
Minister from West Bengal opined that either the status quo should be maintained or the GST rate of
28% might be recommended.
34.60. The Hon’ble Minister from Punjab stated that online Lottery should be banned and to respect
the divergent sentiments of the House, the status quo should be maintained. The Hon’ble Minister of
Assam was against the differential rate and also asked for division of votes to settle the issue. The
Hon’ble Minister from Goa also stated that he was of the same view as the Hon’ble Minister of Assam
that there should be a single GST rate. Moreover, banning Online Lottery in Goa would mean losing
revenue. So, he appealed to the Council to take some more time and again to have a detailed discussion
in the GoM for a final view. The Hon’ble Minister from Uttar Pradesh stated that the Lottery was banned
in his State however, the matter should be discussed in the GoM. The Hon’ble Minister from Punjab
also favoured that discussion be again done and a view might be taken by the GoM in this regard. The
Hon’ble Minister from Goa stated that for best solution, since Casino issues were also referred to the
GoM on Lottery, one more round of deliberation in the GoM would be proper. He further explained to
the Hon’ble Chairperson as to why this issue was pending in GoM for so long. He stated that the GoM
had discussed it amongst themselves and wanted to have a meeting with the then Chairperson also, who
was first busy with elections and thereafter unfortunately fell sick. Thus, the matter could not be
discussed with him.
34.61. The Hon’ble Minister from Chhattisgarh and Telangana also favoured that the decision of GST
rate on Lottery should not be finalized in haste but it should be discussed in the GoM along with Casino
and Horse Racing. He further stated that over the past 6-7 months, he had observed that the conflicting
Agenda for 38th GSTCM Volume 1
Page 44 of 300
views had mellowed down and the gap between the views had also moved from outright confrontation
towards reconciliation. The Hon’ble Minister from Telangana also suggested that the pending issues of
Horse Racing be also referred to the GoM on Lottery. The Hon’ble Minister from West Bengal also
favoured that since there was skill involved in Horse Racing, the matter should also be discussed in the
same GoM.
34.62. The Council then decided to refer the matter to the GoM on lottery along with issues relating
to Horse Racing and Casino.
34.63. ACS/CST, Tamil Nadu raised the issue of exclusion of aerated waters from the Composition
Scheme. Regarding Composition Scheme on aerated water; the JS, TRU-I explained that this issue had
come up for discussion during the Officers’ Committee meeting and it was submitted by the officers
from various States that there was a lot of evasion in this area. There was a representation from
ACS/CST, Tamil Nadu also regarding manufacturers of aerated water to be taken out of the
Composition Scheme. He informed that the Fitment Committee had agreed to it and the officers
committee on 19.09.2019 had also accepted it. The Council also approved that the manufacturers of
Aerated water be henceforth taken out of the benefit of Composition Scheme.
34.64. The Hon’ble Minister from Punjab requested attention of the Hon’ble Chairperson and also of
Council regarding the issue of taxation of “Long term Leasing” and stated that the Secretary had
informed him that the issue would be taken up in the GoM on Real Estate. The Chairperson agreed that
the same might also be referred to the GoM on Real Estate if the Council Agreed. The Council agreed
for the same.
34.65. The Hon’ble Chairperson enquired from the Secretary about the status of various GoMs
constituted by the Council and asked questions that how many GoMs had been constituted; that when
were they constituted; that as to when did they last meet; that whether they had come to the closure of
their subject and submitted their final report or not. The Secretary then requested, JS, TRU-II (being
the Secretary of some of the GoMs) to inform the House regarding the status of the GoM. JS, TRU-II
stated that there was one GoM on Lottery, which was headed by the Hon’ble Minister from
Maharashtra. The second GoM was on Real Estate headed by Deputy Chief Minister from Gujarat and
the third GoM was on IT Challenges headed by Deputy Chief Minister from Bihar which were still in
existence. He further stated that all the GoMs, except GoM on IT Challenges which met frequently; had
not met for some time. He also informed that usually, it was the Convenor of the GoM, who called the
Meetings. The Hon’ble Minister from Goa pointed out that there was also a GoM on Revenue Analysis
which had also not met for some time and submitted its report. The Hon’ble Deputy Chief Minister of
Bihar stated that though GoM on IT issues had not met for some time but the Committee of Officers on
IT was meeting regularly and sorting out the issues. Then the Hon’ble Chairperson appealed to the
Council that, as she understood, GoMs were driven by the Convenors of the GoM. She appealed that
GoMs should meet at the earliest and she assured the Members that reports of the GoMs would be
brought before the Council.
34.66. The Hon’ble Minister from Punjab raised the issue of Long-Term Leasing of Land and stated
that it was against his self-respect and nature of people of Punjab to seek the compensation. Punjab
was however, one of the highest revenue deficit State in GST and seemed to have become a deficit state
in perpetuity. He stated that while Punjab contributed hugely in producing food grains for whole country
for ages, it had become revenue deficit State as it agreed to subsume the purchase tax on food grains.
Thus, in GST, the time had come for Punjab’s economy to diversify from food grains into industry and
services. Drawing the Council’s attention to historical perspective, he stated that in 1947, Punjab and
West Bengal had borne the brunt of partition. Thereafter, during the 60’s and 70’s, Punjab saw three
Agenda for 38th GSTCM Volume 1
Page 45 of 300
wars – 1962, 1965 and 1971, where people of Punjab were affected. Then terrorism too affected the
people in Punjab. He also stated that the special concessions given to their immediate neighbouring
States like Himachal Pradesh, Jammu & Kashmir and Uttarakhand too affected industrial growth.
Hence, he stated that Punjab’s economy was always affected due to various associated circumstances.
He further stated that now Punjab wanted to industrialise. ‘Invest in Punjab’ Summit was to be held
soon where investors from Dubai, Japan and Singapore would be invited. Further, land was precious
and scarce and Punjab would look forward to transfer of land in large industrial estates for investments
on Government to Government basis. He requested the Council to consider the issue of levy of tax on
lease of land on long term basis. He stated further that in GST, there was no entry where tax could be
levied separately by both Centre and the States except for ‘long term leasing of land’, which attracted
18% GST. Moreover, there was 5% to 7% of Stamp Duty on it making a total tax of about 25% which
would not be eligible for ITC in certain situations and hence made the entire project costly and unviable.
Thus, it became a big challenge for a border State like Punjab to attract industry. Most of the companies,
he stated, were moving out from China to Vietnam at present. He also reiterated the views held by the
Chairman, XV Finance Commission, regarding certain States falling off the cliff in 2022, and stated
that it might be true for Punjab if they were not allowed to diversify. Thus, having gone ahead with
Corporate Tax reforms recently, the Governments should also look at this aberration in GST. Thereafter,
he apologised for taking so much of time of the Council and making an emotional appeal for addressing
this issue.
34.67. The Hon’ble Minister from Kerala supported Punjab’s view by stating that since land
registration and stamp duty had not been subsumed in GST, it was affecting all the States. and the
Punjab minister should not apologize for his statement before the Council. Both, The Hon’ble Ministers
from West Bengal and Uttar Pradesh also supported the views of Punjab that leasing of land should not
suffer levy of GST. The Hon’ble Minister from West Bengal stated that there was 18% tax plus Stamp
Duty on registration of long lease which was akin to sale of land. Thus, the new industry had to face
double taxation, on same set of transaction. Hence, it would be better if a decision was taken to avoid
double taxation on this issue. He further stated that the private sector was building big industrial parks,
where they were bringing investors but they were reluctant to move forward due to double taxation.
Further, if there could be double taxation avoidance between two nations then why it could not be sorted
out between Centre and the States. He therefore, proposed that the council could consider exempting
the double taxation of long-term lease of land in a format where the State could utilize the land and give
it on lease in partnership with private sector in industrial park kind of format, instead of sending it back
to GoM.
36.68. The Hon’ble Chairperson requested ACS (Finance), Gujarat to request his Minister, who was
also the Convenor of the GoM on Real Estate, to convene a meeting at the earliest, to take a view on
the issue. The ACS (Finance), Gujarat stated that he would convey the message to the Hon’ble Deputy
Chief Minister, Gujarat. However, he made following observations on the issue raised by Punjab.
a. If land was leased for long term by a State PSU such as Punjab Industrial Development
Corporation or a similar body then GST would not be applicable, as it was already exempted.
b. Further, Punjab had taken one of the arguments behind seeking exemption from the long-term
lease of land on the grounds that the exemption had been granted to International Financial
Services Centre (IFSC) in Gujarat, which may also be extended to long term leasing for the
industrial purpose. However, IFSC in Gujarat, being the only international financial services
hub in India, did not draw any parallel with the exemption to the long-term leasing of land from
tax. Hence, this argument might be separated and kept aside.
Agenda for 38th GSTCM Volume 1
Page 46 of 300
36.69. The Hon’ble Minister from Madhya Pradesh also agreed to the Punjab’s views and stated that
in Madhya Pradesh also efforts were being made to encourage tourism industry to develop in Madhya
Pradesh. For this purpose, a PSU might be formed and hence issue of long-term leasing of land for
developing hotel and tourism facilities should also be taken up by the GoM. The Hon’ble Minister from
Punjab thanked the Council for its assurance and decision to refer the matter to the GoM on Real Estate.
36.70. The Hon’ble Minister from Punjab requested for a clarification with reference to item at Sl.No.
18 of Annexure IV as to whether there would be a circular or a notification which was proposed to be
issued. The JS, TRU-II explained that the decision in this regard to levy no tax on Liquor Licence Fee
had been taken by the GST Council long back but there was no legal instrument approved by the Council
to implement it. Further, some disputes were being raised by companies before the court of law, such
as, in a case relating to levy of GST on Spectrum Fee in telecom, that it was similar to Liquor Licence
Fee, hence, it should also not suffer GST. Thus, to address the situation there were three ways suggested
by the Fitment Committee, as contained in Agenda. In the Budget 2019 for the past period, the Liquor
Licence Fee had been retrospectively exempted from the Service Tax. For future, it would be proper, if
a notification under Section 7 (b) (ii) of CGST Act, 2017declaring it as “no supply” would be issued
followed by the issue of a suitable clarification that this Notification would not be applicable to other
Licences which were granted by Government for a consideration. The Council agreed to the proposal.
36.71. The Secretary stated that one important decision that the Council had to make was regarding
the effective date of implementation for the rate changes and decisions taken on the recommendations
of Fitment Committee. He suggested that these decisions be made effective from 01.10.19, to which
Council members agreed.
37. For Agenda item 8, the Council approved the following for Goods and Services: -
A. In respect of GST Rate on Goods, the Council decided as follows:
a. In respect of Part A of the Annexure I of Agenda item 8 recommending changes in the
GST rate of the Goods:
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No 1 to 6, Sl. No 9 to 11 and Sl. No 13 to 20 of the Part A of the Annexure
I.
ii. The Council in respect of Fish meal appearing at Sl. No 7 of the Part A of the
Annexure I agreed for granting exemption for the period 01.07.17 to 30.09.19
in view of the doubts as regards taxability of fishmeal in view of the
interpretational issues. However, any tax collected for this period shall be
required to be deposited. Council did not agree to make any change for meat
cum Bone Meal.
iii. The Council in respect of Sl. No 8 of the Part A of the Annexure I approved
12% GST rate during the period 01.07.2017 to 31.12.2018, on pulley, wheels
and other parts (falling under heading 8483) and used as parts of agricultural
machinery. However, any tax collected at higher rate for this period shall be
required to be deposited.
iv. The Council deferred the discussion based on Fitment Committee
recommendations in respect of Safety Matches appearing at Sl. No 12 of the
Part A of the Annexure I and that it would be taken up after the Hon’ble Chief
Minister of Pondicherry provided his feedback.
b. In respect of Part B of the Annexure I of Agenda item 8, recommending changes in the
GST rate as well as Compensation Cess rate of the Goods:
Agenda for 38th GSTCM Volume 1
Page 47 of 300
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No 1 of the Part B of the Annexure I. Passenger vehicles of engine capacity
1500 CC in case of diesel, 1200 CC in case of petrol and length not exceeding
4000 mm designed for transport of upto 9 persons attract compensation cess of
1% for petrol and 3% for diesel vehicle. The Council recommended same
compensation cess rate for vehicles having these specifications (length 4000
mm and engine capacity of 1200 CC for petrol vehicle, 1500 CC for diesel
vehicle) but designed for transport of 10 to 13 persons. (presently these
vehicles attract compensation cess at the rate of 15%)
ii. The Council approved the Fitment Committee recommendations in respect of
Caffeinated Beverages appearing at Sl. No 2 of the Part B of the Annexure I to
change the GST rate from present 18% to 28%. The Council also approved that
it shall also attract Compensation Cess of 12%.
iii. The Council also approved that the refund of Compensation Cess on Tobacco
Products arising out of inverted duty structure in Compensation Cess in respect
of Sl. No 3 of the Part B of the Annexure I not to be allowed under Section 54
of the CGST Act, 2017, including on the refund claims already filed.
c. In respect of Part C of the Annexure I of Agenda item 8, recommending issue of
clarification in respect of the GST rates of the Goods:
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No. 1 to 8 of Part C of the Annexure I of Agenda 8, to issue the clarification.
ii. The Council approved the Fitment Committee recommendations in respect of
Sl. No. 9 of Part C of the Annexure I of Agenda 8, to issue the notification
exempting it.
d. In respect of Annexure-II of Agenda item 8, the Fitment Committee had deferred
making any recommendations for want of information, and the Council approved the
Sl. No. 1 to 10 of Annexure-II for further examination.
e. In respect of Annexure-III of Agenda item 8, the Council approved the Fitment
Committee recommendations for no change in respect of Sl. No. 1 to 11; Sl No. 13 to
57 and Sl No. 59 to 167.
f. In respect of Annexure-III of Agenda item 8, Sl. No. 12; the Council approved that the
Dried Tamarind shall be charged ‘NIL’ rate of GST.
g. In respect of Annexure-III of Agenda item8, Sl. No. 58 i.e. Extra Neutral Alcohol
(ENA), the Council approved the Fitment Committee recommendations and for the
replacement of the comment at Sl. No. 3 in column 6 of the able, which might be read
as, ‘However, in the interim period the States may go by the decision of GST Council
as recorded in the Minutes of the Council Meeting dated 5th August, 2017’.
B. In respect of GST Rate on Services, the Council decided as follows:
a. In respect of the Annexure IV of Agenda item 8, recommending changes in the GST
rate of the Services or for issuance of clarifications in relation of Services:
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No 1 and 2 of the Annexure IV. The Council recommended to reduce rate
of GST from 5% to 1.5% on supply of job work services in relation to
diamonds and to reduce rate of GST from 18% to 12% on supply of all job
work services which are not currently eligible for 5% rate, such as in
engineering industry, except supply of job work in relation to bus body
building.
Agenda for 38th GSTCM Volume 1
Page 48 of 300
ii. The Council recommended in respect of Sl. No 3 of Annexure IV to reduce
rate of GST on outdoor catering services, other than in premises having daily
tariff of unit of accommodation of Rs 7501 from present 18% with ITC to 5%
without ITC. The Council also approved that the rate shall be mandatory for
all kinds of catering. Catering in premises with daily tariff of a unit of
accommodation of Rs 7501 and above or catering by entities providing such
accommodation of entities located in such premises shall remain at 18% with
ITC.
iii. The Council recommended in respect of Sl. No 4 of Annexure IV to reduce the
rate of GST on hotel accommodation service as below: -



iv. In respect of Sl. No 5 of Annexure IV, the Council recommended to issue a
notification under Section 13(13) of IGST Act, 2017 notifying the place of
supply of specified R&D services (such as Integrated discovery and
development, Evaluation of the efficacy of new chemical/ biological entities in
animal models of disease, Evaluation of biological activity of novel chemical/
biological entities in in-vitro assays, Drug metabolism and pharmacokinetics
of new chemical entities, Safety Assessment/ Toxicology, Stability studies,
Bio Equivalence and Bio Availability Studies, Clinical trials, Bio analytical
studies) provided by Indian pharma companies to foreign service recipients, as
the place of effective use and enjoyment of a service i.e. location of the service
recipient.
v. In respect of Sl. No 6 of Annexure IV, the Council recommended to clarify
that the place of supply of chip design software R&D services provided by
Indian companies to foreign clients by using sample test kits in India is the
location of the service recipient and section 13(3)(a) of IGST Act, 2017 is not
applicable for determining the place of supply in such cases.
vi. In respect of Sl. No 7 of Annexure IV, the Council recommended to exempt
services provided by an intermediary to a supplier of goods or recipient of
goods when both the supplier and recipient are located outside the taxable
territory.
vii. In respect of Sl. No 8 of Annexure IV, the Council recommended to exempt
prospectively services by way of storage or warehousing of cereals, pulses,
fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable
fibers such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel
leaves, tendu leaves, rice, coffee and tea.
viii. In respect of Sl. No 9 of Annexure IV, the Council recommended to allow
RCM to suppliers paying GST at the rate of 5% on renting of vehicles, when
supplied by person other than body corporate (LLP, proprietorship etc.) to
body corporate entities.
ix. In respect of Sl. No 10 of Annexure IV, the Council recommended to issue a
clarification, clarifying the scope of the entry ‘services of exploration, mining
or drilling of petroleum crude or natural gas or both’.
Transaction Value per Unit (Rs) per day GST
Rs 1000 and less Nil
Rs 1001 to Rs 7500 12%
Rs 7501 and more 18%
Agenda for 38th GSTCM Volume 1
Page 49 of 300
x. In respect of Sl. No 11 of Annexure IV, the Council recommended to issue a
circular giving appropriate clarification in respect of Sl. No. 3(iv)(a) of the
Notification 11/2017- Central Tax (Rate) dated 28.06.2017 that the explanation
having been issued under Sub-section 3 of Section 11 of the CGST Act, 2017
was effective from 21.09.2017.
xi. In respect of Sl. No 12 of Annexure IV, the Council recommended to delete
the word ‘Registered’ appearing in Para 2A of the Notification No 11/2017-
Central Tax (Rate) dtd 28.06.2017.
xii. In respect of Sl. No 13 of Annexure IV, the Council recommended to insert an
explanation in the Notification No 4/2018- Central Tax (Rate) dtd 25.01.2018
that “nothing contained in this notification shall apply where development
rights are supplied on or after 01.04.2019”.
xiii. In respect of Sl. No 14 of Annexure IV, the Council recommended to amend
the Notification No 7/2019-Central Tax (Rate) dtd 29.03.2019 to provide that
on purchase of Cement from an unregistered supplier, the builder shall pay
GST under RCM.
xiv. In respect of Sl. No 15 of Annexure IV, the Council recommended to issue
clarification clarifying taxability of Passenger Service Fee (PSF) and User
Development Fee (UDF) levied by airport operators.
xv. In respect of Sl. No 16 of Annexure IV, the Council recommended to extend
the validity of conditional exemption of GST on export freight by air or sea by
another year, i.e. till 30.09.2020.
xvi. In respect of Sl. No 17 of Annexure IV, the Council recommended to amend
the entries in Notification 12/2017-CT (Rate) to reflect correctly the threshold
exemption decision of the GST Council taken in the past.
xvii. In respect of Sl. No 18 of Annexure IV, the Council approved to notify grant
of Liquor License by State Governments against payment of license fee as a
“no supply” under Clause (b) to Subsection 2 of Section 7 of the CGST Act,
2017 to remove ambiguity in implementation on the subject. The effect of
exemption shall apply from 01.07.2017.
xviii. In respect of Sl. No 19 of Annexure IV, the Council recommended to issue
clarification to the Truck Operator’s Association that compulsory registration
under any Act was exempt from GST.
xix. In respect of Sl. No 20 of Annexure IV, the Council recommended to amend
and correct the classification entries under Notification No 11/2017-CT (Rate)
dtd 29.06.2017 with consequent change in scheme of classification annexed to
the said notification so as to align the scheme of classification under GST with
the United Nation’s Central Product Classification (UNCPC), as proposed and
enclosed at ‘Enclosure 2 & Enclosure 3’ of Annexure IV, Agenda 8.
xx. In respect of Sl. No 21 to 24 of Annexure IV, the Council approved the
recommendations of the Fitment Committee to issue appropriate clarification
to the respective organization who had made the reference.
xxi. In respect of Sl. No 25 of Annexure IV, regarding taxation of PSLC
certificates, the Council recommended to maintain status quo as the service
providers had settled under RCM method of tax payment.
Agenda for 38th GSTCM Volume 1
Page 50 of 300
xxii. In respect of Sl. No 26 of Annexure IV, the Council recommended to exempt
services related to FIFA Under-17 Women's World Cup 2020 similar to
existing exemption given to FIFA U17 World Cup 2017.
xxiii. In respect of Sl. No 27 of Annexure IV, the Council recommended to exempt
services related to “BANGLA SHASYA BIMA” (BSB) crop insurance
scheme of West Bengal Government.
xxiv. In respect of Sl. No 28 of Annexure IV, the Council recommended to exempt
services related to life insurance business provided or agreed to be provided by
the Central Armed Paramilitary Forces (under Ministry of Home Affairs)
Group Insurance Funds to their members under the respective Group Insurance
Schemes of these Central Armed Paramilitary forces
xxv. In respect of Sl. No 29 of Annexure IV, the Council recommended to allow
payment of GST on securities lending service under Reverse Charge
Mechanism (RCM) at the merit rate of 18% and to clarify that GST on
securities lending service for period prior to RCM period shall be paid on
forward charge basis. IGST shall be payable on supply of these services and in
cases where CGST/SGST/UTGST have been paid, such taxpayers will not be
required to pay tax again
xxvi. In respect of Sl. No 30 of Annexure IV, the Council recommended to allow the
registered authors an option to pay GST on royalty charged from publishers
under forward charge and observe regular GST compliance.
b. In respect of Sl. No 1 to 12 of the Annexure V of Agenda 8 seeking deferment of certain
issues for examination due to lack of information, the GST Council approved the same.
c. In respect of issues at Sl. No 1 to 61 of Annexure VI of Agenda 8 recommending no
GST rate change, the GST Council approved the recommendations.
d. In respect of the 2 issues at Sl. No 1 and 2 of Annexure VII of Agenda 8, the GST
Council recommended as follows:
i. In respect of Sl. No 1 of Annexure VII, the Council decided to refer the issues
of Lottery to the GoM on Lottery for reconsideration along with issues
associated with Horse Racing and Casino. The concerned States may refer the
outstanding issues, if any, to the GoM through the Secretary to GoM.
ii. In respect of Sl. No 2 of Annexure VII, the Council decided to refer the matter
to the GoM on Real Estate along with issue raised by Hon’ble Minister from
Madhya Pradesh, who shall refer the issues, if any, to the GoM through the
Secretary to GoM.
C. The Council took note of item at Annexure IX relating to filing of SLP in the Hon’ble Supreme
Court, against lapsing of accumulated ITC on fabric for the period prior to 31.7.2018.
D. The Council also invited suggestions from all the members present and requested them to
submit the proposal in writing on the issues/ subjects they would like to have impact assessment
study done so that the buoyancy in revenue could be studied and achieved.
E. The Council Also approved that the Aerated Drinks manufacturers shall henceforth be excluded
from the ambit of Composition Scheme.
F. The Council also approved to issue notifications giving effect to the above recommendations
of the Council from 1st October, 2019.

Agenda for 38th GSTCM Volume 1
Page 51 of 300
Agenda Item 9: Status update on Report of the Committee of Officers on Use of RFID Data for
Strengthening of E-Way Bill System Under GST
38. The Secretary stated that the agenda was discussed in the Officers’ Meeting held on 19.09.19
and the officers were in agreement of the proposal. The presentation made during the Officers’ Meeting
is attached as Annexure 5. He stated that the status of the Integration of EWB (e-Way Bill) with the
FASTag was now placed for the information of the Council. He stated that the Council had earlier
agreed, in principle, to the implementation of the recommendations of Committee of Officers
(submitted on 2nd August 2019) on use of RFID data for strengthening of e-Way bill system under GST.
In pursuance of that decision, it was requested to NIC and GSTN to coordinate and develop a plan of
action and implement it. The present status of the NETC-EWBS integration, as per Agenda item, was
as follows:
38.1. Two meetings were held between officers of NHAI, GSTN and NPCI to discuss the modalities
to integrate EWB with FASTag. It was also discussed that MoRTH was targeting 100% digital toll
payments via FASTag by 1st December, 2019 and it was suggested that GST Council might also
consider preponing the date of FASTag mandate for EWB generation, from existing timeline of 1st April
2020 to 1st February 2020. Status of work done so far was as follows:
i. Number of APIs prepared by NIC: 5 (heartbeat check, FASTag data push, toll plaza
data push, transaction data push, data recon API).
ii. APIs were ready and available on sandbox. Testing to be completed by 15th October,
2019.
iii. NPCI to extend its network to NIC EWBS by end October 2019.
38.2. Strengthening of E-Way Bill System by Using Data of Vahan: Another meeting was held
on 11.09.2019 under the chairmanship of Additional Secretary (Revenue) with officers from NIC,
GSTN, DoR, CBIC, MoRTH and GST Council Secretariat to utilise VAHAN database to identify cases
where wrong or non-existent vehicle data was used to generate e-Way bill. The entire data of vehicles
used in e-Way bill system, was shared with VAHAN to validate the same. The result shared by VAHAN
showed huge gap between e-Way Bill database and VAHAN database, which was significant in some
States. Accordingly, it was desired by the Additional Secretary, DoR that MoRTH should conduct the
following exercise:
i. Study the data base of some States for correctness.
ii. Identify the duplicate entries in the VAHAN data base and clean them.
iii. Develop a firm strategy to correct discrepancies in data base in time bound manner, so
that EWB linkage with FAS Tag for issue of EWB may be made mandatory.
38.3. The Secretary placed the Agenda regarding the status of the Integration of EWB with the FAS
Tag for the information of the Council.
39. For Agenda item 9, the Council took note of the status of the Integration of EWB with the
FASTag.
Agenda Item 10: Presentation on fake invoice menace, fraudulent refund, etc.
40. Introducing the Agenda item, the Secretary stated that it was connected with Table Agenda item
10(i). However, there was very little time to see the presentation, as significant time had been taken up
by the discussion on Agenda item 8. Thus, the Council might discuss the Agenda item 10(i) directly.
The Hon’ble Minster from West Bengal stated that it was a very important agenda and should not be
skipped or hurried like this but should be discussed in detail as some measures were required to check
Agenda for 38th GSTCM Volume 1
Page 52 of 300
the tax evasion. The Secretary stated that the presentation was made before the officers in the meeting
a day before i.e. on 19.09.2019 and discussed in detail. Hence, in view of the paucity of time to see the
presentation, the Council might discuss the more important aspect of as to how to curb the menace of
fake invoices as per the recommendation of the Committee of Officers on Risk Based Management of
taxpayers. The presentation would be shared with the States subsequent to the meeting. Further, the
measures suggested in the Agenda item 10(i) were of administrative & procedural nature and the GSTN
would also take time to develop these checks into the work flow. Thus, in principle approval of the
Council would be required on priority. The Council agreed to discuss the recommendations of the
Committee of officers as per Agenda item 10(i).
Agenda Item 10(i): Interim recommendations of Committee of Officers on Risk Based
Management of taxpayers under GST regime
41. The Secretary introduced the agenda and stated that it was discussed in the Officer’s Meeting
held on 19.09.19. The presentation was attached as Annexure 3. He stated that it was necessary to place
the agenda before the Council as in principal approval of the Council was required on these
administrative and procedural matters. He then requested the Shri Yogendra Garg, Principal
Commissioner, GST Policy Wing, CBIC to present the agenda item.
41.1. Principal Commissioner, GST Policy Wing, CBIC stated that the Agenda item was proposed
as a follow up of a presentation by Shri Sandeep M. Bhatnagar, Member (GST & Investigation), CBIC
on the subject of fake invoices and fraudulent availment of ITC, IGST Refunds and Drawback in the
Officers Meeting held on 20.06.2019. It was decided to constitute a Committee of Officers (CoO) on
risk-based management of taxpayers with an intent to establish certain checks and balance vis-à-vis the
risky taxpayers. Accordingly, a CoO on risk-based management of taxpayers, having members from
Centre and States had been constituted on 15.07.2019 with the mandate, inter alia, to study and suggest
the modalities of KYC verification of a taxpayer; parameters for risk-based profiling of a taxpayers;
reasonable restrictions/interventions to be imposed on taxpayer based on his risk parameters to regulate
issue of invoice, utilization of ITC, passing of ITC, refunds etc. Further, a suggestion was received by
the GST Council Secretariat from the GST Policy Wing to assess and recommend offence data
requirements and modalities for data sharing between Centre, States and various other agencies. Further,
in view of suggestion for sharing of evidences of cases on fake invoices by Shri Rajiv Jalota, CST,
Maharashtra, two more Terms of References were added in the mandate of the said CoO and an officer
of Maharashtra Government was also invited in the proceeding of the CoO.
41.2. Principal Commissioner, GST Policy Wing, CBIC further stated that the CoO had submitted
the following interim recommendations:
a. To initiate the Aadhar based verification process of all new taxpayers.
b. Develop modalities and timelines for similar verification of all the existing taxpayers.
c. In absence of Aadhar validation, compulsory physical verification of premises.
d. For risky new taxpayers (Proprietor, new PAN with no Income Tax or Business turnover,
financial credentials) restrict ITC on supplies made by them to Rs. 20 lakh per month i.e.
Block GSTR-2A auto population to Rs. 20 lakh per month for first 6 months.
e. Further ITC to be linked to their depositing a certain percentage of the ITC sought to be passed
on in cash ledger. Considering that the average cash to allowed credit ratio was 20:80, the
credit allowed to be pushed above the limit of Rs. 20 lakh should be 5 times the amount
deposited in the cash ledger.
f. GST Council Secretariat with help of GSTN to get an offence database developed and all
enforcement wings to share suspect GSTINs, DINs from GST and pre-GST periods in the said
database.
Agenda for 38th GSTCM Volume 1
Page 53 of 300
g. Till new return was rolled out, transpose information from GSTR-1, GSTR-2A and GSTR-
3B to identify taxpayers claiming excess ITC or taking ITC of duty/taxes not paid.
41.3. The Principal Commissioner, GST Policy Wing, CBIC, while referring to his presentation,
explained that in the recommendations at paragraph 41.2.(d) above, Rs. 20 lakh ITC per month should
be read as ITC of Rs. 3 lakh per month (Turnover was wrongly mentioned as ITC). With these changes,
he placed the above interim recommendations before the Council for consideration and for in-principle
approval, as a lot of IT related procedural issues had to be taken into consideration before a final view
was taken.
41.4. The ACS (Finance), Gujarat stated that under-invoicing was a major component of evasion. In
the earlier regime, the inspectors could assess the market value, if they thought any item was under
invoiced; but for ease of doing business, that provision had not been kept in GST. Thus, in Gujarat, the
Hon’ble High Court had quashed the assessments done by the officers in this situation, quoting that
there was no such provision in law for reasonable market value. He requested that the officers’
committee should also examine under-invoicing problem. The ACS/CST, Tamil Nadu also expressed
that detailed discussion on this issue was required.
41.5. The Secretary stated that the Officers’ committee which has already been formed to deliberate
on fake invoice-based evasion and other compliance issue, should also study this issue in detail and
develop various modalities to check evasion. He further stated that a suggestion had also been received
in the Officers’ Meeting that this Committee on Risk based Management of Tax payer might be broad
based and turned into a Standing Committee to assesses and manage the risky taxpayers on continuous
basis. The above proposal was placed before the Council for in principal approval.
42. For Agenda item 10(i), the Council in-principle approved, -
a. The recommendations of the committee of officers keeping in mind the necessity to tackle the
menace of fake invoices and fraudulent refunds. The Council further approved that the
recommendations of the committee on passing of credit by risky taxpayers including other
restriction on risky new taxpayers could be analysed by the Law Committee for required
changes in the statute and the corresponding Rules.
b. The Council also approved that this Committee on Risk based Management of Tax payer be
broad based and turned into a Standing Committee to assesses and manage the risky taxpayers
on continuous basis.
Agenda Item 11: Status of Implementation of New Return System
43. The Secretary stated that a detailed presentation was given by Shri Prakash Kumar, CEO,
GSTN in the Officer’s Meeting held on 19.09.2019 regarding the status of implementation of ‘New
Return System’. He suggested that in view of the paucity of time, the copy of the presentation would
also be circulated to the members of the Council after the meeting. The said presentation is attached as
Annexure 5.
43.1. The Secretary stated that the GST Council in its 35th Meeting held on 21.06.2019 had decided
that the implementation of new return should be carried out in a phased manner. As per agenda item,
the trial version of annexures of supplies and inward supplies were to be made available for trial in July,
2019 with following implementation schedule:
a) ANX-1/2 to replace GSTR-1/2A effective Oct’19
b) Run GSTR-3B and ANX-1 in parallel for 2 months for Monthly Filers
c) GSTR-3B would be phased out from Jan’20 for Monthly Filers
d) New Return would become functional for all taxpayers from Jan 2020.
Agenda for 38th GSTCM Volume 1
Page 54 of 300
43.2. The transition plan envisaging parallel run of old and new system had many challenges,
summarised as below:
(A) Refund of exports made on payment of IGST would be affected as it was dependent on GSTR
3B and GSTR 1 and would have to undergo multiple time changes which would be a challenge
in itself.
(B) Facility to amend invoices/documents GST ANX-1A by exporters would also be required to be
provided as the exporters might need to make amendment in the earlier reported documents
details for the period of transition.
(C) ITC Refund was processed on the basis of GSTR-2A and would be impacted if GSTR-2A is
not available for the period when GSTR-1 will not be there. In new regime, refund could be
processed based on GST ANX-2 (data auto-drafted from GST ANX-1). Since, no GST RET-1
would be filed during this period, GST ANX-1 would not be frozen till Jan, 2020. Thus, there
would be scope of changes in GST ANX-1 after refund was processed, in case GSTR-3B was
not integrated with GST ANX-1. Integration of GSTR-3B with ANX-1 was not in the plan and
this would be an additional work requiring substantial manpower and time.
(D) Reconciliation of Return Filing data across old and new regimes would be required along with
changes in backend processing and linking of old and new return.
Keeping in view the above-mentioned difficulties, complete switchover was proposed from 1st January
2020. RET module along with other modules impacted by New Returns were under development.
43.3. Further, going by past experience, large number of return filing was expected on 10th of
following month, especially after end of Quarter when Monthly and Quarterly filers would upload
ANX-1. Thus, like staggering of RET filing, staggering of ANX-1 upload was also recommended.
Similarly accept/reject action on invoices in system generated ANX-2 would be done for the first time
under GST. To ensure smooth filing on last three days, facility of accept/reject might not be allowed in
these three days and the same could be done by taxpayers by 17th of the next month.
43.4. In view of the above, the Secretary proposed the following for consideration of the Council:
i. GST Council had approved staggered filing of RET (large taxpayers by 20th and others by 25th
of next month). Similarly, last date of upload of ANX-1 might be staggered as 10th and 13th of
month following the tax period for monthly and quarterly filers respectively.
ii. To ensure smooth filing on last three days, reject/pending action of invoices appearing in ANX-
2 might be allowed upto 17th and not on 18/19 and 20th of the next month.
iii. Parallel run of existing and New Return might be replaced by deployment of new returns for
all types of taxpayers with effect from 1st January 2020.
43.5. The Hon’ble Deputy Chief Minister of Bihar during the discussion on Agenda item 7(viii) had
stated that in the 12th Meeting of the GoM on IT challenges in GST Implementation held on 14th
September 2019, it was suggested to launch of the New Return System from 01.04.2020, with no
parallel return filing, no transitional period and all tax payers to implement the same at one go only in
staggered manner. Thus, the Council first had to decide on the date of implementation of the New
Return, whether 1st January 2020 or 1st April 2020. He submitted that since lot of changes were
envisaged in the New Return, it would be preferable not to disturb the last quarter of the Financial Year
but to start the same from the beginning of a new Financial Year instead of launching it on 1st January,
2020.
43.6. The Hon’ble Chairperson requested the Council to give their views. The Hon’ble Minister from
West Bengal suggested the proposal of launching the New Return from 01.04.2020. However, the
Agenda for 38th GSTCM Volume 1
Page 55 of 300
Hon’ble Minister from Punjab stated that although he agreed to the proposal but announcement should
be made at a later stage as the tax payers might think that this proposal would again be delayed and
would go in a lazy mode. The Council members discussed and concluded that the announcement
regarding launch of New Return should be made in the press and the effective date should be 1st April
2020.
44. For Agenda item 11, the Council approved the proposal of New return system, earlier proposed
from October, 2019, to be introduced from 1st April, 2020, in order to give ample opportunity to
taxpayers as well as the GSTN to adapt the new return system. The due date for furnishing of return in
FORM GSTR-3B and details of outward supplies in FORM GSTR-1 for the period October, 2019 -
March, 2020, might accordingly be modified and extended by the Central and State Governments. The
Council also approved staggered filing of ANX-1 on 10th and 13th of the following month and no action
of accept/reject/keep pending on 18th, 19th and 20th of the Month.
Agenda Item 12. Status of integrated refund system with disbursal by single authority
45. The Secretary stated that a detailed presentation was given by CEO, GSTN in the Officers
Meeting held on 19.09.19 regarding the status of integrated refund system with disbursal by single
authority and discussed in detail. The presentation is attached as Annexure 5. However, in view of the
paucity of time, he suggested that the Council might discuss its implementation, as this was of
administrative & procedural nature.
45.1. At present, the refund under GST System was divided into two parts, namely that relating to
export of goods on payment of IGST and the other relating to export of goods on LUT, export of
services, ITC refund etc. While the former was fully automated, the latter was semi-automated. For all
the Refunds of second type, presently the refund business flow involved online/electronic as well as
manual processing and transmission of information between the taxpayers and the tax officers. Though
the Refund Sanction order was by one tax authority but disbursement of refund amount sanctioned was
done by Centre for the CGST portion and by State/UT for SGST/UTGST portion.
45.2. The limitations of the present refund process due to manual processing of the refund claims
were mentioned in the Agenda item as below:
a. Tracking at various stages of the application by the taxpayers was not possible.
b. Due to manual processing, the system was not able to capture the information at various stages
of refund processing. It had direct impact on reliable MIS report creation.
c. The complete audit trail of activities performed by the tax officer and the taxpayer was not
available in the existing scheme.
d. The disbursal process was tedious as multiple stakeholders involved viz central and state nodal
officers, accounting authorities etc lead to delays in disbursal after sanction.
e. There was no validation of the bank account of the taxpayers claiming refund.
f. The percentage of upload of RFD-01 B on GST portal by tax officers was low and even though
they might have sanctioned/rejected claims in manual form (Form RFD-06), the details were
not available in the system.
45.3. The aforementioned limitations were sought to be addressed by making processing of refunds
online along with disbursal of refund by single authority. The end-to-end online processing was ready
at GST and the tax officer after processing the refund application would issue the payment order on
GST System which would be available online to the disbursement authority for making payment of the
refunds sanctioned by both the Central and the State tax authority through the Public Financial
Management System (PFMS) of the Controller General of Accounts (CGA), Government of India. The
PFMS system would ensure that the bank account details were validated before refund was sanctioned
Agenda for 38th GSTCM Volume 1
Page 56 of 300
to the taxpayer. The settlement of accounts between the Centre and the States would happen through
the office of the Pr. CCA.
45.4. The Secretary further informed that the testing of refund functionalities had been completed by
GSTN, CBIC and Model 1 States. It would be deployed in production by 24th September 2019 along
with single disbursement system. After deployment, the entire refund business process would be online.
The Secretary placed the agenda before the Council for information and approval for the launch of the
of Integrated refund system with disbursal by single authority to from 24th September, 2019.
46. For Agenda item 12, the Council approved the proposal of Implementing refund system with
disbursal by single authority from 24th September, 2019.
Agenda Item 13: Status and progress in generation of E-Invoicing
47. Introducing the Agenda item, the Secretary mentioned that, the Council in its 35th Meeting held
on 21st June, 2019, the GST Council decided to introduce electronic invoicing system (e-invoice) in a
phased manner for B2B transactions. Phase 1 was proposed to be voluntary and it was to be rolled out
from Jan 2020. In view of the same a Technical Sub-Group was constituted to look into tech aspects
of e-invoice, which mentioned that the e-invoice will be generated through GST portal.
47.1. He stated that the sub-group had submitted its recommendations which were of technical nature
and required approval so that development could take place. The recommendation of the Technical
subgroup, as per the agenda were as follows:
a. The standard of template of e-invoice based on industry consultation.
b. Format of Unique Invoice Reference Number (IRN) that will be based on the computation
of hash of GSTIN of generator of document (invoice or credit note etc.), Year and
Document number.
c. Creation of multiple registrars to which e-invoice could be reported by taxpayers to obtain
Unique Invoice Reference Number to ensure 24X7 operations without any break. NIC will
be the first registrar.
d. Digital Signing of e-invoice by registration portal.
e. Generation of QR Code by the e-Invoice Registration Portal (IRP) containing the IRN
(hash) along with some important parameters of invoice like GSTIN of seller and buyer,
invoice number and date, taxable amount, total tax and HSN Code of major item, to help
validation of registered e-invoice in offline mode.
f. Multiple modes for getting invoice registered on IRP like Web, API, SMS, mobile app,
offline tool, GSP.
g. Direct printing from JSON to enable small taxpayers to directly print from a mobile app to
a compatible printer.
47.2. He also stated that the presentation in this regard was made by CEO, GSTN in the Officer’s
Meeting held on 19.09.2019. However, due to paucity of time the presentation could not be made before
the Council. The same would be circulated to the members of the Council and the issue would be
discussed in detail in the next Council meeting. The Presentation is attached as Annexure 5. Since
implementation of e-invoice would require development, the Secretary placed the Agenda item before
the Council for approval.
48. For Agenda item 13, the Council took note and approved the recommendations of the technical
subgroup on e- invoice as mentioned in paragraph 47.1. above.
Agenda for 38th GSTCM Volume 1
Page 57 of 300
Agenda Item 14: Linking GST registration with Aadhar and proposed changes in the GST Law
and GSTN System
49. The Secretary stated that a detailed presentation was made during the Officers’ Meeting held
on 19.09.19 regarding linking GST registration with Aadhar and proposed changes in the GST Law and
GST System. He suggested that due to paucity of time the same would be circulated to the States after
the Meeting. The same is attached in Annexure 5. He stated that the agenda being procedural and
urgent in nature might be approved as the development of the facility at GST System by GSTN would
take time.
49.1. He stated that the approval of the Council on this issue was required so as to curb/check the
menace of tax evasion in view of current easy registration process (granted in 3 working days and no
field inspection with no check). GSTN had been asked to put in place mechanism for Aadhar based
authentication. The taxpayers coming for new registration would be asked whether they intend to
provide their Aadhar details or not. In case Aadhar details were not provided, facility of auto-approval
of registration would not be available and a detailed physical verification process would be made
operational so as to confirm their identity using other documents.
49.2. The Hon’ble Minister from West Bengal suggested that this issue needed discussion in greater
depth later. The Secretary stated that the matter was discussed in detail in the GoM on IT Challenges
headed by Hon’ble Deputy Chief Minister of Bihar so as to authenticate the identity of the promoters
and authorised signatories; moreover vide the Finance Bill, 2019, a provision had already been inserted
regarding use of Aadhar for linking the same with the GST registration in CGST Act for curbing the
menace of fake invoice. Hence, if the Council agreed to approve the same, at least the implementation
could start.
49.3. The Hon’ble Deputy Chief Minister of Bihar also confirmed and stated that the matter was
discussed in detail in the GoM and he observed that this would not pose a problem in implementation
for any State. He stated that from 1st January 2020 Aadhar based authentication will be made available;
however, it would not be mandatory for registration. If the Aadhar was not provided, there would be
recourse to physical verification to validate the identity before issue of registration. He also stated that
GSTN/Infosys have been asked to work on it as a step to check fake invoices and fake registrants.
49.4. The Hon’ble Minister from Odisha stated that if any taxpayer did not provide the Aadhar
number, his refund should be restricted. The Secretary replied that it might not be admissible as per
law. The Hon’ble Deputy Chief Minister of Bihar stated that the Minister from Odisha was adding a
new dimension and was suggesting that in addition to Aadhar being made mandatory for registration it
should be also made mandatory for refund disbursal, which could be beneficial and required discussion.
The Secretary placed the agenda for approval of the Council, to which Council agreed.
50. For Agenda item 14, the Council gave in-principle approval to link Aadhar with registration
module of GSTN.
Agenda Item 15: Update on change of share capital/ownership structure of Goods and Services
Tax Network (GSTN) and transfer of shares of GSTN from Empowered Committee of State
Finance Ministers (EC) & Non-Government Institution to Centre, State Governments and Union
Territories
51. The Secretary stated that a detailed presentation was given by the CEO, GSTN in the Officers
Meeting held on 19.09.19 regarding the latest update on change of share capital/ownership structure of
Goods and Services Tax Network (GSTN) and transfer of shares of GSTN from Empowered Committee
of State Finance Ministers (EC) & Non- Government Institution to Centre, State Governments & Union
Agenda for 38th GSTCM Volume 1
Page 58 of 300
Territories. The same is attached as Annexure 5. He further stated that the Council in its 27th Meeting
held on 4th May, 2018 decided that GSTN would be converted into a 100% Government-owned entity
by transferring 51% equity shares held by the Non-Government institutions to the Centre and States
equally. The Union Cabinet in its Meeting held on 26th September, 2018 approved the proposal to
convert GSTN into a fully-owned Government Company with 50% equity of the Company to be held
by the Central Government and the balance 50% to be held by States and Union Territories.
51.1. The GST Council in its 31st Meeting held on 22nd December, 2018 and the Department of
Revenue (DOR), Government of India vide its Letter No. S-31011/5/2018-ST-1-DoR dated 17th
January, 2019 both have approved the revised shareholding pattern of GSTN as per Annexure-1 of this
agenda.
51.2. In order to facilitate the above decision and consequent to the approval as accorded by the
shareholders of GSTN in their Extra-Ordinary General Meeting (EGM) held on 21st June, 2019, the
Empowered Committee of State Finance Ministers (EC) & all Non- Government Institutions had
already offered their entire existing shareholding in GSTN through Share Transfer Notice for
Sale/Transfer to Centre, State Governments and Union Territories accordingly in order to convert
GSTN into a 100% Government-owned entity as per Annexure-2 of this agenda.
51.3. It was informed that the respective Transferees (Centre and States) were written letters during
July 2019 – September, 2019 in this regard and they were required to acknowledge the receipt of the
above Share Transfer Notice and communicate their acceptance through Purchase Notice to the
respective Transferor(s) within 30 days from the receipt of Share Transfer Notice. Post acceptance of
the offer to purchase the share, Centre, State Governments & Union Territories were required to pay
share purchase consideration to them accordingly.
51.4. He further, informed the Council that pursuant to the above Share Transfer Notices, the Central
Government, Government. of Madhya Pradesh, Maharashtra, Nagaland, Manipur, Jharkhand,
Puducherry and Delhi had accepted the proposal within the above timelines. The required action was
still awaited from the remaining State and UT Governments through Purchase Notice, pay the respective
share purchase consideration, execute necessary documentations including Shareholders’ Agreement
and send the same to GSTN.
51.5. The Secretary, therefore, placed the proposal before the Council to take note of the above
developments and issue necessary advisory/directions to the remaining State Governments and UTs to
accept the proposal within 30 days from the receipt of Share Transfer Notice and to make the Share
Purchase Consideration thereafter accordingly, execute necessary documentations including
Shareholders’ Agreement and send the same to GSTN.
52. For Agenda item 15, the Council took note of the developments and requested the States to
complete the requirements for conversion of GSTN into 100% Government owned entity. It also agreed
that the necessary advisory would be issued by the GST Council Secretariat to the remaining State
Governments and UTs to accept the proposal within 30 days from the receipt of Share Transfer Notice
and to transfer the Share Purchase Consideration thereafter; execute necessary documentations
including Shareholders’ Agreement and send the same to GSTN.
Agenda Item 16: Minutes of 11th and 12th Meeting of Group of Ministers (GoM) on IT Challenges
in GST Implementation for information of the Council and discussion on GSTN issues
53. The Secretary stated that the issue was discussed during the Officer’s Meeting held on
19.09.2019. He further stated that the 12th meeting of GoM on IT was held on 14.09.2019 in Bangalore. The
Agenda for 38th GSTCM Volume 1
Page 59 of 300
minutes of the said meeting were placed for the information of the GST Council which broadly discussed the
following issues:
a. Overall 50 functionalities out of 51 prioritized functionalities, had already been made operational on GST
portal and one remaining functionality of Refund was likely to be completely automated by 24th of
September 2019.
b. Linkage of Aadhar with Registration under GST and the modalities thereto.
c. Online refund processing system, disbursement through single authority and status of integration with
CBIC/Model I States.
d. New Return Development
i. Large scale training of taxpayers and tax consultants on Offline and Online Tools of ANX-1,
ANX-2, Matching tool etc.
ii. Proposed deployment from 1/4/2020
e. Status of Annual Return filing
f. Development of more Business Intelligence Reports
53.1. The Secretary accordingly, placed the Minutes of the 11th and 12th Meeting of the Group of
Ministers (GoM) on IT Challenges in GST Implementation for information of the Council.
54. For Agenda item 16, the Council took note of the Minutes of the Meeting of the Group of
Ministers (GoM) on IT Challenges in GST Implementation and discussion on GSTN issues and agreed
to the proposed timeline of implementation of New Return System.
Agenda item 17: Quarterly Report of the NAA for the quarter April to June 2019 for the
information of the GST Council
55. The Secretary introduced the Agenda item pertaining to various issues related to the National
Anti-profiteering Authority (NAA) and stated that the agenda had been discussed in detail in the officers
meeting held on 19th September 2019.
55.1. Accordingly, the following performance report of National Anti-Profiteering authority in the
1st quarter (April, 2019 to June, 2019) of financial year 2019-20 was placed before the Council for
information:
Performance of National Anti-Profiteering Authority:


Opening
Balance
No. of
Investigation
Reports
received from
DGAP during
the quarter
Disposal of Cases (during Quarter)

Closing
Balance
Amount of
profiteering
established
Total
Disposal
during
quarter
No. of
cases
where
Profiteering
established
No. of
cases
where
Profiteering
not
established
No. of
cases
referred
back to
DGAP
No.
of
cases
Amou
nt
(Rs in
crore)
41
36 27 13 10 4 50 13 4.38

56. For Agenda item 17, the Council took note of the performance of the National Anti-profiteering
Authority.


Agenda for 38th GSTCM Volume 1
Page 60 of 300
Agenda item 18: Creation of the State and Area Benches of the Goods and Services Tax Appellate
Tribunal (GSTAT)
57. The Secretary introduced the Agenda and stated that in terms of Section 109 of the CGST Act,
2017, Goods and Service Tax Appellate Tribunal were being constituted by the Government on the
recommendation of the GST Council. He further stated that the Council in its 35th Meeting held on
21.06.2019 recommended the creation of State/Area bench as per requests received from States and
took note of constitution of Jammu & Kashmir GST Appellate Tribunal in terms of proviso to Section
109(6) of the CGST Act, 2017.
57.1. State and Area benches were accordingly notified vide Notification No. S.O. 3009(E) — [F.No.
A.50050/150/2018-Ad.1C (CESTAT)] dated 21-08-2019 issued by Department of Revenue. He stated
that requests from 4 States had thereafter been received for creation of State/Area benches. Accordingly,
a proposal for creating State/Area benches was submitted before the GST Council for consideration as
below:
Sl
No.
Name of States/Union
Territory
Location for State Bench Location for Area Bench
1 Meghalaya Shillong No bench
2 Mizoram Aizawl -do-
3 Rajasthan Jaipur Jodhpur
4 Karnataka - Two Area benches at Bengaluru
57.2. During the course of discussion, the Hon’ble Minister from Uttar Pradesh stated that in view of
the orders of the Hon’ble High Court of Allahabad and Lucknow to create the Benches at Allahabad
and Lucknow, the proposal from the State government was to create the Bench at Lucknow.
57.3. Shri Anurag Singh Thakur, MoS (Finance), Government of India suggested that the orders of
both the Hon’ble High Courts should be carefully studied before taking any final decision. The Hon’ble
Chairperson agreed and stated that the orders of both the Courts should be studied carefully to avoid
any contempt. She proposed that the Council Secretariat and Department of Revenue should give a
thorough reading of the Court orders and take a view keeping in view the proposal of the Hon’ble
Minister from Uttar Pradesh.
57.4. In view of the above discussion, the Secretary stated that the GST Council Secretariat and
Department of Revenue would do detailed study of the Court Order issued by the Hon’ble Allahabad
and Lucknow High Court and consider the records/Orders before taking a final view for the location of
State Bench of GSTAT for the state of Uttar Pradesh.
58. For Agenda item 18, the Council approved the proposal as per the agenda for creating
State/Area Benches. Further, for the state of Uttar Pradesh, DoR would consider the records/Court
Orders issued by the Hon’ble High Court benches of Allahabad and Lucknow prior to taking a final
view for the location of State Bench of GSTAT in view of the request made by the State of Uttar
Pradesh.
Agenda Item 19: Amendments in GST Laws in view of creation of UTs of Jammu & Kashmir and
Ladakh
59. The Secretary to the Council introduced this Agenda item and stated that the amendments
proposed in the CGST Act, 2017 (as amended), UTGST Act, other States SGST Act and J & K SGST
Act arise on account of changes in the status of the erstwhile State of Jammu & Kashmir. He requested
the Council to approve the proposal so that the process to amend those laws could be started. The
Hon'ble Minister from Punjab enquired as to whether IGST or UTGST would be applicable with respect
Agenda for 38th GSTCM Volume 1
Page 61 of 300
to Pakistan Occupied Kashmir. The Hon'ble Chairperson stated that the Parliament of India had already
claimed rightfully that POK was an integral part of Jammu & Kashmir. Therefore, the point raised by
Hon’ble Minister was valid and before framing any laws legal opinion shall be taken.
60. For Agenda Item 19, the Council approved the proposed amendments to the CGST Act (as
amended), UTGST Act, other States SGST Act and J&K SGST Act which were necessitated on account
of changes in the status of the erstwhile State of Jammu & Kashmir.
Agenda Item 20: Special Composition Scheme for Brick kilns, Menthol, Sand Mining Activities
and Stone crushers
61. The Secretary stated that the Agenda was discussed during the Officers’ Meeting held on
19.09.2019. He requested Principal Commissioner, GST Policy Wing, CBIC to apprise the Council
about the issue. The presentation made during the Officers Meeting held on 19.09.2019 is attached as
Annexure 3. Introducing the subject, Principal Commissioner, GST Policy Wing, CBIC stated that a
Committee of Officers was constituted to examine whether a special Composition scheme for brick
kilns, menthol oil and sand mining and stone crusher activities may be devised in view of the
deliberations of the GST Council in its 35th Council Meeting. Basically, the issue as flagged by Haryana
and Uttar Pradesh was that the revenue from these activities has fallen in the GST regime vis-à-vis the
VAT era. Therefore, the GoM on Reverse Charge had recommended to consider denying the benefit of
Composition to the above industries under GST. The Committee of officers deliberated on these issues
and felt that the aforesaid industries could be excluded from normal Composition scheme and they may
be brought under a special Composition scheme on the lines of the Composition scheme introduced for
services/residual suppliers vide Notification No.2/2019-Central Tax (Rate) dated 7.3.2019. It was felt
by the Committee that the option of levying tax on the basis of capacity was a legal challenge in view
of the fact that such a method of taxation was not in accordance with the basic feature of GST, which
is a consumption base tax (and not production-based tax). The other suggestion made was to increase
the rate for normal taxpayers supplying brick kilns, sand mining activities and stone crushing from the
present rate of 5% to 12%. Mentha-oil was found to be slightly different from these commodities
because in the process of menthe-oil, the primary process of conversion of mint leaves to menthe-oil is
generally carried out by the agriculturist himself. Mentha-oil is then aggregated by the traders and sent
for further processing. Therefore, a special Composition scheme was not required for this and there was
merit in bringing the commodities under reverse charge mechanism in terms of Section 9(3) of the
CGST Act.
61.1. However, some of the Council Members observed that the issues covered under the Agenda
would require detailed deliberation as there were huge revenue implications. Due to paucity of time the
agenda was not discussed in detail. The Secretary proposed that this agenda may be referred back and
examined jointly by the Law Committee and the Fitment Committee for further deliberations and come
out with viable solution to the problem.
62. For Agenda Item 20, the GST Council approved to refer the issue for examination in a joint
meeting of the Law Committee and the Fitment Committee so as to decide the entire gamut of the
proposed special Composition scheme for brick kilns, sand mining and stone crushers along with the
consequent change in the GST rate, if any, and adoption of reverse charge mechanism for collection of
GST on supply of mentha-oil.

Agenda for 38th GSTCM Volume 1
Page 62 of 300
Agenda item 21: Status of payment of Advance User Charges by the States and CBIC and interest
on delayed payment
63. The Secretary stated that in the Officers’ Meeting held on 19th September 2019 in detail the
agenda regarding the status of payment of Advance User Charges (AUC) by the States and CBIC and
interest required to be paid by each of the shareholders on delayed payment.
63.1. As per the Agenda, GSTN had raised demand for the payment of AUC with the Central and
State Governments for the FY 2017-18, 2018-19 and 2019-20. The status of AUC demanded and
received as on 31st August 2019 was as under:
(Rs. In crores)
Financial Year Amount
demanded
Amount
received
Amount
Pending
Pending from States
2017-18 – 1st Instalment 306.01 306.01 0 NA
2017-18 – 2nd Instalment 266.06 262.19 3.87 Telangana: 3.87
2018-19 – 1st Instalment 261.43 251.33 10.10 Punjab: 5.29
Telangana: 4.81
2018-19 – 2nd Instalment 261.43 117.69 143.74 As per Annexure -II of
Agenda
2019-20 – 1st & 2nd
Instalment
181.79 11.15 170.64 As per Annexure -II of
Agenda
63.2. The Secretary requested all concerned for timely payment of User Charges to avoid further
interest liability, as it was waived of only till July 2019 as per decision taken by the GST Council in its
35th Meeting held on 21st June 2019. A summary of interest payable by the Central and some State
Governments for delay in remitting the AUC for the period up to 2018-19, after the expiry of waiver
period, i.e. 31st July 2019 was also provided in the Agenda as follows:
Sr. No. Name of the State/Centre Interest on delayed payment of
AUC (In Rs.)
1. CBIC 1,57,916
2. Andhra Pradesh 2,99,390
3. Maharashtra 18,446
4. Manipur 7,022
5. Odisha 16,920
6. Punjab 1,26,356
7. Telangana 9,27,327
8. Lakshadweep 310
Total 15,53,687

The Secretary placed the Agenda item before the Council to take a note of the latest status of payment
of Advance User charges.
64. For Agenda item 21, the Council took note of the pending payment of Advance User charges
by the States & CBIC and also the summary of the Interest payable for delay in remitting the AUC after
the expiry of waiver period, i.e. 31st July 2019, for the period up to 2018-19 and requested members to
pay the outstanding AUC.



Agenda for 38th GSTCM Volume 1
Page 63 of 300
Agenda Item 22: Any other agenda item with the permission of the Chairperson
Agenda Item 22(i): Resubmission of refund application after filing NIL refund in FORM GST
RFD-01A
65. The Co-Convenor the Law Committee introduced the Agenda item and stated that based on the
representations received the Law Committee recommended to allow registered persons to re-file refund
claims in FORM GST RFD-01A on the common portal for the period and the category under which a
NIL refund claim has been filed inadvertently.
66. For Agenda item 22(i), the GST Council recommended to allow registered persons to re-file
refund claims in FORM GST RFD-01A, who had filed Nil refund claims inadvertently earlier, in
accordance with the draft Circular annexed to the said Agenda item.
Agenda Item 22(ii): Circular No. 107/26/2019-GST dated 18.07.2019 on supply of Information
Technology enabled Services (ITeS) –further clarification
67. The Co-Convenor the Law Committee introduced this Agenda item and stated that the existing
Circular No.107/26/2019-GST dated 18.07.2019 issued to clarify various aspects of supply of
Information Technology-enabled Services (ITeS) had reportedly led to denial of export benefit in some
situations. It was, therefore, necessary to clarify the situation. The Council agreed to the same.
68. For Agenda Item 22(ii), the Council approved to issue the Circular annexed to the Agenda
item so as to clarify further doubts relating to supply of IT-enabled Services after issuance of Circular
No.107/26/2019-GST dated 18.07.2019.
Agenda Item 22(iii): Single disbursement related amendments of Rule 91 of the CGST Rules
69. The Co-Convenor of the Law Committee introduced the agenda item and stated that several
amendments, related to the single disbursement process, were carried out in Rule 92 of the CGST Rules
vide notification No. 31/2019 – Central Tax dated 28.06.2019. Therefore, certain amendments were
proposed to be carried out in Rule 91 of the CGST Rules, 2017 to bring it at par with Rule 92 for grant
of provisional refund for single disbursement, as annexed to the said Agenda item. The Council agreed
to the proposal.
70. For Agenda item 22(iii), the Council approved the amendments proposed in Rule 91 of the
CGST Rules, 2017, as in Annexure A to this Agenda item.
Agenda Item 22(iv): Doubts raised on treatment of secondary or post-sales discounts under GST
71. Introducing the agenda item, the Co-Convenor of the Law Committee stated that Circular Nos.
92/11/2019-GST dated 07.03.2019 and 105/24/2019-GST dated 28.06.2019 were issued to clarify
issues related to treatment of sales promotion schemes under GST. He informed that several
representations were received from consumer durable manufacturers and automobile associations with
reference to paragraphs 3 and 4 of the Circular 105/24/2019-GST dated 28.06.2019 regarding its
implication. Therefore, the issue was deliberated by the Law Committee. The Law Committee felt that
the whole issue required a holistic examination and recommended to withdraw Circular
No.105/24/2019-GST dated 28.06.2019 ab-initio. Accordingly, the Council agreed to the proposal of
the Law Committee.
Agenda for 38th GSTCM Volume 1
Page 64 of 300
72. For Agenda item 22(iv), the Council approved to withdraw Circular No.105/24/2019-GST
dated 28.06.2019 ab-initio.
Other issues
73. The Secretary informed the Council that the amendments to GST Laws through the Finance
Act (No.2) 2019 need to be carried out by the States. He stated that the draft for the SGST (Amendment)
Bill, 2019 has already been circulated with the States. He informed that it was proposed to bring the
same into effect from 01.01.2020 and that the States should initiate the process to complete the
amendments well before that. He requested that the Hon’ble Council may take a decision in this regard.
74. The Council approved the proposal to make the amendments to GST Laws through the Finance
Act (No.2) 2019 effective from 1st January 2020. The States were requested to complete the process at
an early date.
Agenda Item 23: Date of the next meeting of the GST Council
75. This agenda item was not taken by for discussion.
76. The meeting ended with the thanks to the Chair.

Agenda for 38th GSTCM Volume 1
Page 65 of 300
Annexure 1
List of Hon’ble Ministers who attended the 37th GST Council Meeting on 20th September 2019
Sl No State/Centre Name of Hon'ble Minister Charge
1 Govt of India Ms. Nirmala Sitharaman Union Finance Minister
2 Govt of India Shri Anurag Singh Thakur Minister of State (Finance)
3 Andhra Pradesh Shri Buggana Rajendranath
Minister for Finance and Legislative
Affairs
4 Assam Dr. Himanta Biswa Sarma Finance Minister
5 Bihar Shri Sushil Kumar Modi Deputy Chief Minister
6 Chattisgarh Shri T.S. Singh Deo Minister for Commercial Taxes
7 Delhi Shri Manish Sisodia Deputy Chief Minister
8 Goa Dr. Pramod Sawant Chief Minister
9 Goa Shri Mauvin Godinho Minister for Panchayat
10 Gujarat Shri Nitinbhai Patel Deputy Chief Minister
11
Himachal
Pradesh
Shri Bikram Singh Minister (Industries)
12
Jammu &
Kashmir
Shri K. K. Sharma Advisor to Governor (I/c Finance)
13 Karnataka Shri Basavaraj Bommai Minister for Home
14 Kerala Dr.T.M.Thomas Isaac Finance Minister
15 Madhya Pradesh Shri Brajendra Singh Rathore Commercial Tax Minister
16 Odisha Shri Niranjan Pujari Finance 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 Telangana Shri T Harish Rao Finance Minister
22 Uttar Pradesh Shri Suresh Khanna Finance Minister
23 Uttarakhand Shri Madan Kaushik Minister for Urban Development
24 West Bengal Dr. Amit Mitra Finance Minister

Agenda for 38th GSTCM Volume 1
Page 66 of 300
Annexure 2
List of Officials who attended the 37th GST Council Meeting on 20th September 2019
Sl
No
State/Centre Name of the Officer Charge
1
XV Finance
Commission
Shri N K Singh Chairman
2 Govt. of India Dr. A B Pandey Revenue Secretary
3 Govt. of India Shri Pranab Kumar Das Chairman, CBIC
4 GST Council Dr. Rajeev Ranjan Special Secretary
5 Govt. of India Shri Sandeep M Bhatnagar Member (GST &Investigation), CBIC
6
XV Finance
Commission
Shri Arvind Mehta Secretary
7 Govt. of India Shri Anil Kumar Jha Additional Secretary, DoR
8 Govt of India Shri Yogendra Garg Pr. Commissioner, GSTPW, CBIC
9 Govt of India Shri Sanjay Mangal Commissioner, GSTPW, CBIC
10 GST Council Shri Amitabh Kumar Joint Secretary
11 GST Council Shri Dheeraj Rastogi Joint Secretary
12 Govt. of India Shri G.D. Lohani Joint Secretary, TRU I, DoR
13 Govt. of India Shri Manish Kumar Sinha Joint Secretary, TRU II, DoR
14 Govt of India Shri Ritvik Pandey Joint Secretary, DoR
15 Govt of India Shri Vasa Seshagiri Rao, Chief Commissioner of CGST, Pune Zone
16 Govt of India Shri V. Soundarajan Commissioner, CGST, Goa
17 Govt. of India Shri Rajesh Malhotra ADG (M&C)
18 Govt. of India Shri Vipul Bansal PS to Union Finance Minister
19 Govt. of India
Shri Karma Sonam Zangpo
Lhasungpa
First PA to Union Finance Minister
20 Govt. of India Shri Binod Kumar PS to MoS (Finance)
21 Govt. of India Dr. Abhishek Chandra Gupta OSD to Chairman, CBIC
22 Govt. of India Shri Suresh Kumar
PA to Chairman, XV Finance
Commission
23 Govt. of India Shri N Gandhi Kumar Director, DoR
24 Govt. of India Shri Amaresh Kumar Joint Comm., GST Policy Wing
25 Govt. of India Shri Vikash Kumar Dy. Comm., GST Policy Wing
26 Govt. of India Shri Siddharth Jain Dy. Comm., GST Policy Wing
27 Govt of India Shri Gaurav Singh DS, TRU-I, DoR
28 Govt of India Shri Rahil Gupta TO, TRU-I, DoR
29 Govt of India Shri Shikhar Pant TO, TRU-I, DoR
30 Govt. of India Shri Parmod Kumar OSD, TRU-II, DoR
31 Govt. of India Shri Harish Y N OSD, TRU-II, DoR
32 Govt. of India Dr. Sumit Garg Dy.Comm, TPRU, DoR
33 Govt. of India Shri Vivekananda Reddy Dy. Commissioner, CGST, Goa
34 Govt. of India Shri Satheesh Kumar Asst. Commissioner, CGST, Goa
35 GST Council Shri Rajesh Agarwal Director
36 GST Council Shri G.S. Sinha Director
Agenda for 38th GSTCM Volume 1
Page 67 of 300
Sl
No
State/Centre Name of the Officer Charge
37 GST Council Ms. Ujjaini Datta Director
38 GST Council Shri Arjun Meena Under Secretary
39 GST Council Shri Rakesh Agarwal Under Secretary
40 GST Council Shri Rahul Raja Under Secretary
41 GST Council Shri Mahesh Singarapu Under Secretary
42 GST Council Shri Krishna Koundinya Under Secretary
43 GST Council Shri Adesh Nayak Superintendent
44 GST Council Shri Rakesh Joshi Inspector
45 GSTN Shri Prakash Kumar CEO
46 GSTN Ms Kajal Singh EVP (Services)
47 GSTN Shri Nitin Mishra EVP (Technology)
48 GSTN Shri Sarthak Saxena OSD to CEO
49
Andaman &
Nicobar Islands
Shri Abhishek Dev
Deputy Commissioner/Commissioner
(GST)
50 Andhra Pradesh Dr D. Sambasiva Rao Special Chief Secretary, Revenue
51 Andhra Pradesh Shri Peeyush Kumar Chief Commissione (ST)
52 Andhra Pradesh Shri T.Ramesh Babu Commissioner (ST)(GST )
53
Arunachal
Pradesh
Shri Tapas Dutta State Nodal Officer (GST)
54 Assam Shri Samir Kr. Sinha Principal Secretary, Finance Department
55 Assam Shri Anurag Goel Commissioner of Taxes
56 Bihar Arun Kumar Mishra Additional Secretary, CTD
57 Chandigarh
Shri Ramesh Kumar
Chaudhary
Asst. Excise & Taxation Commissioner
UT Chandigarh
58 Chhattisgarh Smt Reena Babasaheb Kangale
Secretary and Commissioner, Commercial
Tax
59 Delhi Ms. Renu Sharma Addl Chief Secretary, Finance
60 Delhi Shri H. Rajesh Prasad, Commissioner, State Tax
61 Goa Shri Daulat Hawaldar Secretary, Finance
62 Goa Shri Dipal Banderkar Commissioner, State Tax
63 Goa Shri Ashok V Rane Additional Commissioner, State Tax
64 Goa Ms Sarita Gadgil Additional Commissioner, State Tax
65 Gujarat Shri Arvind Agarwal Additional Chief Secretary, Finance
66 Gujarat Shri J.P. Gupta Chief Commissioner of State Tax
67 Gujarat Shri Riddesh Raval Dy Commissioner, State Tax
68 Haryana Shri Sanjeev Kaushal Addl. Chief Secretary (E&T)
69 Haryana Shri Amit Kumar Agrawal Excise and Taxation Commissioner
70 Haryana ShriVijay Kumar Singh Addl. Excise and Taxation Commissioner
71 Haryana Shri Rajeev Chaudhary Joint Excise and Taxation Commissioner
72
Himachal
Pradesh
Shri Sanjay Kundu Principal Secretary (E&T)
73
Himachal
Pradesh
Dr Ajay Sharma Commissioner of State Taxes & Excise
Agenda for 38th GSTCM Volume 1
Page 68 of 300
Sl
No
State/Centre Name of the Officer Charge
74
Himachal
Pradesh
Shri Rakesh Sharma Jt. Commissioner of State Taxes & Excise
75 Jharkhand Shri Prashant Kumar,
Secretary-cum-Commissioner,
Commercial Taxes Department
76 Jharkhand Shri Santosh Kumar Vatsa
Special Secretary Commercial Taxes
Department
77
Jammu &
Kashmir
Shri P K Bhat Commissioner of State Tax
78 Karnataka Shri Srikar M.S
Commissioner of Commercial Taxes
(Karnataka)
79 Kerala Ms Tinku Biswal Commissioner of State Tax
80 Kerala Shri Mansur M I Deputy Commissioner (Internal Audit)
81 Madhya Pradesh Shri N S. Maravi Director Commercial Tax
82 Madhya Pradesh Shri Avinash Lavania, Addl. Commissioner Commercial Tax
83 Madhya Pradesh Ms Harshika Singh Deputy Secretary Commercial Tax Dept
84 Madhya Pradesh Shri Harish Jain Asst. Commissioner State Tax
85 Maharahstra Shri Rajiv Jalota Commissioner, State Tax
86 Maharashtra Shri Dhananjay Akhade Joint Commissioner, State Taxes
87 Manipur Ms Jaspreet Kaur Commissioner of Taxes
88 Manipur
Shri.Yumnam Indrakumar
Singh
Asst. Commissioner of Taxes
89 Meghalaya Shri Arunkumar Kembhavi Commissioner of Taxes
90 Meghalaya Shri L. Khongsit Joint Commissioner of Taxes
91 Mizoram Shri Vanlal Chhuanga
Commissioner & Secretary to the Govt. of
Mizoram, Taxation Department
92 Mizoram Shri Kailiana Ralte Commissioner of State Tax
93 Nagaland Shri Kesonyu Yhome Commissioner of State Tax
94 Nagaland Shri Y. Mhathung Murry Addl. Commissioner of State Taxes
95 Nagaland Shri Wochamo Odyuo Addl. Commissioner of State Taxes
96 Odisha Shri Ashok Meena Principal Secretary Finance
97 Odisha Shri Sushil Kumar Lohani Commissioner State GST
98 Puducherry Shri K. Sridhar Deputy Commissioner (ST)
99 Puducherry Shri L. Kumar
Commissioner (ST), Commercial Taxes
Department
100 Puducherry Shri S. Rajamanickam OSD to Hon'ble Chief Minister
101 Punjab Shri M.P. Singh Addl. Chief Secretary (Taxation)
102 Punjab Shri V.K. Garg
Advisor (Financial Resources) to Chief
Minister
103 Punjab Shri Vivek Pratap Singh Commissioner of State Tax
104 Rajasthan Dr. Prithvi Raj Secretary, Finance (Revenue)
105 Rajasthan Dr. Preetam B. Yashvant Commissioner, State Tax
106 Rajasthan Shri Ketan Sharma Additional Commissioner (GST)
Agenda for 38th GSTCM Volume 1
Page 69 of 300
Sl
No
State/Centre Name of the Officer Charge
107 Sikkim Shri Jigmee Dorjee Bhutia
Commissioner, Commercial Taxes
Division, Finance Department
108 Telangana Shri Somesh Kumar
Special Chief Secretary to Government,
Revenue (CT & Excise) Department
109 Telangana Shri N Sai Kishor Joint Commissioner, State Tax
110 Telangana Shri Ramakrishna Rao Finance Secretary
111 Telangana Shri J. Laxminarayana Additional Commissioner (ST) (Grade. I)
112 Tripura Shri Nagesh Kumar B Chief Commissioner of State Tax
113 Tripura Dr.Sudip Bhowmik Deputy Commissioner of State Tax
114 Tamil Nadu Shri T.V. Somanathan
Additional Chief Secretary/Commissioner
of Commercial Taxes
115 Tamil Nadu Shri. Ka. Balachandran Principal Secretary to Government
116 Tamil Nadu Shri K. Gnanasekaran Additional Commissioner (Taxation)
117 Uttar Pradesh Shri Alok Sinha Additional Chief Secretary
118 Uttar Pradesh Ms Amrita Soni Commissioner, State Tax
119 Uttar Pradesh Shri Sanjay Kumar Pathak Joint Commissioner, State Tax
120 Uttarakhand Ms. Sowjanya
Secretary Finance & Commissioner of
State Tax
121 Uttarakhand Shri Piyush Kumar Additional Commissioner, State Tax
122 Uttarakhand Dr. Sunita Pandey Deputy Commissioner, State Tax
123 Uttarakhand Shri S. S. Tiruwa Deputy Commissioner, State Tax
124 West Bengal Shri H K Dwivedi Additional Chief Secretary, Finance
125 West Bengal Ms. Smaraki Mahapatra Commissioner, State Tax
126 West Bengal Shri. Khalid A Anwar Sr. Jt. Secretary Finance


Agenda for 38th GSTCM Volume 1
Page 70 of 300
Annexure 3








Agenda for 38th GSTCM Volume 1
Page 71 of 300









Agenda for 38th GSTCM Volume 1
Page 72 of 300







Agenda for 38th GSTCM Volume 1
Page 73 of 300









Agenda for 38th GSTCM Volume 1
Page 74 of 300









Agenda for 38th GSTCM Volume 1
Page 75 of 300









Agenda for 38th GSTCM Volume 1
Page 76 of 300









Agenda for 38th GSTCM Volume 1
Page 77 of 300









Agenda for 38th GSTCM Volume 1
Page 78 of 300









Agenda for 38th GSTCM Volume 1
Page 79 of 300









Agenda for 38th GSTCM Volume 1
Page 80 of 300









Agenda for 38th GSTCM Volume 1
Page 81 of 300









Agenda for 38th GSTCM Volume 1
Page 82 of 300









Agenda for 38th GSTCM Volume 1
Page 83 of 300









Agenda for 38th GSTCM Volume 1
Page 84 of 300









Agenda for 38th GSTCM Volume 1
Page 85 of 300









Agenda for 38th GSTCM Volume 1
Page 86 of 300









Agenda for 38th GSTCM Volume 1
Page 87 of 300









Agenda for 38th GSTCM Volume 1
Page 88 of 300









Agenda for 38th GSTCM Volume 1
Page 89 of 300









Agenda for 38th GSTCM Volume 1
Page 90 of 300









Agenda for 38th GSTCM Volume 1
Page 91 of 300









Agenda for 38th GSTCM Volume 1
Page 92 of 300








Agenda for 38th GSTCM Volume 1
Page 93 of 300









Agenda for 38th GSTCM Volume 1
Page 94 of 300



Agenda for 38th GSTCM Volume 1
Page 95 of 300
Annexure 4








Agenda for 38th GSTCM Volume 1
Page 96 of 300









Agenda for 38th GSTCM Volume 1
Page 97 of 300









Agenda for 38th GSTCM Volume 1
Page 98 of 300









Agenda for 38th GSTCM Volume 1
Page 99 of 300









Agenda for 38th GSTCM Volume 1
Page 100 of 300




Agenda for 38th GSTCM Volume 1
Page 101 of 300
Annexure 5








Agenda for 38th GSTCM Volume 1
Page 102 of 300









Agenda for 38th GSTCM Volume 1
Page 103 of 300









Agenda for 38th GSTCM Volume 1
Page 104 of 300









Agenda for 38th GSTCM Volume 1
Page 105 of 300









Agenda for 38th GSTCM Volume 1
Page 106 of 300









Agenda for 38th GSTCM Volume 1
Page 107 of 300









Agenda for 38th GSTCM Volume 1
Page 108 of 300









Agenda for 38th GSTCM Volume 1
Page 109 of 300









Agenda for 38th GSTCM Volume 1
Page 110 of 300









Agenda for 38th GSTCM Volume 1
Page 111 of 300









Agenda for 38th GSTCM Volume 1
Page 112 of 300









Agenda for 38th GSTCM Volume 1
Page 113 of 300









Agenda for 38th GSTCM Volume 1
Page 114 of 300









Agenda for 38th GSTCM Volume 1
Page 115 of 300









Agenda for 38th GSTCM Volume 1
Page 116 of 300









Agenda for 38th GSTCM Volume 1
Page 117 of 300


















Agenda for 38th GSTCM Volume 1
Page 118 of 300
Agenda Item 2: Issues concerning GST rate on Lottery
In 32nd GST Council meeting held on 10.01.2019 at New Delhi, a proposal on rationalization
of GST on Lottery was moved and consequently the Council decided to constitute a Group of Ministers
(GoM) to look into various issues relating to GST on Lottery.

2. GoM on Lottery in its first meeting held on 18.02.2019 deliberated on the issues related to
lottery and on the issue of tax rate on lottery, the GoM recommended as under for consideration of the
33rd GST Council on 24.02.2019 [Agenda item 7(i) refers]: -
(i) A single rate of GST should be levied on lottery instead of existing two rates. (Presently, the
lotteries run by the State are taxed at the rate of 12% whereas the lotteries authorized by State
Government are taxed at the rate of 28%). A uniform rate would be in conformity with GST principles.
(ii) Lottery is a sin/demerit good and should be taxed at high rate of GST. GST Council may
take the final decision on the appropriate single rate of tax on lottery either at the rate of 28% or 18%.

2.1. The interim report of the GoM issued after the first meeting is enclosed as Annexure 1. The
33rd GST Council referred above deliberated on the issue and agreed that the issue be examined further
by the GoM on Lottery and its recommendations be brought before the Council.

3. In the interregnum, M/s. Skill Lotto Solutions Pvt. Ltd., a lottery distributor filed Writ Petition
(C) No. 961/2018 in the Hon’ble Supreme Court on the following grounds: -
(i) GST cannot be levied on lottery as ‘goods’.
(ii) GST on lotteries should be imposed after excluding the prize money component of the
lottery ticket since the said amount never forms part of income in the lottery trade (Herein and after
referred to as the valuation issue).
(iii) GST cannot be levied on lottery at two different rates as it is in violation of article 14,
19(1)(g), 301, 304 of the Constitution of India. The discriminatory rate of tax be set aside and all the
lotteries may be taxed at the rate of 12% after adjusting the prize money component from the face value
of lottery ticket (Herein and after referred to as the rate issue).

3.1. The Hon’ble Apex Court in its interim order dated 30.04.2019 has taken on record the statement
of ld. ASG Shri Vikramjit Bannerji that all issues raised in the writ petition shall be considered by GoM
on Lottery in the next meetings.

4. Accordingly, issues agitated in the Writ Petition (C) No. 961/2018 at Hon’ble SC were included
for discussion in the second meeting of the GoM held on 11.06.2019. The report of GoM on its second
meeting is enclosed as Annexure 2.

4.1. On the rate issue, the recommendation of GoM after second meeting is as follows: -

(i) There was no consensus on the need for a new rate of GST on lottery. Assam, Arunachal Pradesh,
Goa, Maharashtra supported single rate of GST. However, Kerala, Punjab, West Bengal and
Karnataka supported the existing two rates of GST on lottery. Punjab was willing to consider lower
Agenda for 38th GSTCM Volume 1
Page 119 of 300
uniform rate, if there were legal difficulties with rate differential. Therefore, the Convener of the GoM
directed that the matter be placed before the GST Council and the Council decide appropriate rate
structure on the supply of lottery. Given that this is a sin goods, rate of tax should be high i.e. 28% or
18%.

(ii) The constitutional challenge to the dual rate structure may be defended forcefully.

4.2. The report of the GoM was tabled before 35th GST Council meeting held on 20.06.2019
[Agenda Item 7(i)]. The Council accepted the recommendations of the GoM on all the issues except the
issue of GST rate on lottery. The Council decided to seek the legal opinion of Ld. AG before deciding
further on the rate of GST on lottery.

4.3. The legal opinion of the ld. AG was placed before the 37th GST Council meeting held on
20.09.2019. The Ld. AG opined that having a uniform high rate of GST for ‘State Run Lotteries’ and
‘State Authorised Lotteries’, both of which have the same deleterious social effects, cannot be said to
impermissible. The ld. AG also opined that the levy of differential tax rates on lottery is not violative
of Article 304 of the Indian Constitution. The legal opinion of the Ld. AG is enclosed as Annexure 3.
The Council referred the matter back to GoM for suitable decision. The relevant excerpts from the draft
Minutes of the 37th GST Council Meeting on the matter is enclosed as Annexure 4.
5. Meanwhile, the Writ Petition (C) No. 961/2018 was heard on 03.12.2019, by Hon’ble SC. Shri
Vikramjit Bannerji, Ld. ASG has informed Department of Revenue vide letter dated 04.12.2019 that
Hon’ble Supreme Court has adjourned hearing of writ petition to 15.01.2020, to enable the department
to convey the decision of the GST Council on the issue as a final opportunity.

6. The current status on the grounds raised in the writ petitions is as follows: -
S.No Issue raised in the Writ
Petition
Current Status before the GST Council
1 GST cannot be levied on lottery
as ‘goods’
GoM on lottery recommended that supply of lottery
should continue to be treated as actionable claims i.e
goods and leviable to GST as per the existing provisions
of GST law. Court cases may be defended forcefully. The
35th GST Council on 21st June 2019 accepted the decision
of the GoM.
2 Impose GST on lotteries after
excluding the prize money
component of the lottery ticket
since the said amount never
forms part of income in the
lottery trade [Valuation Issue].
GoM on lottery recommended that GST should continue
to be levied on face value of lottery which includes prize
money as per the existing provisions i.e Rule 31A of
CGST Rules. Court cases may be defended forcefully.
The 35th GST Council 21st June 2019 accepted the
decision of the GoM.
3 GST cannot be levied on lottery
at two different rates as it is in
violation of article 14, 19(1)(g),
301, 304 of the Constitution of
India. The discriminatory rate
of tax be set aside and all the
lotteries may be taxed at the rate
of 12% after adjusting the prize
money component from the face
In the GoM on lottery, there was no consensus on
whether a uniform rate of GST be levied on lottery or
existing two rates on lottery should continue. GoM
referred the matter to 35th GST Council. The Council
decided to seek the legal opinion of Ld. AG on the matter.
The legal opinion of Ld. AG was placed before 37th GST
Council held on 20.09.2019. There was no consensus in
the Council on the rate of GST. Therefore, the Council
referred the matter to GoM for a suitable decision so that
a consensus can be reached on the matter.
Agenda for 38th GSTCM Volume 1
Page 120 of 300
value of lottery ticket [Rate
Issue].

7. The GoM on lottery and GST Council have decided on all the issues agitated by the petitioners
except the issue of GST rate. The matter cannot be further deliberated upon in GoM till appointment of
a new convener in place of Shri Sudhir Mungantiwar, Hon’ble FM of Maharashtra.
8. There are associated issues which the GoM was considering as listed below, though it was not
part of the original reference to the GoM. Therefore, these issues may be appropriately examined in the
law committee and placed before the GST Council for decision: -
Supply Request made by the industry
Casinos Value retained by a Casino after winnings as taxable value.
Horse Racing Value retained by a club after giving prize money as taxable value.
Online Gaming Value retained by an online platform after giving prize money as taxable value.

9. Since the next date of hearing in the Hon’ble SC on the matter of lottery is on 15.01.2020, the
Council is requested to take decision on the issue of tax rate on lottery [Sl. No. 3 of paragraph 6].
Otherwise also on the rate issue, the recommendation of the GoM (refer paragraph 2 and 4.1) is already
there.
10. The agenda may be taken up for deciding the rate of GST on lottery and to approve examination
of other issues (refer paragraph 9) though the law committee.

Agenda for 38th GSTCM Volume 1
Page 121 of 300
Annexure 1
Interim report of the GoM on Lottery to be presented before the 33rd GST Council Meeting on
20th February 2019.
1. Introduction
In 32nd GST Council meeting held on 10.01.2019 at New Delhi, a GoM on Lottery was
constituted. GST Council Secretariat vide its order dated 15.01.2019, constituted a 8 member GoM
consisting of the following members:
Sl.
No.
Name Designation and State Details
1 Shri Sudhir Mungantiwar Hon’ble Finance Minister, Govt. of Maharashtra Convenor
2 Dr. T. M. Thomas Isaac Hon’ble Finance Minister, Govt. of Kerala Member
3 Dr. Amit Mitra Hon’ble Finance Minister, Govt. of West Bengal Member
4 Dr. Himanta Biswas Sharma Hon’ble Finance Minister, Govt. of Assam Member
5 Shri Mauvin Godinho Hon’ble Minister for Panchayats, Govt. of Goa Member
6 Shri Manpreet Singh Badal Hon’ble Finance Minister, Govt. of Punjab Member
7 Shri Krishna Byre Gowda Hon’ble Minister of Rural Development, Law
and Parliamentary Affairs, Govt. of Karnataka
Member
8 Shri Jarkar Gamlin Hon’ble Minister, Taxes and Excise, Govt. of
Arunachal Pradesh
Member

2. Terms of Reference
2.1. The Terms of Reference of GoM on Lottery included the following:
I. Whether the disparity in the tax structure on the same product/commodity be continued or
a uniform rate be prescribed for both;
II. Whether private persons authorized by States are misusing the lower rate and getting
enriched themselves at the cost of the State and suggest measures to curb it;
III. Examine any other legal issue related to enforcement, including the legal framework, so as
to prevent evasion of tax on lottery and suggest appropriate tax rate to address the problem.

2.2. Following Agenda Items were taken for discussion in the first meeting of Group of Ministers
(GoM) on Lottery held on 18th February, 2019 by video conference.
(i) Whether or not disparity in the tax structure on lottery be continued (With reference
to TOR I);
(ii) Find ways to curb illegal Lottery (With reference to TOR II and III);
(iii) Discuss issues related to Online Lottery (With reference to TOR III).

3. The first meeting of GoM on Lottery on 18th February 2019 was chaired by the convener of
GoM Shri Sudhir Mungantiwar, Hon’ble FM of Maharashtra. The meeting was attended by Hon’ble
Ministers from Assam and Goa. States of West Bengal, Assam, Arunachal Pradesh, Karnataka were
represented by Commissioners of State Tax.


Agenda for 38th GSTCM Volume 1
Page 122 of 300
4. Agenda Item 1: Whether or not disparity in the tax structure on lottery be continued
4.1 Lottery is an actionable claim, deemed to be goods. [Section 2(52) read with Schedule-III,
Clause-6 of CGST Act]. GST@12% is levied on lottery run by State government [sold within the State,
not outside; Sl. No. 242 of Notification No. 1/2017-CT(R)] and GST@28% is levied on lottery
authorised by State government [sold within the State, and outside the State also; Sl. No. 228 of
Notification No. 1/2017-CT(R)].
4.2 Also, the supply of lottery by a State Govt to a distributor is charged GST on reverse charge
basis [Sl. No. 5 of Notification No.4/2017-Central Tax (Rate) dated 28.06.2017]. GST is exempt on
supply of lottery by distributor/selling agents to sub-agents/retailers/customers [Sl. No. 149 of
Notification No. 1/2017-CT(Rate) dated 28.06.2017].
4.3 Taxability of lottery business in GST is as follows: -



Agenda for 38th GSTCM Volume 1
Page 123 of 300
4.4 Current GST Revenue from Lottery
4.4.1 From Paper Lottery
Rs. crore

4.4.2 From Online Lottery
Rs. crore

Agenda for 38th GSTCM Volume 1
Page 124 of 300
4.4.3 States were requested to verify and confirm the data on GST revenue from lottery and also
make data available where missing. Maharashtra has since updated the data.
4.5 State Governments from North East, Goa and trade have represented and requested that the
differential rate of tax on lottery be removed. Two rates of GST create entry barriers for trade. High
difference of 16% between two rates is causing lotteries of smaller States not getting market outside the
State. Lottery royalty/license payment to States gets affected by the volume of business. GST was
expected to create one pan India market and this goal is getting defeated in the case of lottery.
4.6 Apart from above, there is only one definition of Lottery under Section 4 of the Lotteries
Regulations Act, 1998. Two tax rates are also against the provisions of the Competition Act, 2012. Such
discrimination does not exist in any other category of products. As far as the tax rate is concerned,
lottery is a sin/demerit good whose consumption should be discouraged and therefore lottery merits
levy of GST at a high rate.
4.7 Record of Discussions of GoM on Agenda Item No 1
4.7.1 In his opening remarks, the Hon'ble Convener of the GoM welcomed all the members and
requested members of GoM to give their views on the above agenda item. Hon’ble Minister of Goa
suggested that two rates of GST on lottery should be removed as such dual rates has affected the
revenues of Goa. CCT, Karnataka observed that such two rates on lottery may lead to classification
issues, thereby, forcing enforcement measures to prevent any revenue loss. CCT, Karnataka also
pointed out that rate differential also exists in transport of goods by railways (Comment: However,
railway is not allowed major portion of input tax credit while paying tax@5%). Nominated officer from
Arunachal Pradesh suggested that a single rate of GST at 12% or 18% be applied on lottery. Hon’ble
FM of Assam observed that two rates of GST have adversely affected revenue and market access for
smaller North East States as a high difference of 16% is acting as market barrier for the smaller States.
He suggested to levy a single rate of GST at 28% on lottery as goods without differentiating on the
ground whether lottery is run by the State or authorised by the State Government. Further, he stated that
lottery being a sin good, cess deserves to be imposed on supply of lottery. He also observed that the
Court judgements have upheld the previous recommendations of the GST Council on two rates of lottery
and such judgements per se do not bar the GST Council to prescribe a single rate of GST on lottery.
The Secretary of GoM communicated the view of the Central Government that a single rate of tax be
levied on lottery as GST has converted India into a single unified market. Further since lottery is a
demerit/sin good, a high tax rate should be levied on lottery. CCT, West Bengal communicated the
views of Hon’ble FM of West Bengal that any changes in GST rates on lottery may be deferred till the
Lok Sabha elections, the subject being sensitive. She also pointed out that the concept of State run and
State authorised lottery has been approved judicially. Hon’ble Minister of Maharashtra opined that very
high rate leads to grey market and a balanced view needs to be taken while making the rate uniform.
Hon’ble Minister of Maharashtra concluded with the suggestion that a single rate of GST at 18% or
28% may be levied on lottery as decided by GST Council.
4.8 In view of the above discussions, for Agenda item 1, the GoM decided to recommend to
GST Council the following: -
(1) A single rate of GST should be levied on lottery instead of existing two rates.
(Presently, the lotteries run by the State are taxed at the rate of 12% whereas the lotteries
authorized by State Government are taxed at the rate of 28%). A uniform rate would be in
conformity with GST principles.
Agenda for 38th GSTCM Volume 1
Page 125 of 300
(2) Lottery is a sin/demerit good and should be taxed at high rate of GST. GST Council
may take final decision on the appropriate single rate of tax on lottery at either 28% or 18%.
5. Agenda Item 2: Rise of Illegal Lottery Trade
5.1. Illegal lottery has increased in the GST era due to high incidence of tax at 28% or 12% on the
face value of lottery and two rates of tax when compared to pre-GST era tax incidence of around 9.68%
on the face value. Lottery trade resorts to various modes of illegal lottery trade to avoid tax.
5.2. Some of the methods of illegal lottery are as follows: -
a) Printed Illegal Lottery: No logo of the Organizing State is generally printed on the ticket. The
ticket does not bear the signature of the Lottery Director or the Secretary. There is no name of
the organizing State mentioned on the ticket.
b) Scratch Coupons: Scratch coupons are not actually Lottery. In a lottery, the ticket is bought
first and a result is drawn later. But in the case of a scratch coupon, the result has already been
drawn and the customer has to simply scratch the coupon that he has purchased and tally the
number with the winning number that is already declared.
c) Handwritten Chits (Matka): These are bets placed by customers on certain numbers. No tickets
are printed in this type and the customer is given a handwritten chit against the number he has
played.
d) Parallel Illegal Lottery: Illegal lottery is played under the garb of legal lottery in this mode. The
terminal operator has a legal lottery operational at his terminal. The terminal operator uses all
the legal infrastructure (like the PC, printer, ticket, TV screen, and the result) to run his illegal
lottery with the help of a CD or pen drive.
e) Virtual Illegal Lottery: No prints or handwritten chits are given to the customer in this type of
illegal lottery. The customer is asked to select a number and only a photograph of that number
is sent through WhatsApp.

5.3. Record of Discussions of GoM on Agenda Item No 2
5.3.1 Hon’ble Convener of GoM observed that illegal lottery trade has become a menace to society
adversely affecting tax collection and suggested to constitute a Committee of Officers to study the
matter. He also suggested that stringent punishment must be prescribed in lottery laws and regulations
for dissuading matka/illegal lottery. Hon’ble Minister of Goa observed that illegal lottery trade,
especially handwritten chits without printed tickets (Matka), is prevalent in Goa also. CCT, Karnataka
observed that illegal lottery trade has wider implications and officers from other departments may also
be included in the Committee of Officers. CCT, West Bengal emphasized that there is increase in GST
revenue in the State due to better enforcement measures and banning of the online lottery.
6. Agenda Item 3: Issues related to Online Lottery
6.1 The Central Government framed the Lotteries (Regulation) Rules, 2010 (in short ‘the Rules’)
under sub-section (1) of Section 11 of the Lottery Regulation Act, 1998 (in short ‘Act’) The online
Lottery has been defined under Rule 2(1)(e) which is as under-
(i) “‘online lottery’ means a system created to permit players to purchase lottery tickets
generated by the computer or online machine at the lottery terminals where the information about the
sale of a ticket and the player’s choice of any particular number or combination of numbers is
simultaneously registered with the central computer server;”
Agenda for 38th GSTCM Volume 1
Page 126 of 300
(ii) Rule 3 permitted the State Government to organize a paper lottery or online lottery or
both subject to the conditions specified in the Act and these rules.
(iii) At present, Kerala and West Bengal do not organise online lottery. Online lottery is present
in Maharashtra, Punjab, Sikkim, Mizoram, Nagaland, Goa, Assam (Bodoland Territory Council) and
Arunachal Pradesh.
6.2. The issues related to online lottery are many. They include no clear legal frame work to control
the online lottery trade. There are problems of tax administration in IT spaces such as server location
and data access, user validation, quantification etc. The shifting of paper lottery to online lottery may
lead to loss of tax revenue. The consuming States have no data access to the online lottery trade. Also,
there are several international online lottery players selling lottery illegally in India.
6.3. Record of Discussions of GoM on Agenda Item No 3
6.3.1 Secretary to GoM started the discussions by observing that online lottery needs to be regulated
and controlled in order to increase the GST revenue and suggested to GoM to constitute a Committee
of Officers to study the issues related to online lottery in detail. Hon’ble Minister of Goa suggested
suitable guidelines for regulating online lotteries. CCT, Karnataka observed that online lottery issues
are complex and needs a detailed study. Hon’ble Convener of GoM suggested to constitute a Committee
of Officers to study online lottery issues and submit a report to GoM in the next meeting of the GST
Council. Hon’ble Minister of Goa suggested that issues relating to casinos may be taken up in
subsequent meeting.
6.4 The GoM recommended to GST Council on the above agenda item no 2 and 3 as follows:
-
A Group of Officers may be constituted to study issues related to online lottery and illegal lottery
trade and submit report on –
(i) Best practices about enforcement and compliance verification methods.
(ii) Legal framework to check illegal lottery and regulate online lottery including
international online lottery sold in India and suggest improvement in legal framework
and IT methods for better compliance and checking evasion.

Agenda for 38th GSTCM Volume 1
Page 127 of 300
Annexure 2
REPORT OF GoM ON LOTTERY
(after 2nd meeting)
1. Introduction
1.1 In 17th GST Council meeting held on 18th June 2017, GST rate of 12% on face value of lottery
ticket for Lottery run by the State Government and 28% on face value of lottery ticket for lottery
authorized by the State Government were approved. After issue of rate notification, representations
were received requesting levy of single rate of GST on face value after deduction of prize payout money
as incidence of tax on lottery in pre-GST era was much lower. The dual tax was also acting as trade
barrier to lottery of North eastern states. Many writ petitions were also filed before different High Courts
and Apex Court challenging the constitutional validity of the levy, adoption of dual rates and manner
of valuation of supply.
1.2 In 32nd GST Council meeting held on 10.01.2019 at New Delhi, a Group of Ministers (GoM)
on Lottery was constituted. GST Council Secretariat vide its order dated 15.01.2019, constituted an
eight members GoM consisting following members:
Sl.
No.
Name Designation and State Details
1 Shri Sudhir Mungantiwar Hon’ble Finance Minister, Govt. of
Maharashtra
Convenor
2 Dr. T. M. Thomas Isaac Hon’ble Finance Minister, Govt. of Kerala Member
3 Dr. Amit Mitra Hon’ble Finance Minister, Govt. of West
Bengal
Member
4 Dr. Himanta Biswas Sarma Hon’ble Finance Minister, Govt. of Assam Member
5 Shri Mauvin Godinho Hon’ble Minister for Panchayats, Govt. of Goa Member
6 Shri Manpreet Singh Badal Hon’ble Finance Minister, Govt. of Punjab Member
7 Shri Krishna Byre Gowda Hon’ble Minister of Rural Development, Law
and Parliamentary Affairs, Govt. of Karnataka
Member
8 Shri Jarkar Gamlin Hon’ble Minister, Taxes and Excise, Govt. of
Arunachal Pradesh
Member

1.3. The Terms of Reference of GoM on Lottery included the following:
I. Whether the disparity in the tax structure on the same product/commodity be continued or
a uniform rate be prescribed for both
II. Whether private persons authorized by states are misusing the lower rate and getting
enriched themselves at the cost of the State and suggest measures to curb it.
III. Examine any other legal issue related to enforcement including the legal framework, so as
to prevent evasion of tax on lottery and suggest appropriate tax rate to address the problem.

2. Decisions Taken in First Meeting of GoM on Issues Relating To Lottery
The first meeting of the GoM was held on 18.02.2019. The GoM submitted interim report to the GST
Council which was placed before GSTC in its 33rd meeting held on 24th February, 2019. The Council
directed the GoM to meet again. The summary of issues discussed and observations of the GoM in its
interim report are enclosed in Annexure 1.
Agenda for 38th GSTCM Volume 1
Page 128 of 300
3. Interim Development
3.1. M/s. Skill Lotto Solutions Pvt. Ltd. has filed writ petition in the Supreme Court questioning the
leviability of GST on lottery, valuation and two rates of GST. In said case, the Hon’ble Apex Court in
order dated 30th April 2019 has taken statement of learned ASG on record that all issues raised in the
Writ Petition (WP) shall be considered by GoM on Lottery.The prayers / challenges made by the
Petitioner in the WP are: -
i. Validity of levying GST on ‘lottery’[Schedule III (Entry 6) of CGST Act, 2017]
ii. Need for exclusion of prize money from the taxable value of lottery
iii. Imposition of single GST rate of 12% on the face value which should exlude prize money.
3.2 The Court has adjourned the hearing of the instant writ petition to the last week of July 2019.
4. Agenda Before GoM on Lottery in 2nd Meeting held on 11th June 2019, Mumbai
4.1 Based on the issues referred by the GST Council and the WPs filed before various forums, the
agenda for consideration and decision before the GoM were as follows:
i. GST rate on supply of lottery
ii. Ensure destination principle for supply so that GST revenue accrues to the consuming state
iii. Valuation to be adopted for charging GST
iv. Address the Constitutional challenge to levy of GST on Lottery as ‘Goods’
v. Regulation of online lottery.
vi. Miscellaneous Representations similar to Lottery
4.2 The Second meeting of GoM was held on 11.6.2019 at Mumbai. The Converner of GoM Shri
Mungantiwar, Hon’ble Finance Minister, Govt. of Maharashtra chaired the meeting and Shri Mauvin
Godinho, Hon’ble Minister for Panchayats, Govt. of Goa attended the meeting in person. Hon’ble
Ministers from Kerala, Dr. T. M. Thomas Isaac, West Bengal, Dr. Amit Mitra and Punjab, Sh. Manpreet
Singh Badal attended the meeting through Video Conference and Assam and Karnataka were
represented by the officers who also attended the meeting through Video Conference. The views of
Arunachal Pradesh were received telephonically. Summary of Recommendations by GoM on Lottery
is as under:-
S.No Agenda Item Recommendation of GoM
1 GST Rate on Supply of Lottery (i) There was no consensus on the need for a new rate of
GST on lottery. Assam, Arunachal Pradesh, Goa,
Maharashtra supported single rate of GST. However,
Kerala, Punjab, West Bengal and Karnataka supported
the existing two rates of GST on lottery. Punjab was
willing to consider lower uniform rate, if there were
legal difficulties with rate differential. Therefore, the
Convener of the GoM directed that the matter be placed
before the GST Council and the Council decide
appropriate rate structure on the supply of lottery. Given
that this is a sin goods, rate of tax should be high i.e.
28% or 18%.

(ii) The constitutional challenge to the dual rate structure
(ref. para 5.4) may be defended forcefully
Agenda for 38th GSTCM Volume 1
Page 129 of 300
2 Ensure Destination Principle
For Supply So That GST
Revenue Accrues to
Consuming State
(i) The decision has already been taken by 28th GST
Council in meeting held on 21.07.2018 [Agenda Item
8(i)] that a circular be issued after lottery organising
states have framed the requisite rules. In order to
implement this decision, GoM decided that:

(a) the States should frame rules expeditiously as
approved by the GST Council and
(b) a Circular on the operational details would be issued
once the necessary changes in the lottery rules have been
made by the lottery organising States.

(ii) The existing exemption on inter-state supply by a
distributor/selling agent in supplying State to the other
agents in consuming may be examined in the Fitment
Committee for removal, if this is leading to loss of
revenue to the consuming State
3 Valuation To Be Adopted For
Charging GST
GST should continue to be levied on face value of
lottery which includes prize money as per the existing
provisions i.e Rule 31A of CGST Rules. Court cases
may be defended forcefully.
4 Address Constitutional
Challenge To Levy of GST on
Lottery as ‘Goods’
Supply of lottery should continue to be treated as
actionable claims and good, thus, leviable to GST as per
the existing provisions of GST law. Court cases may be
defended forcefully.
5 Regulation of Online Lottery The State governments are empowered by existing
lottery laws to ban online lottery. Experience shows that
banning online lottery leads to good growth of revenue
on paper Lottery. Maharashtra volunteered to submit a
draft on online lottery regulation.
6 Miscellaneous Representations
similar to Lottery
The rate and valuation issues of Casinos, Horse Racing,
Online Gaming, Betting may be referred to Fitment/Law
Committee and then taken to GST Council either
directly or through GoM as approved by the Union
Finance Minister.

5. Agenda Item No 1: GST Rate on Supply of Lottery
5.1 In so far as GST rates are concerned, at present, two rates of GST apply on supply of lottery as
detailed below: -
Nature of Lottery GST Rate Reference
Lottery run by State government [sold within the
State, not outside]
12% Sl. No. 242 of Notification No.
1/2017
Lottery authorised by State government [sold
within the State, and outside the State also]
28% Sl. No. 228 of Notification No.
1/2017


Agenda for 38th GSTCM Volume 1
Page 130 of 300
5.2. Such dual rates of GST on supply of lottery has created following problems: -
(i) Lower rate of 12% on the lottery run by a State government acts as market barrier to lottery of other
states sold within a State as high rate of GST i.e 28% is levied on the lottery of a State sold outside the
State. This affects the market of smaller States like Sikkim, Nagaland, Goa etc as several representations
have been received by these States. Such smaller States have demanded a uniform rate of GST on lottery
as post-GST, India has become integrated market with uniform tax rate and uniform market access .
(ii) Section 2(b) of the Lotteries (Regulation) Act, 1998 [LRA Act] defines single type of lottery i.e
“lottery” means a scheme, in whatever form and by whatever name called, for distribution of prizes by
lot or chance to those persons participating in the chances of a prize by purchasing tickets. As seen from
the definition, lottery Act does not create various class of lotteries and therefore, creation of State run
and state authorized lottery for purpose of GST has no legal basis (Though In the recent Calcutta HC
Judgement dt 10.10.2018 in case of Teesta Distributors Vs UoI on Lottery, the existing differential levy
of GST on lottery was upheld based on the fact that the decision was taken by the GST Council after
detailed deliberation).
(iii) Lack of clarity among the trade leading to compliance issues like levying GST@12% where
GST@28% is applicable and increase in the litigation from the trade due to such high difference in tax
between two types of lottery.
5.3. The possible option for a uniform tax rate on supply of lottery in GST is as follows:
GST @18%/28% on lottery upfront at the face value of the lottery ticket and exempting the
lottery distribution chain rather than the present two rate of 12% and 28%.
18% (one rate) 28%(one rate)
1. Lottery is a sin/demerit good and merits a
high rate of tax.
2. Full GST will be collected upfront from the
State appointed Lottery Distribution / Selling
Agent (Under reverse charge mechanism).
3. There will be no GST compliance
requirement for the Lottery distribution chain
as at present
1. Illegal lottery trade due to high tax rate of
28% on the face value of lottery ticket.Such
illegal trade creates social and Law & Order
problems.
2. Loss of GST revenue due to lower
compliance and growth of grey market.
Therefore, 18% seems to be a more
appropriate rate.
3. The other points remain identical to 18%


5.4 CONSTITUTIONAL CHALLENGE TO ADOPTION OF TWO DIFFERENT RATES FOR
SAME SUPPLY: GST Council in its 17th meeting has considered problem of illegal lottery and has
accordingly prescribed separate rates for state run and state authorized lottery, recognizing two as
separate class of supplies. Such differential rates for supply of same good and service have been
prescribed by GST Council for many other goods and services such as hotel accommodation, supply of
food and drinks, travel in air etc. mainly based on spending capacity, geography, level of consumption
etc.
5.5 The categorization of sale of lotteries as lotteries organized by States and the lotteries authorised
by the State has been approved by the SC in case of J.K. Bharati v. State of Maharashtra, 1984.
Agenda for 38th GSTCM Volume 1
Page 131 of 300
5.6. As per Hon’ble SC’s judgements in case of Federation of Hotel and Restaurants Association
VsUoI, 1989 and Nitdip Textile Processor VsUoI, 2012, the legislature enjoys a very wide latitude in
classification for taxation. Further as per SC decision the State is allowed to pick and choose districts,
objects, persons, methods and even rates for taxation, if it does so reasonably.
5.7. Lower rate of 12% on the lottery run by a State government acts as market barrier to lottery of
other states sold within a State as high rate of GST i.e 28% is levied on the lottery of a State sold outside
the State. This differentiation also exists when lottery authorized by the state is sold within the
orgainzing state itself. This affects the market of smaller States like Sikkim, Nagaland, Goa etc as
several representations have been received by these States. Such smaller States have demanded a
uniform rate of GST on lottery as post-GST, India has become integrated market with uniform tax rate
and uniform market access.
5.8. The Calcutta HC in case of Teesta Distributors &OrsVs UOI has upheld the differential levy of
tax on State-run and State Authorized Lottery. The Hon’ble Court has observed that it was after
extensive deliberations that the GST Council had approved the rates as presently obtaining in respect
of lottery. It is within the domain of such Council to decide the rate of tax. In such circumstances, the
third issue is answered by holding that differential levy of tax is permissible. Though levy of two rates
on supply of lottery is legally defensible, it would be desirable to have a uniform rate of tax on lottery
in view of arguments advanced in para 5.7
5.9 Record of Discussions of GoM on Agenda Item No 1
5.9.1. In his opening remarks, the Convener of the GoM Shri Sudhir Mungantiwar, Hon’ble Finance
Minister, Govt. of Maharashtra welcomed all the members and briefly explained the agenda before the
GoM for discussion and decision. He asked the JS(TRU-II), CBIC Shri Manish Kumar Sinha to make
the presentation. The Joint Secretary made the presentation and the Convener requested the members
to give their views on the agenda items.
5.9.2. Punjab: Hon’ble FM of Punjab, Shri Manpreet Singh Badal stated that current differential rate
of 12% and 28% on lottery should continue. However, State of Punjab is willing to consider single rate
of GST on lottery, if the current differential levy is legally not tenable. Also, Hon’ble FM of Punjab
opined that a high rate of 28% on lottery would increase the illegal lottery and decrease the revenue due
to the government. Therefore, there is a case for reduction of GST on lottery and bringing it to 18%.
5.9.3. West Bengal: Hon’ble FM of West Bengal, Dr. Amit Mitra stated that the current rate structure
should continue as the State is having good experience with current differential levy of GST on lottery.
It is legally tenable and the State would like to continue with the current two rates on lottery. Hon’ble
FM referred to recent judgement of Calcutta High Court in case of Teesta Distributors Vs UoI, where
the Court has upheld the existing differential levy of GST on lottery and said that as of now, two rates
are legally permissible unless Apex Court decides otherwise. Also, high rate of 28% on lottery
authorised by State government should not be decreased at any cost as it is a sin good. If decreased, it
will lead to a domino effect with similar demands of reduction for other sin goods/services such as
gambling, Betting, Casinos, Horse Racing etc. The rate of 12% on lottery run by State government
should continue as it has resulted in high GST revenue to State of West Bengal. Finally, Hon’ble
Minister concluded that high rate of 28% on lottery authorised by state government should not be
decreased and GST at the rate of 12% on lottery run by state government should also continue. Thus,
there was clear justification for the present tax structure to continue.
5.9.4 Assam: Hon’ble FM of Assam, Dr. Himanta Biswas Sarma could not attend the meeting.
However, the view of the Hon’ble Minister were communicated though the representative officer from
Agenda for 38th GSTCM Volume 1
Page 132 of 300
Assam. The State of Assam submitted that there should be high tax rate of 28% as lottery as it is a sin
good. Reducing the GST from 28% will send wrong signal to people that GST Council is supporting
the supply of a sin good like lottery. Assam opined that there is no equity in the existing GST rates on
lottery even if the rate structure is legally tenable. Assam strongly opposed the discriminatory rates of
GST on lottery and stated that differential levy of GST on lottery has reduced the market of smaller
North-Eastern States by acting as market entry barrier, thereby, decreasing the revenue. The differential
rate is acting as an entry tax for the lotteries of the smaller State and therefore should not have a place
in the GST structure.
5.9.5. Karnataka: Hon’ble Minister of Karnataka could not attend the meeting. The view of the
Hon’ble Minister were communicated though the representative officer from Karnataka. Karnataka
supported existing two rates of GST on lottery supply. Karnataka also stated that levy of differential
rates is legally tenable. Also, there is no difference between State run and State authorised lottery when
supplied outside the State. The difference exists only when it is supplied within State. Thus the tax rate
differential is quite nuanced.
5.9.6 Kerala: Hon’ble FM of Kerala, Dr. T.M. Thomas Isaac supported the view taken by West
Bengal and Punjab. The Hon’ble FM stated that two rates of GST on lottery have already stood the
legal scrutiny (Calcutta HC judgement in case of Teesta Distributors Vs UoI). Therefore, status-quo
should be maintained on the rates of GST on lottery. Kerala also offered to be the distributor/selling
agent for the lottery of smaller states and in return give more revenue to the smaller States. Taking note
of the concerns in rise of illegal lottery as a reason to reduce the GST from 28% on lottery authorised
by state government, Kerala opined that, such illegal lottery existed in pre-GST era also and also that
such problems should be dealt with enforcement measures. There would be loss of revenue to both
Centre and States if rate is reduced from 28%. Ilelgal lottery can be controlled by better enforcement
methods by the State governments. By reducing the rate from 28%, neither government nor customers
benefit. It is not clear as to who benefits from such rate reduction. Therefore, existing two rates of GST
on lottery should continue. Kerala also stated that position represented in their letter dated 10.03.2019
addressed to Union Finance Minister may be taken as their stand on various issues associated with
lottery. Hon’ble Minister also brought to the notice of the GoM his views expressed in the letter dated
11.06.2019 (Letter dated 10.03.2019 and 11.06.2019 are enclosed as Annexure ‘4’)
5.9.7 Goa: Hon’ble Minister from of Goa, Shri Mauvin Godinho stated that a single rate of
GST@18% should be levied on all forms of lottery. The existing rate structure is highly discriminatory
as such two rates decreases the market access to the smaller states. The smaller states are voiceless due
to protectionist measures of the bigger states. The high rate of 28% on lottery would give flip to illegal
forms of lottery, which not only decreases the government revenue but also leads to law and order and
other associated problems in the society. Hon’ble Minister stated that when there is a demand for lower
GST slabs from people in general and multiple rates on same good should not be continued. GST should
move towards one rate, one market tax regime in India as convergence of tax rates is an accepted goal
of GST in India. Therefore, lottery should be taxed at a uniform rate of 28%. .
5.9.8 Arunachal Pradesh: The representative official from Arunachal Pradesh conveyed
telephonically that a single rate of 18% should be applied on lottery for the reasons already elaborated.
The same may be taken on record. .
5.9.9 Maharashtra: Hon’ble FM of Maharashtra stated that GST has integrated the country in one
market with uniform rate of taxes. In the federal spirit it would be desirable to understand the necessities
of smaller states too. Therefore, there should be single rate of GST at 18% or 28% on lottery. As no
concensus has emerged on the issue of rate of duty, it is recommended that GST Council decide the rate
Agenda for 38th GSTCM Volume 1
Page 133 of 300
of tax which should apply on lottery, thoudh his view was that it should be a single rate of either 28%
or 18%.
5.10 Recommendation of GoM on Agenda Item No 1
(i) There was no consensus on the need for a new rate of GST on lottery. Assam, Arunachal Pradesh,
Goa, Maharashtra supported single rate of GST. However, Kerala, Punjab, West Bengal and
Karnataka supported the existing two rates of GST on lottery. Punjab was willing to consider lower
uniform rate, if there were legal difficultiees with rate differential. Therefore, the Convener of the
GoM directed that the matter be placed before the GST Council and the Council decide appropriate
rate structure on the supply of lottery. Given that this is a sin goods, rate of tax should be high i.e.
28% or 18%.
(ii) The constitutional challenge to the dual rate structure (ref. para 5.4) may be defended forcefully.
6 Agenda Item No 2: Ensure Destination Principle For Supply So That GST Revenue
Accrues to Consuming State
6.1 The supply of lottery by a State Govt to a distributor / selling agent is charged GST on reverse
charge basis [Sl. No. 5 of Notification No.4/2017-Central Tax (Rate) dated 28.06.2017]. GST is exempt
on supply of lottery by distributor/selling agents to sub-agents/retailers/customers [Sl. No. 149 of
Notification No. 1/2017-CT(Rate) dated 28.06.2017].

6.2 In case of intra-State supply of lottery for consumption within the organizing state, the
distributor / selling agent receiving the lottery tickets from the organizing state pays GST on RCM basis
and supply to and by sub-agents / retailer down the supply chain to ultimate lottery ticket buyer is
exempt. This is working well and there is no need for any change.
6.3.1 In case of inter-state supply of lottery by distributor / selling agent of organizing state to the
distributor / selling agent in the consuming state, GST does not accrue to the consuming state as such
supplies are exempt from GST. This is because the present GST notification exempts supply from
distributor / selling agent (a) in State A to distributor / Selling agent (b) in state B, thereby holding the
Agenda for 38th GSTCM Volume 1
Page 134 of 300
tax in State A only. In order to ensure that the tax on lottery accrues to the consuming state in line with
the destination principle of GST, the following possible change were examined.
6.3.2 The first option therefore is as follows. In case of sale of lottery for consumption outside the
organizing state, it was discussed whether the present IGST exemption on inter-state supply needs to
be withdrawn (i.e supply from (a) to (b)). Such inter-state supply shall be taxed on RCM basis in the
hand of first distributor / selling agent in the consuming state, who receives the supply from the
distributor located in the originating state as there appears no bar in law to do so. Further, for such
supply, the preceding supply within the organizing state may be exempt subject to payment of IGST by
the distributor / selling agent in the consuming state. Subsequent sale by first distributor / selling agent
to sub-agent / retailer to ultimate lottery buyer within the consuming state shall also be exempt.
Appropriate safegaurd mechanism would be built in the notification so that both (a) and (b) clearly
identify themselves to the revenue authorities in the respective States.
6.3.3 In case of supply of lottery by the organising state to a distributor in the consuming state directly,
tax shall be paid by the distributor in the consuming State on the reverse changre basis. This
arrangement is at present also working and shall continue.
6.4.1 The second option on the issue is as follows. The issue of sale of lottery ticket by distributor /
selling agent in the organizing state to distributor / selling agent in the consuming state instead of by
organizing state directly and non-payment of IGST and non-accrual of tax to the consuming state was
also discussed by the Committee of Officers earlier and the following changes in the lottery rules were
suggested:
i. An organising State shall sell lottery tickets meant for another State to a distributor
located in such other State only.
ii. A distributor located in a State selling tickets of another organising State shall buy such
tickets directly from the organising State Government.
6.4.2 This change was approved by the GST Council in its 28th meeting held on 21st July, 2018. It
would appear the State of Kerala has amended its rules / regulation on the above lines. Status of
amendment by other States would be ascertained through GST Council. Changes proposed at para 6.4.1
above will address this problem of non-accrual of GST revenue to lottery consuming states and is an
alternative which already has the approval of the GST Council.
6.5 Record of Discussions of GoM on Agenda Item No 2
6.5.1 Hon’ble Minisster from Punjab directed the officials to explain as to how the revenue on inter-
state sale of lottery was not accruing to the consuming State. The officials expressed the concern about
the loss of revenue to the consuming State and suggested that only inter-state supply by a
distributor/selling agent in organising state to a distributor /selling agent in other state should be levied
under forward charge in order to allow utilisation of input tax credit. However, Punjab was also
comfortable with the existing provisions of reverse charge on the supply of lottery.
6.5.2 Officials from West Bengal pointed out that even presently on all sale of lottery organized by
other states CGST and SGST is being paid to West Bengal as either these Government or their fixed
establishments are registered in their state. The IGST exemption is not available on such sale as no
IGST has been paid by the distributors of the organizing state and hence they are liable to pay IGST on
RCM basis on such inter-state supply. West Bengal also suggested that existing exemption entry in case
of inter-state supply by a distributor/selling agent may be omitted from the existing notification and that
Agenda for 38th GSTCM Volume 1
Page 135 of 300
reverse charge mechanism on the supply of lottery by State government to a distributor/selling agent
should continue as it is working quite well.
6.5.3 Kerala opined that other option of levying IGST on supply of lottery by a distributor/selling agent
from organsing State, when supplied to other distributor/selling agent is against the provisions of
Lottery Regulation Act and Rules. Hon’ble Minister from Kerala also alluded to the need for privity of
contract between the State and the main distributor of the lottery and many irregularities which were
pointed out by CAG when the lottery was supplied through the chain of dealers. State of Kerala stated
that the decision taken by 28th GST Council in meeting held on 21.07.2018 [Agenda Item 8(i)] that a
circular be issued after lottery organinsing states have framed the requisite rules may be implemented
to protect the revenue interests of the consuming States.
6.6 Recommendation of GoM on Agenda Item No 2
(i) The decision has already been taken by 28th GST Council in meeting held on 21.07.2018
[Agenda Item 8(i)] that a circular be issued after lottery organinsing states have framed the
requisite rules. In order to implement this decision, GoM decided that:
(a) the States should frame rules expeditiously as approved by the GST Council and
(b) a Circular on the operational details would be issued once the necessary changes in
the lottery rules have been made by the lottery organising States.
(ii) The existing exemption on inter-state supply by a distributor/selling agent in supplying State
to the other agents in consuming may be examined in the Fitment Committee for removal, if this
is leading to loss of revenue to the consuming State.
7 Agenda Item No 3: Valuation To Be Adopted For Charging GST
7.1 This issue arises out of the Writ Petition filed in the Supreme Court by M/s Skill Lotto
Solutions Pvt. Ltd. wherein in the interim order passed on 30.4.2018, the Hon’ble Apex Court has taken
the statement of ASG on record that all issues raised in the Writ petition shall be considered by the
Group of Ministers and they are under active consideration as on date.
7.2 At present, value of supply of lottery is determined under Rule 31A of the CGST Rules, which
is 100/112 of the face value of the ticket or the price notified in the official gazette, whichever is higher,
in case of State-run lottery and 100/128 of the face value of the ticket or the price notified in the official
gazette, in case of State-authorized lottery.
7.3 Request to revise method of valuation by providing for deduction towards price money is not
consistent with the provisions of section 15 of the CGST Act. As per section 15 the value of a supply
of goods or services or both shall be the transaction value, which is the price actually paid or payable
for the said supply of goods or services or both where the supplier and the recipient of the supply are
not related and the price is the sole consideration for the supply. As per section 2(31) “consideration”
in relation to the supply of goods or services or both includes––(a) any payment made or to be made,
whether in money or otherwise, in respect of, in response to, or for the inducement of, the supply of
goods or services or both, whether by the recipient or by any other person but shall not include any
subsidy given by the Central Government or a State Government. Since face value of the lottery ticket
is the amount paid by the lottery player to the organisers, such gross value is the consideration for the
supply and has been treated as cum-tax value for the supply in Rule 31A of CGST Rules.
Agenda for 38th GSTCM Volume 1
Page 136 of 300
7.3.1 Value for paying GST on lottery specified under Rule 31A of CGST Rules is as per power
vested under section 15(4) of the CGST Act. It broadly provides for payment of GST on the gross
amount paid by the lottery participant and includes the prize money payable to the lottery winners. Prize
payout is not a permissible deduction under section 15(3) of the Act and is also not a pure supply as per
the provisions of rule 33 of the CGST Rules. This is also valid from the perspective that a consumption
tax is a tax on full consideration for the consumption and not only on the income arising out of the
transaction.
7.3.2 Honble Supreme Court has laid the foundation for valuation of lottery in case of Sunrise
Associates limited while overruling the case of H.Anraj vs Govt of TN. In H. Anraj case, Hon’ble
Supreme Court had held that sale of lottery involved right to participate in lottery and right to win
lottery. The two are separate rights. This implicitly acknowledged that value in case of supply of lottery
can be split towards supply of right to participate and right to win prize. However, this distinction was
not concurred with by the Constitutional Bench of Hon’ble Supreme Court in case of Sunrise Associates
Vs Govt. of NCT of Delhi & Ors wherein it held that right to participate and right to win prize are
inseparable rights conferred on the lottery buyers and entire consideration is paid for the chance to win.
7.3.3 Accordingly, in the GST Act and rules the two rights in relation to lottery which are inseperable
are collectively valued at the face value. There is no case for taking out the prize pay out money from
the value to be taxed. The valuation thus provided under Rule 31A is inline with the Hon’ble Apex
court decision in case of Sunrise Associates. The request for deduction from value is thus, legally
untenable and may not be accepted. (Though it may also be noted that valuation of lottery was not the
subject matter of litigation in these judgments).
7.4 Record of Discussions of GoM on Agenda Item No 3: The GoM unanimously agreed to levy
GST on face value of lottery which includes prize money as per the existing provisions of GST (Rule
31A of CGST Rules). GoM also authorised the Union of India to defend in case of litigation forcefully.
7.4 RECOMMENDATIONS OF THE GoM
GST should continue to be levied on face value of lottery which includes prize money as per the
existing provisions i.e Rule 31A of CGST Rules. Court cases may be defended forcefully.
8 Agenda Item No 4: Address Constitutional Challenge To Levy of GST on Lottery as
‘Goods’
8.1. The Writ Petition filed in case of Skill Lotto Solutions Pvt. Ltd. has challenged the
Constitutional validity of levying GST on actionable claims and their inclusion in the definition of
goods in GST.
8.2 The definition of ‘goods’ under Article 366(12) of the Constitution of India is an inclusive one.
As per decision of Hon’ble Apex Court in case of Sunrise Associates v. Government of NCT of Delhi,
lottery is an ‘actionable claim’ and generally speaking ‘goods’ or ‘moveable property’[decision of
Calcutta HC in case of Teesta Distributors &OrsVs UOI].
8.3 The inclusion of ‘actionable claim’ in the definition of ‘goods’ is legislative recognition of the
judicial pronouncement. Therefore, it cannot be argued that, the Union Parliament or the State
Legislature did not have competence to include ‘actionable claim’ in the definition of ‘goods’.
8.4 Hon’be Supreme Court in case of East India Tobacco Co. v. State of Andhra Pradesh has held
that in tax matters, "the State is allowed to pick and choose districts, objects, persons, methods and even
rates for taxation if it does so reasonably. In case of Raja Jagannath Baksh Singh v. The State of U.P.,
Agenda for 38th GSTCM Volume 1
Page 137 of 300
the Apex Court has held that the legislature which is competent to levy a tax must inevitably be given
full freedom to determine which articles should be taxed, in what manner and at what rate.
8.4 Record of Discussions of GoM on Agenda Item No 4: The GoM unanimously agreed
continue current provisions of GST law on classifying ‘lottery’ as goods and authorised the Union of
India to defend in case of litigation forcefully.
8.5 Recommendation of GoM on Agenda Item No 4
Supply of lottery should continue to be treated as goods leviable to GST as per the existing provisions
of GST law. Court cases may be defended forcefully.
9 Agenda Item No 5: Regulation of Online Lottery
9.1 In past GST Council meetings, North-Eastern states have represented that a lot of misreporting
was happening in inter-State operations of lottery and was more pronounced in case of online lotteries.
The rampant misrepresentation and misreporting especially in online lottery was leading to revenue
leakage and need has been expressed for regulating the same.
9.2 The Constitutional and legal provisions governing the regulation and control of Lotteries in
India are enclosed as Annexure ‘B’. The provisions exist in Lotteries regulation and rules to organize,
regulate and prohibit lotteries of any kind. Rule 3 of the Lotteries (Regulation) Rules, 2010 provides
that a State Government may organise a paper lottery or online lottery or both subject to the conditions
specified in the Act and these rules. As per Rule 2(e) of the lottery rules, "online lottery"" means a
system created to permit players to purchase lottery tickets generated by the computer or online
machine at the lottery terminals where the information about the sale of a ticket and the player's choice
of any particular number or combination of numbers is simultaneously registered with the central
computer server. of Lottery.
9.3 The State governments are also empowered to ban online lottery as per Section 5 of the
Lotteries (Regulation) Act, 1998 provided the ban is both for the online lottery conducted by the State
and the online lottery authorised by other States. In 2005, Kerala State banned online lottery within the
State. The decision of Kerala was upheld by the Hon’ble Supreme Court of India [All Kerala Online
Lottery Dealers Association Vs State of Kerala, 2007 refers]. West Bengal also banned online lottery
in 2013.
9.3 The revenue from paper and online lottery received by lottery organizing and selling states
during 2017-18 and 2018-19 (upto December, 2018) is as under:








Agenda for 38th GSTCM Volume 1
Page 138 of 300
A. Revenue from Paper Lottery

B. Revenue from Online Lottery

9.4 Experience suggests both in West Bengal and Kerala, banning of online lottery has led to higher
growth in revenue from paper lottery. Therefore, GoM may consider appropriateness of following
possible steps -
(i) Banning online lottery and leaving it to the State Governments to take individual decision
on banning of online lottery.
(ii) Seeking GSTC’s in-principle approval for authorizing Central / State Governments in
prescribing adequate safeguards and conditions in rate / exemption notifications resulting in effective
regulation of online lotteries.
(iii) Writing through GSTC to the Ministry of Home Affairs and State Governments for
carrying out necessary amendments in Lotteries(Regulations) Act, 1998 and Lotteries (Regulation)
Rules, 2010, as the case may be, to give effect to conditions and safeguards at (ii) above to avoid any
challenge to the legality of the same.
9.5 Record of Discussions of GoM on Agenda Item No 5: The GoM after discussion concluded
that State governments are empowered by existing lottery laws to ban online lottery if needed as per
Agenda for 38th GSTCM Volume 1
Page 139 of 300
Section 5 of the Lotteries (Regulation) Act, 1998. Individual States may decide the need for banning
the online lottery. The Hon’ble FM from Maharashtra volunteered to submit a draft through Home
Minister of the State which if approved by the GST Council, may be sent to the Ministry of Home of
the Union Government for suitable implementation.
9.6 Recommendation of GoM on Agenda Item No 5
The State governments are empowered by existing lottery laws to ban online lottery. Experience
shows that banning online lottery leads to good growth of revenue on paper Lottery.
Maharashtra volunteered to submit a draft on regulation of online lottery.
10. Miscellaneous Representations Similar To Lottery
10.1 There are a series of representations which have been received for various activities such as
casinos, horse racing, online gaming, betting and online gambling for which trade has requested that
value for the purpose of taxation be defined.
10.2 These are summarised as below: -
Supply Possible GST Rates in
case of uniform rate
Request regarding Value for levy of GST (by
industry)
Casinos 28% or 18% Value retained by Casino after winnings
Horse Racing 28% or 18% Value retained by club after giving prize money
Online Gaming 28% or 18% Value retained by platform after giving prize
money
Betting 28% or 18% Value retained after prize pay out.

10.3 It is proposed that methodology and procedure for deciding face value and bet amount for
determining tax may be referred to the Law Committee. The issues of GST rate may be referred to
Fitment Committee. GoM may decide on these associated issues in the subsequent meetings after due
inputs have been received from the law and the rate committee. These committees may hold a joint
meeting, if needed, on the above issues.
10.4 Record of Discussions of GoM on Agenda Item No 5: Hon’ble Minister from Punjab Shri
Manpreet Singh Badal noted that these issues are not part of the original terms of reference of the GoM.
However, Hon’ble Minister from Goa, Shri Mauvin Godinho opined that from the perspective of
tourism and revenue, Casino is important and problems in its taxation needs to be addressed. The GoM
unanimously agreed that the issues listed in para 10.2 may be referred to Fitment/Law Committee and
then taken to GST Council after the approval of Union Finance Minister.
10.5 Recommendation of GoM
The rate and valuation issues of Casinos, Horse Racing, Online Gaming, Betting may be referred to
Fitment/Law Committee and then taken to GST Council either directly or thorugh GoM as approved
by the Union Finance Minister.
Agenda for 38th GSTCM Volume 1
Page 140 of 300
Annexure 3

Agenda for 38th GSTCM Volume 1
Page 141 of 300

Agenda for 38th GSTCM Volume 1
Page 142 of 300

Agenda for 38th GSTCM Volume 1
Page 143 of 300

Agenda for 38th GSTCM Volume 1
Page 144 of 300


Agenda for 38th GSTCM Volume 1
Page 145 of 300
Annexure 4
The relevant excerpts from the draft Minutes of 37th GST Council Meeting held on 20th
September, 2019 for the Agenda Item 8 of the said Meeting is reproduced as below:
“34.52. The Hon’ble Minister from Goa, thereafter raised the issue pertaining to his State related to
Casino which the Secretary explained to him that this would go to GoM on Lottery, as discussed in
previous GST Meeting. However, since the Convenor of the GoM on Lottery was the Hon’ble Minister
from Maharashtra, it was necessary to appoint a new Convenor as early as possible, since Maharashtra
was shortly going to have elections, and the present Convenor might be busy with election related work.
The new Convenor of the GoM could then convene meeting of the GoM in the meantime and discuss
the issues of Lottery and Casino. Moreover, he stated that no coercive action on Casino should be taken
by the Governments to recover the tax based on interpretation, till the GoM took a final view on the
same.
34.53. In respect of Sl. No. 1 to 12 of Annexure-V, the Fitment Committee had sought time for further
examination to which the Council agreed. Similarly, in respect of items from Sl. No. 1 to 61 of Annexure-
VI, the Fitment Committee on services had not proposed any changes, to which also the Council agreed.
34.54. The JS, TRU-II stated that in respect of Annexure VII, there were two issues which had been
referred to the Fitment Committee by the Council in its 35th Meeting held on 21st June 2019 and the
Hon’ble Finance Minister from Punjab. There, in respect of first item, the Council was to decide on
rate of GST on Lottery after the legal opinion of the Ld. Attorney General, as directed by it, was
received. The Ld. Attorney General had provided his opinion and mentioned that State run Lottery and
State authorized Lottery were two different supplies, therefore, there could be two different tax rates or
a uniform rate of GST as the Council might recommend. Moreover, the Ld. Attorney General had also
mentioned that Article 304, which applied to State Legislatures, would have no bearing on fixing of
differential GST rates on two types of Lottery for the reason that the two kinds of lotteries may well be
said not to constitute similar goods and that the state authorised lotteries may also be sold within the
boundaries of the state authorising it as also in other states and the GST rate of 28% would apply in
both cases. Hence, the GST Council was free to decide any rate they might deem fit for Lottery.
34.55. The Secretary requested the Council to give their views on the issue as the opinion from Ld.
Attorney General had come. The Hon’ble Finance Minister from West Bengal stated that the status quo
should be maintained and his State preferred dual GST rates; for State run Lotteries GST of 12% and
higher rate of 28% for State authorized or licensed Lotteries, as it was consistent with the opinion of
the Ld. Attorney General. He further stated that since the State collected significant amount of revenue,
a Corporation had been formed and it had become acceptable to the people due to transparency. Thus,
States having this type of model should be allowed to maintain two rates as any rate reduction would
lead to massive revenue loss. Further, he was of the view that if the Council decided to recommend a
uniform GST rate, he would like the GST rate to be fixed at 28% as Lottery was a ‘sin’ good. The
Hon’ble Minister from Kerala stated that the Ld. Attorney General’s view regarding the rates had up-
held his views and arguments on the issue, presented in the Council from time to time, that it was
absolutely legal to keep two rates in lottery. Thus, the status quo should be maintained.
34.56. The Hon’ble Minister from Assam stated that in North Eastern States, there was no capability
to have State-run Lottery, hence they would have to close down the Lottery business and seek
compensation from the Government of India for the probable loss of revenue. Further, the proposal of
Minister from Kerala, that he had placed in Council earlier stating that he would run the Lottery for
North Eastern States; seemed attractive but it undermined the autonomy of State. He added that North
Eastern States were having a giant neighbouring State running Lottery and fixing lower rate to State-
Agenda for 38th GSTCM Volume 1
Page 146 of 300
run Lottery would give protection to neighbouring state run Lottery. Thus, GST rate would protect
revenue of their neighbour instead of protection being given to revenues of smaller North Eastern
States. He stated that, if in a simple good like Lottery, it was interpreted to be two different goods, one
being State run and the other being State authorized Lottery, then this issue might come up in respect
of many other goods for example a car manufactured by a PSU and a car manufactured by a private
company to be differentiated. Following that logic, there shall be different tax rates for all the supplies
under GST based on the distinction of being State-run or otherwise; akin to Lottery. Hence, he requested
the Council to keep in view the concerns of the smaller States, so as not to discriminate between State
run and State authorized Lotteries. He stated that he had no issue, if the rate was to be raised to 28%
for all kinds of Lottery but the distinction should be removed. He, therefore, asked that the revenues of
North Eastern States should be protected either by making the tax rate on the State run and State
authorised Lotteries equal or providing compensation for longer period, as it was the question of
survival.
34.57. The Hon’ble Minister from Punjab thanked the Hon’ble Chairperson for obtaining the Ld.
Attorney General’s opinion and stated that since the Attorney General’s opinion confirmed that these
were two distinct supplies, hence, the status quo should be maintained, if possible. The Hon’ble Deputy
Chief Minister of Bihar further suggested that the Council should ban Online Lottery, as it was causing
lot of disruption among youths and though Paper Lottery was banned in Bihar, youth were spending
money online. The Hon’ble Finance Minister from West Bengal stated that Online Lottery was already
banned in West Bengal.
34.58. The Hon’ble Minister from Kerala stated that he wanted to raise a few points for the
consideration of the Council without getting into the argument with the Hon’ble Minister from Assam.
He cautioned that let the Council consider as to what income was arising to these States out of lottery
before taking any decision. It was two-fold i.e. ‘Minimum Guarantee Money’ (MGM) offered by the
authorised person to run Lottery and the GST on its sale. Further, GST would be shared between
Central Government and the destination/consuming State. Thus, the only income North Eastern State
Government got was the MGM offered by the authorised person. Hence, he offered that he can
guarantee double the income for every North Eastern States from the MGM, which it would otherwise
collect from State authorized lottery. In Kerala State, there would be law and order problem as Lottery
had its vices which had to be controlled. The Hon’ble Minister from Assam stated that in that case,
Kerala should form an agency and participate in the tender, otherwise how the State would know as to
what revenue it was being offered as MGM.
34.59. The Hon’ble Chairperson stated that based on the discussion so far, she would come up with a
fair proposition which the Council might consider. She further stated that, since every member was of
the view that Lottery was a ‘sin’ good, it should have a uniform rate and the Council might also suggest
to Union Ministry of Home Affairs to amend the Lottery Regulation Act, in order to address the issues
relating to law and order, monitoring and compliance etc. She also stated that Council might also
recommend banning of online lottery. She then asked the views of the House on this three-pronged
proposal. The Hon’ble Minister from Kerala suggested for division of votes in the Council. The Hon’ble
Minister from West Bengal opined that either the status quo should be maintained or the GST rate of
28% might be recommended.
34.60. The Hon’ble Minister from Punjab stated that online Lottery should be banned and to respect
the divergent sentiments of the House, the status quo should be maintained. The Hon’ble Minister of
Assam was against the differential rate and also asked for division of votes to settle the issue. The
Hon’ble Minister from Goa also stated that he was of the same view as the Hon’ble Minister of Assam
that there should be a single GST rate. Moreover, banning Online Lottery in Goa would mean losing
Agenda for 38th GSTCM Volume 1
Page 147 of 300
revenue. So, he appealed to the Council to take some more time and again to have a detailed discussion
in the GoM for a final view. The Hon’ble Minister from Uttar Pradesh stated that the Lottery was
banned in his State however, the matter should be discussed in the GoM. The Hon’ble Minister from
Punjab also favoured that discussion be again done and a view might be taken by the GoM in this
regard. The Hon’ble Minister from Goa stated that for best solution, since Casino issues were also
referred to the GoM on Lottery, one more round of deliberation in the GoM would be proper. He further
explained to the Hon’ble Chairperson as to why this issue was pending in GoM for so long. He stated
that the GoM had discussed it amongst themselves and wanted to have a meeting with the then
Chairperson also, who was first busy with elections and thereafter unfortunately fell sick. Thus, the
matter could not be discussed with him.
34.61. The Hon’ble Minister from Chhattisgarh and Telangana also favoured that the decision of GST
rate on Lottery should not be finalized in haste but it should be discussed in the GoM along with Casino
and Horse Racing. He further stated that over the past 6-7 months, he had observed that the conflicting
views had mellowed down and the gap between the views had also moved from outright confrontation
towards reconciliation. The Hon’ble Minister from Telangana also suggested that the pending issues
of Horse Racing be also referred to the GoM on Lottery. The Hon’ble Minister from West Bengal also
favoured that since there was skill involved in Horse Racing, the matter should also be discussed in the
same GoM.
34.62. The Council then decided to refer the matter to the GoM on lottery along with issues relating
to Horse Racing and Casino.
34.63. ACS/CST, Tamil Nadu raised the issue of exclusion of aerated waters from the Composition
Scheme. Regarding Composition Scheme on aerated water; the JS, TRU-I explained that this issue had
come up for discussion during the Officers’ Committee meeting and it was submitted by the officers
from various States that there was a lot of evasion in this area. There was a representation from
ACS/CST, Tamil Nadu also regarding manufacturers of aerated water to be taken out of the
Composition Scheme. He informed that the Fitment Committee had agreed to it and the officers
committee on 19.09.2019 had also accepted it. The Council also approved that the manufacturers of
Aerated water be henceforth taken out of the benefit of Composition Scheme.
34.64. The Hon’ble Minister from Punjab requested attention of the Hon’ble Chairperson and also of
Council regarding the issue of taxation of “Long term Leasing” and stated that the Secretary had
informed him that the issue would be taken up in the GoM on Real Estate. The Chairperson agreed that
the same might also be referred to the GoM on Real Estate if the Council Agreed. The Council agreed
for the same.
34.65. The Hon’ble Chairperson enquired from the Secretary about the status of various GoMs
constituted by the Council and asked questions that how many GoMs had been constituted; that when
were they constituted; that as to when did they last meet; that whether they had come to the closure of
their subject and submitted their final report or not. The Secretary then requested, JS, TRU-II (being
the Secretary of some of the GoMs) to inform the House regarding the status of the GoM. JS, TRU-II
stated that there was one GoM on Lottery, which was headed by the Hon’ble Minister from
Maharashtra. The second GoM was on Real Estate headed by Deputy Chief Minister from Gujarat and
the third GoM was on IT Challenges headed by Deputy Chief Minister from Bihar which were still in
existence. He further stated that all the GoMs, except GoM on IT Challenges which met frequently; had
not met for some time. He also informed that usually, it was the Convenor of the GoM, who called the
Meetings. The Hon’ble Minister from Goa pointed out that there was also a GoM on Revenue Analysis
which had also not met for some time and submitted its report. The Hon’ble Deputy Chief Minister of
Agenda for 38th GSTCM Volume 1
Page 148 of 300
Bihar stated that though GoM on IT issues had not met for some time but the Committee of Officers on
IT was meeting regularly and sorting out the issues. Then the Hon’ble Chairperson appealed to the
Council that, as she understood, GoMs were driven by the Convenors of the GoM. She appealed that
GoMs should meet at the earliest and she assured the Members that reports of the GoMs would be
brought before the Council.
34.66. The Hon’ble Minister from Punjab raised the issue of Long-Term Leasing of Land and stated
that it was against his self-respect and nature of people of Punjab to seek the compensation. Punjab
was however, one of the highest revenue deficit State in GST and seemed to have become a deficit state
in perpetuity. He stated that while Punjab contributed hugely in producing food grains for whole
country for ages, it had become revenue deficit State as it agreed to subsume the purchase tax on food
grains. Thus, in GST, the time had come for Punjab’s economy to diversify from food grains into
industry and services. Drawing the Council’s attention to historical perspective, he stated that in 1947,
Punjab and West Bengal had borne the brunt of partition. Thereafter, during the 60’s and 70’s, Punjab
saw three wars – 1962, 1965 and 1971, where people of Punjab were affected. Then terrorism too
affected the people in Punjab. He also stated that the special concessions given to their immediate
neighbouring States like Himachal Pradesh, Jammu & Kashmir and Uttarakhand too affected
industrial growth. Hence, he stated that Punjab’s economy was always affected due to various
associated circumstances. He further stated that now Punjab wanted to industrialise. ‘Invest in Punjab’
Summit was to be held soon where investors from Dubai, Japan and Singapore would be invited.
Further, land was precious and scarce and Punjab would look forward to transfer of land in large
industrial estates for investments on Government to Government basis. He requested the Council to
consider the issue of levy of tax on lease of land on long term basis. He stated further that in GST, there
was no entry where tax could be levied separately by both Centre and the States except for ‘long term
leasing of land’, which attracted 18% GST. Moreover, there was 5% to 7% of Stamp Duty on it making
a total tax of about 25% which would not be eligible for ITC in certain situations and hence made the
entire project costly and unviable. Thus, it became a big challenge for a border State like Punjab to
attract industry. Most of the companies, he stated, were moving out from China to Vietnam at present.
He also reiterated the views held by the Chairman, XV Finance Commission, regarding certain States
falling off the cliff in 2022, and stated that it might be true for Punjab if they were not allowed to
diversify. Thus, having gone ahead with Corporate Tax reforms recently, the Governments should also
look at this aberration in GST. Thereafter, he apologised for taking so much of time of the Council and
making an emotional appeal for addressing this issue.
34.67. The Hon’ble Minister from Kerala supported Punjab’s view by stating that since land
registration and stamp duty had not been subsumed in GST, it was affecting all the States. and the
Punjab minister should not apologize for his statement before the Council. Both, The Hon’ble Ministers
from West Bengal and Uttar Pradesh also supported the views of Punjab that leasing of land should
not suffer levy of GST. The Hon’ble Minister from West Bengal stated that there was 18% tax plus
Stamp Duty on registration of long lease which was akin to sale of land. Thus, the new industry had to
face double taxation, on same set of transaction. Hence, it would be better if a decision was taken to
avoid double taxation on this issue. He further stated that the private sector was building big industrial
parks, where they were bringing investors but they were reluctant to move forward due to double
taxation. Further, if there could be double taxation avoidance between two nations then why it could
not be sorted out between Centre and the States. He therefore, proposed that the council could consider
exempting the double taxation of long-term lease of land in a format where the State could utilize the
land and give it on lease in partnership with private sector in industrial park kind of format, instead of
sending it back to GoM.
Agenda for 38th GSTCM Volume 1
Page 149 of 300
36.68. The Hon’ble Chairperson requested ACS (Finance), Gujarat to request his Minister, who was
also the Convenor of the GoM on Real Estate, to convene a meeting at the earliest, to take a view on
the issue. The ACS (Finance), Gujarat stated that he would convey the message to the Hon’ble Deputy
Chief Minister, Gujarat. However, he made following observations on the issue raised by Punjab.
a. If land was leased for long term by a State PSU such as Punjab Industrial Development
Corporation or a similar body then GST would not be applicable, as it was already exempted.
b. Further, Punjab had taken one of the arguments behind seeking exemption from the long-term
lease of land on the grounds that the exemption had been granted to International Financial
Services Centre (IFSC) in Gujarat, which may also be extended to long term leasing for the
industrial purpose. However, IFSC in Gujarat, being the only international financial services
hub in India, did not draw any parallel with the exemption to the long-term leasing of land from
tax. Hence, this argument might be separated and kept aside.
36.69. The Hon’ble Minister from Madhya Pradesh also agreed to the Punjab’s views and stated that
in Madhya Pradesh also efforts were being made to encourage tourism industry to develop in Madhya
Pradesh. For this purpose, a PSU might be formed and hence issue of long-term leasing of land for
developing hotel and tourism facilities should also be taken up by the GoM. The Hon’ble Minister from
Punjab thanked the Council for its assurance and decision to refer the matter to the GoM on Real
Estate.
36.70. The Hon’ble Minister from Punjab requested for a clarification with reference to item at Sl.No.
18 of Annexure IV as to whether there would be a circular or a notification which was proposed to be
issued. The JS, TRU-II explained that the decision in this regard to levy no tax on Liquor Licence Fee
had been taken by the GST Council long back but there was no legal instrument approved by the Council
to implement it. Further, some disputes were being raised by companies before the court of law, such
as, in a case relating to levy of GST on Spectrum Fee in telecom, that it was similar to Liquor Licence
Fee, hence, it should also not suffer GST. Thus, to address the situation there were three ways suggested
by the Fitment Committee, as contained in Agenda. In the Budget 2019 for the past period, the Liquor
Licence Fee had been retrospectively exempted from the Service Tax. For future, it would be proper, if
a notification under Section 7 (b) (ii) of CGST Act, 2017declaring it as “no supply” would be issued
followed by the issue of a suitable clarification that this Notification would not be applicable to other
Licences which were granted by Government for a consideration. The Council agreed to the proposal.
36.71. The Secretary stated that one important decision that the Council had to make was regarding
the effective date of implementation for the rate changes and decisions taken on the recommendations
of Fitment Committee. He suggested that these decisions be made effective from 01.10.19, to which
Council members agreed.
37. For Agenda item 8, the Council approved the following for Goods and Services: -
A. In respect of GST Rate on Goods, the Council decided as follows:
a. In respect of Part A of the Annexure I of Agenda item 8 recommending changes in the
GST rate of the Goods:
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No 1 to 6, Sl. No 9 to 11 and Sl. No 13 to 20 of the Part A of the Annexure
I.
ii. The Council in respect of Fish meal appearing at Sl. No 7 of the Part A of the
Annexure I agreed for granting exemption for the period 01.07.17 to 30.09.19
in view of the doubts as regards taxability of fishmeal in view of the
interpretational issues. However, any tax collected for this period shall be
Agenda for 38th GSTCM Volume 1
Page 150 of 300
required to be deposited. Council did not agree to make any change for meat
cum Bone Meal.
iii. The Council in respect of Sl. No 8 of the Part A of the Annexure I approved
12% GST rate during the period 01.07.2017 to 31.12.2018, on pulley, wheels
and other parts (falling under heading 8483) and used as parts of agricultural
machinery. However, any tax collected at higher rate for this period shall be
required to be deposited.
iv. The Council deferred the discussion based on Fitment Committee
recommendations in respect of Safety Matches appearing at Sl. No 12 of the
Part A of the Annexure I and that it would be taken up after the Hon’ble Chief
Minister of Pondicherry provided his feedback.
b. In respect of Part B of the Annexure I of Agenda item 8, recommending changes in the
GST rate as well as Compensation Cess rate of the Goods:
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No 1 of the Part B of the Annexure I. Passenger vehicles of engine capacity
1500 CC in case of diesel, 1200 CC in case of petrol and length not exceeding
4000 mm designed for transport of upto 9 persons attract compensation cess
of 1% for petrol and 3% for diesel vehicle. The Council recommended same
compensation cess rate for vehicles having these specifications (length 4000
mm and engine capacity of 1200 CC for petrol vehicle, 1500 CC for diesel
vehicle) but designed for transport of 10 to 13 persons. (presently these
vehicles attract compensation cess at the rate of 15%)
ii. The Council approved the Fitment Committee recommendations in respect of
Caffeinated Beverages appearing at Sl. No 2 of the Part B of the Annexure I to
change the GST rate from present 18% to 28%. The Council also approved
that it shall also attract Compensation Cess of 12%.
iii. The Council also approved that the refund of Compensation Cess on Tobacco
Products arising out of inverted duty structure in Compensation Cess in
respect of Sl. No 3 of the Part B of the Annexure I not to be allowed under
Section 54 of the CGST Act, 2017, including on the refund claims already filed.
c. In respect of Part C of the Annexure I of Agenda item 8, recommending issue of
clarification in respect of the GST rates of the Goods:
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No. 1 to 8 of Part C of the Annexure I of Agenda 8, to issue the clarification.
ii. The Council approved the Fitment Committee recommendations in respect of
Sl. No. 9 of Part C of the Annexure I of Agenda 8, to issue the notification
exempting it.
d. In respect of Annexure-II of Agenda item 8, the Fitment Committee had deferred
making any recommendations for want of information, and the Council approved the
Sl. No. 1 to 10 of Annexure-II for further examination.
e. In respect of Annexure-III of Agenda item 8, the Council approved the Fitment
Committee recommendations for no change in respect of Sl. No. 1 to 11; Sl No. 13 to
57 and Sl No. 59 to 167.
f. In respect of Annexure-III of Agenda item 8, Sl. No. 12; the Council approved that the
Dried Tamarind shall be charged ‘NIL’ rate of GST.
g. In respect of Annexure-III of Agenda item8, Sl. No. 58 i.e. Extra Neutral Alcohol (ENA),
the Council approved the Fitment Committee recommendations and for the
replacement of the comment at Sl. No. 3 in column 6 of the able, which might be read
Agenda for 38th GSTCM Volume 1
Page 151 of 300
as, ‘However, in the interim period the States may go by the decision of GST Council
as recorded in the Minutes of the Council Meeting dated 5th August, 2017’.
B. In respect of GST Rate on Services, the Council decided as follows:
a. In respect of the Annexure IV of Agenda item 8, recommending changes in the GST
rate of the Services or for issuance of clarifications in relation of Services:
i. The Council approved the Fitment Committee recommendations in respect of
Sl. No 1 and 2 of the Annexure IV. The Council recommended to reduce rate
of GST from 5% to 1.5% on supply of job work services in relation to diamonds
and to reduce rate of GST from 18% to 12% on supply of all job work services
which are not currently eligible for 5% rate, such as in engineering industry,
except supply of job work in relation to bus body building.
ii. The Council recommended in respect of Sl. No 3 of Annexure IV to reduce rate
of GST on outdoor catering services, other than in premises having daily tariff
of unit of accommodation of Rs 7501 from present 18% with ITC to 5% without
ITC. The Council also approved that the rate shall be mandatory for all kinds
of catering. Catering in premises with daily tariff of a unit of accommodation
of Rs 7501 and above or catering by entities providing such accommodation
of entities located in such premises shall remain at 18% with ITC.
iii. The Council recommended in respect of Sl. No 4 of Annexure IV to reduce the
rate of GST on hotel accommodation service as below: -


iv. In respect of Sl. No 5 of Annexure IV, the Council recommended to issue a
notification under Section 13(13) of IGST Act, 2017 notifying the place of
supply of specified R&D services (such as Integrated discovery and
development, Evaluation of the efficacy of new chemical/ biological entities in
animal models of disease, Evaluation of biological activity of novel chemical/
biological entities in in-vitro assays, Drug metabolism and pharmacokinetics
of new chemical entities, Safety Assessment/ Toxicology, Stability studies, Bio
Equivalence and Bio Availability Studies, Clinical trials, Bio analytical
studies) provided by Indian pharma companies to foreign service recipients,
as the place of effective use and enjoyment of a service i.e. location of the
service recipient.
v. In respect of Sl. No 6 of Annexure IV, the Council recommended to clarify that
the place of supply of chip design software R&D services provided by Indian
companies to foreign clients by using sample test kits in India is the location
of the service recipient and section 13(3)(a) of IGST Act, 2017 is not applicable
for determining the place of supply in such cases.
vi. In respect of Sl. No 7 of Annexure IV, the Council recommended to exempt
services provided by an intermediary to a supplier of goods or recipient of
goods when both the supplier and recipient are located outside the taxable
territory.
vii. In respect of Sl. No 8 of Annexure IV, the Council recommended to exempt
prospectively services by way of storage or warehousing of cereals, pulses,
fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable
fibers such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel
leaves, tendu leaves, rice, coffee and tea.
Transaction Value per Unit (Rs) per day GST
Rs 1000 and less Nil
Rs 1001 to Rs 7500 12%
Rs 7501 and more 18%
Agenda for 38th GSTCM Volume 1
Page 152 of 300
viii. In respect of Sl. No 9 of Annexure IV, the Council recommended to allow RCM
to suppliers paying GST at the rate of 5% on renting of vehicles, when supplied
by person other than body corporate (LLP, proprietorship etc.) to body
corporate entities.
ix. In respect of Sl. No 10 of Annexure IV, the Council recommended to issue a
clarification, clarifying the scope of the entry ‘services of exploration, mining
or drilling of petroleum crude or natural gas or both’.
x. In respect of Sl. No 11 of Annexure IV, the Council recommended to issue a
circular giving appropriate clarification in respect of Sl. No. 3(iv)(a) of the
Notification 11/2017- Central Tax (Rate) dated 28.06.2017 that the
explanation having been issued under Sub-section 3 of Section 11 of the CGST
Act, 2017 was effective from 21.09.2017.
xi. In respect of Sl. No 12 of Annexure IV, the Council recommended to delete the
word ‘Registered’ appearing in Para 2A of the Notification No 11/2017-
Central Tax (Rate) dtd 28.06.2017.
xii. In respect of Sl. No 13 of Annexure IV, the Council recommended to insert an
explanation in the Notification No 4/2018- Central Tax (Rate) dtd 25.01.2018
that “nothing contained in this notification shall apply where development
rights are supplied on or after 01.04.2019”.
xiii. In respect of Sl. No 14 of Annexure IV, the Council recommended to amend the
Notification No 7/2019-Central Tax (Rate) dtd 29.03.2019 to provide that on
purchase of Cement from an unregistered supplier, the builder shall pay GST
under RCM.
xiv. In respect of Sl. No 15 of Annexure IV, the Council recommended to issue
clarification clarifying taxability of Passenger Service Fee (PSF) and User
Development Fee (UDF) levied by airport operators.
xv. In respect of Sl. No 16 of Annexure IV, the Council recommended to extend the
validity of conditional exemption of GST on export freight by air or sea by
another year, i.e. till 30.09.2020.
xvi. In respect of Sl. No 17 of Annexure IV, the Council recommended to amend the
entries in Notification 12/2017-CT (Rate) to reflect correctly the threshold
exemption decision of the GST Council taken in the past.
xvii. In respect of Sl. No 18 of Annexure IV, the Council approved to notify grant of
Liquor License by State Governments against payment of license fee as a “no
supply” under Clause (b) to Subsection 2 of Section 7 of the CGST Act, 2017
to remove ambiguity in implementation on the subject. The effect of exemption
shall apply from 01.07.2017.
xviii. In respect of Sl. No 19 of Annexure IV, the Council recommended to issue
clarification to the Truck Operator’s Association that compulsory registration
under any Act was exempt from GST.
xix. In respect of Sl. No 20 of Annexure IV, the Council recommended to amend
and correct the classification entries under Notification No 11/2017-CT (Rate)
dtd 29.06.2017 with consequent change in scheme of classification annexed to
the said notification so as to align the scheme of classification under GST with
the United Nation’s Central Product Classification (UNCPC), as proposed
and enclosed at ‘Enclosure 2 & Enclosure 3’ of Annexure IV, Agenda 8.
xx. In respect of Sl. No 21 to 24 of Annexure IV, the Council approved the
recommendations of the Fitment Committee to issue appropriate clarification
to the respective organization who had made the reference.
Agenda for 38th GSTCM Volume 1
Page 153 of 300
xxi. In respect of Sl. No 25 of Annexure IV, regarding taxation of PSLC certificates,
the Council recommended to maintain status quo as the service providers had
settled under RCM method of tax payment.
xxii. In respect of Sl. No 26 of Annexure IV, the Council recommended to exempt
services related to FIFA Under-17 Women's World Cup 2020 similar to
existing exemption given to FIFA U17 World Cup 2017.
xxiii. In respect of Sl. No 27 of Annexure IV, the Council recommended to exempt
services related to “BANGLA SHASYA BIMA” (BSB) crop insurance scheme
of West Bengal Government.
xxiv. In respect of Sl. No 28 of Annexure IV, the Council recommended to exempt
services related to life insurance business provided or agreed to be provided
by the Central Armed Paramilitary Forces (under Ministry of Home Affairs)
Group Insurance Funds to their members under the respective Group
Insurance Schemes of these Central Armed Paramilitary forces
xxv. In respect of Sl. No 29 of Annexure IV, the Council recommended to allow
payment of GST on securities lending service under Reverse Charge
Mechanism (RCM) at the merit rate of 18% and to clarify that GST on
securities lending service for period prior to RCM period shall be paid on
forward charge basis. IGST shall be payable on supply of these services and
in cases where CGST/SGST/UTGST have been paid, such taxpayers will not
be required to pay tax again
xxvi. In respect of Sl. No 30 of Annexure IV, the Council recommended to allow the
registered authors an option to pay GST on royalty charged from publishers
under forward charge and observe regular GST compliance.
b. In respect of Sl. No 1 to 12 of the Annexure V of Agenda 8 seeking deferment of certain
issues for examination due to lack of information, the GST Council approved the same.
c. In respect of issues at Sl. No 1 to 61 of Annexure VI of Agenda 8 recommending no
GST rate change, the GST Council approved the recommendations.
d. In respect of the 2 issues at Sl. No 1 and 2 of Annexure VII of Agenda 8, the GST
Council recommended as follows:
i. In respect of Sl. No 1 of Annexure VII, the Council decided to refer the issues
of Lottery to the GoM on Lottery for reconsideration along with issues
associated with Horse Racing and Casino. The concerned States may refer the
outstanding issues, if any, to the GoM through the Secretary to GoM.
ii. In respect of Sl. No 2 of Annexure VII, the Council decided to refer the matter
to the GoM on Real Estate along with issue raised by Hon’ble Minister from
Madhya Pradesh, who shall refer the issues, if any, to the GoM through the
Secretary to GoM.”

Agenda for 38th GSTCM Volume 1
Page 154 of 300
Agenda Item 4: Report of GoM on Real Estate on boosting real estate sector
Based on the recommendation of the 34th GST Council meeting w.e.f. 01.04.2019, effective
rate of GST of 1% without ITC for affordable residential apartments and 5% without ITC for other
residential apartments are levied. After the new rate changes are made further requests have been
received from State Governments to address issues relating to taxation of long term lease of land by
private / semi-private body, transfer of development rights in slum rehabilitation projects, services by
co-operative housing society and revision of financial limit for affordable housing projects.
2. The Hon’ble Finance Minister in the 37th GST meeting held on 20.9.2019 also desired that a
meeting of the GoM on real estate be held to address these issues.
3. Accordingly, a GoM meeting headed by Dy. Chief Minister of Gujarat, Shri Nitinbhai Patel
was convened on 21.11.2019 to discuss and examine the following four issues:-
(i) request from the state of Punjab to exempt from GST long term lease of lands by
private/ semi private bodies for setting up industrial parks. .
(ii) request from the state of West Bengal for examining the proposal to exempt the supply
of construction services provided by the Co-operative Housing Society to its members.
(iii) request from the state of Maharashtra on need to provide preferential tax treatment to
free houses provided to slum dwellers in a slum rehabilitation/ redevelopment project
and mechanism of taxing TDR handed over to builder by Government thereof.
(iv) request from industry associations on need to review the value limit of Rs. 45 lakhs in
the definition of affordable residential apartment for a metropolitan region, if
necessary.
4. The report of the GoM (attached as Annexure 1) is placed before the council for consideration.

Agenda for 38th GSTCM Volume 1
Page 155 of 300
Annexure 1
Report of of GoM on boosting real estate sector
(2nd meeting held on 21st November, 2019)
*****
The real estate is an important sector of the Indian economy that contributes significantly to the
GDP and employment generation. GST Council in its 32nd meeting constituted a Group of Ministers to
holistically look into the issues faced by the residential Real Estate Sector. A seven member Group of
Ministers was constituted with Shri Nitinbhai Patel, Hon’ble Dy. Chief Minister of Gujarat, as the
Convenor of the GoM.
2. The first meeting of the GoM was held on 08.02.2019. Based on recommendations of the GoM,
effective rate of GST of 1% without ITC for affordable residential apartments and 5% without ITC for
other than affordable residential apartments were prescribed by 34th GST Council and the same are
effective from 01.04.2019.
3. Post issue of notifications giving effect to the above changes w.e.f. 01.04.2019, requests have
been received from States and trade associations to address issues relating to taxation of long term lease
of land by private / semi-private body, transfer of development rights in slum rehabilitation projects,
services by co-operative housing society and revision of financial limit for affordable housing projects.
The Hon’ble Finance Minister in the 37th GST meeting on 20.9.2019 also desired that a meeting of the
GoM on real estate be held to address these issues, and accordingly, second GoM meeting was convened
to discuss and examine the following four issues:-
1. request from the state of Punjab to exempt from GST long term lease of lands by
private/ semi private bodies for setting up industrial parks. .
2. request from the state of West Bengal for examining the proposal to exempt the supply
of construction services provided by the Co-operative Housing Society to its members.
3. request from the state of Maharashtra on need to provide preferential tax treatment to
free houses provided to slum dwellers in a slum rehabilitation/ redevelopment project
and mechanism of taxing TDR handed over to builder by Government thereof.
4. request from industry associations on need to review the value limit of Rs. 45 lakhs in
the definition of affordable residential apartment for a metropolitan region, if
necessary.

4. Hon’ble Ministers from Gujarat, Goa, Punjab, Kerala and Uttar Pradesh attended the second
meeting of the GoM. List of the officials from GST Council Secretariat, Centre and States who attended
the meeting is enclosed.

4.1 Meeting commenced with welcome address by the Convenor of GoM, Shri Nitinbhai Patel,
Hon’ble Deputy Chief Minister of Gujarat. Special Secretary GST Council, Sh. Rajeev Ranjan asked
Shri Manish Kumar Sinha, JS (TRU-II), Secretary to the GoM to make a brief presentation on the
agendas for discussion. JS TRU II made a presentation on 1st agenda and explained the background in
which demand has been made by State of Punjab for exemption and options available for resolving the
problem. He said that there are larger legal issues regarding taxability of land, long term lease and other
benefits arising out of land such as transfer of development rights and floor space index. He emphasised
that without going into the legality of such issues, present request made by the State of Punjab can be
addressed by analysing the merits of granting exemption on long term lease of land for private industrial
parks.

He requested with permission of the Convenor, the Hon’ble Finance Minister of Punjab Shri Manpreet
Singh Badal to explain the need for this exemption. The Convenor also expressed his desire that
Agenda for 38th GSTCM Volume 1
Page 156 of 300
Hon’ble Minister from Punjab may start discussion on agenda No. 1with its justification, as this agenda
has been moved by Punjab.

5. Discussion on agenda item No. 1:

5.1 Hon’ble Finance Minister of Punjab, Shri Manpreet Singh Badal started the discussion by
explaining the issue of long term of lease of land from the point of view of Punjab’s New Industrial
Policy and the role this exemption can play in promoting and Make-in-India campaign. The Minister
stressed that presently double taxation on lease of land (Stamp duty of around 6-8% and GST of 18%)
is a major hurdle in promoting industry in Punjab. Hon’ble Minister of Punjab cited historical and
geographical context as to why Punjab is pressing for exemption and its need for industrialisation at
the present juncture.

5.2 He said that since 1970s Punjab has focused on agricultural revolution, recording highest
growth rate in food production. The state continues to be one of the largest producers of food grains for
the country. However, presently the contribution of agriculture to the GDP of the country is low and
the share is decreasing with industry and services becoming higher contributors. Stagnation of
agriculture and growing unemployment in Punjab is a major concern which needs to be addressed.
Therefore, their Government has come up with new industrial policy to attract foreign investment and
to boost industrial activity in their state. Punjab is also surrounded by States like Jammu and Kashmir,
Himachal Pradesh and Uttarakhand, where area-based exemption has been given in past, which has
affected Punjab’s industrial development with industries preferring the states of Himachal Pradesh,
J&K and Uttrakhand. Lately due to growth of infrastructure in Gurgaon, many industries have moved
industrial base to Haryana. Due to these factors, Punjab has lagged behind and has very limited base of
industry. His State has been lately picking up industrialization which needs to be promoted further.

5.3 Going forward Hon’ble Minister said that the youth of the State needs to be gainfully employed
as they are capable of skill up gradation. Since Punjab has limited land resources which is expensive,
from a prudent economic perspective, long term lease of land by private / semi-private industrial parks
may be exempted from GST as it needs to move towards industrialisation. He further proposed that, if
complete exemption to long term lease of land is not feasible due to revenue considerations, then atleast
leasing provided by entities having 20% or more ownership of governments may be exempted. This
would lead to industrial parks with reasonable government involvement getting exemption.
5.4 Apart from such entities where Government has ownership in the entities which is going to
lease out land, there are another set of entities which are purely privately owned. He said as long as the
land is being used for industrial purpose, we should not ideally make any distinction between privately
owned land and entities where government has ownership. However, taking into considerations of
revenue and equity, for these classes of people (purely private), he suggested that GST rate on long
term lease may be reduced from 18% to 5%, so that they do get taxed but at the least possible rate.
5.5 Hon’ble convener appreciated the concern of the Hon’ble Minister of Punjab and sought
suggestions from other member on how to address the issue. Hon’ble Convener further inquired about
the definition that is used for defining industrial activity- whether it would cover construction of
hospital, hotel or it would cover only the factories. JS TRU II pointed out that land use and industrial
activity is State subject. Therefore, each State has different statutory framework providing for different
definition of ‘industrial use’. Further each state may have own local and industrial needs and a uniform
definition may not be desirable. Therefore, so long a state declares such areas as industrial park, these
area are presently covered under the exemption. The exemption at present does not provide any specific
definition of industrial area.
Agenda for 38th GSTCM Volume 1
Page 157 of 300
5.6 Hon’ble convener further requested other members of the GoM to present their views on this
agenda item, so that consensus could be built and the findings be presented before the GST Council.

5.7 Hon’ble Finance Minister from Uttar Pradesh Shri Suresh Kumar Khanna expressed his view
that instead of exemption only to entities with 20% ownership of Government, same should also be
allowed to lease of land by private entities who do not have any Government ownership. There should
not be any distinction between lease of Land by Government entity and Private entity as industrial parks
are started with the permission of the State Government and are also monitored from time to time for
any violation or misuse. Any government approved industrial park may be completely exempted from
GST which also will facilitate the growth of industry in backward areas. Presently industrial parks are
mainly located in Noida and in NCR. If blanket exemption is granted on long term lease, then private
entities would be encouraged to take up industrial activities in rural and backward areas. He also
expressed that safeguards are already in place as industrial parks are opened as per the permission of
Government and violation of land use is punishable under the law.

5.8 Hon’ble Minister of Panchayat, Goa, Sh. Mauvin Godinho stated that blanket exemption may
not be warranted, if supply of the long term lease provided by an entity having Government ownership
of 20% or more solves the purpose. He stated that this would be a more practical solution and will
benefit economy especially in view of trade war between US and China. He also cautioned that
sufficient safeguard may be built in the exemption so that restriction or exemption to land use for
industrial activity is not misused. Any change in land use from industrial activity to non-industrial
activity should be dealt with severely. Therefore, safeguard clause may be drafted in the notification.

5.9 Hon’ble FM Minister of Kerala, Dr. T.M. Thomas Isaac expressed that their State has always
maintained that short or long term lease are related to land which is a State subject and no GST should
be imposed on same. However, at present the legal issues are not being examined, the issue at hand is
exemption to private industrial parks, he supported the views expressed by Punjab.

5.10 The official representing the State of Karnataka stated that they have no opinion on this issue
but will go with any decision that encourages setting up of the industry in the country.

5.11 After the above deliberations Hon’ble Convenor stated that a convergence of opinion from all
the members seems to be arriving on the issue. Therefore, he requested Hon’ble Minister from Punjab
to give his final opinion on the matter.

5.12 Hon’ble Finance Minister of Punjab stated that while it would be desirable to exempt all entities
(whether having ownership of 20% or more or less, as suggested by UP) but balancing all the factors,
GoM may take a decision to exempt long term lease of land by entities having government’s ownership
of 20% or more (directly or through entities wholly owned by governments) for industrial plots or plots
for development of infrastructure for financial business (as provided in existing notification). He also
suggested that GST rate of 18% may be reduced to 5% on long term lease of land for similar projects
by private entities, i.e. entities having Government’s ownership of less than 20%. In other words in the
present exemption notification the number 50% may be substituted by “20%” while retaining all the
rest of the wordings/conditions. Additionally GST rate of 5% may be prescribed for other entities i.e.
those where the ownership by governments or entities wholly owned by governments is less than 20%.

5.13 No opinion contrary to above suggestion of granting exemption on long term lease of land by
entities having 20% or more ownership of Government was expressed during the meeting and therefore
the GoM arrived at the decision by consensus.
Agenda for 38th GSTCM Volume 1
Page 158 of 300
5.14 After the above deliberations, Hon’ble members of the GoM recommended that the following
proposal be placed for consideration before the GST Council.
i. Service by way of grant of long term lease of land (thirty years, or more) of industrial
plots or plots for development of infrastructure for financial business, provided by
the State Government Industrial Development Corporations/ Undertakings or any
other entity having 20% or more ownership of Central Government, State
Government, Union Territory to (a) industrial units or (b) developers in any
industrial or financial business area, may be exempt from GST.
ii. In case of breach of land use subsequently, (i.e. from industrial use to any other use),
the exemption may be withdrawn and GST with interest and penalty may be
recovered jointly and severally from the entity that has availed the exemption
originally and all lessees who have subsequently purchased or entered into agreement
with original supplier and subsequent buyers / owners.
iii. The condition above (sl. no. ii) shall be monitored and enforced by the State
Government.
iv. GST @ 5% may be levied on long term lease of land (thirty years, or more) of
industrial plots or plots for development of infrastructure for financial business,
provided by a *private person or entity, or an entity having less that 20% ownership
of the Government. Similar safeguards as at sl. no. (ii) and (iii) above shall apply to
this clause as well.

* The term ‘private person’ shall be clarified by a circular.
The existing Explanation appended in the present notification will also apply and the number
‘50%” therein shall be suitably substituted by 20%.
6. Discussion on agenda item No. 2:

6.1 Secretary to the GoM, JS (TRU-II) initiated the second agenda item and informed that State of
West Bengal has forwarded the proposal to exempt supply of services by Co-operative Housing Society
to its members for providing construction services on any plot which has been allotted by State
Government or the Central Government or Union Territory or any Governmental Authority or any
Government Entity to such Co-operative Housing Society. He stated that status quo may be maintained
as supply is presently taxable on merit rate and more information with appropriate example may be
called for from West Bengal to consider the issue on merit.

6.2 Hon’ble Convener asked that before examining this issue, a clear analysis of revenue
implication would be placed before the GoM so that the committee can take an informed decision. He
further said that it needs to be examined whether the same concept can be applied to other cooperative
societies who deal in goods or deliver services to their members after procuring the same from outside
without any value addition. He further added that whenever violation of tax law occurs, fixing
responsibility on co-operative society is very difficult as the members of the society keeps on changing.
Therefore, for ensuring compliance, detailed report and suggestions may be called from State of West
Bengal.
Agenda for 38th GSTCM Volume 1
Page 159 of 300
6.3 Hon’ble Minister of Panchayat, Goa, Sh. Mauvin Godinho, expressed the view that there was
need to seek more information regarding mode of running of Cooperative Societies as many models
are working and there is possibility of mis-use.

6.4 Advisor to Punjab Government Shri V.K. Garg emphasized upon the need to look into whether
supply by such cooperative societies is covered under the concept of a pure agent and therefore, their
would be no liability of tax payment.

6.5 After the above deliberation, the GoM took following decision.
i. Request State of West Bengal to provide more data and examples to explain that
no value addition is involved and that there would be no loss of revenue in the
proposal. West Bengal may also suggest safeguards in such a way that the
exemption if granted, it would be available only to a very select kind of housing
society, who deserve this relief and can’t be misused by other cooperative
societies.
7. Discussion on agenda item No. 3 and 4:

7.1 These two agendas have been moved by the State of Maharashtra. Hon’ble Convener of GoM
said that since President Rule is in operation in Maharashtra and it would be appropriate to defer these
issues till new government is formed. Accordingly, the agendas were deferred for consideration after
formation of new Government in Maharashtra. Other members agreed.

7.2 JS TRU II also confirmed that officials from Maharashtra also had opined that such a course
of action would be prudent in the given situation.
8. The second GoM meeting ended with the Convenor thanking all hon’ble Ministers and officials
who participated in the meeting. Special Secretary to the GST Council, Shri Rajeev Ranjan also thanked
all the members and officers present in the meeting.

9. Summary of decisions taken by the GoM is as under:
Sl.
No.
Proposal Decision
1 To exempt GST on long
term lease of lands by
private/ semi private
bodies for setting up
industrial parks.
i. Service by way of grant of long term lease of land
(thirty years, or more) of industrial plots or plots for
development of infrastructure for financial business,
provided by the State Government Industrial
Development Corporations/ Undertakings or any other
entity having 20% or more ownership of Central
Government, State Government, Union Territory to
(a) industrial units or (b) developers in any industrial
or financial business area, may be exempt from GST.

ii. In case of breach of land use subsequently, (i.e. from
industrial use to any other use), the exemption may be
withdrawn and GST with interest and penalty may be
recovered jointly and severally from the entity that has
availed the exemption originally and all lessees who
Agenda for 38th GSTCM Volume 1
Page 160 of 300
have subsequently purchased or entered into
agreement with original supplier and subsequent
buyers / owners.

iii. The condition above (sl. no. ii) shall be monitored and
enforced by the State Government.
iv. GST @ 5% may be levied on long term lease of land
(thirty years, or more) of industrial plots or plots for
development of infrastructure for financial business,
provided by a *private person or entity, or an entity
having less that 20% ownership of the Government.
Similar safeguards as at sl. no. (ii) and (iii) above shall
apply to this clause as well.

* The term ‘private person’ shall be clarified by a circular.

The existing Explanation appended in the present notification
will also apply and the number 50% therein shall be suitably
substituted by 20%.
2 To exempt the supply of
construction services
provided by the Co-
operative Housing Society
to its members.



Request State of West Bengal to provide more data and
examples to explain that no value addition is involved and that
there would be no loss of revenue in the proposal. West Bengal
may also suggest safeguards in such a way that the exemption
if granted, it would be available only to a very select kind of
housing society, who deserve this relief and can’t be misused
by other cooperative societies.
3 To provide preferential tax
treatment to free houses
provided to slum dwellers
in a slum rehabilitation/
redevelopment project and
mechanism of taxing TDR
handed over to builder by
Government thereof.
GoM felt that these issues may be deferred till President Rule
is in operation in Maharashtra and to take them up for
examination once new government is formed in the State.
4 To review the value limits
of Rs. 45 lakhs in the
definition of affordable
residential apartment for a
metropolitan region, if
necessary.

Agenda for 38th GSTCM Volume 1
Page 161 of 300
List of officials attended the 2nd meeting of GoM on real estate:
From Central Government:
Dr. Rajeev Ranjan, Special Secretary- GST Council
Shri Amitabh Kumar, Joint Secretary- GST Council
Shri Manish Kumar Sinha, Joint Secretary- TRU II
Shri Dheeraj Rastogi, Commissioner- GST Council
Shri Parmod Kumar, OSD- TRU II
Shri Susanta Mishra, Technical Officer- TRU II

From State Government:

Shri JP Gupta, CCT- Gujarat
Shri Deepak Bandekar, CCT Goa
Smt. Amrita Soni, CCT- Uttar Pradesh
Shri Anand Singh, CCT- Kerala
Shri MP Ravi Prasad, Joint Commissioner, Karnataka
Shri Sanjay Pathak, Joint Commissioner, Uttar Pradesh


Agenda for 38th GSTCM Volume 1
Page 162 of 300
Agenda Item 7: Creation of Public Grievance Redressal Committee as per Hon’ble High Court
of Delhi’s order in the case of Sales Tax Bar Association
Proposal for suitable mechanism for grievance redressal at ground level -Grievance Redressal
Committee –W.P.(C) 9575/2017 & C.M. no. 38987/2017 - Sales Tax Bar Association (regd.) &
ANR
During examination of a Writ Petition (WP (C) No. 9575 of 2017) filed by Sales Tax Bar
Association and others in Hon’ble High Court of Delhi on non-availability of many functionalities on
GST Portal, a meeting was taken by Hon’ble Judges with the officers of GSTN, GST Policy Wing and
GST Council Secretariat on 16th Nov 2019, during which query was made about the mechanism of
handling of individual grievances for IT related issues. Hon’ble Judges were briefed about the current
set up of handling such grievances on IT related issues as well as about the functioning of IT Committee
and the Group of Ministers. It was also explained that under Central Excise, Service Tax and VAT
regime, there used to be a mechanism of Public Grievance Committees in Zones/ States to handle
grievances of stakeholders in a structured manner. The Hon’ble judges were of the view that the current
system of grievance redressal was not sufficient and there was a need to constitute a Committee under
a retired High Court Judge with representatives of Bar Associations and officers from Tax
administration and GSTN to look into issues of GST implementation. In response, it was suggested to
the Hon’ble Judges that Grievance Redressal Committees may be required under GST at Zone/ State
level rather than constituting a Committee headed by a retired Judge.
2. The Hon’ble High Court has subsequently passed an Order dated 28.11.2019 (Annexure-A)
seeking details about the grievance redressal committees at local/Commissionerate level viz. as to how
and when these Committees would be constituted; what would be their structure; and what mechanism
would be adopted by these Committees to address grievances. Hon’ble Court has also desired that for
effectiveness, there should be participation of policy makers in the said Committees. Hon’ble Court has
also directed that an affidavit on these issues be filed within two weeks. The next date of hearing of this
matter is 18th December 2019.
3. There is a need to establish a structured grievance redressal mechanism for the taxpayers under
GST. A system of Public Grievance Committees (PGC) used to exist in the erstwhile Central Excise/
Service Tax Commissionerates under CBIC. These Committees met on periodic basis and took up
specific issues pertaining to grievances of public for redressal of the same. The said PGCs did not deal
with the policy issues related to taxation. Further, there used to be another forum in the Central Excise
formations in the form of Regional Advisory Committees (RACs) under the Zonal Chief
Commissioners. The number of members in RAC was prescribed as 16 to ensure representation of all
the registered Trade Associations, Chambers within the Zone. Representatives of the State Government,
manufacturers, SSI, Exporters’ Association, PSU, etc could also be included in the RAC. The Chief
Commissioner could also co-opt three members from the industry or assessee group important from the
zonal point of view for a specific period for a particular meeting. Meeting of RAC was to be convened
on a quarterly basis. The functions of the RAC were purely advisory in nature intended to resolve
procedural difficulties of the general nature, as against the specific issues/ grievances handled by
PGCs.
4. As there is no formal arrangement, either in form of Public Grievance Committees (PGCs) or
regional Advisory Committees (RACs), under GST regime to tackle grievances of specific/ general
nature at the Zonal/ Commissionerate/ State level, it is proposed to operationalize a Grievance
Redressal Committee (GRC) at Zonal/State level with membership of both CGST and SGTS officers
Agenda for 38th GSTCM Volume 1
Page 163 of 300
and including representatives of trade and industry and other GST stakeholders (GST practitioners etc.)
to address this issue. The constitution of the said Grievance Redressal Committee and its functions and
mandate are proposed in the following paras:
A. Constitution of the Committee:
The proposed Constitution of the GRC is as follows:
i. Zonal Principal Chief Commissioner/ Chief Commissioner of Central Tax (Co-chair)
ii. Chief Commissioner/ Commissioner of State Tax (Co-chair)
iii. Representatives of various Trade Associations – 12 in number
iv. Representatives of prominent Associations of Tax Professionals like Chartered
Accountants, Tax Advocates, Tax Practitioners etc. – 4 in number
v. Nodal officer of ITGRC of the Central Tax and Nodal officer of ITGRC of the State Tax.
vi. Representative of GSTN handling the concerned Zone/ State
vii. Any other member with the permission of the Co-chairs.
viii. Additional/Joint Commissioner of office of Zonal Principal Chief Commissioner/ Chief
Commissioner of Central Tax and an officer nominated by the Chief Commissioner/
Commissioner of State Tax - Secretaries of the GRC.
B. Term of the Committee - The GRC will be constituted for a period of two (2) years and the
term of each member so nominated, shall likewise be for a period of 2 years. Any member of the
Committee who is absent for 3 consecutive meetings, without adequate reasons, will be deemed to have
been withdrawn from the Committee and his place will be filled by fresh nomination by the Principal
Chief Commissioner/Chief Commissioner of Central Tax and the Chief Commissioner/ Commissioner
of State Tax

C. Functions and mandate of the Committee:
(i) Examining and resolving all the grievances and issues being faced by the taxpayers,
including procedural difficulties and IT related issues pertaining to GST, both of specific and general
nature.
(ii) Referring any issue requiring a change in Act/Rules/Notification/ Form/Circular/
Instruction, etc., to the GST Council Secretariat and the relevant Policy Wing of the CBIC.
(iii) Referring any matter related to IT related issue pertaining to GST Portal, to GSTN.

Whenever an issue is referred by the GRC, the concerned Policy Wing of CBIC would examine
the said policy issue and if required, would make suitable recommendation on the same for
consideration/ approval of the GST Council. Likewise, if the matter is related to IT related issue
pertaining to GST portal, the same would be resolved by GSTN in a time bound manner, preferably
within one month.

D. Periodicity of Meeting of the Committee – The Committee will meet once every quarter or
more often as the Co-chairs may decide.

E. Mechanism of Working of the Committee: The stakeholders will send their
grievances/suggestions to the Secretary of the Committee, who shall place the same before the
Committee. Further, the Secretary of the Committee shall also submit a quarterly progress report to the
GST Council Secretariat as well as to the GST Policy Wing, CBIC.

3. GSTN has proposed (Annexure B) that for time bound handling of grievances and
accountability, they shall develop a portal for recording all such grievances (including their scanned
Agenda for 38th GSTCM Volume 1
Page 164 of 300
images) and their disposal. It shall be the responsibility of the Co-chairs to ensure timely entry of the
grievances and updating the status of their disposal on the portal.
4. The nodal officers of GSTN, Policy Wing of CBIC and GST Council Secretariat will also be
able to update status of action taken at their end. The details of action taken on all issues will be
displayed on the portal, which shall be available for viewing to all stakeholders to check the status of
the resolution.

5. The proposal above is placed before the GST Council for consideration and approval.

Agenda for 38th GSTCM Volume 1
Page 165 of 300
Annexure-A

Agenda for 38th GSTCM Volume 1
Page 166 of 300

Agenda for 38th GSTCM Volume 1
Page 167 of 300


Agenda for 38th GSTCM Volume 1
Page 168 of 300

Agenda for 38th GSTCM Volume 1
Page 169 of 300
Agenda Item 8: Status of various Group of Ministers (GoMs) constituted on the recommendation
of the GST Council
The GST Council in its various meetings had decided to constitute various Group of Ministers
(GoMs) to examine many important issues. During the deliberations in the 37th GST Council Meeting
held on 20th September 2019, the Hon’ble Chairperson and the Council Members desired to know about
the status of various GoMs constituted by the Council.
2. Currently, 12 GoMs have been constituted on the recommendation of the Council. A brief status
for each of the GoMs is as follows:
GoM on IT challenges in GST implementation
3. The GoM was constituted on 14th September 2017 on the recommendation of the Council made
during the 21st GST Council Meeting held on 09th September 2017. It has been mandated to monitor
and resolve the IT challenges faced in the implementation of GST. It consists of the Hon’ble Ministers
from the States of Bihar, Maharashtra, Odisha, Karnataka, Assam, Haryana and Andhra Pradesh. The
Hon’ble Member from Bihar is the Convenor of the GoM and the GoM is assisted by CEO, GSTN in
its work. The reports of the 12 Meetings of the GoM have been placed before the Council for
consideration.
GoM on Composition and tax structure on Restaurants
4. The GoM was constituted on 07th October 2017 on the recommendation of the Council made
during the 22nd GST Council Meeting held on 06th October 2017. It has been mandated to examine
measures to make the Composition Scheme more attractive and to revisit GST Structure on Restaurants.
It consists of the Hon’ble Ministers from the States of Assam, Bihar, Jammu & Kashmir, Punjab, and
Chattisgarh. The Hon’ble Member from Assam is the Convenor of the GoM and the GoM is assisted
by Additional Secretary/ Special Secretary, GST Council in its work. The report of the GoM was tabled
before the Council in its 23rd Meeting held on 10th November 2017, based on which certain decisions
had been taken by the Council.
GoM on Reverse Charge Mechanism
5. The GoM was constituted on 21st March 2018 on the recommendation of the Council made
during the 26th GST Council Meeting held on 10th March 2018. It had been mandated to examine
introduction of RCM on Composition and any other categories of taxpayers. It consists of the Hon’ble
Ministers from the States of Bihar, Chhattisgarh, Kerala, Punjab and Uttar Pradesh. The Hon’ble
Member from Bihar is the Convenor of the GoM and the GoM is assisted by Additional Secretary/
Special Secretary, GST Council in its work. The report of the GoM was tabled before the Council in its
28th Meeting held on 21st July 2018, based on which certain decisions had been taken by the Council.
GoM on Digital Payments
6. The GoM was constituted on 04th May 2018 on the recommendation of the Council made during
the 27th GST Council Meeting held on 04th May 2018. It had been mandated to examine aspects related
to ‘incentivizing digital payments under GST’ such as revenue loss, rural & urban divide, availability
of network & debit cards, and to suggest solutions to mitigate the same. It consists of the Hon’ble
Ministers from the States of Bihar, Gujarat, Haryana, West Bengal and Punjab. The Hon’ble Member
from Bihar is the Convenor of the GoM and the GoM is assisted by Joint Secretary, TRU I, DoR in its
Agenda for 38th GSTCM Volume 1
Page 170 of 300
work. The recommendations of the GoM were discussed in the 28th and the 29th GST Council Meeting
held on 21st July 2019 and 04th August 2019, based on which certain decisions had been taken by the
Council.
GoM on Sugar Cess
7. The GoM was constituted on 04th May 2018 on the recommendation of the Council made during
the 27th GST Council Meeting held on 04th May 2018 for considering issues relating to imposition of
Cess on Sugar under GST. It consists of the Hon’ble Ministers from the States of Assam, Uttar Pradesh,
Maharashtra, Tamil Nadu and Kerala. The Hon’ble Member from Assam is the Convenor of the GoM
and the GoM is assisted by Commissioner, GST Policy Wing, CBIC in its work. The recommendations
of the GoM were discussed in the 28th Meeting of the Council held on 21st July 2019, based on which
certain decisions had been taken by the Council.
GoM for MSME
8. The GoM was constituted on 14th August 2018 on the recommendation of the Council made
during the 29th GST Council Meeting held on 04th August 2018 broadly to identify the measures to be
taken after examining the recommendations of the Law Committee, the Fitment Committee and the IT
Committee on the representations and suggestions relating to MSME received from stakeholders up to
29th Meeting of GST Council held 04th August 2018 etc. The Hon’ble MoS (Finance), Government of
India and the Hon’ble Ministers from the State of Bihar, NCT of Delhi, Assam, Kerala and Punjab are
the Members of the GoM. The Hon’ble MoS (Finance), GoI is the Convenor of the GoM. The
recommendations of the GoM was placed before the Council in its 32nd GST Council Meeting held on
10th January 2019, based on which certain decisions were taken by the Council.
GoM on Revenue Mobilisation in case of Natural Calamities & Disasters
9. The GoM was constituted on 29th September 2018 on the recommendation of the Council made
during the 30th GST Council Meeting held on 28th September 2018 to examine the modalities for
revenue mobilisation in case of natural calamities and disasters. It consists of the Hon’ble Ministers
from the States of Bihar, Assam, Kerala, Maharashtra, Odisha and Uttarakhand. The Hon’ble Member
from Bihar is the Convenor of the GoM and the GoM is assisted by Joint Secretary, DoR in its work.
The report of the GoM was placed before the Council in its 32nd Meeting held on 10th January 2019,
based on which certain decisions were taken by the Council.
GoM on Analysis of Revenue from GST
10. The GoM was constituted on 01st January 2019 on the recommendation of the Council made
during the 31st Meeting held on 22nd December 2018 to analyse State-wise trends of revenue collection
and the structural patterns emerging out of certain major sectors affecting the revenue collection and to
identify underlying reasons for deviations in revenue collection trends vis-à-vis original assumption. It
consists of the Hon’ble Ministers from Bihar, Karnataka, Kerala, Punjab, Odisha, Haryana and Goa.
The Hon’ble Member from Bihar is the Convenor of the GoM and the GoM is assisted by Joint
Secretary, DoR in its work. The recommendations of the GoM are yet to be tabled before the Council
for consideration.

Agenda for 38th GSTCM Volume 1
Page 171 of 300
GoM on issues relating to Lottery
11. The GoM was constituted on 15th January 2019 on the recommendation of the Council made
during the 32nd Meeting held on 10th January 2019 to examine the disparity in tax structure on the same
product/commodity be continued or a uniform rate be prescribed for both; whether private persons
authorized by States were misusing the lower rate and getting enriched themselves at the cost of the
State and suggest measures to curb it; any other issue related to enforcement so as to prevent evasion
of tax on lottery. It consists of Hon’ble Ministers from Maharashtra, Kerala, West Bengal, Assam, Goa,
Punjab, Karnataka and Arunachal Pradesh. The Hon’ble Member from Maharashtra is the Convenor of
the GoM and the GoM is assisted by Joint Secretary, TRU-II, DoR in its work. The interim report of
the GoM on Lottery was placed before the Council in its 33rd Meeting held on 20th & 24th February
2019. The Council decided to refer the matter back to GoM on Lottery. The recommendations of the
GoM was put before the Council again in its 35th Meeting held on 21st June 2019. The Council decided
to refer two issues to the Attorney General of India before taking final views. The issues relating to
Lottery was discussed during the 37th Meeting held on 20th September 2019.
GoM on boosting Real Estate under GST regime
12. The GoM was constituted on 15th January 2019 on the recommendation of the Council made
during the 32nd Meeting held on 10th January 2019 to broadly examine the tax rates on real estate; to
examine and suggest ways for composition scheme or any other scheme for real estate sector; various
aspect of levy of GST on Transfer of Development Rights (TDR) and Development Rights in a joint
Development Agreement and suitable model etc. It consists of Hon’ble Ministers from Gujarat,
Maharashtra, Karnataka, Kerala, Punjab, Uttar Pradesh and Goa. The Hon’ble Member from Gujarat is
the Convenor of the GoM and the GoM is assisted by Joint Secretary, TRU-II, DoR in its work. The
report of the GoM was placed before the Council in its 33rd Meeting held on 20th & 24th February 2019.
The Council took various decisions based on the recommendation of the GoM. Some of the pending
issues were referred to the GoM in the 37th GST Council Meeting.
GoM on movement of Gold and Precious Stones
13. The GoM was constituted on 22nd November 2019 on the recommendation of the Council made
during the 37th Meeting held on 20th September 2019 to examine feasibility of implementation of e-
Way bill requirement for movement of Gold & Precious Stones and to address issues and concerns
arising out of it. It consists of Hon’ble Ministers from Kerala, Bihar, Gujarat, Punjab, Karnataka and
West Bengal. The Hon’ble Member from Kerala is the Convenor of the GoM and the GoM is assisted
by Principal Commissioner, GST Policy Wing, CBIC in its work. The report of the GoM is yet to be
tabled before the Council.
GoM on IGST Settlement
14. The GoM was constituted on 07th December 2019 on the recommendation of the Council made
during the 37th Meeting held on 20th September 2019 to study in detail the issue of IGST settlement as
on 31st March 2018 in view of the concerns expressed by the States of Punjab, Tamil Nadu, NCT of
Delhi and Puducherry and to address any possible dispute arising from the same. It consists of the
Hon’ble Ministers from the States/UTs of Puducherry, Bihar, NCT of Delhi, Chhattisgarh, Odisha,
Punjab and Tamil Nadu. The Hon’ble Minister from Bihar is the Convenor of the GoM and the GoM
is assisted by Joint Secretary, Department of Revenue.
Agenda for 38th GSTCM Volume 1
Page 172 of 300
15. In view of the above, the following is being proposed regarding the status of GoMs:
i. The report/recommendations of the GoM on Composition and tax structure on Restaurants,
GoM on Reverse Charge Mechanism, GoM on Digital Payments, GoM on Sugar Cess,
GoM for MSME and GoM on Revenue Mobilisation in case of Natural Calamities &
Disasters had been placed before the Council and acted upon. Hence, these GoMs may not
continue.

ii. The report/recommendations of the GoM on IT challenges in GST implementation, GoM on
issues relating to Lottery and GoM for boosting Real Estate Sector under GST regime had
been placed before the Council. However, some of the issues are yet to be finalised. These
GoMs may continue.
iii. The reports/recommendations of the GoM on Analysis of Revenue from GST, GoM on
movement of Gold and Precious Stones, GoM on IGST Settlement are yet to be placed
before the Council. Hence, the GoMs may continue.
16. The brief status of the GoMs is placed before the Council for information and consideration of
the proposal at paragraph 15 above.

Agenda for 38th GSTCM Volume 1
Page 173 of 300
Agenda Item 9: 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 37th meeting held on
20th September, 2019, the GST Council had ratified all the notifications, circulars, and orders issued
before the 11th September, 2019.
2. In this respect, the following notifications, Circulars and Orders issued after 11th September,
2019 till 10th December, 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/O
rder Nos.
Description/Remarks
CGST
Act/CGS
T Rules
Central
Tax
1. Notification No.
42/2019 - Central
Tax dated
24.09.2019
Seeks to bring rules 10, 11, 12 and 26 of the
CGST (Fourth Amendment) Rules, 2019 in to
force
2. Notification No.
43/2019 - Central
Tax dated
30.09.2019
Seeks to amend notification No 14/2019- Central
Tax dated 7.3.2019 so as to exclude
manufacturers of aerated waters from the purview
of composition scheme
3. Notification No.
44/2019 - Central
Tax dated
09.10.2019
Seeks to prescribe the due date for furnishing of
return in FORM GSTR-3B for the months of
October, 2019 to March, 2020
4. Notification No.
45/2019 - Central
Tax dated
09.10.2019
Seeks to prescribe the due date for furnishing
FORM GSTR-1 for registered persons having
aggregate turnover of up to 1.5 crore rupees for
the quarters from October, 2019 to March, 2020
5. Notification No.
46/2019 - Central
Tax dated
09.10.2019
Seeks to prescribe the due date for furnishing of
return in FORM GSTR-1 for registered persons
having aggregate turnover more than 1.5 crore
rupees for the months of October, 2019 to March,
2020.
6. Notification No.
47/2019 - Central
Tax dated
09.10.2019
Seeks to make filing of annual return under
section 44 (1) of CGST Act for F.Y. 2017-18 and
2018-19 optional for small taxpayers whose
aggregate turnover is less than Rs 2 crores and
who have not filed the said return before the due
date.
Agenda for 38th GSTCM Volume 1
Page 174 of 300
7. Notification No.
48/2019 - Central
Tax dated
09.10.2019
Seeks to amend notification No. 41/2019 –
Central Tax, dated the 31st August, 2019.
8. Notification No.
49/2019 - Central
Tax dated
09.10.2019
Seeks to carry out changes in the CGST Rules,
2017.
9. Notification No.
50/2019 - Central
Tax dated
24.10.2019
Seeks to extend the last date for filing of FORM
GST CMP-08 for the quarter July-September
2019 by four days from 18.10.2019 till
22.10.2019.
10. Notification No.
51/2019 - Central
Tax dated
31.10.2019
Seeks to amend notification No. 2/2017- Central
Tax in order to notify jurisdiction of Jammu
Commissionerate over UT of J&K and UT of
Ladakh
11. Notification No.
52/2019 – Central
Tax dated
14.11.2019
Seeks to extend the due date for furnishing
FORM GSTR-1 for registered persons in Jammu
and Kashmir having aggregate turnover of up to
1.5 crore rupees for the quarter July, 2019 to
September, 2019
12. Notification No.
53/2019 – Central
Tax dated
14.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-1 for registered persons
in Jammu and Kashmir having aggregate
turnover more than 1.5 crore rupees for the
months of July, 2019 to September, 2019
13. Notification No.
54/2019 – Central
Tax dated
14.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-3B for registered persons
in Jammu and Kashmir for the months of July,
2019 to September, 2019
14. Notification No.
55/2019 – Central
Tax dated
14.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-7 for registered persons
in Jammu and Kashmir for the months of July,
2019 to September, 2019
15. Notification No.
56/2019 – Central
Tax dated
14.11.2019
Seeks to carry out Seventh amendment (2019) in
the CGST Rules, 2017. [Primarily related to
Simplification of the Annual Return /
Reconciliation Statement]
16. Notification No.
57/2019 – Central
Tax dated
26.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-1 for registered persons
in Jammu and Kashmir having aggregate
turnover more than 1.5 crore rupees for the
months of July, 2019 to September, 2019
Agenda for 38th GSTCM Volume 1
Page 175 of 300
17. Notification No.
58/2019 – Central
Tax dated
26.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-1 for registered persons
in Jammu and Kashmir having aggregate
turnover more than 1.5 crore rupees for the month
of October, 2019
18. Notification No.
59/2019 – Central
Tax dated
26.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-7 for registered persons
in Jammu and Kashmir for the months of July,
2019 to October, 2019.
19. Notification No.
60/2019 – Central
Tax dated
26.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-3B for registered persons
in Jammu and Kashmir for the months of July,
2019 to September, 2019
20. Notification No.
61/2019 – Central
Tax dated
26.11.2019
Seeks to extend the due date for furnishing of
return in FORM GSTR-3B for registered persons
in Jammu and Kashmir for the month of October,
2019
21. Notification No.
62/2019 – Central
Tax dated
26.11.2019
Seeks to notify the transition plan with respect to
J&K reorganization w.e.f. 31.10.2019










Central
Tax
(Rate)
1. Notification No.
14/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No 1/2017-Central
Tax (Rate) dated 28.6.2017 so as to specify
effective CGST rates for specified goods, to give
effect to the recommendations of the GST
Council in its 37th meeting dated 20.09.2019.
2. Notification No.
15/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No 2/2017- Central
Tax (Rate) dated 28.6.2017 so as to grant
exemption to dried tamarind and cups, plates
made of leaves, bark and flowers of plants.
3. Notification No.
16/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No. 3/2017- Central
Tax (Rate) dated 28.6.2017 so as to extend
concessional CGST rates to specified projects
under HELP/OALP, and other changes.
4. Notification No.
17/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No 26/2018- Central
Tax (Rate) dated 31.12.2018, so as to exempt
CGST on supplies of silver and platinum by
nominated agencies to registered persons.
5. Notification No.
18/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No 2/2019- Central
Tax (Rate) dated 7.3.2019 so as to exclude
manufacturers of aerated waters from the purview
of composition scheme.
Agenda for 38th GSTCM Volume 1
Page 176 of 300
6. Notification No.
19/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to exempt supply of goods for specified
projects under FAO.
7. Notification No.
20/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No. 11/2017- Central
Tax (Rate) so as to notify CGST rates of various
services as recommended by GST Council in its
37th meeting held on 20.09.2019.
8. Notification No.
21/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No. 12/2017- Central
Tax (Rate) to exempt services as recommended
by GST Council in its 37th meeting held on
20.09.2019
9. Notification No.
22/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No. 13/2017- Central
Tax (Rate) so as to notify services under reverse
charge mechanism (RCM) as recommended by
GST Council in its 37th meeting held on
20.09.2019
10. Notification No.
23/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No. 4/2018 - Central
Tax (Rate), dated the 25th January, 2018, by
adding an explanation on the applicability of
provisions related to supply of development
rights.
11. Notification No.
24/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to amend notification No. 7/2019 - Central
Tax (Rate), dated the 29th March, 2019 by
amending the entry related to cement
12. Notification No.
25/2019-Central Tax
(Rate) dated
30.09.2019
Seeks to notify the grant of alcoholic liquor
licence neither a supply of goods nor a supply of
service as per Section 7(2) of CGST Act, 2017.
13. Notification No.
26/2019-Central Tax
(Rate) dated
22.11.2019
Seeks to insert explanation regarding Bus Body
Building in Notification No. 11/2017-Central Tax
(Rate) dated 28.06.2017.
UTGST
Act
Union
Territo
ry Tax
(Rate)
1. Notification No.
14/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No 1/2017- Union
territory Tax (Rate) dated 28.6.2017 so as to
specify effective UTGST rates for specified
goods, to give effect to the recommendations of
the GST Council in its 37th meeting dated
20.09.2019.
2. Notification No.
15/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No 2/2017- Union
territory Tax (Rate) dated 28.6.2017 so as to grant
exemption to dried tamarind and cups, plates
made of leaves, bark and flowers of plants.
Agenda for 38th GSTCM Volume 1
Page 177 of 300
3. Notification No.
16/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No 3/2017- Union
territory Tax (Rate) dated 28.6.2017 so as to
extend concessional UTGST rates to specified
projects under HELP/OALP, and other changes.
4. Notification No.
17/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No 26/2018- Union
territory Tax (Rate) dated 31.12.2018 so as to
exempt UTGST on supplies of silver and
platinum by nominated agencies to registered
persons.
5. Notification No.
18/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No 2/2019- Union
territory Tax (Rate) dated 7.3.2019 so as to
exclude manufacturers of aerated waters from the
purview of composition scheme.
6. Notification No.
19/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to exempt supply of goods for specified
projects under FAO.
7. Notification No.
20/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No. 11/2017- Union
Territory Tax (Rate) so as to notify GST rates of
certain services as recommended by GST Council
in its 37th meeting held on 20.09.2019.
8. Notification No.
21/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No. 12/2017- Union
Territory Tax (Rate) so as to exempt certain
services as recommended by GST Council in its
37th meeting held on 20.09.2019.
9. Notification No.
22/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No. 13/2017- Union
Territory Tax (Rate) so as to notify certain
services under reverse charge mechanism (RCM)
as recommended by GST Council in its 37th
meeting held on 20.09.2019.
10. Notification No.
23/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No. 04/2018 - Union
Territory Tax (Rate), dated the 25th January,
2018, by adding an explanation on the
applicability of provisions related to supply of
development rights.
11. Notification No.
24/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to amend notification No. 07/2019 - Union
Territory Tax (Rate), dated the 29th March, 2019
by amending the entry related to cement.
12. Notification No.
25/2019- Union
Territory Tax (Rate)
dated 30.09.2019
Seeks to notify the grant of alcoholic liquor
licence neither a supply of goods nor a supply of
service as per Section 21(i) of UTGST Act read
with Section 7(2) of CGST Act, 2017.
Agenda for 38th GSTCM Volume 1
Page 178 of 300
13. Notification No.
26/2019- Union
Territory Tax (Rate)
dated 22.11.2019
Seeks to insert explanation regarding Bus Body
Building in Notification No. 11/2017-Union
Territory Tax (Rate) dated 28.06.2017.
IGST Act
Integra
ted
Tax
(Rate)
1. Notification No.
14/2019- Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No 1/2017-
Integrated Tax dated 28.6.2017 so as to specify
effective IGST rates for specified goods, to give
effect to the recommendations of the GST
Council in its 37th meeting dated 20.09.2019.
2. Notification No.
15/2019- Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No 2/2017-
Integrated Tax (Rate) dated 28.6.2017 to grant
exemption to dried tamarind and cups, plates
made of leaves, bark and flowers of plants.
3. Notification No.
16/2019- Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No 3/2017-
Integrated Tax (Rate) dated 28.6.2017 so as to
extend concessional IGST rates to specified
projects under HELP/OALP, and other changes.
4. Notification No.
17/2019- Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No 27/2018-
Integrated Tax (Rate) dated 31.12.2018 so as to
exempt IGST on supplies of silver and platinum
by nominated agencies to registered persons.
5. Notification No.
18/2019 - Integrated
Tax (Rate) dated
30.09.2019
Seeks to exempt supply of goods for specified
projects under FAO.
6. Notification No.
19/2019 - Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No. 08/2017-
Integrated Tax (Rate) so as to notify GST rates of
various services as recommended by GST
Council in its 37th meeting held on 20.09.2019.
7. Notification No.
20/2019 - Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No. 09/2017-
Integrated Tax (Rate) so as exempt certain
services as recommended by GST Council in its
37th meeting held on 20.09.2019.
8. Notification No.
21/2019 - Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No. 10/2017-
Integrated Tax (Rate) so as notify certain services
under reverse charge mechanism (RCM) as
recommended by GST Council in its 37th
meeting held on 20.09.2019
9. Notification No.
22/2019 - Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No. 04/2018 -
Integrated Tax (Rate), dated the 25th January,
2018, by adding an explanation on the
applicability of provisions related to supply of
development rights.
Agenda for 38th GSTCM Volume 1
Page 179 of 300
10. Notification No.
23/2019 - Integrated
Tax (Rate) dated
30.09.2019
Seeks to amend notification No. 07/2019 -
Integrated Tax (Rate), dated the 29th March,
2019 by amending the entry related to cement.
11. Notification No.
24/2019 - Integrated
Tax (Rate) dated
30.09.2019
Seeks to notify the grant of alcoholic liquor
licence neither a supply of goods nor a supply of
service as per Section 20(i) of IGST Act read with
Section 7(2) of CGST Act.
12. Notification No.
25/2019 - Integrated
Tax (Rate) dated
22.11.2019
Seeks to insert explanation regarding Bus Body
Building in Notification No. 8/2017 - Integrated
Tax (Rate) dated 28.06.2017.
Integra
ted tax
1. Notification No.
04/2019 - Integrated
Tax dated
30.09.2019
Seeks to notify the place of supply of R&D
services related to pharmaceutical sector as per
Section 13(13) of IGST Act, as recommended by
GST Council in its 37th meeting held on
20.09.2019.
Goods
and
Services
Tax
(Compens
ation to
States)
Act, 2017
Compe
nsation
Cess
(Rate)
1. Notification No. 02
/2019-Compensation
Cess (Rate) dated
30.09.2019
Seeks to amend notification No. 1/2017-
Compensation Cess (Rate), dated 28.6.2017 on
the recommendations of the GST Council in its
37th meeting dated 20.09.2019.
2. Notification No. 03 /
2019-Compensation
Cess (Rate) dated
30.09.2019
Seeks to disallow the refund of compensation
cess in case of inverted duty structure for tobacco
and manufactured tobacco substitutes.
Circulars
Under
CGST
Act,
2017
1. Circular No.
110/29/2019 – GST
dated 03.10.2019
Seeks to clarify the eligibility to file a refund
application in FORM GST RFD-01 for a period
and category.
2. Circular No.
111/30/2019 – GST
dated 03.10.2019
Seeks to clarify procedure to claim refund in
FORM GST RFD-01 subsequent to favourable
order in appeal or any other forum.
3. Circular No.
112/31/2019 – GST
dated 03.10.2019
Seeks to withdraw Circular No. 105/24/2019-
GST dated 28.06.2019.
4. Circular No.
113/32/2019 – GST
dated 11.10.2019
Clarification regarding GST rates &
classification (goods) Circular
5. Circular No.
114/33/2019 – GST
dated 11.10.2019
Clarification on scope of support services to
exploration, mining or drilling of petroleum crude
or natural gas or both
Agenda for 38th GSTCM Volume 1
Page 180 of 300
6. Circular No.
115/34/2019 – GST
dated 11.10.2019
Clarification on issue of GST on Airport levies.
7. Circular No.
116/35/2019 – GST
dated 11.10.2019
Levy of GST on the service of display of name or
placing of name plates of the donor in the
premises of charitable organisations receiving
donation or gifts by individual donors.
8. Circular No.
117/36/2019 – GST
dated 11.10.2019
Clarification on applicability of GST exemption
to the DG Shipping approved maritime courses
conducted by Maritime Training Institutes of
India.
9. Circular No.
118/37/2019 – GST
dated 11.10.2019
Clarification regarding determination of place of
supply in case of software/design services related
to Electronics Semi-conductor and Design
Manufacturing (ESDM) industry.
10. Circular No.
119/38/2019 – GST
dated 11.10.2019
Clarification regarding taxability of supply of
securities under Securities Lending Scheme,
1997.
11. Circular No.
120/39/2019 – GST
dated 11.10.2019
Clarification on the effective date of explanation
inserted in notification No. 11/2017- Central Tax
(Rate) dated 28.06.2017, Sr. No. 3(vi).
12. Circular No.
121/40/2019 – GST
dated 11.10.2019
Clarification related to supply of grant of
alcoholic liquor license.
13. Circular No.
122/41/2019 – GST
dated 05.11.2019
Generation and quoting of Document
Identification Number (DIN) on any
communication issued by the officers of the
Central Board of Indirect Taxes and Customs
(CBIC) to tax payers and other concerned
persons- reg.
14. Circular No.
123/42/2019 – GST
dated 11.11.2019
Seeks to clarify restrictions in availment of input
tax credit in terms of sub-rule (4) of rule 36 of
CGST Rules, 2017.
15. Circular No.
124/43/2019 – GST
dated 18.11.2019
Seeks to clarify optional filing of annual return
under notification No. 47/2019-Central Tax dated
9th October, 2019.
16. Circular No.
125/44/2019 – GST
dated 18.11.2019
Seeks to clarify the fully electronic refund
process through FORM GST RFD-01 and single
disbursement.
Agenda for 38th GSTCM Volume 1
Page 181 of 300
17. Circular No.
126/45/2019 – GST
dated 22.11.2019
Clarification on scope of the notification entry at
item (id), related to job work, under heading 9988
of Notification No. 11/2017-Central Tax (Rate)
dated 28.06.2017
18. Circular No.
127/46/2019 – GST
dated 04.12.2019
Seeks to ab-initio withdraw the Circular No.
107/26/2019 dated 18.07.2019.


Removal
of
Difficulty
Order


Under
CGST
Act,
2017
1. Order No.8/2019 -
Central Tax dated
14.11.2019
Seeks to extend the last date for furnishing of
annual return/reconciliation statement in FORM
GSTR-9/FORM GSTR-9C for FY 2017-18 till
31st December, 2019 and for FY 2018-19 till 31st
March, 2020
2. Order No. 9/2019 -
Central Tax dated
03.12.2019
Issuance of Removal of Difficulties Order so as
to extend the last date for filing of appeals before
the GST Appellate Tribunal against orders of
Appellate Authority on account of non-
constitution of benches of the Appellate Tribunal.

3. The GST Council may grant deemed ratification to the notifications, Circulars and Orders as
detailed above.

Agenda for 38th GSTCM Volume 1
Page 182 of 300
Agenda Item 10: Decisions of the GIC Implementation Committee (GIC) for information of the
GST Council
The GST Implementation Committee (GIC) took certain decisions between 21st September
2019 and 17th December 2019. Due to the urgency involved, some decisions were taken after obtaining
approval by circulation amongst GIC members. The details of the decisions taken are given below:
Decision by Circulation – 10th October 2019
2. The proposal before the GIC related to the scope of the term ‘bus body building’ and perceived
overlap between entries at item (id) and (iv) under heading 9988.
2.1. Regarding the first issue, the GST Council in its 37th meeting recommended reduction in GST
rate on all job work services in the machine, engineering and automobile sector, except bus body
building, from 18% to 12% and a notification had been issued on 30.09.2019 to give effect to the
recommendation of the Council, prescribing GST rate of 18% on ‘bus body building’ and GST rate of
12% on all other job work services, which earlier attracted 18% rate. It was mentioned that Bus Body
Building was a general term that refers in common trade parlance to building of body on chassis of all
automobiles including buses, trucks, ambulances etc. However, doubt had been raised whether the
higher rate of 18% would apply only to ‘bus body building’ or also to body building of trucks and other
automobiles. It was also informed that the rationale on the basis of which the Council had recommended
GST rate of 18% on bus body building was equally applicable to body building of other automobiles.
Therefore, it was proposed that to make the scope of the entry clear, an explanation may be inserted in
the notification entry prescribing GST rate of 18% on bus body building.
2.2. Regarding the second issue, entry at item (id) under heading 9988 of Notification No. 11/2017-
Central Tax (Rate) dated 28-06-2017 inserted with effect from 01-10-2019, prescribed 12% GST rate
for all services by way of job work. This made the entry at item (iv) which covers “manufacturing
services on physical inputs owned by others” with GST rate of 18%, redundant. The entries at items
(id) and (iv) under heading 9988 read as under:
(3) (4) (5)
(id) Services by way of job work
other than (i), (ia), (ib) and (ic)
above;
6 -
(iv) Manufacturing services on
physical inputs (goods) owned by
others, other than (i), (ia), (ib), (ic),
(id), (ii), (iia) and (iii) above.
9 -
2.3. It was also mentioned that the request of the industry as well as the recommendation of the
Fitment Committee and the GST Council was to reduce the GST rate only on job work services. The
main justification given for this proposal was that the recipient of the job work services takes ITC of
GST paid on the same. Therefore, GST paid on job work services did not add to revenue of the
Government but caused cash flow difficulties to the job workers. The GST Council had also observed
that reduction in GST rate on job work service would not result in any revenue loss but only in shifting
of tax liability from job worker to the principal. This was possible only if the services were provided to
a registered recipient.
Agenda for 38th GSTCM Volume 1
Page 183 of 300
2.4. It was also mentioned that the lower GST rate of 5% on job work services in relation to textiles,
leather, leather goods, food & food products, handicrafts, clay bricks etc. had all along been applicable
only on the job work services supplied to a registered recipient. The same services supplied to an
unregistered recipient had always attracted 18% rate. The same was the case with lower GST rate of
12% on job work services in relation to manufacture of umbrella or of 1.5% on job work services in
relation to diamonds. Therefore, the entry at item (id) inserted w.e.f 01.10.2019 was in line with other
entries prescribing lower GST rate of 1.5%/5%/12% on job work services.
2.5. In view of the above, it was seen that there was a clear demarcation between scope of the entries
at item (id) and item (iv) under heading 9988 of Notification No. 11/2017-Central Tax (Rate) dated 28-
06-2017. Entry at item (id) covers only job work services as defined in section 2 (68) of CGST Act,
2017, that is, services by way of treatment or processing undertaken by a person on goods belonging to
another registered person. On the other hand, the entry at item (iv) specifically excludes the services
covered by entry at item (id), and therefore, covers only such services which are carried out on physical
inputs (goods) which are owned by persons other than those registered under the CGST Act. A
clarification was therefore proposed to be issued accordingly.
2.6. The GIC approved the proposals regarding the scope the term ‘bus body building’ and
Perceived overlap between entries at item (id) and (iv) under heading 9988. Accordingly, implementing
Notification No. 26/2019- Central Tax (Rate) dated 22nd November 2019 and Circular No. 126/45/2019-
GST dated 22nd November 2019 were issued.
32nd GIC Meeting - 16th October 2019
3. The 32nd Meeting of the GIC was held on 16th October 2019. The following agenda items were
discussed and decided:
Agenda item 1: Issuance of Circular on fully electronic refund process through FORM GST RFD-
01 and single disbursement
3.1. The proposal for consideration before the GIC was a Circular on fully electronic refund process
through FORM GST RFD-01 and single disbursement. The Council in its 37th Meeting held on 20th
September 2019 recommended the launch of the fully electronic refund module along with a mechanism
for single source disbursement and the same has been introduced with effect from 26.09.2019. It was
mentioned that in order to issue a fresh set of comprehensive guidelines for electronic submission,
processing and disbursement of refund claims submitted in FORM GST RFD-01 and to consolidate
the myriad refund related clarifications issued earlier in a single reference document, a draft master
refund Circular was discussed and finalized in the Law Committee as the Master Circular was
recommended to be issued in supersession of the old Circulars issued on the subject.
3.2. The GIC discussed the draft Circular and the suggestions/comments of Members on the draft
Circular during the Meeting in detail and decided as recorded in the Minutes of the said Meeting.
Accordingly, it was proposed that the draft Circular may be approved by the GIC.
3.3. The GIC approved the draft Circular subject to modifications as recorded in the Minutes of the
said Meeting. It also decided that the Circular should be issued at the earliest and the States
would require to issue similar Circular superseding the earlier Circulars. Accordingly, Circular
No. 125/44/2019 – GST dated 18th November 2019 was issued.
Agenda for 38th GSTCM Volume 1
Page 184 of 300
Agenda item 2: Clarification regarding optional filing of annual return under notification No.
47/2019-Central Tax dated 9th October, 2019
4. The proposal before the GIC for consideration was a Circular with clarifications regarding
optional filing of annual returns under Notification No. 47/2019. The GST Council, in its 37th Meeting
held on 20.09.2019 recommended making filing of annual return optional for registered persons whose
aggregate turnover in a financial year does not exceed two crore rupees for the financial year 2017-18
and 2018-19. Accordingly, notification No. 47/2019 - Central Tax dated 9th October, 2019 was issued
by the Central Government under Section 148 of the Central Goods and Services Tax Act, 2017.
4.1. The said notification, inter-alia, provides that the annual return shall be deemed to be furnished
on the due date if it has not been furnished before the due date for the registered persons whose
aggregate turnover in a financial year does not exceed two crore rupees during the said financial years
2017-18 and 2018-19.
4.2. Accordingly, it was proposed that the draft Circular may be issued to ensure uniformity in
implementation of the said notification.
4.3. The GIC approved the proposed Circular regarding optional filing of annual return under
notification No. 47/2019-Central Tax dated 9th October, 2019. It was further decided that the States
are also required to issue similar Circular. Accordingly, Circular No. 124/43/2019 – GST dated 18th
November 2019 was issued.
Agenda item 3: Statements in Annexure – 1 of FORM GST-RFD-01
5. The proposal before the GIC was regarding carrying out changes in statement 1A, 2, 3, 4, 5,
5B (supplier), 5B (recipient) and 6 and insertion of a new statement 4A of FORM GST RFD-
01 based on the recommendations of the Law Committee on issues referred by GSTN. With respect to
the agenda on changes in statements of FORM GST RFD-01, it was informed that the credit note had
been de-linked with the invoice, therefore, suitable amendments were approved by the Law Committee
in Statements 1A, 2, 3, 4, 5, 5B (supplier), 5B (recipient) and 6 and insertion of a new statement 4A
was also approved in FORM GST RFD-01 (the same were indicated in the Annexure B of this agenda
item). Accordingly, Agenda Item7(ix) - Proposal for amendments to CGST Rules, 2017- was placed
before the GST Council in its 37th Meeting held on 20th September, 2019. However, instead of 9
statements which required approval of the Council, inadvertently only 6 statements were covered in the
agenda note i.e. statements 4, 5, 5B (supplier), 5B (recipient), 6 and 4A of FORM GST RFD-01.
5.1. In view of the above, it was proposed that changes in the remaining statements of FORM GST
RFD-01 which were recommended by the Law Committee i.e. in statement 1A, 2 and 3 of FORM GST
RFD-01 (as in Annexure A of this agenda item) may be approved by the GIC.
5.2. The GIC approved the proposal of carrying out changes in statement 1A, 2 and 3 of FORM
GST RFD-01. Accordingly, Notification No. 56/2019–Central Tax dated 14th November, 2019 was
issued.
Decision by Circulation – 19th October 2019
6. The proposal before the GIC was regarding extension of last date for filing FORM CMP-08 for
the quarter of July,2019 to September,2019. CEO, GSTN had informed GST Policy Wing, CBIC by
email dated 19.10.2019 that some technical issues were being faced in the system while furnishing of
Agenda for 38th GSTCM Volume 1
Page 185 of 300
FORM GST CMP-08 for the quarter July, 2019 to September, 2019 as the due-date of the same
(18.10.2019) was coinciding with that of FORM GSTR-3B (20.10.2019). Further, GSTN had informed
that since the last date of FORM GSTR-3B was 20.10.2019, GSTN could not deploy the requisite fix
till 21.10.2019. Hence, request was made to extend the due date for furnishing FORM GST CMP-08
to 22.10.2019.
6.1. The GIC approved the proposal of extending the due date for filing CMP-08 for quarter July,
2019 to September, 2019 to 22.10.19. Accordingly, implementing Notification No. 50/2019- Central
Tax dated 24th October 2019 was issued.
Decision by Circulation – 31st October 2019
7. The proposal before the GIC was regarding extension of due dates for filing of FORM GSTR-
1, FORM GSTR-7 and FORM GSTR-3B for the months of July, August, September 2019 for the
State of Jammu and Kashmir
7.1. The agenda proposed the following due dates for various returns for the taxpayers of the State
of Jammu and Kashmir.
Sl.
No.
FORM Period Proposed
due date
Approved
due date
1. FORM GSTR-1 for
taxpayers having
aggregate turnover of
more than 1.5 crore
rupees in the preceding
financial year or the
current financial year
July,
August,
September,
2019
11th
November,
2019
15th
November,
2019
2. FORM GSTR-7 July,
August,
September,
2019
10th
November,
2019
15th
November
2019
3. FORM GSTR-3B July,
August,
September,
2019
20th
November,
2019
20th
November
2019
4. FORM GSTR-1 for
taxpayers having
aggregate turnover less
than 1.5 crore rupees in
the preceding financial
year or the current
financial year
July -
September,
2019
30th
November,
2019
30th
November
2019

7.2. The GIC has approved the proposal for extension of the due dates for filing of FORM GSTR-
1, FORM GSTR-7 and FORM GSTR-3B for the months of July, August, September 2019 and the
subsequent months when Jammu & Kashmir requests specifically for further extension of due dates due
to connectivity issues in Jammu & Kashmir. Accordingly, the implementing Notification No. 52/2019-
Central Tax, dated 14th November 2019, 53/2019-Central Tax, dated 14th November 2019, 54/2019-
Central Tax, dated 14th November 2019, 55/2019-Central Tax, dated 14th November 2019, Notification
No. 57/2019-Central Tax, dated 26th November 2019, Notification No. 58/2019-Central Tax, dated 26th
November 2019, Notification No. 59/2019-Central Tax, dated 26th November 2019, Notification No.
Agenda for 38th GSTCM Volume 1
Page 186 of 300
60/2019-Central Tax, dated 26th November 2019 and Notification No. 61/2019-Central Tax, dated 26th
November 2019 were issued.
33rd GIC Meeting - 09th November 2019
8. The 33rd Meeting of the GIC was held on 09th November 2019. The following agenda items
were discussed and decided:
Agenda item 1: Simplification of Annual Return and Reconciliation Statement for FY 201:7-18
and 2018-19
8.1. The proposal before the GIC was regarding amendments to be carried out in annual return and
reconciliation statement for FY 2017-18 and 2018-19. It was mentioned that an agenda item regarding
exemption of small taxpayers from filing of annual returns / reconciliation statement was placed before
the 37th GST Council in its meeting held on 20th September, 2019. While approving the agenda, the
Council decided that a committee of officers may be constituted to simplify the Annual Return /
Reconciliation Statement Forms. Therefore, a Committee of Officers (CoO) was formed to revise the
format of Annual Returns & Reconciliation statement and to suggest improvements to make it easier
for the taxpayers to file these returns.
8.2. The Committee examined each table of the FORM GSTR-9 and FORM GSTR-9C for its
utility and requirement, both for taxpayers as well as tax administration and recommendations were
made on various tables of FORM GSTR-9 and FORM GSTR-9C. Based on the recommendations of
the committee, it was proposed that certain labels and instructions of FORM GSTR-9 (Annual Return)
and FORM GSTR-9C (Reconciliation Statement) be amended.
8.3. Accordingly, the agenda was placed before the GIC for approval. The GIC discussed and
decided on the proposed agenda in view of suggestions received from Members.
8.4. The GIC approved the changes to FORM GSTR-9 and FORM GSTR-9C as proposed, also
incorporating the suggestions received from the GIC Members. Further GIC decided that the due dates
for furnishing annual returns for FY2017-18, FY2018-19 would be 31st December 2019 and 31st March
2020 respectively. Accordingly, implementing Notification No: 56/2019 dated 14th November 2019 and
Removal of Difficulties Order No. 8/2019 – Central Tax dated 14th November 2019 were issued.
Agenda item 2: Clarifications on restriction in availment of input tax credit in terms of sub-rule
(4) of rule 36 of CGST Rules, 2017
9. The proposal before the GIC was regarding Circular clarifying restrictions in availment of ITC
in terms of Rule 36(4) of CGST Rules, 2017. Principal Commissioner, GST Policy Wing, CBIC stated
that Sub-rule (4) to rule 36 of the Central Goods and Services Tax Rules, 2017 was inserted vide
notification No. 49/2019-Central Tax, dated 09.10.2019. The said sub-rule prescribes reasonable
restrictions on availment of input tax credit (ITC) in respect of invoices or debit notes, whose details
have not been uploaded by the suppliers under sub-section (1) of section 37 of the Central Goods and
Services Tax Act, 2017. ITC in respect of such invoices is allowed only up to 20% of the invoices or
debit notes, whose details have been uploaded by the suppliers. He further stated that to ensure
uniformity across field formations, a Circular was proposed to be issued to clarify the implementation
of sub-rule (4) of rule 36 of the CGST Rule.
Agenda for 38th GSTCM Volume 1
Page 187 of 300
9.1. The GIC approved the proposal to issue circular clarifying restrictions in availment of ITC in
terms of Rule 36(4) of CGST Rules, 2017 with minor changes. Accordingly, Circular No. 123/42/2019–
GST dated 11th November 2019 was issued.
Agenda item 3: Amendment to Notification No. 50/2017-Customs dated 30th June, 2017 with
respect to requirement of ‘end-use certificates’ to be issued by and Bond to be submitted to GST
Officers
10. The proposal before the GIC was regarding amendment to Notification No. 50/2017/ - Customs
dated 30th June 2017 with respect to requirement of ‘end-use’ certificates’ to be issued by and Bond to
be submitted to GST Officers. Principal Commissioner, GST Policy Wing, CBIC stated that the Law
Committee in its meeting held on 10-11th December, 2018 discussed a proposal sent by Karnataka for
having uniform practice of monitoring of end use certification based on the notifications being followed;
the format and the manner of issuance of end use-based certificates; and their monitoring. The Law
Committee had recommended that the notification No. 50/2017-Customs may be amended and the duty
of issuing end use certificate along with other related responsibilities may be entrusted to the Customs
officers. The Agenda Note along with the draft notification was placed before the GIC in its 28th
Meeting held on 27th May, 2019 wherein the GIC decided to defer the agenda. The matter was taken
back to the Law Committee in its meeting held on 30th October 2019, wherein the LC reconfirmed its
earlier recommendation and decided that the matter shall be taken back to the GIC as per the original
proposal for its consideration and approval.
10.1. Shri Sanjeev Kaushal, Additional Chief Secretary, Haryana stated that an SOP may be prepared
detailing the procedure to be followed in issuing the end-use certificate and shared with the members
of the GIC after which a decision could be made whether the proposed amendment in the said
notification is necessary or not.
10.2. The GIC agreed that a SOP including the mechanism for recovery of IGST in case of non-
fulfilment of certification requirements and imposition of penalty, interest if any, may be prepared and
shared. The GIC deferred the agenda item.
Decision by Circulation - 11th November 2019
11. The proposal before the GIC was relating to transition plan for the UT of Jammu and Kashmir
in view of the reorganization of the erstwhile State of Jammu and Kashmir into two Union territories
w.e.f. 31.10.2019. In order to assess the impact of the said bifurcation and to formulate the responses
required both from the system perspective as well under the provisions of the GST laws, a meeting of
officers from GST Policy Wing, CBIC, Department of Revenue, Commercial Tax Department of
Jammu and Kashmir and GSTN was held on 04.11.2019. Based on the inputs and suggestions from the
members in the meeting, the following points were the broadly agreed upon:
i. Revenue from the period beyond 31.10.2019 needs to be collected under the new accounting
heads which would get created for such purpose
ii. The registration for the earlier period shall be kept active in order to allow such taxpayers to
retain earlier registrations to deal with liabilities for the earlier period
iii. A reasonable period is required for the said transition keeping the changes that might be
required in the system and accordingly, 31.12.2019 may be considered as the transition date
iv. It was felt that immediate changes would be required in context of registration, furnishing of
return and transition of ITC.
11.1. The proposed transition plan was stated as under:
Agenda for 38th GSTCM Volume 1
Page 188 of 300
a. Registration:
i. Taxpayers having principal place of business in UT of J&K and additional place
of business, if any, also in only the UT of J&K - Registration will continue to exist
as earlier (State code 01)-No change.
ii. Taxpayers having principal place of business in UT of J&K and additional place
of business, in new UT of Ladakh - New registration to be obtained by such
taxpayers with effect from 31.10.2019 in the UT of Ladakh ( New State code 38)
iii. Taxpayers having principal place of business in UT of Ladakh and additional place
of business, if any, also in only the UT of Ladakh - New registration to be mandated
for the period with effect from 31.10.2019 (State code 38).
iv. Taxpayers having principal place of business in UT of Ladakh and additional place
of business in the UT of J&K - The earlier registration (State code 01) to be
cancelled on completion of returns filing for period before 31.10.2019. Ladakh
registration (State code 38) to be created in the UT of Ladakh with State Code 38
v. Compulsory registration under section 24 (i) of the CGST Act, 2017 to be waived
during the transition period for inter-State supplies between the two consequent
UTs
b. Return filing:
i. A revised tax period to be notified for the months of October and November, 2019
for the registered tax payers in the jurisdiction of the two new UTs as below:
 October: 1st day of October, 2019 to 30th day of October, 2019.
 November: 31st day of October, 2019 to 30th day of November, 2019.
ii. Registered persons in the consequent UT of Ladakh would be required to file all
the returns upto the tax period of October, 2019 in the earlier registration (State
code 01) and would file return from November, 2019 onwards under the new
registration (State code 38).
iii. In case invoices are raised during the period from 31.10.2019 till date of
new/migrated registration as detailed above, with incorrect location code or
inappropriate head; the registered tax payer shall have the opportunity to correct
the same and report in the FORM GSTR-3B return of November, 2019.
iv. Registered persons in the consequent UT of Ladakh paying tax under section 10 of
the CGST Act or under notification 2/2019-Central Tax (rate), dated 07.03.2019
would be required to furnish FORM CMP-08 for the part quarter Oct-Dec, 2019
(from 01.10.2019to 30.10.2019) in the earlier registration (State code 01) and the
FORM CMP-08 for remaining part would be furnished under new registration
(State code 38).
c. ITC transfer:
i. Optional transfer of ITC from the credit ledger balance after return filing of tax
period up to 31st October, 2019, to be allowed, on the basis of ratio of turnover in
both the new UTs under the cover of a document issued under intimation to both
(transferor and transferee) jurisdictional tax officers, within one month of new
registration and through the November 2019 return. Such transfer to be done by
way of debit in FORM GSTR-3B by the transferor and by credit in the FORM
GSTR-3B by the transferee, after filing the intimation, in any return of the tax
periods during the transition phase.
ii. ITC balance in SGST/CGST/IGST existing post the optional transfer of ITC hall
be transitioned to UTGST/CGST/IGST for the registrations in UT of Ladakh.
Agenda for 38th GSTCM Volume 1
Page 189 of 300
11.2. The GIC approved the proposal of the transition plan for the State of Jammu and Kashmir in
view of the reorganization of the erstwhile State of Jammu and Kashmir into two Union territories w.e.f.
31.10.2019 by way of issuance of notification under Section 148 of CGST Act, 2017 as made applicable
to the UTGST Act. Accordingly, implementing Notification No. 62/2019 – Central Tax dated 26th
November 2019 was issued.
12. The decisions of the GIC are placed for information of the Council.
Agenda for 38th GSTCM Volume 1
Page 190 of 300
Agenda Item 11: Decisions/recommendations of the IT Grievance Redressal Committee for
information of the Council
Decisions/recommendations of the 8th IT Grievance Redressal Committee
Eighth meeting of the IT grievance Redressal Committee (IT-GRC) was held on 13th August 2019
to resolve grievance of the taxpayers arising out of technical and non-technical problems. (Minutes of the
Meeting attached as Annexure A of this agenda Item).
2. Total 491 cases of TRAN-1/TRAN-2 had been examined by GSTN (Agenda 1) and presented
before the committee. Out of these, 442 cases were sent by Nodal officers and 49 were court cases. All
above cases had been categorized broadly reason-wise in two major categories as ‘A’ and ‘B’ by GSTN
team. Category ‘A’ includes cases in which the taxpayer could not apparently file TRAN 1/TRAN 2
because of technical glitches and Category ‘B’ includes cases where no technical issues were found from
the system logs in filing TRAN 1/TRAN 2.
3. In pursuance of decision in 32nd GST Council Meeting, regarding extended scope of ITGRC, GST
Council Secretariat had received another 22 cases in response to extended scope of ITGRC and analysis
of these cases was also presented before the committee (Agenda 3).
4. It was also observed by GSTN that 04 cases of TRAN 1 had been brought twice before the ITGRC
in 6th and 7th Meeting with wrong description and recommendations based on incomplete facts, which
need reconsideration. GSTN had again examined the system logs of 04 cases and presented them before
the Committee (Agenda 4),
5. After detailed discussion, the 8th ITGRC decided and recommended as under: -
Recommendation for Agenda 1, Agenda 3 and Agenda 4.
(A) For 491 Cases presented through GSTN (Agenda 1):
i) To allow filing of TRAN-1 in total 137 cases of TRAN-1 & TRAN-2 belonging to Category
‘A’ as per Annexures indicated in column No. 3 and 4 of Table-2 (136 cases of TRAN-1)
and Table 4 (01 case of TRAN-2 in Category ‘A’) on account of technical/system issues as
explained at para 5 and para 7 of Minutes, in accordance with the Law Committee
recommendations regarding consequential benefits related to filing of TRAN 1.
ii) Allowed GSTN to withdraw two (02) cases (one of each TRAN-1 and TRAN-2) as
mentioned in Table 5 of Minutes without any decision and directed GSTN to present these
cases after proper analysis before the next ITGRC Meeting.
iii) Not to allow remaining 352 cases of Category ‘B’ as per Annexures indicated in column
No. 3 and 4 of Table-3 (351 cases of TRAN-1) and Table 4 (01 case of TRAN-2 in Category
‘B’) in absence of any evidence of technical/system errors in these cases as explained at para
6 and para 7 of Minutes, as was decided in similar cases in past seven IT-GRC meetings.
(B) For 22 Cases presented through GST Council Secretariat as per extended scope of ITGRC
(Agenda 3):
Decision on these cases was deferred in view of discussion on the emerging issues as discussed with
reference to Agenda 2. This matter would be discussed again in ITGRC in light of decision of Agenda 2
which inter alia includes the issue of re-examining the limited number of non-technical glitch/error cases.
The details of discussion on Agenda 2 might be referred for details.
(C) For Cases which had been brought twice in 6th and 7th ITGRC (Agenda 4):
(i) ITGRC Allowed 03 cases of TRAN-1 which were earlier not allowed in 6th ITGRC but they
were allowed in 7th ITGRC.
Agenda for 38th GSTCM Volume 1
Page 191 of 300
(ii) Committee had also accepted the proposal of fourth case to recall the decision of 7th ITGRC
on this case, on account of error reported by GSTN and effectively restoring the decision of
6th ITGRC of allowing the filing/revision of TRAN-1.
Discussion on emerging issues before ITGRC (Agenda 2)
6. During the earlier ITGRC proceedings, it was observed that Nodal officers as well as GSTN had
received various references and Writ Petitions where non-technical issues were also involved. The
ITGRC could not handle those cases, as it was not empowered to take any decision on these issues.
Further, on account of no appeal mechanism in respect of Forms TRAN-1/TRAN-2 under GST law,
taxpayers were approaching various Hon’ble High Courts for grievance redressal. In 32nd GST Council
Meeting, it was decided to enhance/expand the scope of the ITGRC to include those cases where no
technical glitch/problem was evident, and the Commissioners would after examination recommend such
cases but GSTN and GST Council Secretariat were receiving cases without proper scrutiny. Till 31st
January 2019, 62 cases (with incomplete details and not in conformity with the spirit of the decision of
the 32nd GST Council Meeting) were received and placed before 4th ITGRC on 12.02.2019. Hence, it
was recommended by the Committee that GST Council Secretariat might send another reminder to all
States and Centre reiterating that the case details be checked; certified and it should also be clearly stated
that the case was covered by the decision of 32nd GST Council Meeting along with clear
recommendations from the State/Centre before sending by the concerned Jurisdictional Commissioner.
Accordingly, 179 cases received till 31st March 2019 were placed before 6th ITGRC on 27.05.2019 while
22 cases were placed before 8th ITGRC which contained many of the cases that were found incomplete
in 6th ITGRC. Till now as no case has been allowed to file TRAN-1/TRAN-2 in accordance with the
extended scope of ITGRC, therefore, such emerging issues before ITGRC were also discussed in the
Committee as per Agenda 2.
6.1 In respect of Agenda 2 i.e. emerging issues in respect of cases involving non-technical
glitches, it was discussed and recommended by ITGRC that for cases involving non-technical glitches,
the process of examination by ITGRC might be redesigned and a pragmatic approach was required on the
issue of allowing GST TRAN- 1/GST TRAN 2 for those taxpayers who were covered under the 32nd GST
Council decision; having High Court decision and had filed the TRAN-1 before due date i.e. 27.12.2017
but not received the transitional credit due to non-technical error. The mechanism would include
following aspects:
a. The process would be applicable to the taxpayers who have satisfied the criteria and represented
before the nodal officer/Jurisdictional Commissioner for non-technical glitches as per 32nd GST
Council decision.
b. Definition of the non-technical error may include cases where TRAN-1/TRAN-2 has been filed
before due date i.e.27.12.2017 but credit not received to taxpayer including the scenario where
the credit was entered in wrong column.
c. The jurisdictional Commissioners of the State/Centre should get the claim of the taxpayer
checked including the verification of credit and ascertain the amount of credit (CGST/SGST)
that was claimed in the various tables of GST TRAN 1/GST TRAN 2. Wherever required a
certificate from counterpart tax authorities may also be obtained regarding genuineness of
claimed credit.
d. After being satisfied about the genuineness of the claim, the details should be sent to GSTN
with proper recommendation and specific High Court order copy as per 32nd GST Council
decision to enable filing of TRAN-1/TRAN-2. The mode as well as format for such directions
and the requisite certificate be finalised by GSTN in order to maintain the audit trail and
generate report, if required.
Agenda for 38th GSTCM Volume 1
Page 192 of 300
e. If deemed necessary, post audit of the taxpayers could be carried out by tax authorities in a time-
bound manner, who would claim transitional credit above a particular threshold.
f. In light of above, ITGRC could revisit the ‘Category A’ cases identified as non-technical cases
placed in Annexure 3 of 6th ITGRC and Agenda 3 of the 8th ITGRC, taking inputs as required
from GSTN.
7. The decisions/recommendations as per attached Minutes of the 8th ITGRC are placed for
information of the Council.

Agenda for 38th GSTCM Volume 1
Page 193 of 300
Annexure A
Minutes of the 8th meeting of IT Grievance Redressal Committee (ITGRC) held on 13th August
2019 at Kalpvriksha, North Block, New Delhi
----------------------------------------------------------------------------------------------------------------
The eighth meeting of the IT Grievance Redressal Committee (ITGRC) was held in
Kalpvriksha in North Block, New Delhi on 13th August 2019. The list of officers who attended the
meeting is attached as Annexure-4.
Agenda Note 1: TRAN 1/TRAN 2 Cases as per Circular 03.04.2018:
2. Shri Vashistha Chaudhary, SVP (Services), GSTN appraised the background that a total
number of around 2638 cases of TRAN-1 and 149 cases of TRAN-2 had been received from the Nodal
officers of Center and States till 31.03.2019 at GSTN, excluding court cases on this issue. Further, a
few cases, which were received from Nodal officer containing all the relevant information but were not
in the format prescribed in SOP (issued by GSTN in April 2018), had also been included in the agenda.
The details of cases discussed in previous meetings were as follows.
Table 1: Details of TRAN 1/TRAN 2 cases presented before IT-GRC through GSTN
S.
No.
Meeting Reference
No. of TRAN-1/TRAN 2
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 80 144
6 6th IT-GRC on 27.05.2019 594 88 682 172 510
7 7th IT-GRC on 11.06.2019 236 13 249 98 151
8 8th IT-GRC on 13.08.2019 442 49 491 To be discussed
9 Sub Total 2885

3. SVP (Services) explained further that in previous seven ITGRC Meetings total 2394 TRAN-
1/TRAN-2 cases including cases where Writ Petitions were filed in various High Courts were presented
to ITGRC. Out of which, a total of 920 cases had been considered and approved up to seventh ITGRC.
Further, another 258 TRAN-2 cases had also been approved by ITGRC during these meetings. The
filing of TRAN 1/TRAN-2 in above approved cases had been enabled by GSTN at GST Common
Portal. The taxpayers who had been enabled for filing TRAN-1/TRAN-2 had been informed through e-
mails for filing their TRAN-1/TRAN-2 as the case may be. Further, reminders had been given to the
taxpayers who had either not attempted to file their TRAN-1/TRAN-2 or had merely submitted their
applications after receiving communication from GSTN. The taxpayers who had still not filed their
TRAN-1/TRAN-2 even after reminders, had been contacted telephonically by the officers of GSTN and
guided appropriately for filing the same.
Agenda for 38th GSTCM Volume 1
Page 194 of 300
4. Now, another 491 cases (488 cases of TRAN-1 and 3 cases of TRAN-2) (case of M/s Kusum
Enterprises Pvt. Ltd. Vs. UOI and Ors, which was presented separately, has also been included here in
Court cases for ease of reference) had been examined and presented before 8th ITGRC. Out of these;
442 cases were sent by the Nodal officers of Center/States while 49 cases (including M/s Kusum
Enterprises Pvt. Ltd. v/s UOI case) were arising out of writ petitions filed before various High
Courts/orders (interim or final). The list of cases received from Nodal officers was at Annexure 1 of
the Agenda and the list of Court Cases was at Annexure 2 of the Agenda. GSTN had examined all
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. Some cases, which were
received as representations from Nodal officers were presented as case received from Nodal officers in
previous ITGRC meetings however, in due course of time they turned up in the form of writ petition.
Therefore, the present figure of writ petition cases and figures provided in previous ITGRC may differ
and total number of writ petition cases as reflected in Table-1 above may vary. Further, court cases
pertaining to TRAN-1 are still being received and referred to ITGRC after technical analysis of the
cases and systems logs.

5. SVP, 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-
category out of the different sub-categories reported in earlier ITGRC and number of cases pertaining
to each subcategory were as per column 3 and 4 of Table 2 below:
 Sub Category A1: Cases where the taxpayer received the error as “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.
 Sub Category A2: Cases where, TRAN-1 not attempted as per logs - due to
Registration/Migration Issue and Registration got after TRAN1 due date: The taxpayers
were not able to migrate due to technical issues before 27.12.2017.

The details of cases covered under these sub-categories of Category A is reflected in the Annexure
1 and Annexure 2 of the instant Minutes with details as in Table 2 below.

Table-2: TRAN-1 Cases reported as having Technical Glitch
Sub
Categ
ory
Sub Category Description Cases received from Nodal
Officers
Court Cases
1 2 3 4
A-1

Processed with Error

121 (S. No 01 to 121 of
Annexure 1)
08 Cases (S. No 01 to 08 of
Annexure 2) including the case
of M/s Kusum Enterprises Pvt.
Ltd. Vs. UOI & Ors, which was
presented separately.
A-2 Cases where, TRAN-1 not
attempted as per logs - due to
Registration/Migration Issue and
07 (S. No 122 to 128 of
Annexure 1)
NIL
Agenda for 38th GSTCM Volume 1
Page 195 of 300
Registration got after TRAN1
due date
Sub Total 128 08

6. Category ‘B’ had cases where no technical issues had been observed in TRAN 1 filing. SVP,
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 08 sub-categories and number of cases pertaining to
each sub-category had been mentioned in column 3 & 4 of Table 3 below: -
 Sub-Category B-1: Cases in which as per GST system log, there was no evidences of error
or submission/filing of TRAN1. As per GST system log, there were no evidences of error or
submission/filing of TRAN1.
 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.
 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.
 Sub-Category B-4: Cases where the taxpayer had attempted Tran-1 post end date of filing
of TRAN 1. As per logs taxpayer was trying to file TRAN 1 post mid night on last day of filing.
 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. Sub-Category B-6: Cases where TRAN-1 filed
twice but credit not received in ledger. Cases where taxpayer had filed TRAN-1 twice but
no credit had been posted. No technical issues had been observed in system logs. One Court
case at S. No. 45 of Annexure 2 was erroneously reported under Category B4 of Agenda Note
but actually it was belonging to Category B5. Hence, revised and placed in Category B5
subsequently.
 Sub-Category B-7: Cases in which Tax payer was not entitled to TRAN 1 credit as it was
an ISD taxpayer.
 Sub-Category B-10: Case of Mistake by Taxpayer. The Taxpayers had admitted/ apparently
made mistake, inadvertently or due to misunderstanding, in reporting correct values in TRAN
1/TRAN 2. They wanted a chance to revise the filed TRAN 1/TRAN 2 and report correct
values. Since the admitted/apparent mistakes are clear from the perusal of the details of reported
cases no technical analysis was done in these cases as the same was not required.

The details of cases covered under these sub-categories of Category B is reflected in the Annexure
1 and Annexure 2 of the instant Minutes with details as in Table 3 below.






Agenda for 38th GSTCM Volume 1
Page 196 of 300
Table-3: TRAN-1 Cases Not having Technical Glitch
Sub
Cate
gory
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.
150 (S. No 129 to 278
of Annexure 1)
25 (S. No 09 to 33 of
Annexure 2)
B-2 TRAN-1 filing attempted for first time or
revision and No error /No valid error reported.
69 (S. No 279 to 347
of Annexure 1)
05 (S. No 34 to 38 of
Annexure 2)
B-3 Successfully Filed as Per Logs with No Valid
Error reported
53 (S. No 348 to 400
of Annexure 1)
06 (S. No 39 to 44 of
Annexure 2)
B-4 Cases where the taxpayer had attempted
Tran-1 post end date of filing of TRAN 1
(Annexure 1) / TRAN-1 filed once but credit
not received (Annexure 2)
02 (S. No 401 to 402
of Annexure 1)
NIL
B-5 Cases in which TRAN-1 was filed once but
credit was not received.
26 (S. No 403 to 428 of
Annexure 1)
01 (S. No 45 of
Annexure 2). The case
was erroneously
reported under
Category B4 of
Agenda Note but
actually shall belong to
Category B5. Hence,
revised and placed in
Category B5
subsequently.
B-6 Cases where TRAN-1 filed twice but credit
not received in ledger
01 (S. No 429 of Annexure
1)
NIL
B-7 Cases in which Tax payer was not entitled
to TRAN 1 credit as it was an ISD taxpayer
03 (S. No 430 to 432 of
Annexure 1)
NIL
B-10 Case of Mistake by Taxpayer 10 (S. No 433 to 442 of
Annexure 1)
NIL
Sub Total 314 37

7. In addition to above TRAN-1 cases, following TRAN-2 cases were also presented before the
committee.

Agenda for 38th GSTCM Volume 1
Page 197 of 300
Table-4: Analysis of TRAN-2 Cases
Sub
Catego
ry
Sub Category Description From Nodal
Officers
Court Cases
1 2 3 4
A

Error recorded in logs while filing TRAN-2: The
taxpayer could not file TRAN-2 due to technical
glitches.
NIL 01 (S. No 46 of
Annexure 2)
B No error recorded while filing TRAN-2: No
technical glitches were found in GST System logs.
NIL 01 (S. No 47 of
Annexure 2)
Sub Total NIL 02
8. After presenting 491 cases (488 cases of TRAN-1 and 3 cases of TRAN-2) before the
committee, GSTN had withdrawn following two Court cases/ Writ Petition cases (one of each TRAN-
1 and TRAN-2) for further detailed analysis.
Table-5: Cases Withdrawn by GSTN
S.
No
Name/GSTIN/WP No.
Constitution
of Business
and State
S. No of the
Agenda Note
Remarks
1
Vin Petro Chem Pvt. Ltd,
09AABCV8382Q1ZC,
Writ Tax 401/2019

Private Limited
Company, Uttar
Pradesh

S. No 05 of
TRAN-1 cases
in Annexure 2
(WP Cases) of
the Agenda
The issue of TRAN-1
faced by the Petitioner
has not been provided by
the nodal officer. GSTN
has also not received the
Writ Petition.

2 A.B. Print Pack,
07AAHPK6595K1Z3,
WP No 9059/2018
Proprietorship,
Delhi
S. No 01 of
TRAN-2 cases
in Annexure 2
(WP Cases) of
the Agenda
Petitioner has stated that
the Petitioner could not
file TRAN-2 due to
technical glitches.
9. Considering the above submissions, Committee discussed the cases of technical glitch of
Category ‘A’ and after further elaboration and discussion, 136 cases of TRAN-1 pertaining to technical
glitch categories as per Table 2 above and 01 cases of TRAN-2 pertaining to technical glitch category
i.e. Category ‘A’ as per Table 4 were considered for allowing filing of TRAN 1/TRAN 2 in accordance
with the Law Committee recommendations regarding consequential benefits related to filing of TRAN
1 and TRAN 2. Committee had also allowed GSTN to withdraw two cases (one of each TRAN-1 and
TRAN-2) as mentioned in Table 5 above without any decision and directed GSTN to present the same
in the next ITGRC Meeting.

Agenda for 38th GSTCM Volume 1
Page 198 of 300
10. Decision:
10.1 After detailed discussion and considering the above facts, the IT-GRC decided to allow filing
of TRAN-1 in total 137 cases of TRAN-1 & TRAN-2 belonging to Category ‘A’ as per Annexures
indicated in column No. 3 and 4 of Table-2 (136 cases of TRAN-1) and Table 4 (01 case of TRAN-2
in Category ‘A’) on account of technical/system issues as explained at para 5 and para 7 above, in
accordance with the Law Committee recommendations regarding consequential benefits related to
filing of TRAN 1.
10.2 Committee had also allowed GSTN to withdraw two (02) cases (one of each TRAN-1 and
TRAN-2) as mentioned in Table 5 above without any decision and directed GSTN to present these cases
after proper analysis before the next ITGRC Meeting.
10.3 The IT-GRC also decided not to allow remaining 352 cases of Category ‘B’ as per Annexures
indicated in column No. 3 and 4 of Table-3 (351 cases of TRAN-1) and Table 4 (01 case of TRAN-2
in Category ‘B’) in absence of any evidence of technical/system errors in these cases as explained at
para 6 and para 7 above, as was decided in similar cases in past seven IT-GRC meetings.
Agenda Note 2: Emerging issues before IT Grievance Redressal Committee (ITGRC):
11. Shri Prakash Kumar, CEO GSTN introduced the Agenda to the Committee and stated that the
GST Council, in its 26th meeting held on 10th March 2018, approved setting up of a Grievance Redressal
Mechanism to address IT issues where owing to technical glitches on GST portal, relief was to be given
to a section of taxpayers such as allowing filing of any Form or Return or amending any Form or Return
that had already been filed. Problems which were proposed to be addressed through this mechanism were
those which related to GST Portal and affected a large section of taxpayers. Accordingly, CBIC Circular
39/13/2018 dated 03.04.2018 was issued and in terms of that circular, the Nodal Officers of State/Center
were to collate the cases and after examination send the same to GSTN nodal officer with their
recommendation. GSTN had shared a Standard Operating Procedure (SOP) with all tax administrations in
order to examine the cases sent in a systematic manner. On receiving the details of the taxpayers, there was
a process which involved checking the system logs of the cases received and after detailed examination,
the factual details were presented to ITGRC for decision. In view of above circular, GSTN had received
around 3000 cases from various tax administrations till end of March 2019. Further, around 400 Writ
Petitions pertaining to GST TRAN-1 had been received till the first week of July 2019 out of which GSTN
was party in around 350 cases. In seven ITGRC meetings, 2394 cases had been presented out of which 920
cases had been approved for filing TRAN-1/2 while others were not approved as no evidence of technical
glitches were found in those cases. Around 800 cases were pending examination by GSTN and would be
presented in upcoming ITGRC Meetings.
12. Further, during these ITGRC proceedings, it was observed that Nodal officers as well as GSTN
had received various references and Writ Petitions where non-technical issues were also involved. The
ITGRC could not handle those cases, as it was not empowered to take any decision on these issues. Further,
on account of no appeal mechanism in respect of Forms TRAN-1/TRAN-2 under GST law, taxpayers were
approaching various Hon’ble High Courts for grievance redressal.
13. Considering the hardship to taxpayers, where non-technical issues were also involved, the
ITGRC recommended to refer the issue to the Council. Accordingly, in 32nd GST Council Meeting, it was
decided to enhance/expand the scope of the ITGRC to include those cases where no technical
glitch/problem was evident from the grievance, and the Commissioners would after examination
recommend such cases to ITGRC keeping the following in mind while referring the case:
Agenda for 38th GSTCM Volume 1
Page 199 of 300
a) Cases pertaining to GST TRAN-1, including revision thereof, should have been filed by tax
payer on the GST common portal on or before 27th December, 2017.
b) There was an error apparent on the face of the record.
c) The case should be recommended to the ITGRC through GSTN/GST Council Secretariat by
the concerned jurisdictional Commissioner or an officer authorised by him in this behalf (in
case of credit of Central taxes/duties, by the Central authorities and in the case of credit of
State taxes, the State authorities, notwithstanding the fact that the taxpayer is allotted to the
Central or the State authority)
d) Court have directed that the case should be considered by the ITGRC.
e) There should be clear recommendation of the State/Centre Commissioner or an officer
authorised by him/her.
f) It should be clearly mentioned that the case is covered by 32nd GST Council Meeting decision.
14. In various orders Courts had directed to follow the process (ITGRC mechanism) laid down in
the aforesaid circular, or had ordered for verification of the claim for credit and allowed filing, and, in
some cases, filing had been allowed in first instance itself (mainly Hon’ble Allahabad HC). GSTN after
investigation in all cases received, had presented the facts before the ITGRC and submitted whether it
was due to system problem or otherwise. It was felt that Writ petitions relating to GST TRAN 1/GST
TRAN 2 were increasingly getting filed in Courts across the country, and these would increase day by
day, as:
a. The Courts were inclined to give relief to taxpayers of the unutilized credit of the previous
regime as it was considered a substantive right.
b. In cases where ITGRC had not approved on grounds of no technical glitch, the cases are
agitated by the concerned taxpayers.
c. In the 3 cases of Chennai High Court, though the decision of 32nd GST Council Meeting
emanated on account of those cases only, yet these cases had been rejected by ITGRC.
d. Various High Courts had given relief in a number of cases to file/revise TRAN-1 and TRAN-
2 but compliance seemed to be pending so far. Hence various taxpayers were again moving
to Hon’ble Courts with contempt petitions.
15. Apparently in these cases it was gathered by officers that trade felt that the forms were
complicated, with instructions not easy to understand, leading to these types of errors. Further, resources
in GSTN and Infosys, at various levels, were tied down with this work of examination and analysis of
the cases pertaining to GST TRAN-1/2 which was being done at a significant cost and core work relating
to development of software modules and operations were suffering with no resolution in sight and
precious time and resources were getting clogged.
16. Further, the field formations had been submitting cases to GST Council/ GSTN, at times
without giving any fact finding on the nature of error or the genuineness of it and as to whether error was
apparent on the face of record; leaving it to ITGRC to do the original fact finding and take appropriate
decision.
17. In view of the same, it was proposed and suggested by CEO GSTN that: -
a. the process of examination by ITGRC might be revisited and a pragmatic approach is required
on the issue of allowing GST TRAN- 1/GST TRAN 2 for those taxpayers who have filed
grievance application due to any reason, technical or otherwise.
b. the Commissioners of the State/Center should get the claim of credit verified from the records
of pre-GST regime and ascertain the amount of credit (CGST/SGST) that was proposed to be
claimed in the various tables of GST TRAN 1/GST TRAN 2. After being satisfied about the
Agenda for 38th GSTCM Volume 1
Page 200 of 300
genuineness of the claim, the details with clear recommendation should be sent to GSTN to
enable filing.
c. if deemed necessary, audit of the taxpayers who would claim transition credit above a
particular threshold, could be carried out by tax authorities in a time-bound manner.
He opined that this will prevent avoidable litigation and the time, money, manpower & resources
being spent by the judiciary, tax administration, taxpayers and GSTN could be channelled in other areas
of productive us.
18. Further, Shri Dheeraj Rastogi, Joint Secretary, GST Council Secretariat added to this and
clarified that as per decision of 32nd GST Council, GST Council secretariat had received 179 cases
from CGST/SGST field formations, which were presented before 6th ITGRC held on 27.05.2019. Among
these cases 26 cases having non-technical issues which were classified as Category A cases where
mainly, the error was of declaration of Credit at wrong column of the form. Remaining 153 cases were
categorized under Category B, C and D. Category B contained technical error cases that ought to have
been presented to ITGRC through GSTN. Category C contained cases as reported having technical error
and already presented before 1st to 5th ITGRC while Category D contained Cases forwarded without
recommendation as per 32nd GST Council decision. After discussion and deliberations all 179 cases were
not considered for reopening the TRAN-1/ TRAN-2 portal in 6th ITGRC Meeting. Further, it was a fact
that GST Council had empowered ITGRC to consider non-IT glitch cases also while no case had been
recommended by ITGRC so far as per extended scope of ITGRC, on account of interpretation that
declaration of credit at wrong column did not amount to error apparent from records but it was error in
understanding of Law. He suggested that this conclusion of cases at Annexure 3 of 6th ITGRC of rejecting
the cases did not seem to be proper with reference to the cases referred from Tamil Nadu which involved
the issue of putting values in wrong table of TRAN-1 and where courts directions were there to
reconsider. Further, in addition to the Writ petitions mentioned by CEO GSTN, two contempt petitions
had also been received seeking compliance of the orders of Hon’ble High Court.
19. CEO GSTN further explained that at the time of filing of TRAN-1; registration number of
Central Excise, Service Tax and VAT was to be mentioned and the same was matched with data provided
at the time of migration. Many cases got stuck on account of mismatch of old registration number or non-
availability of the same in migration record. Hence, TRAN-1 credit could not be claimed despite having
the proper credit in their old account. Apart from these, rest of the mistakes of taxpayers had been treated
as non-technical errors and no relief was given to them on account of no provision in law. The GSTN
could only tell whether some technical glitch was faced by the taxpayer or not, but for rest of the mistakes,
some other remedy has to be there. Therefore, taxpayers losing the TRAN-1/ TRAN-2 credit due to such
errors, finding no redressal mechanism, had moved to various Courts and of late GSTN was receiving
one court case per day. Thus, the approach to deal with the cases having non-technical issues needs to be
revisited.
20. Sh. Sanjeev Kaushal, ACS, Haryana was of the view that the issue of re-examination of such
cases involved huge revenue implications and both sides of the issue needed to be examined as they had
already rejected large number of cases and any blanket extension of dates and relaxation on such issues
may open floodgates. Therefore, Committee should take a reasoned decision on the issue.
21. Dr. T. V. Somanathan, CST, Tamil Nadu stated that as per 32nd GST Council decision, few
cases of Tamil Nadu were recommended by Commissioner and High Court order was also provided to
consider cases. However, those were also not allowed in 6th ITGRC and by this approach GST
administration would not be able to come out of these litigations. He further stated that the
misunderstanding of the Form should be given due weightage and genuine credit should not be denied.
Agenda for 38th GSTCM Volume 1
Page 201 of 300
In this background, he agreed to the suggestion of CEO, GSTN that there should be some mechanism
where the jurisdictional Nodal Officers should examine the ITC claims properly to avoid any wrong
benefit of credit and the State CCT should be able to consider or reject. Further, since it was not a
technical glitch matter, opinion of GSTN might not be required. He further proposed that a clear
demarcation should be provided in the mechanism, as prior to 27.12.2017 there was a situation of post-
verification of credit but in present situation pre-certification/verification might be built in. Further, he
pointed out that GSTN being only an implementing arm of GST system, tax administration should give
clear recommendation to GSTN to implement in a specific case after due verification of eligible credit.
22. Ms. Smaraki Mahapatra, CST, West Bengal agreed with the views of Tamil Nadu and expressed
that the problem of TRAN-1/TRAN-2 needed to be resolved, otherwise litigation would go on and
multiply. The jurisdictional Commissioner should check the taxpayers’ claims in cases, where
recommended by ITGRC, as they are in possession of pre-GST records and can recommend to the GSTN,
if portal had to be opened or not. CST, Gujarat was of the view that while the proposal was agreeable,
ITGRC could identify some standard steps to be adopted as standard practice across the country and it
would be useful to justify stand of government and intention of field formations in Court of law, as might
be required.
23. After listening to the views of Committee members, Sh. Sandeep M. Bhatnagar, Member
(GST), CBIC stated that the views of Members were well taken and sought opinion regarding the
approach to be taken towards the decision taken in cases at Annexure 3 of 6th ITGRC, as those cases of
non-technical glitch should be considered to avoid equity and balance of convenience issues and
requested members to comment on that aspect. CST, Tamil Nadu stated that the rejection in earlier
ITGRC was on different grounds and if the new parameters were setup for TRAN-1/TRAN-2 cases, those
parameters would be for all and no discrimination would be there.
24. Member (GST), CBIC stated that initially, only technical errors were to be considered by
ITGRC and after 32nd GST Council decision, non-technical issues were also included in ITGRC domain.
Shri Rajeev Ranjan, Special Secretary, GST Council stated that the decision of 6th ITGRC vis-vis non-
technical cases at Annexure 3 of 6th ITGRC was required to be examined in view of suggestions of CEO,
GSTN and it was the requirement of the day in view of the claims of the taxpayers getting denied on
account of minor errors of declaration of the stock at wrong columns, which was otherwise due to him
and jurisdictional authorities have also recommended to consider the same. Thus, a mechanism should
be spelt out clearly in such a manner that a uniformity in addressing such claims of non- technical errors
were effectively considered minimising the recourse of the taxpayers to the Court.
25. Ms. V. Usha, Pr. Commissioner, C. Ex, CBIC was also of the view that clarity on the definition
of non-technical error was required. All member agreed to the proposal of Sh. Sandeep M. Bhatnagar,
Member (GST), CBIC that the standard steps as deliberated in the meeting be adopted based on which a
suitable decision should be taken by ITGRC.
26. Member (GST), CBIC concluded discussions stating that the concern raised by CEO GSTN
and CCT Tamil Nadu seemed appropriate.
For Agenda 2, the ITGRC decided as under: For cases involving non-technical glitches, the process
of examination by ITGRC might be redesigned and a pragmatic approach was required on the issue of
allowing GST TRAN- 1/GST TRAN 2 for those taxpayers who were covered under the 32nd GST Council
decision; having High Court decision and had filed the TRAN-1 before due date i.e. 27.12.2017 but not
received the transitional credit due to non-technical issue. The mechanism would include following
aspects:
Agenda for 38th GSTCM Volume 1
Page 202 of 300
a. The process would be applicable to the taxpayers who have satisfied the criteria and
represented before the nodal officer/Jurisdictional Commissioner for non-technical glitches
as per 32nd GST Council decision.
b. Definition of the non-technical error may include cases where TRAN-1/TRAN-2 has been
filed before due date i.e.27.12.2017 but credit not received to taxpayer including the scenario
where the credit was entered in wrong column.
c. The jurisdictional Commissioners of the State/Centre should get the claim of the taxpayer
checked including the verification of credit and ascertain the amount of credit (CGST/SGST)
that was claimed in the various tables of GST TRAN 1/GST TRAN 2. Wherever required a
certificate from counterpart tax authorities may also be obtained regarding genuineness of
claimed credit.
d. After being satisfied about the genuineness of the claim, the details should be sent to GSTN
with proper recommendation and specific High Court order copy as per 32nd GST Council
decision to enable filing of TRAN-1/TRAN-2. The mode as well as format for such directions
and the requisite certificate be finalised by GSTN in order to maintain the audit trail and
generate report, if required.
e. If deemed necessary, post audit of the taxpayers could be carried out by tax authorities in a
time-bound manner, who would claim transitional credit above a particular threshold.
f. In light of above, ITGRC could revisit the ‘Category A’ cases identified as non-technical cases
placed in Annexure 3 of 6th ITGRC and Agenda 3 of the 8th ITGRC, taking inputs as required
from GSTN.
Agenda Note 3: Cases Received as per Extended Scope of ITGRC in view of 32nd GST Council
Decision.
27. Shri Dheeraj Rastogi, Joint Secretary, GST Council informed to the Committee that in 32nd
GST Council Meeting, agenda item 8 pertained to allowing IT-Grievance Redressal Committee
(ITGRC) to consider non-technical issues (errors apparent on the face of record). After discussion in
the GST Council, it was agreed to expand the mandate of the ITGRC and that “the ITGRC shall consider
on merits, the specific cases as covered under the orders of the Hon’ble High Court of Madras and by
any other Hon’ble High Court as sent by any State or Central authority, to the GST Council Secretariat
by 31st January, 2019. The ITGRC shall consider the listed cases (as informed by States / Centre before
31st January, 2019) where the following conditions were satisfied:
i. TRAN-1, including revision thereof, has been filed on or before 27th December, 2017 and there
is an error apparent on the face of the record (such cases of error apparent on the face of the
record will not cover instances where the there is a mistake like wrong entry of an amount e.g.
Rs.10,000/- entered for Rs.1,00,000/-); and
ii. The case has been recommended to the ITGRC through GSTN by the concerned jurisdictional
Commissioner or an officer authorised by him in this behalf (in case of credit of Central
taxes/duties, by the Central authorities and in the case of credit of State taxes, the State
authorities, notwithstanding the fact that the taxpayer is allotted to the Central or the State
authority).”
28. Accordingly, an OM dated 19.02.2019 was written to all States and CBIC to forward list of
eligible cases. Thereafter, GST Council Secretariat had received a total of 179 cases vis a vis extended
scope of ITGRC in 32nd GST Council Meeting and analysis of all these cases was presented in 6th
ITGRC. Further, another 22 cases received as per extended scope of ITGRC were analysed and
presented in this meeting of ITGRC as Annexure 3.
Agenda for 38th GSTCM Volume 1
Page 203 of 300
29. In view of the discussion on Agenda Note 2 regarding various aspects and dimensions of the
non-technical glitches, Committee agreed to defer this agenda item and did not discuss it further
pending decision from the GST Council.
30. Decision:
This matter would be discussed again in ITGRC in light of decision of Agenda 2 above which
inter alia includes the issue of re-examining the limited number of non-technical glitch/error cases.
Agenda Note 4: Cases which have been brought twice in 6th and 7th ITGRC
31. Shri Vashistha Chaudhary, SVP (Services), GSTN appraised the background that 04 cases had
been presented twice before 6th and 7th ITGRC meetings with wrong description and inappropriate
recommendations. GSTN had again examined the system logs of 04 cases and presented as follow: -

Table 6: List of Cases which have been brought twice in 6th and 7th ITGRC
Sr.
No.
GSTIN Legal Name State Status in
6th
ITGRC
Category Description in 6th
ITGRC
Status in
7th
ITGRC
Category
Description in 7th
ITGRC
1 37AAMFS
3539A1Z7
SRINIVAS
A
MEDICAL
CORPORA
TION,
GUNTUR
Andhra
Pradesh
Not
Approved
Category B10: Mistake by
Taxpayer: Cases in which the
Taxpayers have admitted to
have made mistake,
inadvertently or due to
misunderstanding in reporting
correct values in TRAN
1/TRAN 2. They want a chance
to revise the filed TRAN
1/TRAN 2 and report correct
values. Since the admitted
mistakes/errors are apparent
from the perusal of the details of
reported cases no technical
analysis has been done in these
cases as it is not required.
Approve
d
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 were
processed with
error since the
taxpayer had not
added them in his
registration details.
2 37ACVFS
2156G1ZN
SRI
RAMESWA
RA
MEDICAL
CORPORA
TION,
GUNTUR
Andhra
Pradesh
Not
Approved
Category B10: Mistake by
Taxpayer: Cases in which the
Taxpayers have admitted to
have made mistake,
inadvertently or due to
misunderstanding in reporting
correct values in TRAN
1/TRAN 2. They want a chance
to revise the filed TRAN
1/TRAN 2 and report correct
values. Since the admitted
mistakes/errors are apparent
Approve
d
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 were
Agenda for 38th GSTCM Volume 1
Page 204 of 300
from the perusal of the details of
reported cases no technical
analysis has been done in these
cases as it is not required.
processed with
error since the
taxpayer had not
added them in his
registration details.
3 37ADAFS
2198G1Z
W
SREE
KRISHNA
MAHENDR
A
MEDICAL
CORPORA
TION,
GUNTUR
Andhra
Pradesh
Not
Approved
Category B10: Mistake by
Taxpayer: Cases in which the
Taxpayers have admitted to
have made mistake,
inadvertently or due to
misunderstanding in reporting
correct values in TRAN
1/TRAN 2. They want a chance
to revise the filed TRAN
1/TRAN 2 and report correct
values. Since the admitted
mistakes/errors are apparent
from the perusal of the details of
reported cases no technical
analysis has been done in these
cases as it is not required.
Approve
d
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 were
processed with
error since the
taxpayer had not
added them in his
registration details.
4 36AACCS
8670F1Z5
15767/2018-
Salicylates&
Chemicals
Pvt. Ltd
Telang
ana
Approved 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.
Not
Approve
d
Category B4: Cases
where TRAN-1 is
filed but credit not
received. In this
case the taxpayer
has filed TRAN1
once but no credit
has been posted. No
technical issues has
been observed in
the logs.

32. He had further explained that the first 3 cases (Sl. No. 1 to 3) were brought in 6th ITGRC
Meeting under Category B-10 that there was “Mistake made by the Taxpayers”. Since taxpayers
themselves had accepted that they could not file TRAN-1 and TRAN-2 due to their personal reasons.
Therefore, it was brought under category B-10 without examining technical glitches. However, in the
7th ITGRC Meeting, these cases were examined by the technical team since nodal officers had
forwarded it again and found that the taxpayers had tried filing it and their TRAN-1 were processed
with error. Accordingly, 7th ITGRC had approved these cases under category A-1.
33. The case mentioned at Sl. No. 4 was referred by the nodal officer under court cases category
first time. The proposal related to the order of Hon’ble HC of Telangana was examination by technical
team and found that the TRAN-1 of the taxpayers was processed with error. Therefore, it was approved
by the 6th ITGRC. However, the second proposal under normal representation category was sent by the
Agenda for 38th GSTCM Volume 1
Page 205 of 300
nodal officer saying that taxpayer was not able to file GSTR-3B. On examination by the technical team
of GSTN, it was found that TRAN-1 was submitted by the taxpayer but not filed. Since GST System
does not allow filing of GSTR-3B in case TRAN-1 is initiated but not filed, there was no technical
glitch in the case referred by the nodal officer. That was the reason, GSTN recommended this case
under category B-4 and the same was not approved in 7th ITGRC meeting. Hence decision of 7th ITGRC
in the case of the taxpayer, being on different facts and in respect of GSTR3B shall be ignored and case
in this regard is withdrawn by GSTN. Thus, the decision of 6th ITGRC in respect of TRAN-1 shall
prevail.
34. Decision: Committee had discussion on the issue and accepted the above proposal to allow 03
cases of TRAN-1 which were not allowed in 6th ITGRC but they were allowed in 7th ITGRC. Further,
committee had also accepted the proposal of fourth case to recall the decision of 7th ITGRC on this case,
on account of error reported by GSTN and effectively restoring the decision of 6th ITGRC.

Agenda for 38th GSTCM Volume 1
Page 206 of 300
ANNEXURE-1
Cases sent by Nodal officers of Center/States
Category Detailed Description Count of
Taxpayer
A1 Processed with error. The taxpayer could not claim transitional credit as the
line items requiring details of earlier existing law
registration were processed with error since the
taxpayer had not added them in his registration
details.
121
A2 TRAN-1 not attempted
as per logs - due to
Registration Issue
The taxpayers were not able to migrate due to
technical issues. These taxpayers have applied afresh
after 27th Dec 2017 and were allotted the same
GSTIN as their Provisional ID later.
7
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
150
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 /Filing fresh or Revision and
there are no evidences of system errors in the log.
69
B3 Succesfully Filed as Per
Logs with No Valid
Error reported
The taxpayer has successfully filed TRAN1 and no
technical error has been found.
53
B4 TRAN-1 attempted post
end date
As per logs user first time opened form and tried to
save data. No error log captured. As per logs
taxpayers were trying to file TRAN-1 post mid night
after the last date of filing.
2
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 issues has
been observed in the logs.
26
B6 TRAN1 Filed once and
revised thereafter but
credit not received
Cases where the taxpayer has filed TRAN1 twice but
no credit has been posted. No technical issues has
been observed in the logs.
1
B7 ISD Taxpayer Taxpayer is registered as ISD taxpayer on GST portal 3
B10 Mistakes/errors
committed by taxpayers
The Taxpayers have admitted/ apparently made
mistake/inadvertently or due to misunderstanding, in
reporting correct values in TRAN 1/TRAN 2. They
want a chance to revise the filed TRAN 1/TRAN 2
and report correct values.
10
Total 442

Agenda for 38th GSTCM Volume 1
Page 207 of 300
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
were processed with error since the taxpayer had not added them in his registration details.
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
Center/
State
E-Mail ID
1 37AABCM3192M
1Z4
MAHRISHI
ALLOYS
PVT LTD
Andhra
Pradesh
Private
Limited
Company
D. Venkateswara
Reddy,
Commissioner,
CGST
Commissionerate,
Tirupati
Center comm.tpt@go
v.in
2 37AADCK5280A
2ZR
M/S
KRISHNAP
ATNAM
SECURITY
SERVICES
PVT LTD
Andhra
Pradesh
Private
Limited
Company
M. Srihari Rao,
Commissioner,
CGST
Commissionerate,
Guntur
Center srihari.rao@go
v.in
3 37AAPPK6932L1
Z1
SHRI.
KEWALCH
AND
KANCHAN
KANWAR
(TRADE
NAME- M/S
ADARSH
CHEMICAL
INDUSTRIE
S)
Andhra
Pradesh
Proprietorsh
ip
M. Srihari Rao,
Commissioner,
CGST
Commissionerate,
Guntur
Center srihari.rao@go
v.in
4 37AAACK5851A
1ZU
KBD
SUGARS &
DISTILLERI
ES LTD
Andhra
Pradesh
Public
Limited
Company
D. Venkateswara
Reddy,
Commissioner,
CGST
Commissionerate,
Tirupati
Center comm.tpt@go
v.in
5 18AAEFL4571H1
Z6
LALIT
POLY
WEAVE LLP
Assam Limited
Liability
Partnership
Subrata Gogoi,
Principal Nodal
Officer, State
Govt,
State sugogoi@gmai
l.com
6 10ANMPP8686Q
1ZZ
ANAND
PRAKASH
Bihar Proprietorsh
ip
Nitin Anand,
Commissioner,
CGST & CX
Ranchi Zone
Center nitinanand.irs
@gov.in
7 22AAECM4853C
1ZV
MARUTI
CHEM AND
ALLOY CO
PRIVATE
LIMITED
Chhattisga
rh
Private
Limited
Company
Deepak Giri
Deputy
Commissioner
State Tax, Raipur ,
State deepakgiri.cctd
-cg@gov.in
8 22AAACB2894G
1ZX
BHARTI
AIRTEL
LIMITED
Chhattisga
rh
Public
Limited
Company
Deepak Giri
Deputy
Commissioner
State Tax, Raipur ,
State deepakgiri.cctd
-cg@gov.in
9 07AAFCM3864N
1ZY
AIRCAR
AIRLINES
Delhi Private
Limited
Company
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
State rajesh.madan4
3@gov.in
Agenda for 38th GSTCM Volume 1
Page 208 of 300
PRIVATE
LIMITED
Department,
Government of
NCT of Delhi,
10 07ADCFS4375F1
Z0
SMSC&IM+
(SMC & IM
CAPITALS
INVESTME
NT
MANAGER
LLP)
Delhi Limited
Liability
Partnership
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
State rajesh.madan4
3@gov.in
11 07AADCR4170J1
ZA
RRCO
CONSULTIN
G PVT. LTD.
Delhi Private
Limited
Company
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
State rajesh.madan4
3@gov.in
12 07AAACP8086A
1ZJ
TEAMTECH
ELECTONIC
S LTD.
Delhi Public
Limited
Company
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
State rajesh.madan4
3@gov.in
13 07AAJCS4639P1
ZL
SHIV
SHAKTI
METALS
PVT. LTD.
Delhi Private
Limited
Company
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
State rajesh.madan4
3@gov.in
14 07AAUCS3214R2
ZK
M/S S & S
WATER
POWER
PROJECT
PRIVATE
LIMITED
Delhi Private
Limited
Company
Sh. Nagendra
Yadav, Joint
Commissioner,
CGST & CX
Delhi Zone
Center ccu-
cexdel@nic.in
15 07AAFCD4813J1
ZO
DIGITAL
GUARDIAN
TECHNOLO
GIES INDIA
PRIVATE
LIMITED
Delhi Private
Limited
Company
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
Delhi
State rajesh.madan4
3@gov.in
16 24AAAFE5036C1
Z4
EKON
ABRASIVES
Gujarat Partnership M. A. Kavatkar,
Deputy
Commissioner,
State Government,
Bharuch
State dc14-vad2-
gstn@gujarat.g
ov.in
17 24AANCA5959Q
1ZS
AWAKE
CHEMICAL
S PVT LTD
Gujarat Private
Limited
Company
I. T. Keshwani,
Deputy
Commissioner of
State Tax, Rajkot
State dc22-
ct@gujarat.gov
.in
18 24AAACH3787Q
1Z0
HERANBA
INDUSTRIE
S LIMITED
Gujarat Public
Limited
Company
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
19 24AAGCR6157G
2ZA
RD
CLEANTEC
H PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
Agenda for 38th GSTCM Volume 1
Page 209 of 300
20 24AABCM0366P
1ZB
AMANTA
HEALTHCA
RE LIMITED
Gujarat Public
Limited
Company
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
21 24AMBPP4983A
1Z8
AMANULL
AKHAN
FARIDKHA
N PATHAN
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
22 24AAPFK5208D1
ZJ
KEVISION
SYSTEM
Gujarat Partnership S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
23 24AGNPC0970G
1ZN
KHANGAR
ARAM
RAVATAJI
CHAUDHAR
Y
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
24 24AFOPD6836L2
Z2
VINODKUM
AR
MANOHAR
LAL DAD
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
25 24AAMFD1874F
1ZH
M/S DIYAN
PAPERS LLP
Gujarat Limited
Liability
Partnership
J. A. Khan, Pr.
Commr CGST
Gandhinagar
Center commr-
cexamd3@nic.
in
26 24AAICP5085D1
ZG
PAN
HEALTHCA
RE
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena, Jt
Commr
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
27 24AAJFS1858H1
Z1
M/S SHILPA
CHEMICAL
INDUSTRIE
S
Gujarat Partnership Dr. Ashir Tyagi,
Commr. CGST
Vadodara Zone
Center commr-
cexvdr2@nic.i
n
28 24ABQFS6976E1
ZL
SYNERGY
TRANSFOR
MERS
Gujarat Partnership S. M. Saxena, Jt
Commr
Ahmedabad,
State jcegov-
ct@gujarat.gov
.in
29 24AAAFF0442K1
ZU
FORAGE
CHEMICAL
INDUSTRIE
S
Gujarat Partnership S. M. Saxena, Jt
Commr
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.gov
.in
30 06AANFK5306N
2ZY
KAPOOR
INTERNATI
ONAL
Haryana Partnership Pranesh Pathak,
Commissioner,
CGST Faridabad
Center commr-
gstfbd@gov.in
31 06AABCI3883K1
ZB
LNNOVA
TECHNO
PRODUCTS(
P) LTD.
Haryana Private
Limited
Company
Pranesh Pathak,
Commissioner,
CGST Faridabad
Center commr-
gstfbd@gov.in
32 06AACCT1963A
1ZR
TECHNO
SPRINGS
INDIA PVT.
LTD.
Haryana Private
Limited
Company
Pranesh Pathak,
Commissioner,
CGST Faridabad
Center commr-
gstfbd@gov.in
33 06AAIFD8883C1
ZA
DEV JI
STEEL
INDUSTRIE
S
Haryana Partnership Nodal Officer IT
issues, Haryana
State gsttihry@gmai
l.com
34 06AACCT9290L1
ZS
TOYODA
GOSEI
MINDA
INDIA
Haryana Private
Limited
Company
Nodal Officer IT
issues, Haryana
State gsttihry@gmai
l.com
Agenda for 38th GSTCM Volume 1
Page 210 of 300
PRIVATE
LIMITED
35 06AADCG1506B
1ZE
GREEN
LAND
HOSPITALI
TY
PRIVATE
LIMITED
Haryana Private
Limited
Company
Nodal Officer IT
issues, Haryana
State gsttihry@gmai
l.com
36 06AAIPA9466E1
ZR
VINAY
KUMAR
AGGARWA
L
Haryana Proprietorsh
ip
Sh. Amreshwar
Gautam, Asst
Commr, CGST
Commissionerate,
Panchkula
Center cco.gstpkl@go
v.in
37 02AACCH9120M
1ZP
(HIMACHA
L
DEVELOPE
RS PRIVATE
LIMITED)
Himachal
Pradesh
Private
Limited
Company
Anupam Kumar
Singh, Dy Commr
of State Taxes &
Excise (IT),
Shimla
State anupamk.singh
@mailhptax.go
v.in
38 02AAACH4038E
2Z8
H.P
TOURISM
DEVELOPM
ENT C
ORPN. LTD
Himachal
Pradesh
Public
Sector
Undertaking
Anupam Kumar
Singh, Dy Commr
of State of State
Taxes & Excise
(IT), Shimla
State anupamk.singh
@mailhptax.go
v.in
39 01AVHPB1847J1
ZY
REZWAN
GLASS
HOUSE
(MEHRAJ
UDDIN
BUTT)
Jammu &
Kashmir
Proprietorsh
ip
Wajahat
Mehmood,
Programmer,
Commercial
Taxes
Department, State
Government,
State wajahatmehmo
od@gmail.com
40 20AABCA4466C
1ZD
ATIBIR
HIGH-TECH
(PVT.) LTD
Jharkhand Private
Limited
Company
Sh. Nitin Anand,
Commissioner,
CGST
Commissionerate,
Patna
Center nitinanand.irs
@gov.in
41 20AAECA7250R
1ZJ
(ALOKE
STEELS
INDUSTRIE
S PRIVATE
LIMITED)
Jharkhand Private
Limited
Company
Sh. Nitin Anand,
Commissioner,
CGST
Commissionerate,
Patna
Center nitinanand.irs
@gov.in
42 29AACPH4050R1
ZD
RAVI
CABLES
CORPORATI
ONS
(HEMANT
KUMAR
MEHTA)
Karnataka Proprietorsh
ip
Dr. M. Aamir M.
Iqbal Siddiqui,
Asst Commr,
CGST
Commissionerate,
Bengaluru West
Center p.muralidharan
@ltu.gov.in
43 29AABFU5072H
1ZZ
UNIVERSAL
BUILDERS
Karnataka Partnership G.
Narayanaswamy,
Commr, CGST
Commissionerate,
Bengaluru South
Center commr-
cexblr1@nic.in
44 29AABCO6103C
1ZV
ORIGAMI
CELLULO
PRIVATE
LIMITED
Karnataka Private
Limited
Company
Basavaraj K. S.,
Joint
Commissioner of
Commercial
Taxes,
State basavaraj.sagar
@gmail.com
Agenda for 38th GSTCM Volume 1
Page 211 of 300
45 29AAACQ3639G
1ZB
QCON
BLOCKS
PRIVATE
LIMITED
Karnataka Private
Limited
Company
Basavaraj K. S.,
Joint
Commissioner of
Commercial
Taxes,
State basavaraj.sagar
@gmail.com
46 29AAECT6092Q1
ZE
TRANSPOW
ER
PRODUCTS
INDIA
PRIVATE
LIMITED
Karnataka Private
Limited
Company
Basavaraj K. S.,
Joint
Commissioner of
Commercial
Taxes,
State basavaraj.sagar
@gmail.com
47 29AANCS6671B1
Z0
SMRUTHI
TELEDISTRI
BUTORS
PRIVATE
LIMITED
Karnataka Private
Limited
Company
Basavaraj K. S.,
Joint
Commissioner of
Commercial
Taxes,
State basavaraj.sagar
@gmail.com
48 23AAACW4013A
2Z6
M/S
WAIDHAN
ENGINEERI
NG &
INDUSTRIE
S PVT LTD.
Madhya
Pradesh
Private
Limited
Company
Neerav Kumar
Mallick,
Commissioner,
CGST Indore,
Center technicalcex@
gmail.com
49 23AJRPM4021D1
ZK
M/S NOON
PRODUCTS
(ZEENAT
BEE
MULTANI)
Madhya
Pradesh
Proprietorsh
ip
Neerav Kumar
Mallick,
Commissioner,
CGST, Indore,
Center technicalcex@
gmail.com
50 23AAAFO5052A
2ZZ
M/S
GENERAL
MANAGER,
ORDNANCE
FACTORY
(ORDNANC
E FACTORY
KATNI)
Madhya
Pradesh
Partnership Neerav Kumar
Mallick,
Commissioner,
CGST, Indore
Center technicalcex@
gmail.com
51 23AABCN0637Q
1ZC
M/S
NARMADA
EQUIPMEN
T PVT LTD.
Madhya
Pradesh
Private
Limited
Company
Neerav Kumar
Mallick,
Commissioner,
CGST Indore,
Center technicalcex@
gmail.com
52 23AAACJ4930D1
Z4
M/S JASH
PRECISION
TOOLS PVT
LTD.
Madhya
Pradesh
Private
Limited
Company
Neerav Kumar
Mallick,
Commissioner,
CGST Indore,
Center technicalcex@
gmail.com
53 23AABCN0638B
1Z6
M/S
NARMADA
TRANSMISS
ION PVT
LTD.
Madhya
Pradesh
Private
Limited
Company
Neerav Kumar
Mallick,
Commissioner,
CGST Indore,
Center technicalcex@
gmail.com
54 23AAACF9423B1
Z6
FUSION
EVENTS
LIMITED
Madhya
Pradesh
Public
Limited
Company
Neerav Kumar
Mallick,
Commissioner,
CGST Indore,
Center Letter
55 23AABCJ0294K1
ZN
JAGDISH
CONSTRUC
TION LTD
Madhya
Pradesh
Public
Limited
Company
Neerav Kumar
Mallick,
Commissioner,
CGST Indore,
Center technicalcex@
gmail.com
56 27AAACW5629C
1ZF
WARKEM
BIOTECH
PVT. LTD
Maharasht
ra
Private
Limited
Company
Merrita Suni,
Superintendent,
Center mumbaieastgst
nissues@gmail
.com
Agenda for 38th GSTCM Volume 1
Page 212 of 300
CGST, Mumbai
East
57 27AADCP4744N
1ZY
PELL TECH
HEALTH
CARE
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Sanjay Mahendru,
Commissioner,
CGST, Bhiwandi,
Mumbai
Center amit.irs@gov.i
n
58 27AABCL9656K
1ZX
LAXMI
MOULDS
INDUSTRIE
S PVT LTD
Maharasht
ra
Private
Limited
Company
S. K.
Vimalanathan,
Commissioner,
CGST,
Mumbai
Center amit.irs@gov.i
n
59 27AAQFA3003P1
Z8
ACE WELD
ENGINEER
Maharasht
ra
Partnership Shri Milind
Gawai,
Commissioner,
Central Tax, Pune
I
Commissionerate,
Center santosh.vatsa
@nic.in
60 27AAEFL8610K2
Z3
LAUKIK
CONSTRUC
TION
COMPANY
Maharasht
ra
Partnership Vandana K. Jain,
Commissioner,
CGST
Commissionerate,
Pune
Center santosh.vatsa
@nic.in
61 27AADCP0079L1
Z6
P C SOFT
ERP
SOLUTIONS
PVT LTD
Maharasht
ra
Private
Limited
Company
Vandana K. Jain,
Commissioner,
CGST
Commissionerate,
Pune
Center santosh.vatsa
@nic.in
62 27AACCA5198A
1ZV
AQUA
ALLOYS
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Shri V. N. Thete,
Commissioner,
CGST
Commissionerate,
Kolhapur
Center santosh.vatsa
@nic.in
63 27AAACE7652D
1ZS
EFTEC
INDIA
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
64 27AACCP0338D1
ZU
PRASANNA
PRICISION
PVT. LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
65 27AADCD4817C
1ZZ
DIVINE
TITANIUM
PVT LTD
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
66 27AABCM9798H
1ZS
FUSO
GLASS
INDIA PVT
LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
67 27AAACZ3029P1
ZV
MANTRI
DWELLING
S PVT. LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
Agenda for 38th GSTCM Volume 1
Page 213 of 300
68 27AAEFO7798R1
Z0
M/S. OMIKU
AUTO LLP
Maharasht
ra
Limited
Liability
Partnership
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
69 27AADCE0594P1
Z5
ELITE
FOOD
SPECIALITI
ES PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
70 27AAGFN3184L1
ZV
NABHRAJ
CONSTRUC
TION
Maharasht
ra
Partnership K. V. S. Singh,
Commissioner,
CGST
Commissionerate,
Aurangabad
Center Letter
71 27AAKFV5674P1
Z4
VTP URBAN
PROJECTS
(PUNE) LLP
Maharasht
ra
Limited
Liability
Partnership
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
72 27AAGFR9084B1
Z1
RASHTRIY
A STEEL &
ENGG. CO.
Maharasht
ra
Partnership Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.state@ma
hagst.gov.in
73 27AAACP2305G
1ZV
M/S PARAG
PHARMACE
UTICALS
INDIA PVT.
LTD.
Maharasht
ra
Private
Limited
Company
Shri Amit Kumar
Sharma, Deputy
Commissioner,
CGST & Central
Excise
Commissionerate,
Mumbai
Center amit.irs@gov.i
n
74 27AACCH1716M
1ZJ
HANDMAD
E FILMS
PVT. LTD.
Maharasht
ra
Private
Limited
Company
Ganesh Prasad
Sharma, Assistant
Commissioner,
CGST
Commissionerate,
Mumbai West
Center amit.irs@gov.i
n
75 27AAGCM9811N
1ZW
MARUTI
TEMPERED
PROCESS
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Shri V. N. Thete,
Commissioner,
CGST
Commissionerate,
Kolhapur
Center
santosh.vatsa
@nic.in
76 27AAECV5907C
1ZF
M/S
VEDANT
TOOLS
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Shri V. N. Thete,
Commissioner,
CGST
Commissionerate,
Kolhapur
Center commr-
cexklhpr@nic.i
n,
santosh.vatsa
@nic.in
77 27AHTPG0467D1
ZB
SOPAN
DAGADU
GHATE
Maharasht
ra
Proprietorsh
ip
Vandana K. Jain,
Commissioner,
CGST
Commissionerate,
Pune
Center santosh.vatsa
@nic.in
78 27AAACJ4677K1
Z5
JAYASHRE
E
POLYMERS
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Shri Milind
Gawai,
Commissioner,
Central Tax, Pune
I
Commissionerate,
Center santosh.vatsa
@nic.in
Agenda for 38th GSTCM Volume 1
Page 214 of 300
79 27AABCM1758P
1ZZ
METALTEK
TECHNO
PROJECTS
INDIA
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Shri Milind
Gawai,
Commissioner,
Central Tax, Pune
I
Commissionerate
Center santosh.vatsa
@nic.in
80 27AAECP1516D1
ZU
PRATIBIMB
FLEX
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Shri Milind
Gawai,
Commissioner,
Central Tax, Pune
I
Commissionerate,
Central
Government,
Maharashtra
Centre santosh.vatsa
@nic.in
81 27AABCP0464B1
ZW
NAVIN
FLUORINE
INTERNATI
ONAL
LIMITED
Maharasht
ra
Public
Limited
Company
Shri A. P.
Bandekar,
Assistant
Commissioner,
Central
Government,
Mumbai
Center Letter
82 27AAMPU9278N
1ZE
M/S
PRASANNA
DIESELS
(KAMLESH
RAMDAS
URKUDE)
Maharasht
ra
Proprietorsh
ip
D. P. S. Kushwah,
Addl Commr,
CGST
Commissionerate,
Nagpur
Center Letter
83 27AAAAT4082A
1ZT
M/S THE
AKOLA
URBAN CO-
OP BANK
LTD.
Maharasht
ra
Society/
Club/ Trust/
AOP
D. P. S. Kushwah,
Addl Commr,
CGST
Commissionerate,
Nagpur
Center Letter
84 27AAGCB1651B
1Z6
BIRLA SUN
LIFE
PENSION
MANAGEM
ENT LTD
(ADITYA
BIRLA SUN
LIFE
PENSION
MANAGEM
ENT
LIMITED)
Maharasht
ra
Public
Limited
Company
Superintendent,
Computer Centre,
Mumbai Central
GST
Commissionerate,
Mumbai
Center comp-
gstmcentral@g
ov.in
85 21ACTPA5296P1
Z1
NIRAJ
AGARWAL
Odisha Proprietorsh
ip
Dipankar Sahu,
Joint Commr of
CT & GST (IT),
Commissionerate
of CT & GST,
State dcctitp@odish
atax.gov.in
86 21AACCE2651G
1Z7
M/S. ESSAR
BULK
TERMINAL
PARADIP
LIMITED
Odisha Public
Limited
Company
Sri J. Sateesh
Chandar, Joint
Commr, CGST
Commissionerate,
Bhubaneshwar
Center sateesh.chanda
r@gov.in
87 21AAOCS5321F1
ZM
SPD
COSNTRUC
TIONS LTD.
Odisha Public
Limited
Company
Sri J. Sateesh
Chandar, Joint
Commr, CGST
Commissionerate,
Bhubaneshwar
Center sateesh.chanda
r@gov.in
Agenda for 38th GSTCM Volume 1
Page 215 of 300
88 34AAACB2894G
1ZS
BHARTI
AIRTEL
LIMITED
Puducherr
y
Private
Limited
Company
K. Sridhar, Dy
Commr of State
Tax, Puducherry
State dcctax.pon@ni
c.in
89 08AAMCS5713M
1ZT
SANJAY
TELECOM
PVT. LTD.
Rajasthan Private
Limited
Company
Sh. P. K. Singh. Pr
Commr, CGST
Commissionerate,
Jaipur
Center ccu-
cexjpr@nic.in
90 08AABCC4963A
1ZZ
CAREER
POINT
LIMITED
Rajasthan Public
Limited
Company
P. K. Singh, PR.
Commr, CGST &
Commissionerate,
Jaipur
Center ccu-
cexjpr@nic.in
91 08AADCP7015J1
ZC
PINE
LAMINATE
S PVT LTD
Rajasthan Private
Limited
Company
P. K. Singh,Pr.
Commr, CGST &
Central Excise
Commissionerate,
Jaipur
Center ccu-
cexjpr@nic.in
92 08AACCN1451B
1Z0
NAVRATAN
PIPE AND
PROFILE
LIMITED
Rajasthan Public
Limited
Company
P. R. Meena, Asst
Commr,
Commercial
Taxes
Department,
Bhiwadi
State dc-
it@rajasthan.g
ov.in
93 08AAJCS8853K1
ZL
SHREE
BALAJI
MULTI
COMMODIT
IES
PRIVATE
LIMITED
Rajasthan Private
Limited
Company
Shri. Alok Gupta,
Commissioner,
CGST
Commissionerate,
Jodhpur
Center Letter
94 08AAGCA9050K
1ZF
ANANTA
MEDICARE
LIMITED
Rajasthan Public
Limited
Company
Shri. Alok Gupta,
Commissioner,
CGST
Commissionerate,
Jodhpur
Center Letter
95 33AAACI1800P1
ZS
INDO
OVERSEAS
CONSULTA
NTS PVT
LTD
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner of
State Tax,
Chennai
State jccs@ctd.tn.go
v.in
96 33AAACL0538P1
ZG
L.M.VAN
MOPPES
DIAMOND
TOOLS
INDIA PVT.
LTD.
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner of
State Tax,
Chennai
State jccs@ctd.tn.go
v.in
97 33AACCD7684E
1ZO
DHANALAK
SHMI
SRINIVASA
N SUGARS
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner of
State Tax,
Chennai
State jccs@ctd.tn.go
v.in
98 33AACCT5237F1
ZL
TESMM
INDIA PVT
LTD
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner of
State Tax,
Chennai

State jccs@ctd.tn.go
v.in
Agenda for 38th GSTCM Volume 1
Page 216 of 300
99 33AAVFM4188J1
ZM
M/S
MANGALA
M RETAIL
VENTURES
Tamil
Nadu
Partnership M. Sreedhar
Reddy, Principal
Commissioner of
GST & Central
Excise
Commissionerate,
Chennai-North
Center comp.chennain
orth@gov.in
10
0
33AAMFP6305R
1ZP
PHI
CAPITAL
SOLUTIONS
LLP
Tamil
Nadu
Limited
Liability
Partnership
M. Sreedhar
Reddy, Principal
Commissioner of
CGST
Commissionerate,
Chennai-North
Center comp.chennain
orth@gov.in
10
1
33AAOFP3526A1
ZL
PHI
CAPITAL
MANAGEM
ENT LLP
Tamil
Nadu
Limited
Liability
Partnership
M. Sreedhar
Reddy, Principal
Commissioner of
CGST
Commissionerate,
Chennai-North
Center comp.chennain
orth@gov.in
10
2
36AAECV0937E1
ZG
VISWA
SANTOSH
ENTERPRIS
ES LIMITED
Telangana Public
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct.
gov.in
10
3
36AABCC5680Q
1Z3
CREDIBLE
ENGINEERI
NG
CONSTRUC
TION
PROJECTS
LIMITED
Telangana Public
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct.
gov.in
10
4
36AAFCV0948L1
ZX
VEDAMSA
AGRO
PRODUCTS
PRIVATE
LIMITED
Telangana Private
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct.
gov.in
10
5
36AAGPK0164K
1ZQ
KEWAL
CHAND
RATHORE
Telangana Proprietorsh
ip
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct.
gov.in
10
6
36AAPPK6932L1
Z3
KEWAL
CHAND
KANCHAN
KANWAR
Telangana Proprietorsh
ip
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct.
gov.in
10
7
36AABCM3630N
1ZD
MAHIDHAR
A
CHEMICAL
S PRIVATE
LIMITED
Telangana Private
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct.
gov.in
10
8
09AAACE1280F1
ZY
ESTER
(INDIA)
CHEMICAL
S PRIVATE
LIMITED
Uttar
Pradesh
Private
Limited
Company
Joint
Commissioner
(I.T.), Commercial
Taxes, Head
Quarter,
Lucknow,
State ctithqlu-
up@nic.in
10
9
09AFRPA4624G1
ZG
MAMTA
AGARWAL
Uttar
Pradesh
Proprietorsh
ip
Joint
Commissioner
(I.T.), Commercial
Taxes, Head
State ctithqlu-
up@nic.in
Agenda for 38th GSTCM Volume 1
Page 217 of 300
Quarter,
Lucknow,
11
0
09AAACF0109J1
ZY
UFLEX LTD. Uttar
Pradesh
Public
Limited
Company
Naresh Kumar
Tiwari, Assistant
Commissioner,
CGST
Commissionerate,
Noida
Center nktiwari.66@g
ov.in
11
1
09AAECK3218R
1Z1
M/S KAJ
INFRASTRU
CTURE PVT.
LTD.
Uttar
Pradesh
Private
Limited
Company
Abhijeet Patel,
Nodal Officer,
CGST
Commissionerate,
Ghaziabad
Centre Abhijeet1.Pate
l@icegate.gov.
in
11
2
09AARCS2549C1
Z3
SCHNEIDER
PROTOTYPI
NG INDIA
PRIVATE
LIMITED
Uttar
Pradesh
Private
Limited
Company
Kharak Chand,
Deputy
Commissioner,
Central
Government,
Noida
Center tayal.kc@gov.i
n
11
3
09AHAPD2705L1
ZL
UNIVERSAL
ENTERPRIS
ES (KANAV
DIKSHIT)
Uttar
Pradesh
Proprietorsh
ip
Joint
Commissioner
(I.T.), Commercial
Taxes, Head
Quarter,
Lucknow, Uttar
Pradesh
State ctithqlu-
up@nic.in
11
4
05AAACG1395D
1Z0
GODREJ &
BOYCE
MFG. CO.
LTD.
Uttarakhan
d
Public
Limited
Company
Shri Deepak
Shukla, Assistant
Commissioner,
CGST
Commissionerate,
Dehradun
Center acdehradun@g
mail.com
11
5
05AACCV4990K
1ZX
M/S VETO
SWITCHGE
ARS AND
CABLES
LTD
Uttarakhan
d
Public
Limited
Company
Anurag Mishra,
Deputy
Commissioner of
State Taxes,
Uttarakhand
State anuragmishra7
5@gmail.com
11
6
19AAICS3549K1
ZS
SATYAM
SMELTERS
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Sima Sarkar,
Senior Joint
Commissioner,
Commercial
Taxes, West
Bengal
State sima.sarkar@
wbcomtax.gov.
in
11
7
19AAFCR7178A1
Z8
R AND D
RENEWAL
ENERGY
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Sima Sarkar,
Senior Joint
Commissioner,
Commercial
Taxes, West
Bengal
State sima.sarkar@
wbcomtax.gov.
in
11
8
19AACCT7115Q
1ZR
TRANSCEN
D
INFRASTRU
CTURE
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Sima Sarkar,
Senior Joint
Commissioner,
Commercial
Taxes, West
Bengal
State sima.sarkar@
wbcomtax.gov.
in
11
9
19AADCR7995M
1ZC
REGENCY
STOCK
BROKING
West
Bengal
Private
Limited
Company
Sima Sarkar,
Senior Joint
Commissioner,
Commercial
State sima.sarkar@
wbcomtax.gov.
in
Agenda for 38th GSTCM Volume 1
Page 218 of 300
PRIVATE
LIMITED
Taxes, West
Bengal
12
0
19AABCH6493G
1ZA
HONEY
VANIJYA
PVT. LTD.
West
Bengal
Private
Limited
Company
Sima Sarkar,
Senior Joint
Commissioner,
Commercial
Taxes, West
Bengal
State sima.sarkar@
wbcomtax.gov.
in
12
1
19AACCD3898A
1ZM
DRUK AIR
CORPORATI
ON
LIMITED
West
Bengal
Branch
office of
Foreign
Company
Shri Rajeev
Gupta,
Commissioner,
CGST
Commissionerate,
Kolkata South
Center kolsouth.gst@
gov.in


Agenda for 38th GSTCM Volume 1
Page 219 of 300
Category A2: TRAN 1 not attempted as per logs - due to Registration Issue and Return filed after
TRAN1 due date :The taxpayers were not able to migrate due to technical issues. These taxpayers
have applied fresh after 27th Dec 2017 and were allotted the same migrated/Provisional GSTIN.
S.N
o.
GSTIN/
Provisional Id
Legal Name
(Name
reported by
the Nodal
Officer is in
brackets)
State Constitutio
n of
business
Nodal Officer /
Jurisdiction
Name
Center/
State
E-Mail ID
122 24AEZPM4471J
1ZU
PANIR
MANYGOP
AL
MUDALIA
R
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
State Govt,
Ahmedabad,
State jcegov-
ct@gujarat.g
ov.in
123 24AAGCP7713A
1ZT
PANIR
PLASTIC
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena,
Joint
Commissioner,
State Govt,
Ahmedabad,
State jcegov-
ct@gujarat.g
ov.in
124 24ANVPP6684M
1ZV
PATEL
RAMESHB
HAI
SHIVABHA
I
Gujarat Proprietorsh
ip
Stella J. Christian,
Deputy
Commissioner of
State Tax,
Gandhinagar
State jcegov-
ct@gujarat.g
ov.in
dc7-gnr-
gstn@gujarat.
gov.in
125 03AAEFS7452C
1ZI
SURINDER
ARORA
ENTERPRIS
ES
Punjab Partnership Pawan Garg,
Deputy
Commissioner of
State Tax,
Ludhiana Division
State aetcgstpb@g
mail.com
126 33AAACI8958A
2ZP
ILINK
MULTITEC
H
SOLUTION
S PRIVATE
LIMITED
Tamil Nadu Private
Limited
Company
S. Ramasamy,
Joint
Commissioner of
State Tax,
Chennai
State jccs@ctd.tn.g
ov.in
127 33AAICP5649K
1Z0
PREMIER
FUSTAL
MANAGEM
ENT
PRIVATE
LIMITED
Tamil Nadu Private
Limited
Company
K. M.
Ravichandaran,
Commissioner,
CGST & Central
Excise
Commissionerate,
Chennai South
Center comp.chennai
north@gov.in
128 36AADCT0218P
1Z6
TOURISM
AND
TRAVEL
MEDIA
ENTERTAI
NMENT
PRIVATE
LIMITED
Telangana Private
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct
.gov.in




Agenda for 38th GSTCM Volume 1
Page 220 of 300
Category B1: Cases where the taxpayer received the 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.
S.
No
.
GSTIN/
Provisional Id
Legal Name
(Name
reported by
the Nodal
Officer is in
brackets)
State Constituti
on of
business
Nodal Officer /
Jurisdiction Name
Cente
r/Stat
e
E-Mail ID
12
9
37AAEFR5632H1
Z4
RAMA
KRISHNA
FERTILISER,
KAREMPUDI
Andhra
Pradesh
Partnershi
p
M. Prakasarao, Dy
Commr of State
Tax,
State apdcnrp@gm
ail.com
13
0
37CSOPM0677D
1ZG
MANIKANTA
AGENCIES
VENKATARA
MANA
MEKALA
Andhra
Pradesh
Proprietors
hip
M. Prakasarao, Dy
Commr of State
Tax,
State apdcnrp@gm
ail.com
13
1
37ACKPG5918R1
ZU
SRINIVASA
COMMERCIA
L
CORPORATI
ON
(VENKATA
SUBBARAO
GOLLA)
Andhra
Pradesh
Proprietors
hip
M. Prakasarao,
Deputy
Commissioner of
State Tax, Andhra
Pradesh
State apdcnrp@gm
ail.com
13
2
18AETPB6596H1
ZV
SHREE
SHYAM TEA
INDUSTRIES
(ARUN
KUMAR
BAGARIA)
Assam Proprietors
hip
Subrata Gogoi,
Principal Nodal
Officer, State Govt,
Assam
State sugogoi@gm
ail.com
13
3
18AAFCS8991L2
ZE
SHIVA
BOTTLES
PRIVATE
LIMITED
Assam Private
Limited
Company
Subrata Gogoi,
Principal Nodal
Officer, State Govt,
State sugogoi@gm
ail.com
13
4
18AOGPS3670G8
ZG
PRAG RAJ
SINGLA
Assam Proprietors
hip
Subrata Gogoi,
Principal Nodal
Officer, State Govt,
State sugogoi@gm
ail.com
13
5
18ABGPC8983R1
ZP
SHASHI
CHOUDHAR
Y
Assam Proprietors
hip
Dr. R. R. Bangar,
Commissioner,
CGST
Commissionerate,
Dibrugarh
Cente
r
cexdibrugarh
@gmail.com
13
6
10AASFM4017F1
ZM
MAA
DURGEY
MOTORS
Bihar Partnershi
p
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh.kuma
r1982@gov.i
n
13
7
10AALFT2088G1
Z9
TIRUPATI
ENTERPRISE
S
Bihar Partnershi
p
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh.kuma
r1982@gov.i
n
13
8
10BHEPK3561N1
ZE
BALAJI
ENTERPRISE
S (NAVIN
KUMAR)
Bihar Proprietors
hip
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh.kuma
r1982@gov.i
n
Agenda for 38th GSTCM Volume 1
Page 221 of 300
13
9
10AAQFB4348A
1ZZ
BINAY
AUTOMOTIV
ES LLP
Bihar Limited
Liability
Partnershi
p
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh.kuma
r1982@gov.i
n
14
0
10ADDPK3814A
1ZJ
GAUTAM
KANODIA
Bihar Proprietors
hip
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh.kuma
r1982@gov.i
n
14
1
10AACCK3061C
1ZE
KASHISH
DEVELOPER
S LIMITED
Bihar Public
Limited
Company
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh.kuma
r1982@gov.i
n
14
2
10AHCPK9871C1
ZN
PAWAN
KUMAR
Bihar Proprietors
hip
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh.kuma
r1982@gov.i
n
14
3
10ACSFS2624Q1
ZO
SAI AUTO Bihar Partnershi
p
Nitin Anand,
Commissioner,
CGST & CX
Ranchi Zone
Cente
r
nitinanand.irs
@gov.in
14
4
07AACCK9209L
1Z8
KRISH
AUTOMOTO
RS PVT. LTD.
Delhi Private
Limited
Company
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
Delhi
State rajesh.madan
43@gov.in
14
5
07AFHPG2627P1
Z6
PLG
INTERNATIO
NAL
(ARCHANA
GUPTA)
Delhi Proprietors
hip
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
Delhi
State rajesh.madan
43@gov.in
14
6
07AAECA1942J1
ZS
APPLAUSE
HOSPITALIT
Y SERVICES
PVT LTD
Delhi Private
Limited
Company
Sidharth Goyal,
Assistant
Commissioner,
Office of Chief
Commissioner of
CGST & CX, Delhi
Zone
Cente
r
ccu-
cexdel@nic.i
n
14
7
07AGYPA1116D
1ZS
CHETAN
AGARWAL
Delhi Proprietors
hip
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
Delhi
State rajesh.madan
43@gov.in
14
8
07AAACT0821F1
ZU
TRIVENI
NEEDLES
PVT LTD
Delhi Private
Limited
Company
Technical Branch,
O/o the Chief
Commissioner,
CGST & CX, Delhi
Zone
Cente
r
ccu-
cexdel@nic.i
n
14
9
07AAIPA8739J1Z
G
PRITAM
ARORA
Delhi Proprietors
hip
Adyansh Dabas,
Assistant
Commissioner,
CGST
Commissionerate,
Rohini
Cente
r
ccu-
cexdel@nic.i
n,
Agenda for 38th GSTCM Volume 1
Page 222 of 300
15
0
07AABCL4556E1
ZN
LOCKHEED
MARTIN
INDIA
PRIVATE
LIMITED
Delhi Private
Limited
Company
Sidharth Goyal,
Assistant
Commissioner,
Office of Chief
Commissioner of
CGST & CX, Delhi
Zone
Cente
r
ccu-
cexdel@nic.i
n
15
1
24AEUPP6304E1
ZF
RAMESH
BAGWANDA
S PUNJABI
(SINDLAL
TYRES
SALES &
SERVICES)
Gujarat Proprietors
hip
Shri S. S. Rathod,
Deputy
Commissioner of
State Tax, Vadodara
State dc10-
ct@gujarat.go
v.in
15
2
24AAQFP3483Q1
ZD
PASHUPATI
INDUSTRIES
Gujarat Partnershi
p
Ku. D. D. Sodha
(D. G. Sarvaiya),
Deputy
Commissioner of
State Tax, Surat
State dc17-sur2-
gstn@gujarat.
gov.in
15
3
24AGBPA9009L1
ZM
M/S.
GOLDEN
TECHNOCAS
T (SMT.
KANCHANBE
N DILIPBHAI
AKBARI)
(KANCHANB
EN
DILIPBHAI
AKABARI)
Gujarat Proprietors
hip
Dr. Tejpal Singh,
Principal
Commissioner,
CGST & Central
Excise
Commissionerate,
Ahmedabad
Cente
r
commr-
cexamd3@ni
c.in
15
4
24AIJPB0789N1Z
Z
M/S. VATSAL
ENGINEERS
(VINESHKU
MAR
LALJIBHAI
BABARIA)
Gujarat Proprietors
hip
Dr. Tejpal Singh,
Principal
Commissioner,
CGST & Central
Excise
Commissionerate,
Ahmedabad
Cente
r
commr-
cexamd3@ni
c.in
15
5
24BCCPP2651M1
ZH
M/S
APPSTECH
SOLUTION
(JAYABEN
NILESHBHAI
PRAJAPATI)
Gujarat Proprietors
hip
Dr. Tejpal Singh,
Principal
Commissioner,
CGST & Central
Excise
Commissionerate,
Ahmedabad
Cente
r
commr-
cexamd3@ni
c.in
15
6
24AANPN0917E1
ZX
SURENDRAB
HAI
LALBHAI
NANAVATI
Gujarat Proprietors
hip
Stella J. Christian,
Deputy
Commissioner of
State Tax,
Gandhinagar
State dc7-gnr-
gstn@gujarat.
gov.in
15
7
24AAACJ3799G1
ZF
JAY
FORMULATI
ON LTD
Gujarat Public
Limited
Company
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
15
8
24ADFPD4986L1
Z9
KUMARBHAI
MANHARLA
L DESAI
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
15
9
24AAVPJ6737E1
ZF
MANGILAL
GHISULAL
JAIN
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
Agenda for 38th GSTCM Volume 1
Page 223 of 300
16
0
24AAECV8252E1
ZD
VEDIC
APPAREL
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
16
1
24AAPFG5455N1
ZT
GELOT AGRI
EXPORTS
Gujarat Partnershi
p
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
16
2
24AAEFJ2613C1
Z2
INNOPHARM
HEALTHCAR
E
Gujarat Partnershi
p
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
16
3
24AACCI3445G1
ZV
INOS
TECHNOLOG
IES PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
16
4
24AFDPC0577L1
ZL
MAHEMUDA
LAM
FATHEMOHE
MAD
CHAUDHRY
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
16
5
24AEGPS6227K1
Z7
SHEETAL
RAJANIKAN
T SHAH
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
16
6
24AAACV5996R
1ZD
SUPER
ELECTRO
PROCESSORS
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
16
7
24AABFM1219L
1ZJ
MATHARU &
SONS
Gujarat Partnershi
p
Dr. Ashir Tyagi,
Principal Nodal
Officer, CGST
Commissionerate,
Vadodara Zone
Cente
r
commr-
cexvdr2@nic.
in
16
8
24AAAFU9783E1
ZY
YUNESCO
TRADING
COMPANY
Gujarat Partnershi
p
J. A. Khan, Pr
Commissioner,
CGST
Commissionerate,
Gandhinagar
Cente
r
commr-
cexamd3@ni
c.in
16
9
24AAKFV2256P1
ZM
M/S.
VINAYAK
ENTERPRISE
Gujarat Partnershi
p
J. A. Khan, Pr
Commissioner,
CGST
Commissionerate,
Gandhinagar
Centr
e
commr-
cexamd3@ni
c.in
17
0
24AAFFS5991M2
ZJ
SIDDHI
DEVELOPER
S
Gujarat Partnershi
p
J. A. Khan, Pr
Commissioner,
CGST
Commissionerate,
Gandhinagar
Centr
e
commr-
cexamd3@ni
c.in
17
1
24AANFS1715K1
Z2
JALESWAR
PACKAGING
Gujarat Partnershi
p
J. A. Khan, Pr
Commissioner,
CGST
Commissionerate,
Gandhinagar
Cente
r
commr-
cexamd3@ni
c.in
17
2
24AAGFS9405F1
Z9
JALESWAR
TIN
INDUSTRIES
Gujarat Partnershi
p
J. A. Khan, Pr
Commissioner,
CGST
Commissionerate,
Gandhinagar
Cente
r
commr-
cexamd3@ni
c.in
Agenda for 38th GSTCM Volume 1
Page 224 of 300
17
3
24AAEFP9923D1
ZB
POOJA
MARKETING
Gujarat Partnershi
p
J. A. Khan, Pr
Commissioner,
CGST
Commissionerate,
Gandhinagar
Cente
r
commr-
cexamd3@ni
c.in
17
4
24AARFB1188R1
ZQ
BHAGWATI
SALES
CORPORATI
ON
Gujarat Partnershi
p
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
17
5
24AGWPP5728Q
1ZA
BHARATKU
MAR
RUPSINGBH
AI
PRAJAPATI
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
17
6
24AACFK2577Q
1ZV
KISHAN
EQUIPMENT
S
Gujarat Partnershi
p
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
17
7
24AAKCM1651L
1ZC
MANSI
AUTOCARE
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
17
8
24AHVPV6019J1
ZN
MEHULBHAI
JENTILAL
VEKARIYA
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
17
9
24AGXPA5579R
1ZD
NILESHBHAI
SHANTILAL
ANADKAT
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
18
0
24BTJPK6783R1
ZP
SAVANKUM
AR
NARSHIBHAI
KASUNDRA
Gujarat Proprietors
hip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
18
1
24ABRFS7101G1
Z5
SOMNATH
AUTO
AGENCY
Gujarat Partnershi
p
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
18
2
24ACUFS1020N1
ZV
SWAMINARA
YAN
ENGINEERS
Gujarat Partnershi
p
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
18
3
24ADSPK1378G2
ZB
BHARTIBEN
KIRITBHAI
KARIA
Gujarat Proprietors
hip
I. T. Keshwani,
Deputy
Commissioner of
State Tax, Rajkot
State dc22-
ct@gujarat.go
v.in
18
4
24AQVPS9428F1
Z5
KALYAN
PROVISION
STORE
(PIYUSH
FULCHAND
SHAH)
Gujarat Proprietors
hip
S. S. Rathore,
Deputy
Commiossioner,
State Tax,
Range-10,
Vadodara
State dc10-
ct@gujarat.go
v.in
18
5
24AAGHK0061B
1ZZ
KAMLESH
BALCHAND
SHAH HUF
Gujarat Hindu
Undivided
Family
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
18
6
06AABCE0275B1
ZA
ENTEC
INDUSTRIAL
FURNACES
PVT. LTD.
Haryana Private
Limited
Company
Pranesh Pathak,
Commissioner,
CGST
Commissionerate,
Faridabad
Cente
r
commr-
gstfbd@gov.i
n
18
7
02AABFG3083A
1Z8
GANPAT
RAM PREM
CHAND
Himachal
Pradesh
Partnershi
p
Anupam Kumar
Singh, Deputy
Commissioner of
State anupamk.sing
h@mailhptax.
gov.in
Agenda for 38th GSTCM Volume 1
Page 225 of 300
State Taxes &
Excise (IT), Shimla
18
8
20AAJCA8723A1
Z9
AASTHA
URJA
PRIVATE
LIMITED
Jharkhand Private
Limited
Company
Sheo Sahai Singh,
Joint Commissioner
of State Tax,
Ranchi
State gst-
comtax@jhar
khandmail.go
v.in
18
9
20AADCB4662P1
ZL
BARBRIK
PROJECT
LIMITED
Jharkhand Public
Limited
Company
Sheo Sahai Singh,
Joint Commissioner
of State Tax,
Ranchi
State gst-
comtax@jhar
khandmail.go
v.in
19
0
29AADCH5871J2
Z3
HP
COMPUTING
AND
PRINTING
SYSTEM
INDIA
PRIVATE
LIMITED
Karnataka Private
Limited
Company
G. Narayanaswamy,
Commissioner,
CGST
Commissionerate,
Bengaluru South
Cente
r
commr-
cexblr1@nic.i
n
19
1
29AADCH5825N
1Z2
HP PPS
SERVICES
INDIA
PRIVATE
LIMITED
Karnataka Private
Limited
Company
G. Narayanaswamy,
Commissioner,
CGST
Commissionerate,
Bengaluru South
Cente
r
commr-
cexblr1@nic.i
n
19
2
29AAMCS4252K
1ZT
M/S S I
GLOBAL PVT
LTD
Karnataka Private
Limited
Company
G. Narayanaswamy,
Commissioner,
CGST
Commissionerate,
Bengaluru South
Cente
r
commr-
cexblr1@nic.i
n
19
3
29ABIFS9939D1
ZK
SOUTH
INDIA
CERAMIC
CORP
Karnataka Partnershi
p
G. Narayanaswamy,
Commissioner,
CGST
Commissionerate,
Bengaluru South
Cente
r
commr-
cexblr1@nic.i
n
19
4
29AALFV8453B1
ZT
VERVE
CLOTHING
Karnataka Partnershi
p
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
19
5
29AAIFT3839N1
ZD
THE SMART I Karnataka Partnershi
p
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
19
6
29AAKFS2718P1
ZG
SHOPPIN Karnataka Partnershi
p
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
19
7
29AAAFH6213N
1Z7
HI - STYLE Karnataka Partnershi
p
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
19
8
29AAIFA7024N1
Z3
ADARSH
AROMATICS
Karnataka Partnershi
p
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@ka.gov.in
19
9
29AAACW3621J
1Z8
WAVE
MECHANICS
PRIVATE
LIMITED
Karnataka Private
Limited
Company
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
Agenda for 38th GSTCM Volume 1
Page 226 of 300
20
0
29ADRPV1935F1
ZZ
LEKHA
MARKETING
(YERRAGUN
TA
PHANIRAJA
VITAL)
Karnataka Proprietors
hip
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
20
1
29AFGPT4653P1
ZI
SWATHI
MEDICALS
AND
GENERAL
STORES
TARANATHA
NAYAK
Karnataka Proprietors
hip
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
20
2
29AFLPP4669Q1
Z7
USHA
MEDICALS
(DINAKAR
PRABHU)
Karnataka Proprietors
hip
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
20
3
27AACCS5421N1
Z4
SUTRA
SYSTEMS
INDIA PVT
LTD
Maharasht
ra
Private
Limited
Company
Vandana K. Jain,
Commissioner,
CGST
Commissionerate,
Pune
Cente
r
santosh.vatsa
@nic.in
20
4
27AACCJ5593N1
ZW
J B
DYECHEM
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Sanjay Mahendru,
Commissioner,
CGST
Commissionerate,
Belapur Navi
Mumbai
Cente
r
Mahendra.Pat
il@icegate.go
v.in
20
5
27AACCM3174A
1ZV
MOTHER
DAIRY
FRUITS &
VEGETABLE
PVT. LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
20
6
27AACCR8424L1
Z0
ROHIT PRESS
COMP
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
20
7
27AAKPT2341R1
ZZ
MANORAMA
MEDICAL
HALL
(VARDHAMA
N
BHIKCHAND
THOLE)
Maharasht
ra
Proprietors
hip
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
20
8
27AAECD4429P1
Z7
DYNAMIK
ENGINEERS
PVT. LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
20
9
27AAKFJ0287A1
ZK
JHAVERI
PRECIOUS
METALS LLP
Maharasht
ra
Limited
Liability
Partnershi
p
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
21
0
27AAAFD3967D
1ZL
DEV RAJ
RANGWALA
Maharasht
ra
Partnershi
p
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
21
1
27AAGCS3065C1
ZJ
SHRI BALAJI
ENTERTAIN
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
State gstit.state@m
ahagst.gov.in
Agenda for 38th GSTCM Volume 1
Page 227 of 300
MENT PVT
LTD
Commissioner of
State Tax, Mumbai
21
2
27AESPR7990G1
ZJ
AMRIT
ASHOK
RAJANI
Maharasht
ra
Proprietors
hip
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
21
3
27AADCR7351K
1Z1
ROSS
PROCESS
EQUIPMENT
PVT LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
21
4
27AAPCS4799A1
ZV
SUPREME
GOLD
IRRIGATION
S LIMITED
Maharasht
ra
Private
Limited
Company
K. V. S. Singh,
Commissioner,
CGST
Commissionerate,
Aurangabad
Cente
r
Letter
21
5
27AAJFS2112E1
ZK
SHREE
REFRIGERAT
ION
Maharasht
ra
Partnershi
p
K. V. S. Singh,
Commissioner,
CGST
Commissionerate,
Aurangabad
Cente
r
Letter
21
6
27AAFCS0360P3
ZZ
SSEC
FOUNDRY
EQUIPMENT
PVT.LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
21
7
27AAIFV7082M1
ZE
VTP
CORPORATI
ON LLP
Maharasht
ra
Partnershi
p
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
21
8
27AAECK1865G
1ZH
KTS
AUTOMOTRS
PVT LTD
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
21
9
27AAACJ8119Q1
Z0
JAINAM
EXPORTS
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
22
0
27AAACP9904H
1ZA
PUNJAB
CHEMICALS
AND CROP
PROTECTION
LIMITED
Maharasht
ra
Public
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
22
1
27ADRPT8326Q1
ZB
SUDHIR
DATTATRAY
THOMBARE
Maharasht
ra
Proprietors
hip
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
22
2
27ABYPJ6227F1
Z9
RAVINDRA
PRATAP
CHAND JAIN
Maharasht
ra
Proprietors
hip
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
22
3
27AAACI5684H1
ZC
SKANEM
INTERLABEL
S
INDUSTRIES
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Nilay Bunkar,
Assistant
Commissioner,
CGST
Commissionerate,
Palghar
Cente
r
amit.irs@gov
.in
22
4
27AKNPJ0913E1
ZE
TEJPAL
SHANTILAL
JAIN
Maharasht
ra
Proprietors
hip
C. P. S. Chauhan,
Deputy
Commissioner,
CGST
Cente
r
amit.irs@gov
.in
Agenda for 38th GSTCM Volume 1
Page 228 of 300
Commissionerate,
Mumbai South
22
5
27AABFK5277E1
ZC
M/ S.
KOLHAPUR
INDUSTRIAL
SALES
CORPORATI
ON.
Maharasht
ra
Partnershi
p
Shri V. N. Thete,
Commissioner,
CGST
Commissionerate,
Kolhapur
Cente
r
santosh.vatsa
@nic.in
22
6
27AFFPP6764E1
Z6
M/S. SHRI
SANKAR
VIJAY SAW
MILL
(VIRJIBHAI
LADHARAM
PATEL)
Maharasht
ra
Proprietors
hip
Shri V. N. Thete,
Commissioner,
CGST
Commissionerate,
Kolhapur
Cente
r
santosh.vatsa
@nic.in
22
7
27AAACG2936N
1ZC
M/S
GLASSPAAN
E
ALUMINIUM
(INDIA) PVT
LTD
Maharasht
ra
Private
Limited
Company
Shri P. H. Lal,
Assistant
Commissioner,
CGST
Commissionerate,
Mumbai West
Centr
e
Letter
22
8
27AAOCA1227A
1Z5
AURUS SHIP
MANAGEME
NT PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
22
9
27AAKCA2954Q
1Z0
ACME MEP
SERVICES (I)
PVT. LTD.
Maharasht
ra
Private
Limited
Company
Superintendent,
Computer Centre,
Mumbai Central
GST
Commissionerate,
Mumbai
Cente
r
comp-
gstmcentral@
gov.in
23
0
27AACPG5367L1
ZG
SHAWN
ANTHONY
GOMES
(PROP. OF
ACME
REFRIGERAT
ION CO.)
Maharasht
ra
Proprietors
hip
Superintendent,
Computer Centre,
Mumbai Central
GST
Commissionerate,
Mumbai
Cente
r
comp-
gstmcentral@
gov.in
23
1
21AFRPC1107L1
ZT
NABANITA
CHELL
(PROP- RAJ
ENTERPRISE
S)
Odisha Proprietors
hip
Sri J. Sateesh
Chandar, Joint
Commissioner,
CGST
Bhubaneshwar
Cente
r
sateesh.chand
ar@gov.in
23
2
21AVDPK0516D
1ZG
KAMDAR
SALES
ORGANIZATI
ON (DIPESH
KAMDAR)
Odisha Proprietors
hip
Sri J. Sateesh
Chandar, Joint
Commissioner,
CGST
Bhubaneshwar
Cente
r
sateesh.chand
ar@gov.in
23
3
21ABJFS9294C1
Z1
M/S. SUNNY
MOTORS.
Odisha Partnershi
p
Sri J. Sateesh
Chandar, Joint
Commissioner,
CGST
Bhubaneshwar
Cente
r
sateesh.chand
ar@gov.in
23
4
21AASPA3748H1
ZU
M/S. VIKASH
SALES
CORPORATI
ON (VIKASH
KUMAR
AGARWAL)
Odisha Proprietors
hip
Sri J. Sateesh
Chandar, Joint
Commissioner,
CGST
Bhubaneshwar
Cente
r
sateesh.chand
ar@gov.in
Agenda for 38th GSTCM Volume 1
Page 229 of 300
23
5
03AAAFN8429Q
1ZV
NAVYUG
BICYCLE
INDUSTRIES
Punjab Partnershi
p
Pawan Garg,
Deputy
Commissioner of
State Tax, Ludhiana
Division
State aetcgstpb@g
mail.com
23
6
03AAAFW1149C
1ZS
WATSON
ENGINEERIN
G WORKS
Punjab Partnershi
p
Pawan Garg,
Deputy
Commissioner of
State Tax, Ludhiana
Division
State aetcgstpb@g
mail.com
23
7
33AAECK3374L1
ZD
KUN
AEROSPACE
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commissioner of
State Tax, Chennai
State jccs@ctd.tn.g
ov.in
23
8
36AAACK9215C
1ZU
M/S.SUN
AEROSPACE
SYSTEMS
LIMITED
Telangana Public
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct
.gov.in
23
9
36AACCK4004B
1Z9
KESARI
FIBRES
PRIVATE
LIMITED
Telangana Private
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct
.gov.in
24
0
36AADCE7440G
1ZQ
EXIMIUS
DESIGN
INDIA
PRIVATE
LIMITED
Telangana Private
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct
.gov.in
24
1
36AADCS3986P1
ZI
M/S. SUNKAP
AUTOMATIO
N
LIMITED
Telangana Private
Limited
Company
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct
.gov.in
24
2
36AGKPV7773R
1Z0
MAHESHKU
MAR
RAJESHWAR
RAO
VENNA
Telangana Proprietors
hip
Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tgct
.gov.in
24
3
09AABCD1608D
1Z6
DEY'S
MEDICAL
STORES
(MANUFACT
URING) LTD
Uttar
Pradesh
Public
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
24
4
09AABCD4017E
1Z3
DEY'S
MEDICAL
STORES PVT
LTD
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
24
5
09AAOFK3607R
1ZK
KOHINOOR
STONE
IMPEX
Uttar
Pradesh
Partnershi
p
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
24
6
09AAOFP6769M
1Z4
PREMIUM
METALS
Uttar
Pradesh
Partnershi
p
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
24
7
09DGDPK8788P1
Z7
SONU
KUMAR
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
Agenda for 38th GSTCM Volume 1
Page 230 of 300
24
8
09AJTPB9459Q1
Z0
M/S.
TIRUPATI
PRINT PACK
(ARCHIT
BANSAL)
Uttar
Pradesh
Proprietors
hip
Abhijeet Patel,
Nodal Officer,
CGST
Commissionerate,
Ghaziabad
Cente
r
Abhijeet1.Pat
el@icegate.g
ov.in
24
9
09ABEFA0785B1
ZQ
AADITYA
AYUSH
DISTRIBUTIO
NS LLP
Uttar
Pradesh
Partnershi
p
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
0
09AHCPG8121H
1ZJ
ADITYA
AGENCY
VINOD
KUMAR
GUPTA)
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
1
09ABEPH7517C1
ZW
MAHENDRA
KUMAR
HIRANI
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
2
09ANCPR1630A1
ZH
BALESHWAR
RAI
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
3
09AISPR7773F1Z
D
PREM
NARAYAN
RAI
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,



State ctithqlu-
up@nic.in
25
4
09AAFCD3061L1
ZI
RAMAN
KUMAR
AGRAWAL
(DRESS
LAND
GLOBAL
PRIVATE
LIMITED)
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
5
09AAMFM8571A
1Z2
M/S MAK
ENGINEERIN
G SERVICES
Uttar
Pradesh
Partnershi
p
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
6
09AEVPK5662F1
ZY
BHUPENDER
KUMAR
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
Uttar Pradesh
State ctithqlu-
up@nic.in
25
7
09ALPPG9058E1
ZP
HIMANSHU
GUPTA
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
8
09AAACM1000D
2ZB
MANGLA
HOISTS
PRIVATE
LIMITED
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
25
9
09AANCA5405H
2ZL
M/S ADITYA
CLEAN
ENERGY
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
Agenda for 38th GSTCM Volume 1
Page 231 of 300
SYSTEMS
PVT.LTD.
26
0
09AADCB2583M
2ZA
BOP
PRIVATE
LIMITED
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
1
09ABDPN3089L1
Z5
SHIV KUMAR
NAGESHWA
RAN
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
2
09AAYFS2841K1
ZE
SAHIB
AUTOMOBIL
ES
Uttar
Pradesh
Partnershi
p
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
3
09AABCM3446Q
1ZY
MANGLA
PLYWOOD
PRIVATE
LIMITED
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
4
09AAKFN3247J1
ZX
NATIONAL
EMPORIUM
Uttar
Pradesh
Partnershi
p
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
5
09CAKPS6436G1
Z7
JRM
SOLUTION
(ASHISH
SRIVASTAV)
Uttar
Pradesh
Proprietors
hip
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
6
09AACCL9072A
1ZL
M/S
LUMINOSITY
SOLUTIONS
PVT.LTD.
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
7
09AABCF8036H1
ZK
FOURWHEEL
S AUTO
PRIVATE
LIMITED
Uttar
Pradesh
Private
Limited
Company
S. K. Sharma,
Commissioner,
Central
Government,
Kanpur
Centr
e
commr-
cexkpr@nic.i
n
26
8
09AABCU5425B
1ZM
USL
CHEMICALS
PVT LTD
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
26
9
05AACCR3682E1
ZJ
M/S R.C.C
DEVELOPER
S LTD
Uttarakhan
d
Private
Limited
Company
Anurag Mishra,
Deputy
Commissioner of
State Taxes,
Uttarakhand
State anuragmishra
75@gmail.co
m
27
0
05ABEPC9005C1
ZE
VIJAY
CHAUHAN
Uttarakhan
d
Proprietors
hip
Anurag Mishra,
Deputy
Commissioner of
State Taxes,
Uttarakhand
State anuragmishra
75@gmail.co
m
27
1
05AGEPS6465R1
ZJ
M/S SANGAM
SANITARY
STORE
(RAJAN
KUMAR
SHARMA)
Uttarakhan
d
Proprietors
hip
Anurag Mishra,
Deputy
Commissioner of
State Taxes,
Uttarakhand
State anuragmishra
75@gmail.co
m
27
2
05CYEPS0787C1
ZE
M/S
UNIVERSAL
SANATRY
WORLD
Uttarakhan
d
Proprietors
hip
Anurag Mishra,
Deputy
Commissioner of
State anuragmishra
75@gmail.co
m
Agenda for 38th GSTCM Volume 1
Page 232 of 300
(MEENAKSHI
SHARMA)
State Taxes,
Uttarakhand
27
3
05AANCS5518H
1Z6
SWIFT
LIFESCIENCE
S PVT LTD
Uttarakhan
d
Private
Limited
Company
Anurag Mishra,
Deputy
Commissioner of
State Taxes,
Uttarakhand
State anuragmishra
75@gmail.co
m
27
4
05AGCPB6785B1
ZS
INDERPAL
SINGH
BINDRA
Uttarakhan
d
Proprietors
hip
Anurag Mishra,
Deputy
Commissioner of
State Taxes,
Uttarakhand
State anuragmishra
75@gmail.co
m
27
5
05ADIPB2196B1
Z3
INDERJEET
SINGH
BINDRA
Uttarakhan
d
Proprietors
hip
Anurag Mishra,
Deputy
Commissioner of
State Taxes,
Uttarakhand
State anuragmishra
75@gmail.co
m
27
6
19ACYPA9329E1
Z6
SAROJ
AGARWALA
West
Bengal
Proprietors
hip
Sima Sarkar, Senior
Joint
Commissioner,
Commercial Taxes,
West Bengal
State sima.sarkar@
wbcomtax.go
v.in
27
7
19AABCI6064J1
ZB
I T T LINES
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Atanu Majumdar,
Addtional
Commissioner of
Commercial Taxes,
West Bengal
State majumder.cta
x@wbcomtax
.gov.in
27
8
19AACFU4577A
1Z5
UNIVERSAL
TRADING
SOLUTIONS
West
Bengal
Partnershi
p
Atanu Majumdar,
Addtional
Commissioner of
Commercial Taxes,
West Bengal
State majumder.cta
x@wbcomtax
.gov.in

Category B2: Cases where TRAN 1 Fresh/Revision Attempted with No error or No valid error
reported: As per GST System Logs, the taxpayer has tried for Saving / Submitting/Filing Revision
and there are no evidences of system errors in the log.
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
Center/
State
E-Mail
ID
279 37AABCP742
2K1Z8
PORUS
LABORATO
RIES
PRIVATE
LIMITED
Andhra
Pradesh
Private
Limited
Company
M. Srihari Rao,
Commissioner,
CGST
Commissionerat
e, Guntur
Center srihari.r
ao@go
v.in
280 37AHIPA1686
P1ZV
AKUTHOTA
PADMA
SEKHAR
Andhra
Pradesh
Proprietorsh
ip
Shri. D. Ramesh,
Joint
Commissioner,
Commercial
Taxes
Department,
Vijayawada
State ap-
addl.it
@apct.g
ov.in
Agenda for 38th GSTCM Volume 1
Page 233 of 300
281 37AAECV040
8J1ZD
VITAL
PAPER
PRODUCTS
PRIVATE
LIMITED
Andhra
Pradesh
Private
Limited
Company
Shri. D. Ramesh,
Joint
Commissioner,
Commercial
Taxes
Department,
Vijayawada
State ap-
jcgstn@
apct.go
v.in
282 37AAFFR724
8L1ZM
RAMA
KRISHNA
TRADERS,
KAREMPUD
I
Andhra
Pradesh
Partnership M. Prakasarao,
Deputy
Commissioner
of State Tax,
Andhra Pradesh
State apdcnrp
@gmail
.com
283 18AASFP7555
M1Z7
PARVATI
ASSOCIATE
S
Assam Partnership Subrata Gogoi,
Principal Nodal
Officer, State
Govt, Assam
State sugogoi
@gmail
.com
284 10AKTPK073
4E1ZJ
RAKESH
KUMAR
Bihar Proprietorsh
ip
Mukesh Kumar,
Assistant
Commissioner
State-Tax, Patna
State mukesh
.kumar1
982@g
ov.in
285 22ABHPN851
2G1ZU
SUKUND
RAO
NAGPURE
Chhattisgar
h
Proprietorsh
ip
Deepak Giri
Deputy
Commissioner
State Tax,
Raipur ,
State deepakg
iri.cctd-
cg@go
v.in
286 22AADCJ438
5P1Z5
JASWANI
HONDA PVT
LTD
Chhattisgar
h
Private
Limited
Company
Deepak Giri
Deputy
Commissioner
State Tax,
Raipur ,
State deepakg
iri.cctd-
cg@go
v.in
287 07AAACM63
96E2ZC
HITACHI
SYSTEMS
MICRO
CLINIC PVT
LTD
Delhi Private
Limited
Company
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
State rajesh.
madan4
3@gov.
in
288 07AAAAA467
7Q1Z8
ASSOCIATI
ON OF
INDIAN
MAGAZINE
S
Delhi Society/
Club/ Trust/
AOP
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
State rajesh.
madan4
3@gov.
in
289 07AAJFJ0750
H1ZH
JOGINDER
MOTOR
STORES
Delhi Partnership Technical
Branch, O/o the
Chief
Commissioner,
CGST & CX,
Delhi Zone
Center ccu-
cexdel
@nic.in
290 07AAAFS431
1C1ZU
SUMAT
PERSHAD &
SONS
Delhi Partnership Technical
Branch, O/o the
Chief
Commissioner,
CGST & CX,
Delhi Zone
Center ccu-
cexdel
@nic.in
Agenda for 38th GSTCM Volume 1
Page 234 of 300
291 07AAACS228
0F1ZM
SHRINIWAS
TIN
INDUSTRIE
S PRIVATE
LIMITED
Delhi Private
Limited
Company
Niharika Gupta,
Assistant
Commissioner,
Central
Government,
New Delhi
Center ccu-
cexdel
@nic.in
,
292 07AACCR643
9D1ZG
REGENT
GARAGE
PRIVATE
LIMITED.
Delhi Private
Limited
Company
Adyansh Dabas,
Assistant
Commissioner,
CGST
Commissionerat
e, Rohini
Center ccu-
cexdel
@nic.in
,
293 24AABCL263
5C1Z3
L&T- MHPS
BOILERS
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@guj
arat.gov
.in
294 24ASHPP5983
G2ZB
PRAKASH
NOTANDAS
PARWANI
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@guj
arat.gov
.in
295 24AHHPM503
3H1ZJ
DEVANGKU
MAR
LALTIKUM
AR METHA
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@guj
arat.gov
.in
296 24ACEPM625
7H1ZK
HOTCHAND
HARIRAM
MULCHAN
DANI
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@guj
arat.gov
.in
297 24AFUPM069
8B1Z9
NARAYAN
HARIRAM
MULCHAN
DANI
Gujarat Proprietorsh
ip
S. M. Saxena,
Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@guj
arat.gov
.in
298 24ADAPP312
5C1Z8
KARUNA
SURESHBH
AI PAREKH
Gujarat Proprietorsh
ip
Bhupendra M.
Shrimali,
Deputy
Commissioner
of State Tax,
Gandhidham
Kutch
State dc25-
rjt2-
gstn@g
ujarat.g
ov.in
299 24ADFFS3809
K1ZX
SUN SHINE
SALES
Gujarat Partnership M. S. Jani,
Deputy
Commissioner
of State Tax,
Rajkot
State dc22-
ct@guj
arat.gov
.in
300 02AFWPK129
7A1ZK
RAKESH
KUMAR
Himachal
Pradesh
Proprietorsh
ip
Anupam Kumar
Singh, Deputy
Commissioner
of State Taxes &
Excise (IT),
Shimla
State anupam
k.singh
@mailh
ptax.go
v.in
301 01ABSPK229
2B1ZZ
ASHWANI
KUMAR
(M/S
Jammu &
Kashmir
Proprietorsh
ip
Sandeep Kumar,
Programmer,
Coordinator
Jammu Division,
State sandeep
.prog12
3@gma
il.com
Agenda for 38th GSTCM Volume 1
Page 235 of 300
SANDEEPA
MOTORS)
State Admin
GST, STC, J&K
GST, Nodal
Officer
GST/BAS
302 01AAZPG518
5B1ZS
VIPUL
GUPTA (M/S
AUTO
HOUSE)
Jammu &
Kashmir
Proprietorsh
ip
Sandeep Kumar,
Programmer,
Coordinator
Jammu Division,
State Admin
GST, STC, J&K
GST, Nodal
Officer
GST/BAS
State sandeep
.prog12
3@gma
il.com
303 20AACCN474
6R1Z5
POORVA
MOTORS
PRIVATE
LIMITED
Jharkhand Private
Limited
Company
Sheo Sahai
Singh, Joint
Commissioner
Of State Tax,
Ranchi
State gst-
comtax
@jhark
handma
il.gov.in
304 20AABCJ2852
P1ZJ
JAI DURGA
IRON
PRIVATE
LIMITED
Jharkhand Private
Limited
Company
Sheo Sahai
Singh, Joint
Commissioner
of State Tax,
Ranchi
State gst-
comtax
@jhark
handma
il.gov.in
305 29AAACI6320
E1ZV
IWAVE
SYSTEMS
TECHNOLO
GIES PVT
LTD
Karnataka Private
Limited
Company
G.
Narayanaswamy
, Commissioner,
CGST
Commissionerat
e, Bengaluru
South
Centre commr-
cexblr1
@nic.in
306 29AADCM74
01K1ZB
MEEN BEEN
ELASTOME
RS PVT LTD
Karnataka Private
Limited
Company
G.
Narayanaswamy
, Commissioner,
CGST
Commissionerat
e, Bengaluru
South
Centre commr-
cexblr1
@nic.in
307 27BWMPS800
6B1ZF
BHARATKU
MAR
BHAWARL
AL SHAH
Maharashtr
a
Proprietorsh
ip
Vandana K.
Jain,
Commissioner,
CGST
Commissionerat
e, Pune
Centre santosh.
vatsa@
nic.in
308 27AASFA412
5A1ZS
AMIRAJ
CONSTRUC
TIONS
Maharashtr
a
Partnership Ganesh Prasad
Sharma,
Assistant
Commissioner,
CGST
Commissionerat
e, Mumbai West
Centre division
10cgstw
est@gm
ail.com
309 27AAUFA070
5C1ZS
A CABLE Maharashtr
a
Partnership Kalyaneshwari
Patil, Deputy
Commissioner
State gstit.sta
te@ma
Agenda for 38th GSTCM Volume 1
Page 236 of 300
of State Tax,
Mumbai
hagst.g
ov.in
310 27AFOPM161
8M1Z0
RAJESH
ARJUN
MISHRA
Maharashtr
a
Proprietorsh
ip
Kalyaneshwari
Patil, Deputy
Commissioner
of State Tax,
Mumbai
State gstit.sta
te@ma
hagst.g
ov.in
311 27AAAFR796
4G1ZW
ROOPAM
TRADING
SYNDICATE
Maharashtr
a
Partnership Kalyaneshwari
Patil, Deputy
Commissioner
of State Tax,
Mumbai
State gstit.sta
te@ma
hagst.g
ov.in
312 27AACFH603
8D1ZN
H ROSHAN
TUBES
Maharashtr
a
Partnership Kalyaneshwari
Patil, Deputy
Commissioner
of State Tax,
Mumbai
State gstit.sta
te@ma
hagst.g
ov.in
313 27AADFT530
6P2ZR
TARACHAN
D FOJMAL
Maharashtr
a
Partnership Kalyaneshwari
Patil, Deputy
Commissioner
of State Tax,
Mumbai
State gstit.sta
te@ma
hagst.g
ov.in
314 27AABCI0121
N1ZS
RIDDHYMI
C
TECHNOLO
GIES PVT.
LTD.
Maharashtr
a
Private
Limited
Company
Shri Amit
Kumar Sharma,
Deputy
Commissioner,
CGST, Mumbai
Center amit.irs
@gov.i
n
315 27AABCM567
4J1Z4
MCNROE
CONSUMER
PRODUCTS
PRIVATE
LIMITED
Maharashtr
a
Private
Limited
Company
Shri Amit
Kumar Sharma,
Deputy
Commissioner,
CGST
Commissionerat
e, Mumbai
Center amit.irs
@gov.i
n
316 27AADCB959
2L1Z0
B K
LOGISTICS
PRIVATE
LIMITED
Maharashtr
a
Private
Limited
Company
Shri Milind
Gawai,
Commissioner,
Central Tax,
Pune I
Commissionerat
e,
Center santosh.
vatsa@
nic.in
317 27ABCPB511
1C1ZK
PRADEEP
DATTATRA
YA
BANGINWA
R
Maharashtr
a
Proprietorsh
ip
Additional
Commissioner
(CCO), Nagpur
Zone
Center cccexna
g@gma
il.com
318 27AABCV363
3Q1ZU
VIRAJ
REALITY
PVT.LTD.
Maharashtr
a
Private
Limited
Company
Rajiv Magoo,
Joint
Commissioner,
CGST
Commissionerat
e, Nashik
Center gstnsk1
@gmail
.com
319 27AAZPN339
0B1ZC
M/S INDIA
TRADE
Maharashtr
a
Proprietorsh
ip
D. P. S.
Kushwah,
Center Letter
Agenda for 38th GSTCM Volume 1
Page 237 of 300
LINKS
(BALJINDE
R SINGH
INDRAJIT
SINGH
NAYYAR)
Additional
Commissioner,
CGST
Commissionerat
e, Nagpur
320 27AAPFM334
8E1Z4
MAHAVIR
TRADE
CENTRE
Maharashtr
a
Partnership Superintendent,
Computer
Centre, Mumbai
Central GST
Commissionerat
e,
Center comp-
gstmcen
tral@go
v.in
321 21AABCM567
4J1ZG
MCNROE
CONSUMER
PRODUCTS
PRIVATE
LIMITED
Odisha Private
Limited
Company
Dipankar Sahu,
Joint
Commissioner
of CT & GST
(IT),
Commissionerat
e of CT & GST,
Odisha
State dcctitp
@odish
atax.go
v.in
322 21AAMCS590
0N1Z6
M/S.
SUPRATIK
INFRA
VENTURES
PVT. LTD
Odisha Private
Limited
Company
Sri J. Sateesh
Chandar, Joint
Commissioner,
CGST & Central
Excise
Commissionerat
e,
Bhubaneshwar
Center sateesh.
chandar
@gov.i
n
323 34AAACK899
1K1Z0
K U N AUTO
COMPANY
PRIVATE
LIMITED
Puducherry Private
Limited
Company
K. Sridhar,
Deputy
Commissioner
of State Tax,
Puducherry
State dcctax.
pon@ni
c.in
324 34AARFS167
3G1ZX
M/S. SRI
LAXMI SAW
MILL
Puducherry Partnership Shri U.
Niranjan,
Commissioner,
CGST & Central
Excise
Commissionerat
e, Puducherry
Center pondyc
ex.gst@
gov.in
325 03BRXPA125
8D1Z2
KUSUM
ARORA
Punjab Proprietorsh
ip
Pawan Garg,
Deputy
Commissioner
of State Tax,
Ludhiana
Division
State aetcgstp
b@gma
il.com
326 03ACYPA505
5D1ZU
RAJESH
ARORA
Punjab Proprietorsh
ip
Pawan Garg,
Deputy
Commissioner
of State Tax,
Ludhiana
Division
State aetcgstp
b@gma
il.com
Agenda for 38th GSTCM Volume 1
Page 238 of 300
327 03AAIFD7684
D1ZH
DAWA
BAZAR
Punjab Partnership Pawan Garg,
Deputy
Commissioner
of State Tax,
Ludhiana
Division
State aetcgstp
b@gma
il.com
328 33AAGCA095
9B1Z5
M/S.AVG
WIRE
SCREENS
PRIVATE
LTD.
Tamil
Nadu
Private
Limited
Company
Shri. G.
Sreenivasa Rao,
Commissioner,
CGST
Commissionerat
e, Coimbatore
Center comp.c
hennain
orth@g
ov.in
329 33AACCC731
1D1ZB
CHENNAI
ENGINEERI
NG
COATING
COMPANY
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner
of State Tax,
Chennai
State jccs@ct
d.tn.gov
.in
330 33AAACT793
3Q1ZT
TIRUPPUR
TEXTILES
PVT LTD
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner
of State Tax,
Chennai
State jccs@ct
d.tn.gov
.in
331 33AAECC662
1L1ZP
COGENT
AUTOMATI
ON
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner
of State Tax,
Chennai
State jccs@ct
d.tn.gov
.in
332 33AAVFM256
4J1ZU
MSRINATH
ANDCO
Tamil
Nadu
Partnership S. Ramasamy,
Joint
Commissioner
of State Tax,
Chennai
State jccs@ct
d.tn.gov
.in
333 33ARMPT341
2E1ZY
KADAIKAR
REHANA
TABASSUM
(TRADE
NAME:NAFI
A
LEATHERS)
Tamil
Nadu
Proprietorsh
ip
M. Sreedhar
Reddy, Principal
Commissioner
of GST
Commissionerat
e, Chennai-
North
Center comp.c
hennain
orth@g
ov.in
334 33AUOPK123
3F1ZY
MOHAMED
NASIRUDDI
N
KADAIKAR(
TRADE
NAME:M.M.
S.
LEATHERS)
Tamil
Nadu
Proprietorsh
ip
M. Sreedhar
Reddy, Principal
Commissioner
of GST
Commissionerat
e, Chennai-
North
Center comp.c
hennain
orth@g
ov.in
335 09AJBPD0909
P1Z5
PARWATI
DEVI
Uttar
Pradesh
Proprietorsh
ip
Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
State ctithqlu
-
up@nic
.in
Agenda for 38th GSTCM Volume 1
Page 239 of 300
Quarter,
Lucknow,
336 09AAEFA097
9J1Z7
ASIAN
HANDICRA
FTS
Uttar
Pradesh
Partnership Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
Quarter,
Lucknow,
State ctithqlu
-
up@nic
.in
337 09ABQPV624
0E1Z8
WHI
HANDICRA
FTS (ASHA
VIJ)
Uttar
Pradesh
Proprietorsh
ip
Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
Quarter,
Lucknow,
State ctithqlu
-
up@nic
.in
338 09AABCF068
9C1ZR
FOREVER
NEW
APPARELS
(P) LTD
Uttar
Pradesh
Private
Limited
Company
Naresh Kumar
Tiwari, Asst
Commr, CGST
Commissionerat
e, Noida
Center nktiwari
.66@go
v.in
339 09AABCM567
4J1Z2
MCNROE
CONSUMER
PRODUCTS
PVT. LTD
Uttar
Pradesh
Private
Limited
Company
Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
Quarter,
Lucknow,
State ctithqlu
-
up@nic
.in
340 09AZFPS0446
Q1ZO
M/S CITY
ELECTRONI
CS (SIMRAN
SUNEJ)
Uttar
Pradesh
Proprietorsh
ip
Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
Quarter,
Lucknow,
State ctithqlu
-
up@nic
.in
341 09ABCFM757
7P1ZB
MARUTI
INDUSTRIA
L
CORPORATI
ON
Uttar
Pradesh
Partnership Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
Quarter,
Lucknow,
State ctithqlu
-
up@nic
.in
342 09AAMPA588
9M1ZX
RAJENDRA
AGRAWAL
Uttar
Pradesh
Proprietorsh
ip
Joint
Commissioner
(I.T.),
Commercial
Taxes, Head
Quarter,
Lucknow,
State ctithqlu
-
up@nic
.in
343 05AAECM907
4F1ZE
M/S MAGIC
WIRE PVT
LTD,
SALEMPUR
RAJPUTAN
Uttarakhan
d
Private
Limited
Company
Anurag Mishra,
Deputy
Commissioner
of State Taxes,
Uttarakhand
State anurag
mishra7
5@gma
il.com
Agenda for 38th GSTCM Volume 1
Page 240 of 300
A,
ROORKEE.
344 05AAGFP570
5R1ZS
M/S PAGIA
HARDWAR
E
Uttarakhan
d
Partnership Anurag Mishra,
Deputy
Commissioner
of State Taxes,
Uttarakhand
State anurag
mishra7
5@gma
il.com
345 19ADOPD004
3R1Z7
AVINASH
KUMAR
DUBEY (M/S
DISHA
AIRWAYS
ENTERPRIS
E)
West
Bengal
Proprietorsh
ip
Tarun
Majumder,
Assistant
Commissioner
CGST
Commissionerat
e, Kolkata North
Center kolkata
north.gs
t@gov.i
n
346 19ABRFS0714
M1ZM
M/S
SPEEDKING
COURIER
SERVICE
West
Bengal
Partnership Tarun
Majumder,
Assistant
Commissioner
CGST
Commissionerat
e, Kolkata North
Center kolkata
north.gs
t@gov.i
n
347 19ALUPP1900
D1Z1
MADHABI
PAL
West
Bengal
Proprietorsh
ip
Sima Sarkar,
Senior Joint
Commissioner,
Commercial
Taxes, West
Bengal
State sima.sar
kar@w
bcomta
x.gov.in

Agenda for 38th GSTCM Volume 1
Page 241 of 300
Category B3: Cases where the taxpayer has Succesfully Filed as Per Logs with No Valid Error
reported: The taxpayer has successfully filed TRAN1 and no technical errors has been found.
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
Center/
State
E-Mail ID
348 37AAGCA9960N1
ZX
APPLE
INDUSTRIE
S LTD
Andhra
Pradesh
Public
Limited
Compan
y
D. Venkateswara
Reddy,
Commissioner,
CGST
Commissionerate,
Tirupati
Center comm.tpt@g
ov.in
349 37AAMFS1080L1
ZS
M/S SAKTHI
EXPORTS
Andhra
Pradesh
Partnersh
ip
M. Srihari Rao,
Commissioner,
CGST
Commissionerate,
Guntur
Center srihari.rao@g
ov.in
350 37ABBPV5404F1
ZQ
SRI
VENKATA
RAMANA
FERTILIZER
S NERELLA
VENKATAS
UBBARAO
Andhra
Pradesh
Proprieto
rship
M. Prakasarao,
Deputy
Commissioner of
State Tax, Andhra
Pradesh
State apdcnrp@gm
ail.com
351 10AAACP6474E1
ZS
POLYCAB
INDIA
LIMITED
(FORMERL
Y KNOWN
AS
POLYCAB
WIRES
PRIVATE
LIMITED)
Bihar Public
Limited
Compan
y
Nitin Anand,
Commissioner,
CGST & Central
Excise
Commissionerate,
Patna-II
Center nitinanand.irs
@gov.in
352 26AABCD1683Q1
Z8
HAMILTON
HOUSEWAR
ES PRIVATE
LIMITED
Dadra
and
Nagar
Haveli
Private
Limited
Compan
y
Shri. Nilesh Gurav,
Deputy
Commissioner,
VAT / GST,
Silvassa
State ac1-ctd-
dnh@nic.in
353 07DYVPS3544D2
ZW
LAKSHITA
FIRE
PROTECTIO
N (NANDAN
SINGH)
Delhi Proprieto
rship
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
Delhi
State rajesh.madan
43@gov.in
354 07AABCF6085C1
ZT
FALCON
TECHNOLO
GIES
PRIVATE
LIMITED
Delhi Private
Limited
Compan
y
Assistant
Commissioner, O/o
the Principal Chief
Commissioner,
CGST & CX, Delhi
Zone
Center ccu-
cexdel@nic.i
n
355 07AACCB6217H1
ZW
BASUKI
STEELS
PRIVATE
LIMITED
Delhi Private
Limited
Compan
y
Sidharth Goyal,
Assistant
Commissioner,
Office of Chief
Center ccu-
cexdel@nic.i
n
Agenda for 38th GSTCM Volume 1
Page 242 of 300
Commissioner of
CGST & CX, Delhi
Zone
356 07AACFV3019L1
Z3
VIDYADEE
P ALLIED
TRADERS
Delhi Partnersh
ip
Rajesh Madan,
Nodal Officer-1,
Trade & Taxes
Department,
Government of
NCT of Delhi,
Delhi
State rajesh.madan
43@gov.in
357 07AACCH0670G1
ZV
NOVA
INTEGRATE
D SYSTEMS
LIMITED
Delhi Public
Limited
Compan
y
Sidharth Goyal,
Assistant
Commissioner,
Office of Chief
Commissioner of
CGST & CX, Delhi
Zone
Center ccu-
cexdel@nic.i
n
358 24ACMFS9580R1
ZY
SANKALP
RECYCLIN
G
Gujarat Partnersh
ip
Dr. Tejpal Singh,
Principal
Commissioner,
CGST Ahmedabad
Center commr-
cexamd3@ni
c.in
359 24AABCP5949D1
ZI
P P I PUMPS
PRVT LTD
Gujarat Private
Limited
Compan
y
S. M. Saxena, Joint
Commissioner,
State Govt,
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.go
v.in
360 24AAACL2740H1
ZW
LATHIA
INDUSTRIA
L SUPPLIES
COMPANY
PRIVATE
LIMITED
Gujarat Private
Limited
Compan
y
S. M. Saxena, Joint
Commissioner,
State Govt,
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.go
v.in
361 24AACCS1023J1Z
S
SEAPLAST
INDIA
PRIVATE
LIMITED
Gujarat Private
Limited
Compan
y
S. M. Saxena, Joint
Commissioner,
State Govt,
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.go
v.in
362 24AAACB4699K1
ZD
BHAGWATI
AUTOCAST
LTD
Gujarat Public
Limited
Compan
y
S. M. Saxena, Joint
Commissioner,
State Govt,
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.go
v.in
363 24AAIFN9495J1Z
L
NATURAL
CROP CARE
Gujarat Partnersh
ip
J. A. Khan,
Principle
Commissioner,
CGST & Central
Excise
Commissionerate,
Gandhinagar
Centre commr-
cexamd3@ni
c.in
364 24AABCG3701G1
Z7
GAJANAND
MOTORS
PVT. LTD.
Gujarat Private
Limited
Compan
y
J. A. Khan,
Principle
Commissioner,
CGST & Central
Excise
Commissionerate,
Gandhinagar
Centre commr-
cexamd3@ni
c.in
365 24AMJPP1882G1Z
W
WORTH
INDIS
STRIES
Gujarat Proprieto
rship
J. A. Khan,
Principle
Commissioner,
Centre commr-
cexamd3@ni
c.in
Agenda for 38th GSTCM Volume 1
Page 243 of 300
(BHARATK
UMAR
RAMLAL
PATEL)
CGST & Central
Excise
Commissionerate,
Gandhinagar
366 24AAOFG9363L1
ZR
GRANNY'S
SPICES
(INDIA) LLP
Gujarat Limited
Liability
Partnersh
ip
S. M. Saxena, Joint
Commissioner,
State Govt,
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.go
v.in
367 24ADAFS9163K1
ZR
SHUBHAM
STEEL
Gujarat Partnersh
ip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
368 24AAGFS1163C1
ZO
SONA
PUMPS
Gujarat Partnersh
ip
S. M. Saxena, Joint
Commissioner,
Ahmedabad,
State jcegov-
ct@gujarat.go
v.in
369 01ATMPG3376J1
ZO
DEV RAJ
GUPTA (M/S
J K TILE
HOUSE)
Jammu
&
Kashmir
Proprieto
rship
Sandeep Kumar,
Programmer,
Coordinator Jammu
Division, State
Admin GST, STC,
J&K GST, Nodal
Officer GST/BAS
State sandeep.prog
123@gmail.c
om
370 20AKXPS8371F1Z
N
HEMANT
KUMAR
SINGH
Jharkhan
d
Proprieto
rship
Sheo Sahai Singh,
Joint Commissioner
Of State Tax,
Ranchi
State gst-
comtax@jhar
khandmail.go
v.in
371 20AABCE6875H1
ZQ
ELECTRO
STEELS
LIMITED
Jharkhan
d
Public
Limited
Compan
y
Nitin Anand,
Commissioner,
CGST & CX
Ranchi Zone
Center nitinanand.irs
@gov.in
372 29ABCFM9572G1
ZT
MAHATHI
TRADING
LLP
Karnatak
a
Partnersh
ip
Dr. M. Aamir M.
Iqbal Siddiqui,
Assistant
Commissioner,
CGST
Commissionerate,
Bengaluru West
Center p.muralidhara
n@ltu.gov.in
373 29AAMFN1523D1
ZF
NEYA
FASHION
Karnatak
a
Partnersh
ip
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
374 29AAHFH6613B1
ZL
HONEY
DEW
Karnatak
a
Partnersh
ip
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
375 29AYOPM0849D1
Z5
ROHIT
PURUSHOT
TAM
MADIKAR
Karnatak
a
Proprieto
rship
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
376 29ASHPM3082H1
ZH
NOOR
FATHIMA
MURMURA
INDSTRIES
(BALEGAR
MOHAMED
MUJEEB)
Karnatak
a
Proprieto
rship
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
377 29AAACI2953B1Z
U
INTEGRAL
AUTOMATI
ON
Karnatak
a
Private
Limited
Basavaraj K. S.,
Joint Commissioner
State basavaraj.sag
ar@gmail.co
m
Agenda for 38th GSTCM Volume 1
Page 244 of 300
PRIVATE
LIMITED
Compan
y
of Commercial
Taxes,
378 29AAECN3237B1
ZQ
COSTA
INFRA
PRIVATE
LIMITED
Karnatak
a
Private
Limited
Compan
y
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
379 29ARRPS9565N2
Z9
SUMATHI Karnatak
a
Proprieto
rship
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
380 29CCNPK7809L1
ZS
SRI
ANNAPURN
ESHWARI
MOBILE
CARE
(KALAGEV
AHALLI
LINGARAJU
KIRAN
KUMAR)
Karnatak
a
Proprieto
rship
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
381 29ANEPR2020E1
ZB
MOHAMED
RAFI
Karnatak
a
Proprieto
rship
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
382 29AADFM1794J1
ZV
MALNAD
CASHEWS
Karnatak
a
Partnersh
ip
Basavaraj K. S.,
Joint Commissioner
of Commercial
Taxes,
State basavaraj.sag
ar@gmail.co
m
383 29AACCV0498C1
Z9
VIJAYKANT
DAIRY AND
FOOD
PRODUCTS
LTD
Karnatak
a
Private
Limited
Compan
y
Arun Kumar
Sasmal, Asst
Commr, Belagavi
Rural Division,
CGST,
Centre cgst.divbgmr
ural@gov.in
384 23AAICS6990E1Z
5
SHRIJI
POYMERS
(INDIA)
LTD.
Madhya
Pradesh
Public
Limited
Compan
y
Neerav Kumar
Mallick,
Commissioner,
CGST
Commissionerate,
Indore,
Centre technicalcex
@gmail.com
385 27AABCS6758H1
Z0
M/S SWATI
PETRO
PRODUCTS
PVT. LTD.
Maharas
htra
Private
Limited
Compan
y
C. Dhanasekran,
Principle
Commissioner,
CGST
Commissionerate,
Thane Rural
Centre thaneruralgsk
@gmail.com
386 27AEXPJ8439B1Z
2
SURYAKAN
T
MULTANM
AL JAIN
Maharas
htra
Proprieto
rship
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
387 27AEGPB6471A1
ZX
NANDKUM
AR GOPAL
BENDALE
(TARDE
NAME-
HERAMB
POLYPACK)
Maharas
htra
Proprieto
rship
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
388 27AABCM9244N1
ZY
CERA
SANITARY
WARE LTD.
Maharas
htra
Public
Limited
Kalyaneshwari
Patil, Deputy
State gstit.state@m
ahagst.gov.in
Agenda for 38th GSTCM Volume 1
Page 245 of 300
Compan
y
Commissioner of
State Tax, Mumbai
389 27AWUPS3544H1
ZV
SHREE
BHAWANI
SALES
(PRAKASH
DEVENDRA
SAH)
Maharas
htra
Proprieto
rship
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
390 27BAFPP6687J1Z
Y
UNIVERSAL
COMMERCI
AL
CORPORATI
ON (MEHIR
DIXIT
KUMAR
PARIKH)
Maharas
htra
Proprieto
rship
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
391 27AACCI9286M1
ZT
IRIS
COLOURS &
POLYMERS
PVT LTD
Maharas
htra
Private
Limited
Compan
y
Kalyaneshwari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@m
ahagst.gov.in
392 27AAACU8358G1
Z1
UJJWAL
AUTOWHEE
LS PRIVATE
LIMITED
Maharas
htra
Private
Limited
Compan
y
Joint
Commissioner,
CGST & Central
Excise
Commissionerate,
Nashik
Center gstnsk1@gma
il.com
393 27ACKPA6950H1
ZK
VENTURE
IMPEX
(VIKRANT
AGGARWA
L)
Maharas
htra
Proprieto
rship
Superintendent,
Computer Centre,
Mumbai Central
GST
Commissionerate,
Center comp-
gstmcentral@
gov.in
394 08AAYPA4554D1
ZM
MUKUND
WATCH
COMPANY
(ANIL
KUMAR
AGARWAL)
Rajastha
n
Proprieto
rship
Raj Kumar, Joint
Commissioner (IT),
Commercial Taxes
Department, Jaipur
State dc-
it@rajasthan.
gov.in
395 33AAECK5314Q1
ZB
KSJ METAL
IMPEX P
LTD
Tamil
Nadu
Private
Limited
Compan
y
S. Ramasamy, Joint
Commissioner of
State Tax, Chennai
State jccs@ctd.tn.g
ov.in
396 33AAAFQ1319G1
ZR
QUEEN
AGENCIES
QUEEN
AGEN
Tamil
Nadu
Partnersh
ip
S. Ramasamy, Joint
Commissioner of
State Tax, Chennai
State jccs@ctd.tn.g
ov.in
397 09AADCA6944R1
ZX
ACTIA
INDIA PVT
LTD
Uttar
Pradesh
Private
Limited
Compan
y
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
398 09AEPPU0582A1
ZB
MOHIT
UPADHYAY
Uttar
Pradesh
Proprieto
rship
Joint Commissioner
(I.T.), Commercial
Taxes, Head
Quarter, Lucknow,
State ctithqlu-
up@nic.in
399 09AABCR6667C1
Z9
RAJESH
PROJECT
(INDIA) PVT
LTD
Uttar
Pradesh
Private
Limited
Compan
y
Manoj Kumar
Vishwakarma,
Deputy
Commissioner,
Commercial Tax
Department,
State manoj.30111
972@gov.in
Agenda for 38th GSTCM Volume 1
Page 246 of 300
Gautam Buddha
Nagar
400 19AUQPS9161C1
Z1
UMA DEVI
SHARMA
West
Bengal
Proprieto
rship
Sima Sarkar, Senior
Joint
Commissioner,
Commercial Taxes,
West Bengal
State sima.sarkar@
wbcomtax.go
v.in

Category B4: Cases where the taxpayer has Tran-1 attempted post end date. As per logs, the
user for the first time opened form and tried to save data. No error log captured. As per logs
taxpayer was trying to file TRAN1 post mid night and at the end of last day of filing.

S.No
.
GSTIN/
Provisional Id
Legal
Name
State Constitution
of business
Nodal Officer /
Jurisdiction Name
Center/
State
E-Mail ID
401 24AKHPP2181
Q1ZN
KHIMJI
RATNA
GAMI
Gujarat Proprietorshi
p
Bhupendra M.
Shrimali, Deputy
Commissioner of
State Tax,
Gandhidham Kutch
State dc25-rjt2-
gstn@gujarat.
gov.in
402 24AGOPM3956
H1Z2
JIGAR
PRABHU
LAL
MEHTA
Gujarat Proprietorshi
p
Bhupendra M.
Shrimali, Deputy
Commissioner of
State Tax,
Gandhidham Kutch
State dc25-rjt2-
gstn@gujarat.
gov.in

Category B5: Cases where TRAN-1 is filed but credit not received in ledger. In these cases the
taxpayer has filed TRAN1 once but no credit has been posted. No technical issues has been
observed in the logs.
S.No
.
GSTIN/
Provisional Id
Legal
Name
State Constitutio
n of
business
Nodal Officer /
Jurisdiction Name
Cente
r/Stat
e
E-Mail ID
403 10AADAP3503F
1ZB
PURNEA
KRISHAK
SSS LTD
Bihar Society/
Club/ Trust/
AOP
Nitin Anand,
Commissioner,
CGST & CX Ranchi
Zone
Cente
r
nitinanand.ir
s@gov.in
404 10ACCPJ2438H1
Z7
PRAKASH
STORE
(PRAKASH
KUMAR
JAIN)
Bihar Proprietorsh
ip
Nitin Anand,
Commissioner,
CGST & CX Ranchi
Zone
Cente
r
nitinanand.ir
s@gov.in
405 07CFUPR4293H
1ZN
ROCKY
ENTERPRI
SES
(ROCKY)
Delhi Proprietorsh
ip
Rajesh Madan, Nodal
Officer-1, Trade &
Taxes Department,
Government of NCT
of Delhi, Delhi
State rajesh.mada
n43@gov.in
406 07BFCPK0698L1
Z3
YO
YASHIKA
OVERSEA
S
(JITENDR
A KUMAR)
Delhi Proprietorsh
ip
Rajesh Madan, Nodal
Officer-1, Trade &
Taxes Department,
Government of NCT
of Delhi, Delhi
State rajesh.mada
n43@gov.in
407 24AACFP3499G
1Z4
PHARMA
CHEM
Gujarat Partnership M. A. Kavatkar,
Deputy
Commissioner, State
State dc14-vad2-
gstn@gujara
t.gov.in
Agenda for 38th GSTCM Volume 1
Page 247 of 300
ENTERPRI
SES
Government,
Bharuch
408 24AAGFS9752B
1Z7
SHREE
GANESH
MARKETI
NG
Gujarat Partnership M. A. Kavatkar,
Deputy
Commissioner, State
Government,
Bharuch
State dc14-vad2-
gstn@gujara
t.gov.in
409 24AABCG4138R
1ZB
GADRE
MARINE
EXPORT
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena, Joint
Commissioner
Ahmedabad,
State jcegov-
ct@gujarat.
gov.in
410 24ABAPM7178C
1ZU
CHHAYAB
EN
LALITKU
MAR
MEHTA
Gujarat Proprietorsh
ip
S. M. Saxena, Joint
Commissioner,Ahme
dabad,
State jcegov-
ct@gujarat.
gov.in
411 24AAEFU6214G
1ZE
UNI-TECH
ENGINEER
ING
(INDIA)
Gujarat Partnership S. M. Saxena, Joint
Commissioner,
Ahmedabad
State jcegov-
ct@gujarat.
gov.in
412 29AACPU6865H
1Z2
POOJA
STEEL
AND
CEMENT
(UDAYRA
M)
Karnataka Proprietorsh
ip
Basavaraj K. S., Joint
Commissioner of
Commercial Taxes,
State basavaraj.sa
gar@gmail.
com
413 27ALPPK5584M
1Z7
CHINTESH
WAR
RAMCHA
NDRA
KHAPEKA
R
Maharasht
ra
Proprietorsh
ip
Kalyaneshwari Patil,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@
mahagst.gov
.in
414 27AAOCS2452B
1ZG
SOFT LITE
IMPEX
PRIVATE
LIMITED
Maharasht
ra
Private
Limited
Company
Kalyaneshwari Patil,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@
mahagst.gov
.in
415 27AAECB0686L
1ZE
B. D.
INDUSTRI
ES (PUNE)
PVT. LTD.
Maharasht
ra
Private
Limited
Company
Kalyaneshwari Patil,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@
mahagst.gov
.in
416 27AWNPS1587K
1ZO
SHREE
BALAJI
SALES
AGENCY
(SUNITA
PRAKASH
SAH)
Maharasht
ra
Proprietorsh
ip
Kalyaneshwari Patil,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@
mahagst.gov
.in
417 27ABPPA6075K
1ZA
MAHENDR
A
MACHINA
RY
STORES
(BABURA
O
RAMCHA
NDRA
ALWE)
Maharasht
ra
Proprietorsh
ip
Kalyaneshwari Patil,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.state@
mahagst.gov
.in
Agenda for 38th GSTCM Volume 1
Page 248 of 300
418 27AADCD5738L
1ZA
DESIGNCE
LL CAD
CAM
SOLUTION
S PVT.
LTD.
Maharasht
ra
Private
Limited
Company
Merrita Suni,
Superintendent,
CGST, Mumbai East
Cente
r
amit.irs@go
v.in
419 27AMPPB9434L
1ZJ
RASHI
PACKERS
(NIKHIL
SHANKAR
LAL
BHOOT)
Maharasht
ra
Proprietorsh
ip
Additional
Commissioner
(CCO), Nagpur Zone
Cente
r
cccexnag@
gmail.com
420 08AAACB7093F
1ZO
BRITISH
HEALTH
PRODUCT
(I) LTD
Rajasthan Public
Limited
Company
Anop Chand, Deputy
Commissioner of
State Tax, Bhiwadi
State dc-
it@rajasthan
.gov.in
421 33AAACD2300B
1ZT
PANICKKE
R
SWITCHG
EAR
PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commissioner of
State Tax, Chennai
State jccs@ctd.tn.
gov.in
422 33ATKPP9027D
2ZM
AGAM
GRANITES
(PERUMA
L
NAYAGAR
PASUPAT
HY)
Tamil
Nadu
Proprietorsh
ip
S. Ramasamy, Joint
Commissioner of
State Tax, Chennai
State jccs@ctd.tn.
gov.in
423 36ADIFS2867G1
ZQ
SYNERGY
EARTH
MOVERS
Telangana Partnership Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tg
ct.gov.in
424 36ADIFS4333F1
Z3
SYNERGY
CAR CARE
Telangana Partnership Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tg
ct.gov.in
425 19AACFL8562E
1Z5
LAB
EQUIPME
NTS &
CHEMICA
LS (INDIA)
West
Bengal
Partnership Shri Rajeev Gupta,
Commissioner,
CGST
Commissionerate,
Kolkata South
Cente
r
kolsouth.gst
@gov.in
426 19AEGPB5128N
1ZB
SANGEET
A
BHATTAC
HARJEE
West
Bengal
Proprietorsh
ip
Atanu Majumdar,
Addtional
Commissioner of
Commercial Taxes,
West Bengal
State majumder.ct
ax@wbcomt
ax.gov.in
427 19AAACO7727
M1ZW
OPTIVAL
HEALTH
SOLUTION
S PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Tarun Majumder,
Assistant
Commissioner CGST
Commissionerate,
Kolkata North
Cente
r
kolkatanorth
.gst@gov.in
428 19AACCD7672A
8ZJ
DASSAUL
T
SYSTEME
S INDIA
PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Tarun Majumder,
Assistant
Commissioner CGST
Commissionerate,
Kolkata North
Cente
r
kolkatanorth
.gst@gov.in

Agenda for 38th GSTCM Volume 1
Page 249 of 300
Category B6: Cases where TRAN1 Filed twice but credit not received in ledger. In these cases,
the taxpayer has filed TRAN1 twice but no credit has been posted. No technical issues has been
observed in the logs.
S.No
.
GSTIN/
Provisional Id
Legal Name
State Constituti
on of
business
Nodal Officer /
Jurisdiction Name
Cente
r/Stat
e
E-Mail ID
429 07AACCL7472N
1ZY
LALA RAM
DASS JAIN
EDUCATION
PRIVATE
LIMITED
Delhi Private
Limited
Company
Rajesh Madan, Nodal
Officer-1, Trade &
Taxes Department,
Government of NCT
of Delhi, Delhi
State rajesh.mad
an43@gov
.in


Category B7: ISD Taxpayer : Taxpayer is registered as an ISD taxpayer on GST portal. Not
entitled to claim transitional ITC.

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
officers
’ Govt.
E-Mail ID
430 07AACCI5365F
2ZL
INTEGRAT
ED
PROJECT
LOGISTICS
PRIVATE
LIMITED
Delhi Private
Limited
Compan
y
O/o the Chief
Commissioner,
CGST & CX,
Delhi Zone
Center ccu-
cexdel@nic.in
431 06AAICM8818
K3ZX
MAHARAN
I
INNOVATI
VE PAINTS
PVT. LTD
Haryana Private
Limited
Compan
y
Nodal Officer IT
issues, Haryana
State gsttihry@gmail.
com
432 06AAACM6316
Q2Z5
MAHARAN
I PAINTS
PVT. LTD.
Haryana Private
Limited
Compan
y
Nodal Officer IT
issues, Haryana
State gsttihry@gmail.
com

Category B10: Mistake by Taxpayer: Cases in which the Taxpayers have admitted to have made
mistake/inadvertently, or due to misunderstanding, in reporting correct values in TRAN 1/TRAN
2. They want a chance to revise the filed TRAN 1/TRAN 2 and report correct values. Since the
admitted mistakes/errors are apparent from the perusal of the details of reported cases no
technical analysis has been done in these cases as it is not required.
S.N
o.
GSTIN/
Provisional Id
Legal Name
(Name
reported by
the Nodal
Officer is in
brackets)
State Constitution
of business
Nodal Officer /
Jurisdiction
Name
Center/
State
E-Mail ID
433 30AACCA3117H1
ZF
M/S. A.W.
FABER
CASTELL
Goa Private
Limited
Company
Shri. K.
Anpazhakan,
Principle
Commissioner,
Center santosh.vats
a@nic.in
Agenda for 38th GSTCM Volume 1
Page 250 of 300
(INDIA)
PVT. LTD.
CGST
Commissionerat
e, Panaji
434 24AABCC1290L1
ZS
CLASSIC
COLOUR
PVT LTD
Gujarat Private
Limited
Company
S. M. Saxena,
Joint
Commissioner,
State Govt,
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.
gov.in
435 24AAACG8701B1
Z8
MARUTI
NOUVEAUK
NITS
PRIVATE
LIMITED
Gujarat Private
Limited
Company
S. M. Saxena,
Joint
Commissioner,
State Govt,
Ahmedabad,
Gujarat
State jcegov-
ct@gujarat.
gov.in
436 20AAACT8593J1
Z4
TOPSEL
MARKETIN
G PRIVATE
LIMITED
Jharkhand Private
Limited
Company
Sheo Sahai
Singh, Joint
Commissioner
Of State Tax,
Ranchi
State gst-
comtax@jh
arkhandmail
.gov.in
437 29AAACN7325A1
ZR
NMDC
LIMITED
Karnataka Public Sector
Undertaking
Gosu Ramesh,
Assistant
Commissioner,
CGST
Commissionerat
e, Belagavi
Center commr-
cexblgm@n
ic.in
438 27AAEPD8497J1Z
8
CHEMSYNT
H
CORPORATI
ON
(BANKIM
SHIRISHCH
ANDRA
DALAL)
Maharasht
ra
Proprietorshi
p
Smt. Kiran
Verma,
Commissioner,
CGST
Commissionerat
e, Navi Mumbai
Center Naveen.De
@icegate.go
v.in
439 36AAAFT8170C1
ZB
T V
CENTRE
Telangana Partnership Radha Sindhiya
Linga, Assistant
Commissioner,
Hyderabad
State ac_gstn@tg
ct.gov.in
440 36AAYPA1643D1
ZV
OMKARMA
L
DWARKAD
AS & CO
(PROP:
GANGADH
AR
AGARWAL)
Telangana Proprietorshi
p
Shri. Raghu
Kiran B, Joint
Commissioner,
CGST
Commissionerat
e, Hydarabad
Center cgst.mdclco
mmtecomp
@gov.in
441 19AABCC2876Q1
ZZ
M/S VENUS
PAPER
MART
West
Bengal
Proprietorshi
p
Tarun
Majumder,
Assistant
Commissioner
CGST
Commissionerat
e, Kolkata North
Center kolkatanorth
.gst@gov.in
442 19AAACE7582J1
Z7
M/S EMC
LIMITED
West
Bengal
Public
Limited
Company
Tarun
Majumder,
Assistant
Commissioner
CGST
Commissionerat
e, Kolkata North
Center kolkatanorth
.gst@gov.in
Agenda for 38th GSTCM Volume 1
Page 251 of 300
ANNEXURE - 2

A. TRAN-1 Writ Petition cases/Court Cases

Category No. Category Detailed Description Count of
Taxpayer
A1 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.
8
B1 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.
25
B2

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

5
B3 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
6
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 issues has been
observed in the logs.
1
Total 45

B. TRAN-2 Writ Petition cases/Court Cases

Category No. Category Detailed Description Count of
Taxpayer
A Error recorded in logs while
filing TRAN-2
The taxpayer could not file TRAN-2 due to technical
glitches.
1
B No error recorded while
filing TRAN-2
No technical glitches were found in GST System logs. 1
Total 2




Agenda for 38th GSTCM Volume 1
Page 252 of 300

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. 4091/2019-M/s Umang Boards Limited v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
08AAACU3931H1ZE
Rajasthan Public Limited Company

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is a party in this matter. Status of the case was apprised to the Commissionerate vide
email dated 12.4.2019.
2. 21770/2018-SRK Solenegeri v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
08AATCS1912R1ZJ
Rajasthan Private Limited Company

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is a party in this matter. Status of the case has been provided to the Commissionerate
vide email dated 12.4.2019. Court vide order dated 12.10.2018 has directed the respondents to
provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening
the portal or manually. The matter is pending.
3. 5543/2019-Bajrang Wire v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
08AAACB9919N1Z4
Rajasthan Private Limited Company

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is a party in this matter. Status of the case has been provided to the Commissionerate
vide email dated 12.4.2019. Court vide order dated 26.03.2019 has directed the respondents to
provisionally entertain the GST TRAN-1 and other returns of the petitioner either by way of opening
the portal or manually. The matter is pending.
4. CWP 13927/2018-Silicon Constructions v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
03AAKCS0279G1ZF
Punjab Private Limited Company

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Agenda for 38th GSTCM Volume 1
Page 253 of 300
Status:- GSTN is not a party in this matter. The matter has been disposed off vide order dated
29.05.2018 with the direction to Respondent No. 2 (Commissioner, CGST Div-1 Dera Bassi) to take a
decision on letter dated 08.03.2018 of the Petitioner in accordance with law.
5. W.P. 28745 / 2018- Asian Cast & Forgings Private Limited v. UOI and Others
GSTIN/ Provisional id State Constitution of Business
03AAJCA5479M1Z9 Punjab Private Limited Company

Issue: - The party tried to file TRAN-1 to carry forward ITC which they could not do because system
did not accept registration number.
6. 3892/2019-JKB Motors v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
32AAHFJ5118P2Z4
Kerala Partnership

Issue:- The Petitioner attempted to file TRAN-1 form on 27.12.2017 relating to the excess ITC lying in
its CENVAT credit as on 30/06/2017. However, the Petitioner was unable to log into the system on that
day and received "TCP_Error" while attempting to connect to the GST Portal. A copy of the screen shot
of the error has been attached to the Writ Petition.
TCP_error is a network error which might be due to a communication error occurred: "Operation timed
out". The Web Server may be down, too busy, or experiencing other problems preventing it from
responding to requests. As per screen shot provided by the taxpayer, he was not able to connect to the
GST System to file TRAN1. The taxpayer was not able to login into GST System to file TRAN1.
Status:- GSTN is a party in this case. The matter was disposed off vide order dated 15.2.2019 with the
direction to follow ITGRC mechanism.

7. W.P. 536 / 2019- M/s U. P. Paints v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
09AJEPK5567F1Z0
Uttar Pradesh
Proprietorship

Issue:- The Petitioner tried to submit TRAN-1 electronically on Portal during 3rd week of December
2017 but we could not do so due to system error. The system was not showing the details of cause of
error, hence they did not take screenshots of all such errors. On 27.12.2017, the website of GST council
displayed a message that "time limit for filing TRAN-1 extended to 31.12.2017". Since, the server was
not responding and time limit was extended till 31.12.2017. Therefore they decided to wait for few days
and file TRAN-1 after 27.12.2017. But when they tried to file TRAN-1 the GST Portal displayed the
message "the filing of declaration in TRAN-1 is not available now as the due date is over". The
abovementioned details have been received from Petitioner’s nodal officer.
Status:- The Writ Petition has not been received by GSTN. Only copy of the order has been received.
The Court vide order dated 31.05.2019 has directed the respondents to open the portal within two weeks.
In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually and pass
Agenda for 38th GSTCM Volume 1
Page 254 of 300
orders on it after due verification of the credits as claimed by the petitioner. They will also ensure that
the petitioner is allowed to pay its taxes on the regular electronic system also which is being maintained
for use of the credit likely to be considered for the petitioner.
Further investigation:- An email dated 11.06.2019 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 details by end of day 13.06.2019. The Petitioner responded
vide email dated 13.06.2019. The Petitioner has provided that that after compiling data required for
filing TRAN-1, they tried to submit TRAN-1 electronically during the third week of December’2017,
and they could not file the same due to system error. The system was not showing the details or cause
of such error, hence they could not take the screen shots of all such errors. They have provided screen
shot of errors faced as examples. They have further 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.
Considering the screen shots and evidences provided the said taxpayer can be considered as he has not
attempted TRAN1 but faced technical issues in filing the same.

8. WP (C) No. 74233/2019 – M/s Kusum Enterprises Pvt.Ltd. Vs. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
07AAACK0018R1ZH
Delhi Public Limited Company

Brief Facts: - The Petitioner (GSTIN 07AAACK0018R1ZH), who is duly registered with VAT &
Excise Department, tried to file its TRAN-1 on 10.11.2017 but could not file the same as the portal was
reflecting “System error”. The Petitioner again attempted to file TRAN-1 on 22.12.2017 and had filled
all the details of the eligible duties and taxes on GST portal. However, when the Petitioner tried to file
the same by affixing digital signature, the same could not be uploaded. On 25.12.2017 the petitioner
again tried to file its TRAN-1 and attempted to affix digital signature on the TRAN-1 already furnished
but the same could not be uploaded. The Petitioner alleged that he was continuously and repeatedly
trying to upload its details of eligible credit held as on 30th June, 2017 in Form TRAN-1 on the portal.
However, the petitioner was not able to furnish TRAN-1 on account of failure of the system to accept
the information on the common portal.
The Writ Petition was received by GSTN on 08.07.2019 and the matter was disposed off by Hon’ble
Delhi High Court vide order dated 12.07.2018 with direction to the Respondents to either open the
portal so as to enable the Petitioner to again file the TRAN-1 Forms electronically, failing which the
Department will accept the manually filed TRAN-1 Forms on or before 31st July, 2019. The Petitioner’s
claim will thereafter be processed in accordance with law.
Issue: - The petitioner continuously and repeatedly tried to upload its details of eligible credit held as
on 30th June, 2017 in Form TRAN-1 on the portal. However, the petitioner was not able to furnish
TRAN-1 on account of failure of the system to accept the information on the common portal.
Agenda for 38th GSTCM Volume 1
Page 255 of 300
As per GST System logs the Taxpayer (GSTIN 07AAACK0018R1ZH) has saved the record on 27th
December, 2017 and the records were saved with error. Tax payer was only able to do the successful
addition of the VAT/CENVAT TIN after 27th Dec 2017.The taxpayer has faced technical issues while
saving TRAN1.
Status: - GSTN is a party in this matter. The matter has been disposed off vide order dated 12.07.2019
with a direction to the Respondents to either open the portal so as to enable the Petitioner to again file
the TRAN-1 Forms electronically, failing which the Department will accept the manually filed TRAN-
1 Forms on or before 31st July, 2019.

Category-B1:- As per GST system log, there are no evidences of error or submission/filing of
TRAN1.
9. 9251/2018-M/S Jodhpur Tyres VS Union of India & Ors
GSTIN/ Provisional id State Constitution of Business
08AAAFJ5853A1ZO
Rajasthan Partnership

Issue:- The Petitioner was facing technical issue, but failed to take screenshot of the error. GSTN has
not received a copy of the Writ Petition. The abovementioned details have been received from
Petitioner’s nodal officer.
Status:- High Court directed to provisionally entertain the GST Tran-1 and other returns of the petitioner
either by way of opening the portal or manually
Further investigation by GSTN:- An email dated 12.3.2019 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 details by 14.3.2019. No response was received from the
Petitioner.

10. W.P. 3459/2019-Kreative Solutions v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
07AFPPB3491L1Z3
Delhi Proprietorship

Issue:- The petitioner tried to upload the TRAN-1 by using offline tool issued by respondent but could
not do the same in spite of making all the efforts and even taking the help of GST Help Desk through
telephonic conversation.
Status:- Status of the case was sent to the Commissionerate on 01.05.2019. GSTN is not a party in this
matter. The matter is pending. The next date of hearing in this matter is 01.08.2019.
Further Investigation by GSTN:- An email dated 10.6.2019 was sent to the Petitioner requesting for the
following information:-
Agenda for 38th GSTCM Volume 1
Page 256 of 300
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 details by 12.06.2019. No response was received from the
Petitioner.
11. W.P. 408/2019- M/s Balaji Trading Company v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
09AUWPG1404E1ZQ
Uttar Pradesh Proprietorship

Issue:- The Petitioner tried to submit online its GST TRAN-1 on the last date i.e. 27.12.2017, it was not
accepted by the portal due to technical glitch, which continued throughout the day. The Petitioner could
not open the GST Portal.
Status:- GSTN is a party in this matter. Status of the case was sent to the Commissionerate on
23.04.2019. The matter is pending. The next date of hearing has not been updated on the court’s website.
The Court vide order dated 20.03.2019 has directed the respondents to reopen the portal within two
weeks. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner manually
and pass orders on it after due verification of the credits as claimed by the petitioner. They will also
ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which is being
maintained for use of the credit likely to be considered for the petitioner.
Further Investigation by GSTN:- An email dated 10.6.2019 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 details by 12.06.2019. No response was received from the
Petitioner.
12. W.P. 5946/2019- Ganesh Gaurav and Co. v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
08AAUPN9134E1Z9
Rajasthan Proprietorship

Issue:- The petitioner had made multiple attempts on and before 27.12.2019 to file GST Form TRAN-
1 on the GST portal. However, on account of technical glitches, the form could not be uploaded on the
portal and CENVAT credit of Rs. 337497/- was not carried forward to electronic credit ledger of the
Petitioner.
Status:- GSTN is a party in this matter. Status of the case has been sent to the Commissionerate on
23.04.2019. The matter is pending. The next date of hearing in the matter is 05.08.2019. The Court vide
order dated 29.03.2019 has directed the respondents to provisionally entertain the GST TRAN- 1 and
other returns of the petitioner either by way of opening the portal or manually.
Agenda for 38th GSTCM Volume 1
Page 257 of 300
Further Investigation by GSTN:- An email dated 10.6.2019 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 details by 12.06.2019. The Petitioner responded vide email
dated 19.06.2019. The Petitioner has provided that their consultant attempted filing of their form
TRAN-1 multiple times but on account of technical glitches they were unable to do so. They faced
technical difficulties and system error in uploading the form to the portal. In order to resolve this
problem, they approached the department, where they were verbally informed that the date for
submission of TRAN-1 may be extended. However, the same did not happen so they communicated to
the department vide letters dated 10.07.2018, 13.07.2018, 28.08.2018, 18.03.2019, 27.03.2019 and
29.03.2019. No screen shot of the GST Portal evidencing error has been provided by the Petitioner.
13. W.P. 5744/2019- M/s Kanak Resources Management Limited v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
08AADCK2527Q1Z4
Rajasthan Public Limited Company

Issue:- In accordance with provisions contained in rule 117, the petitioner company through their
consultant filled the form GST TRAN-1 on GST portal. Due to technical glitches they could not upload
the CENVAT credit details pertaining to Service Tax registration number and hence its CENVAT credit
was not carried forward.
Status:- GSTN is a party in this matter. Status of the case was sent to the Commissionerate on
23.04.2019. The matter is pending. The next date of hearing in the matter has not been listed on the
website. The Court vide order dated 26.03.2019 has directed the respondents to provisionally entertain
the GST TRAN- 1 and other returns of the petitioner either by way of opening the portal or manually.
Further Investigation by GSTN:- An email dated 10.6.2019 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 details by 12.06.2019. The Petitioner has responded to the
said email vide e-mail dated 11.06.2019. Petitioner has only provided a screen shot of the GST Portal
displaying the message that “the filing of declaration in TRAN-1 is not available now as the due date is
over now”.
The abovementioned message is a valid system message that was displayed on the GST Portal after
27.12.2017.

14. W.P. 21366/2018- M/s Agrawal Brothers v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
Agenda for 38th GSTCM Volume 1
Page 258 of 300
08ADPPA0798R1ZQ
Rajasthan Proprietorship

Issue:- The Petitioner came to know that the stock statement in form GST TRAN-1 for the un availed
CENVAT Credit could not be filed due to some technical and inadvertent mistakes of the clerical staff
in the office of the counsel while uploading the details on common portal. The petitioner through their
consultant tried to upload the information / details on the common portal in form GST TRAN-1 but due
to glitches of IT, the clerical staff could not upload the form on GST Portal upto 27.12.2017.
Status:- GSTN is a party in this matter. Status of the case was sent to the Commissionerate on
24.04.2019. The next date of hearing is not available on the court’s website. The matter is pending The
Court vide order dated 12.10.2018 has directed that, the respondents are directed to provisionally
entertain the GST TRAN-1 and other returns of the petitioner either by way of opening the portal or
manually.
Further Investigation by GSTN:- An email dated 10.6.2019 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 details by end of day 12.06.2019. No response was received
from the Petitioner.
15. W.P. 406/2019- Ram Meher Infradevelopers Private Limited v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
09AADCR8411L1Z2
Uttar Pradesh Private Limited Company

Issue- The Petitioner tried to log in to the GST Portal on 27.12.2017 but was unable to do so as there
was a lot of load on the GST Portal.
Status:- GSTN is a party in this matter. Status of the case has been sent to the Commissionerate on
02.05.2019. The Court vide order dated 30.03.2019 has directed the respondents to reopen the portal
within two weeks. In the event they do not do so, they will entertain the GST TRAN-1 of the petitioner
manually and pass orders on it after due verification of the credits as claimed by the petitioner. They
will also ensure that the petitioner is allowed to pay its taxes on the regular electronic system also which
is being maintained for use of the credit likely to be considered for the petitioner.
Further investigation:- An email dated 11.06.2019 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 details by end of day 13.06.2019. No response was received
from the Petitioner.
16. W.P. 374/2019- M/S Subhash Traders v. UOI & Ors
Agenda for 38th GSTCM Volume 1
Page 259 of 300
GSTIN/ Provisional id State Constitution of Business
09AANHS9465G1ZC
Uttar Pradesh Hindu Undivided Family
Issue:- That the petitioner with a view to claim credit of VAT-ITC and Excise duty filed its form TRAN-
1 on GST portal on the last date i.e. 27.12.2017. The petitioner had uploaded the data of VAT-ITC and
amount of Excise duty so claimed but as soon as when he clicked submit button after saving data, the
Petitioner would automatically log out. The Petitioner could not file TRAN-1 on the portal due to
technical error / glitch which continued throughout the day. The above mentioned details have been
received from Petitioner’s nodal officer.
Status:- Copy of the Writ Petition has not been received by GSTN. Copy of the Writ Petition has been
requested for vide email dated 22.4.2019. Status of the case has been sent to the Commissionerate on
02.05.2019. The Court vide order dated 28.03.2019 has directed the respondents to open the portal for
the petitioner before 31st of March 2019. In the event they do not do so, they will entertain the GST
TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed
by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular
electronic system also which is being maintained for use of the credit likely to be considered for the
petitioner.
Further investigation:- An email dated 11.06.2019 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 details by end of day 13.06.2019. No response was received
from the Petitioner.
17. W.P. 9011 / 2019- Sunil Kumar Singh v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
10ADLPS8184K1Z1
Bihar Proprietorship

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is not a party in this matter. The status of the case has been sent to the Petitioner on
09.05.2019. The matter is pending. The matter is likely to be listed on 25.06.2019.
Further investigation:- An email dated 11.06.2019 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 details by end of day 13.06.2019. The Petitioner responded
vide email dated 13.06.2019. The Petitioner provided that he tried to file TRAN 1 form on 27.12.2017,
the portal was not accepting the same, because of certain technical glitches. Whenever the Petitioner
tried to file my TRAN 1 form on 27.12.2017 the portal response displayed the message “system error”.
Agenda for 38th GSTCM Volume 1
Page 260 of 300
Later on the Petitioner came to know from the certain sources that the said technical glitches arose
because the portal was overloaded on the 27.12.2017.

18. ___/2019-Weldmart International v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
07AACFW2645R1ZK
Delhi Partnership

Issue:- The Petitioner could not file TRAN-1 on account of failure of the GST System to accept the
information on the Common Portal. Everytime an attempt was made to upload TRAN-1 the portal was
repeatedly showing some other window instead of TRAN-1 option on the Menu bar. The Petitioner
tried to file TRAN-1 on 23.12.2017, 24.12.2017 till 27.12.2017.
Status:- The matter has been withdrawn by the Petitioner on 08.04.2019. Accordingly the matter has
been disposed off as withdrawn vide order dated 08.04.2019.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.
19. 3801/2019-Sterimed Medical Devices Pvt. Ltd. v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
06AAHCS1858G1Z9
Haryana Private Limited Company

Issue:- The Petitioner could not file TRAN-1 on account of failure of the GST System to accept the
information on the Common Portal. Every time an attempt was made to upload TRAN-1 the portal was
repeatedly showing some other window instead of TRAN-1.
Status:- GSTN is a party in this matter. The Court vide order dated 12.04.2019 has recorded that it
would be open to the Respondents to pass appropriate orders on the representation made by the
Petitioner and place the decision on record. The Court further directed that the Respondents will also
take instructions on whether they are willing to revise the deadline for revision of ‘Form GST Tran-1’.
The matter is pending. Next date of hearing before the registrar for completion of pleadings is
1.08.2019. The next date of hearing before court is 10.10.2019.
Further investigation:- An email dated 17.06.2019 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.
Agenda for 38th GSTCM Volume 1
Page 261 of 300
The Petitioner was requested to provide the details by end of day 19.06.2019. No response was received
from the Petitioner.
20. Writ Tax no. 319/2019-M/s Gupta Agencies v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
09AKPPG5598Q1ZX
Uttar Pradesh Proprietorship

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is a party in this matter. The Court vide order dated 14.03.2019 has directed the
respondents to open the portal before 31st of March 2019. In the event they do not do so, they will
entertain the GST TRAN-1 of the petitioner manually and pass orders on it after due verification of the
credits as claimed by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes
on the regular electronic system also which is being maintained for use of the credit likely to be
considered for the petitioner.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.
21. ______/2019-Balajee Udyog v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
20AAJFB6841P1Z8
Jharkhand Partnership

Issue- The Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details have
been received from Petitioner’s nodal officer.
Status:- The Writ Petition has not been received by GSTN. The same has been requested for vide email
dated 22.4.2019.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.
22. W.P. 41377/2018-Kerala Agencies Kottarakkara v. State Tax Officers & Ors.
Agenda for 38th GSTCM Volume 1
Page 262 of 300
GSTIN/ Provisional id State Constitution of Business
32AABFK7172N1Z4
Kerala Partnership

Issue:- The Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details
have been received from Petitioner's nodal officer.
Status:- GSTN is not a party in this matter. The matter has been disposed on 01.02.2019 with the
direction to follow ITGRC mechanism.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. The Petitioner responded
vide email dated 18.06.2019. The Petitioner has provided that they attempted filing TRAN-1 between
7/7/2017 and 27/12/2017 but they do not have any proof of it.

23. W.P. 409 / 2019- M/s Kher Diesels v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
09AAMFK1329A1ZM
Uttar Pradesh Partnership

Issue:- The Petitioner tried to submit TRAN-I electronically on the GST Portal during 3rd week of
Decembers, 2017, but they were unable to do so on account of system error. The system was not
showing the details of cause of error, hence they could not take screen shot of all such errors. However,
they were able to take screen shot of two errors displayed on the system. On 27.12.2017, the website of
GST Council displayed a message that “time limit for filing TRAN-1extended to 31.12.2017'.
Since, the server was not responding and time was extended till 31.12.2017, hence they decided to
wait for few days and file TRAN-I, after 27.12.2017, but when they tried to do so the system started
showing message “ the filing of declaration in TRAN-I is not available now as the due date is over.
Status:- GSTN is a party in this matter. GSTN has provided the status of the case to the Commissionerate
vide email dated 23.05.2019. The Court vide order dated 30.03.2019 has directed the respondents to
open the portal before 31st of March 2019.In the event they do not do so, they will entertain the GST
TRAN-1 of the petitioner manually and pass orders on it after due verification of the credits as claimed
by the petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular
electronic system also which is being maintained for use of the credit likely to be considered for the
petitioner. The matter is pending.
Further investigation:- An email dated 17.06.2019 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
Agenda for 38th GSTCM Volume 1
Page 263 of 300
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.
The Petitioner was requested to provide the details by end of day 19.06.2019. No response was received
from the Petitioner.
24. W.P. 7052 / 2019- M/s R S Enterprises v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
08AXTPS7864A2ZS
Rajasthan Proprietorship

Issue:- The petitioner could not submit the GST TRAN-1 despite of several efforts up to the last stage
of original or revised filing of TRAN-1.
Status:-GSTN is a party in this matter. Status of the case has been provided to the Commissionerate
vide email dated 27.05.2019. The matter is pending. The next date of hearing in this matter is
29.07.2019.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.
25. W.P. 8870 / 2019- M/s A-One Tiles v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
34ABKPK1608D1Z4
Puducherry
Proprietorship

Issue:- The Petitioner has alleged that the Petitioner tried to file TRAN-1 on 27.12.2017 and while
submitting the TRAN-1 the GST Portal displayed the message "Scheduled Downtime". The Petitioner
thereafter tried to file TRAN-1 on 28.12.2017. However, the GST Portal displayed the message "The
last date to file TRAN-1 has expired".
As per GST Portal records there was no downtime on 27.12.2017 (i.e. the last date for filing TRAN-1).
Status:- GSTN is a party in this matter. The matter is pending. GSTIN provided in the Writ Petition was
incorrect therefore correct GSTIN was requested for vide email dated 05.04.2019 from the State Tax
Authority. The correct GSTIN was provided vide email dated 28.05.2019.
Further investigation:- An email dated 17.06.2019 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.
Agenda for 38th GSTCM Volume 1
Page 264 of 300
The Petitioner was requested to provide the details by end of day 19.06.2019. No response was received
from the Petitioner.
26. W.P. 541 / 2019- M/s Sunder Sons Engineers Pvt. Ltd. v. UOI and Others
GSTIN/ Provisional id State Constitution of Business
09AACCS0328Q1Z0
Uttar Pradesh Private Limited Company

Issue:- The Petitioner could not file TRAN-1 due to technical glitches. The GST Portal did not respond.
Status:- GSTN is a party in this matter. Status of the case has been sent to the Commissionerate vide
letter dated 04.06.2019. The Court vide order dated 02.05.2019 has directed the respondents to reopen
the portal within two weeks from today. 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. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic
system also which is being maintained for use of the credit likely to be considered for the petitioner.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.
27. CWP No. 9251/2018-M/s Modern Motor Works v. State of Haryana & Ors
GSTIN/ Provisional id State Constitution of Business
06AABFM2816M1ZA Haryana Partnership

Issue:- In a press release on 10.11.2017 by GST council the last date of filing TRAN-1 was extended
from 30.09.2017 to 31.12.2017. The Petitioner tried to file TRAN-1 on 28.12.2017 and could not file
TRAN-1 as the facility to file TRAN-1 on the GST Portal was not available.
Status:- The matter has been disposed off vide order dated 21.05.2018 with the direction to follow the
ITGRC mechanism.
28. W.P. 13616 / 2018 - M/S Cheran Automobiles v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
32AAGFC4362B1Z2
Kerala Partnership

Issue:-The Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details have
been received from Petitioner’s nodal officer. The Writ Petition has not been received by GSTN.
Agenda for 38th GSTCM Volume 1
Page 265 of 300
Status:- The Court vide order dated 14.03.2019 has disposed off the matter and directed that the
Petitioner be allowed to upload the details of input tax credit available at the time of migration under
section 140(3) of the Central Act by 31.3.2019. GSTN is a party in this matter.
Further investigation by GSTN:- An email dated 10.7.2019 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 details by 12.7.2019. No response was received from the
Petitioner.
29. W.P. 13488 / 2018 - K.V.P. Sadayandi v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
32AJTPS5915J1ZN
Kerala
Proprietorship

Issue: - The Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details
have been received from Petitioner’s nodal officer. The Writ Petition has not been received by GSTN.
Status:- The Court vide order dated 14.03.2019 has disposed off the matter and directed that the
petitioner be allowed to upload the details of input tax credit available at the time of migration under
section 140(3) of the Central Act by 31.3.2019. GSTN is a party in this matter.
Further investigation by GSTN:- An email dated 10.7.2019 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 details by 12.7.2019. No response was received from the
Petitioner.
30. W.P. 13555 / 2018 - M/S Pothys Textiles v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
32AABFP2449P1Z1
Kerala Partnership

Issue: - The Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details
have been received from Petitioner’s nodal officer. The Writ Petition has not been received by GSTN.
Status:- The Court vide order dated 14.03.2019 has disposed off the matter and directed that the
petitioner be allowed to upload the details of input tax credit available at the time of migration under
section 140(3) of the Central Act by 31.3.2019. GSTN is a party in this matter.
Further investigation by GSTN:- An email dated 10.7.2019 was sent to the Petitioner requesting for the
following information:-
Agenda for 38th GSTCM Volume 1
Page 266 of 300
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 details by 12.7.2019. No response was received from the
Petitioner.
31. W.P. 13555 / 2018 - M/S Pothys Garments v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
32AABFP2447D1ZS
Kerala Partnership
Issue: - The Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details
have been received from Petitioner’s nodal officer. The Writ Petition has not been received by GSTN.
Status:- The Court vide order dated 14.03.2019 has disposed off the matter and directed that the
petitioner be allowed to upload the details of input tax credit available at the time of migration under
section 140(3) of the Central Act by 31.3.2019. GSTN is a party in this matter.
Further investigation by GSTN:- An email dated 10.7.2019 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 details by 12.7.2019. No response was received from the
Petitioner.
32. W.P. 13555 / 2018 - M/S Pothys Garments v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
32ACVPM6890K1ZS
Kerala Partnership
Issue: - The Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details
have been received from Petitioner’s nodal officer. The Writ Petition has not been received by GSTN.
Status:- The Court vide order dated 14.03.2019 has disposed off the matter and directed that the
petitioner be allowed to upload the details of input tax credit available at the time of migration under
section 140(3) of the Central Act by 31.3.2019. GSTN is a party in this matter.
Further investigation by GSTN:- An email dated 10.7.2019 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 details by 12.7.2019. No response was received from the
Petitioner.
33. W.P.7761 / 2019 - M/S Om Metal Auto Pvt. Ltd v. UOI & Ors.
Agenda for 38th GSTCM Volume 1
Page 267 of 300
GSTIN/ Provisional id State Constitution of Business
08AAACO7127K1Z9
Rajasthan
Private Limited Company

Issue:-The Petitioner could not file TRAN-1 due to technical glitches. No screen shot was taken by the
Petitioner of the error.
Status:- The abovementioned details have been received from Petitioner’s nodal officer. The Writ
Petition has not been received by GSTN. The Court vide order dated 03.05.2019 has directed the
respondents to provisionally entertain the GST TRAN-1 and other returns of the Petitioner either by
way of opening the portal electronically or manually.
Further investigation by GSTN:- An email dated 10.7.2019 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 details by 12.7.2019. The Petitioner vide their email dated
12.07.2019 has provided that the Petitioner tried to file TRAN-1 on the GST Portal however, the Portal
was not responding. No screen shots were taken by the Petitioner since the portal was non-responsive
and no error was displayed. The Petitioner tried filing TRAN-1 on 23/12/2017, 24/12/2017, 26/12/2017
and 27/12/2017. Communication was sent by the Petitioner to jurisdictional authority on 26/12/2017
intimating the non-responsiveness of common portal along with manual TRAN 1.
Category B2: TRAN-1 Fresh/Revision Attempted with No error or No valid error reported
34. W.P. 405/2019- M/s Skipper Technologies India Pvt Ltd v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
09AARCS4065R1Z9
Uttar Pradesh Private Limited Company

Issue:- Petitioner could not file TRAN-1 due to technical glitches. The abovementioned details have
been received from Petitioner’s nodal officer.

Status:- GSTN is a party in this matter. The matter is pending. The case is likely to be listed on
02.07.2019. The Court vide order dated 30.03.2019 has directed the respondents to reopen the portal
within two weeks from today. In the event they do not do so, they will entertain the GST TRAN-1 of
the petitioner manually and pass orders on it after due verification of the credits as claimed by the
petitioner. They will also ensure that the petitioner is allowed to pay its taxes on the regular electronic
system also which is being maintained for use of the credit likely to be considered for the petitioner.
Further Investigation by GSTN:- An email dated 10.6.2019 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.
Agenda for 38th GSTCM Volume 1
Page 268 of 300
The Petitioner was requested to provide the details by 12.06.2019. The Petitioner responded to the said
email on 12.06.2019. The Petitioner has not provided any screen-shots. The Petitioner has provided
“not available” in the nature of error noticed.
35. W.P. 776 / 2019- Sanjay Agencies v. GSTN & Ors.

GSTIN/ Provisional id State Constitution of Business
20ACWPD0643E1Z3
Jharkhand
Proprietorship

Issue:- The Petitioner filed TRAN-1 within the due date but did not receive the credit claimed.
Status:- GSTN is a party in this matter. The status of the case was sent to the Commissionerate on
13.05.2019. The matter is pending.
Further investigation:- An email dated 11.06.2019 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 details by end of day 13.06.2019. No response was received
from the Petitioner.
36. 17495/2018-Viraya Steels Pvt. Ltd. v. UOI & Ors.

GSTIN/ Provisional id State Constitution of Business
08AAFCV0662F1ZE
Rajasthan Private Limited Company

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is a party in this matter. Status of the case has been provided to the Commissionerate
vide email dated 12.04.2019. The Court vide order 03.10.2018 has directed the respondents to
provisionally entertain the GST TRAN1 and other returns of the petitioner either by way of opening the
portal or manually.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.

37. 23080/2018-VS Enterprise v. UOI & Ors.
Agenda for 38th GSTCM Volume 1
Page 269 of 300
GSTIN/ Provisional id State Constitution of Business
08ABCPC2105P1ZW
Rajasthan
Proprietorship
Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is not a party in this matter. Status of the case has been sent to the Commissionerate on
12.4.2019. GSTN is not a party in this matter. The Court vide order 29.10.2018 has directed the
respondents to provisionally entertain the GST TRAN1 and other returns of the petitioner either by way
of opening the portal or manually.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.
38. 21862/2018-Universal Cylinders v. UOI & Ors.

GSTIN/ Provisional id State Constitution of Business
08AAACU0758N1ZY
Rajasthan Public Limited Company

Issue:- The Petitioner could not file TRAN-1 due to technical glitches.
Status:- GSTN is a party in this matter. Status of the case has been informed to the Commissionerate
vide email dated 12.04.2019. The Court vide order 12.10.2018 has directed the respondents to
provisionally entertain the GST TRAN1 and other returns of the petitioner either by way of opening the
portal or manually.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. The Petitioner responded
to this email vide his email dated 19.06.2019. The Petitioner did not take any screen shots. The GST
Portal was not responding when the Petitioner tried to file TRAN-1 and only the cursor was roving
around.
Category B3:- 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
39. W.P No. 25826 of 2018 -M/s. Sri Srinivasa Chemicals v. UOI & Ors.
Agenda for 38th GSTCM Volume 1
Page 270 of 300
GSTIN/ Provisional id State Constitution of Business
37AETPV4291B1ZZ Telangana Proprietorship

Issue:-The Petitioner could not file TRAN-1 due to technical glitches. The GST system was displaying
the message 'no modifications is allowed'.
Status:- GSTN has not received the copy of the Writ Petition and the order. The Court vide order
25.10.2018 directed to forward the said representation GST Council. The GST council shall take a call
and pass appropriate orders in accordance with law. The abovementioned details have been received
from Petitioner’s nodal officer.
40. W.P. 4898/2018- M/s Shree Bharat Motors Ltd. v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
21AAFCS4922B1ZY Odisha Public Limited Company

Issue:- The Petitioner tried to file revised TRAN 1 but could not file due to technical problems. The
abovementioned details have been received from Petitioner’s nodal officer.
Status:- GSTN has not received copy of the Writ Petition. Copy of the Writ has been requested for vide
email dated 01.05.2019. The matter has been disposed off vide order dated 3.4.2019 with the direction
to GST Council to reconsider the case.
Further Investigation by GSTN:- An email dated 10.6.2019 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 details by 12.06.2019. The Petitioner responded to the said
email vide email dated 12.06.2019. The Petitioner provided that on 27.12.2017, the GST Portal crashed.
The Petitioner logged ticker no. 201804302358448 on 17.2.2018. The Petitioner in the email dated
17.2.2018 has provided that the Petitioner tried to file TRAN-1 on 25.12.2017 but due to system issue
they were unable to file it. Thereafter, they tried to file TRAN-1 on 28.12.2017 but the GST Portal did
not reflect all the data entered by them. The Petitioner had requested for revising TRAN-1. The
abovementioned ticket no. was closed on 30.04.2018 with the information that TRAN-1 functionality
is not available on the GST Portal now. The Petitioner thereafter raised ticket no. 201809183602609.
This ticket was closed on 18.09.2018 requesting the Petitioner to approach his/her nodal officer.

It may also be noted that the GST Portal allowed TRAN-1 filing upto 27.12.2017. The Petitioner
admittedly tried revising their TRAN-1 on 28.12.2017.
41. W.P. 3815 / 2019- A M Distributors v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
32AANFM7361D1ZC
Kerala Partnership
Agenda for 38th GSTCM Volume 1
Page 271 of 300
Issue:- Petitioner could not file TRAN 1 within the stipulated time due to IT glitches . The above
mentioned details have been
Status:- GSTN has not received the copy of the Writ Petition. The Court vide order dated 11/02/2019
has directed the Respondents to accept Petitioner’s manual filing of revised GST TRAN-1 and resultant
TRAN-2 form within a period of one month, ordered that “the petitioner shall submit Form GST TRAN
-1 and GST TRAN -2 manually within one month and the respondents were directed to accept the same
Further investigation:- An email dated 11.06.2019 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 details by end of day 13.06.2019. No response was received
from the Petitioner.
42. 3758/2019-Gayatri Enterprises v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
19AEBPA6609J1ZL
West Bengal Proprietorship

Issue:- The Petitioner tried to revise its TRAN-1 on 26.12.2017 as well as on 27.12.2017 but the
petitioner could not do so. The Portal was not accepting revision of TRAN-1 where there was no credit
involved.
Status:- GSTN is a party in this matter. The Court vide order dated 12.04.2019 has recorded that it
would be open to the Respondents to pass appropriate orders on the representation made by the
Petitioner and place the decision on record. The Court further directed that the Respondents will also
take instructions on whether they are willing to revise the deadline for revision of ‘Form GST Tran-1’.
The matter is pending. Next date of hearing before the registrar for completion of pleadings is
1.08.2019. The next date of hearing before court is 10.10.2019.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.
43. W.P. 22011 / 2018- M/s Anbu Automobile v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
33AAYFA7800J1Z6
Tamil Nadu Partnership

Agenda for 38th GSTCM Volume 1
Page 272 of 300
Issue:- The petitioner made continuous efforts to upload revised GST TRAN-1 for the Tamil Nadu
Registration for availing the ITC of Rs. 10,10,092/- on the closing stock held on the appointed date.
The petitioner filed in all the data offline which was uploaded in GSTN portal. However, when the
petitioners were trying to submit GST TRAN-1 declaration, they were not able to complete their
submission as the GST website is automatically jumping, showing error message and sometimes no
response.

Status:- GSTN is not a party in this matter. The status of the case has been informed to the
Commissionerate vide email dated 22.05.2019. The Court has disposed off the matter vide order dated
03.12.2018 directing that the GST Portal be reopened to enable the Petitioner to file TRAN-1.
Further investigation:- An email dated 17.06.2019 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 details by end of day 19.06.2019. No response was received
from the Petitioner.

44. W.P. 4899/2019- M/s Bharat Motors Ltd. v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
21AABCB3581B1ZE
Odisha Public Limited Company

Issue:- The Petitioner filed GST TRAN3 on 29.08.2017 where he claimed credit on nine CTDs issued
to him by manufacturers. This amount was not provided by the Petitioner in GST TRAN 1. Therefore,
they tried to revise TRAN 1 on 27.12.2017 but could not do so due to technical problems.

Status:- GSTN is not a party in this matter. Writ Petition has not been received in this matter. The
abovementioned details have been received from Petitioner’s nodal officer. The Court vide order dated
20.03.2019 has disposed off the matter with the direction to consider and dispose off the representation
of the Petitioner on its merits.
Further investigation by GSTN:- An email dated 10.7.2019 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 details by 12.7.2019. The Petitioner responded vide email
dated 12.07.2019. The Petitioner has provided that they tried to revise their TRAN-1 till 27.12.2017
however, they were unable to do so. They raised ticket no. 201803222255097 which was closed by the
help desk on 31.03.2018. The Petitioner has provided their letter dated 3.10.2018 and 18.04.2018 to
Commissioner GST, Cuttack, Odisha and letter dated 15.10.2018 to Joint Commissioner CT & GST
(IT), Cuttack, Odisha. No screen shot of the technical glitch faced by the Petitioner has been provided.
The Petitioner raised ticket number 201803222255097 on 22.03.2018 and provided the following:-
Agenda for 38th GSTCM Volume 1
Page 273 of 300
“We have filled our Tran-3 return on time under the head `dealer availing Credit on CTD ` showing 9
nos. of CTDs of Value Rs. 63,88,357/- and Credit availed on these for Rs. 13,13,913/- . But due to some
misunderstanding at the time of filling of Tran-1, in Sl. No.5 HSN Code of 8703, Qty shown as 9, Value
also Shown as Rs. 63,88,357/- but the Eligible Duty paid on such Inputs was shown as zero (0). So still
now we are not getting the Duty Credit of Rs. 13,13,913/- in our Electronic Credit Ledger. Now we are
unable to revise the Tran-1 as the due date is already over. Kindly allow us either to revise the Tran-
1 or suggest any other way to avail the Credit of Rs. 13,13,913/- in our Electronic Credit Ledger.”
It may be noted that the Petitioner did not raise any technical glitch while filing/revising TRAN-1 in
the abovementioned ticket.
Category B5: Cases where TRAN-1 is filed but credit not received. In these cases the taxpayer
has filed TRAN1 once but no credit has been posted. No technical issues has been observed in the
logs.
45. W.P. 194/2019- M/s Parshwa Builders v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
23AABFP4484A1ZO
Madhya Pradesh Partnership

Issue:- Petitioner submitted its TRAN-1 on the online GST portal with "0.00" amount under Central
Taxes on 15.09.2017 with no details filed for State Taxes. After uploading the same, when the petitioner
found that by mistake, it has not claimed credit of State Tax of Rs. 573510/-, as reflected in VAT return,
it tried to upload the same on GST portal and revise the form TRAN-1 The petitioner when tried to
upload credit of VAT on the portal same could not be uploaded on the GSTN portal till 27.12.2017.
Portal displayed the error "Processed with error" with TIN Registration number as invalid.
As per GST System logs the Petitioner opened the TRAN-1 form and filed it once on 28/9/2017 (no
other attempts are there as per GST System logs). ARN was generated. But ITC ledger was not updated.
No error log were captured.
Status:- GSTN is not a party in this matter. Status of the case has been informed to the Commissionerate
on 02.05.2019. The matter has been disposed off vide order dated 24.04.2019. The Court has directed
the respondents to place the matter of the petitioner before the Nodal Officer, enabling him to take
appropriate action for revising the transitional form known as TRAN-1. The aforesaid exercise should
be concluded within a period of 30 days from the date of receipt of certified copy of this order.
Further investigation:- An email dated 11.06.2019 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 details by end of day 13.06.2019. No response was received
from the Petitioner.



Agenda for 38th GSTCM Volume 1
Page 274 of 300
B. TRAN-2 - Writ Petition cases

Category A:- Error recorded in logs while filing TRAN-2
46. W.P. No.7754/2019-Puran Auto Sales v. UOI & Ors
GSTIN/ Provisional id State Constitution of Business
08AAMFP5032D1ZD Jaipur Partnership

Issue: The petitioner stated that he was unable to claim the transitional credit since the Petitioner faced
technical glitches while filing Tran-2. He tried to file TRAN-2 for July, 2017 on 29.06.2018. The GST
Portal displayed the message “Submission in Progress’.
As per GST system logs error has been recorded in logs while filing Tran-2.
Status: The Hon’ble High Court Vide Order dated 02.05.2019 has directed the respondents to
provisionally entertain the GST TRAN2 and other returns of the petitioner either by way of opening the
portal or manually. The matter is pending before the High Court.
Further investigation:- An email dated 21.06.2019 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 details by end of day 24.06.2019. No response was received
from the Petitioner.
Category B:- No error recorded while filing TRAN-2
47. W.P. No. 490/2019-M/s Chedda International Pvt Ltd v. UOI & Ors.
GSTIN/ Provisional id State Constitution of Business
27AADCC0654Q1ZC Maharashtra Private Limited Company

Issue:- The Petitioner has alleged that the Petitioner successfully filed TRAN-1 on 26.10.2017. The
Petitioner tried to file TRAN-2 in the month of March, 2018, the Petitioner realized that figure of other
excise transaction in which the duty was not separately charged was not reflecting on the GST Portal.
The Petitioner had put all the required data on the GST Portal but the data disappeared. The Petitioner
was not permitted to fill any details in table 5 of Form TRAN-2 as the details declared in part 7B of
TRAN-1 was not reflecting on the GST Portal.
GST System logs for the Petitioner for TRAN-1 and TRAN-2 were examined in this matter. As per
Tran-1 logs the Petitioner filed their TRAN-1 on 26/10/17 without any error reported in logs. ITC ledger
has also been updated. The Petitioner was eligible for filing TRAN-2 but as per TRAN-2 Logs the
Petitioner has not tried to open TRAN-2 after filing of TRAN-1, within stipulated last date
30/06/2018. No error logs were captured.
Agenda for 38th GSTCM Volume 1
Page 275 of 300
As regards the fact alleged by the Petitioner that GST Portal did not permit the Petitioner to fill any
details in table 5 of Form TRAN-2 as the details declared in part 7B of TRAN-1 was not reflecting on
the GST Portal. This is in accordance with GST System design. Every registered person who was
eligible to take credit in his/her Electronic Credit Ledger of eligible duties and taxes paid under earlier
taxation laws in respect of inputs, in respect of which he is not in possession of invoice or any other
documents evidencing payment of duty or tax, needed to declare such stock in Form GST TRAN - 1.
Subsequently he was required to file Form GST TRAN – 2. The taxpayer was required to submit the
transition Form GST TRAN - 2 to report the details of supplies made in GST Act in respect of stock of
inputs not supported by duty paying invoices under existing laws declared in GST TRAN - 1. (Refer
Rule 117 of CGST Rules for details). An advisory informing the taxpayer that in case taxpayer has not
declared anything in part 7B of table 7(a) of TRAN-1, the taxpayer will not be permitted to fill any
details in Table 4 of TRAN-2 was also provided at
https://tutorial.gst.gov.in/userguide/returns/index.htm#t=GST_TRAN_-_2.htm and
https://www.gst.gov.in/newsandupdates/read/168 dated 20.12.2017.From the above it is clear that the
tax payers claiming credit through TRAN 2 were required to furnish the details of such stock on
appointed date in table 7B of TRAN 1. Keeping in mind the legal provisions of GST law the system
has been designed with the validation of not allowing a tax to claim credit through TRAN 2 if he had
not furnished any stock details in the relevant table of TRAN 1.
Status:- GSTN is not a party in this matter. Status of the case was forwarded to Deputy Commissioner,
Maharashtra vide email dated 09.07.2019 and 18.07.2019.

Agenda for 38th GSTCM Volume 1
Page 276 of 300
Annexure -3
Analysis of Cases Received as per Extended Scope of ITGRC
Category Description
No of
Cases
A
Sub
Category
Cases reported on account of Non-Technical error
A1 Recommended by jurisdictional tax authority.
(i) In 03 cases stock wrongly reported at 7(d) in place of 7(a),
(ii) In 01 case uploaded details in Table 7(d) instead of 7(c) of TRAN-1(also filed
COCP in Hon’ble HC of Kerala),
(iii) In 01 case taxpayer did not get the 50% credit of Ca pital goods and
(iv) In 01 case closing balance of Cenvat credit in their ER-1 and ST-3 returns last
filed were not transferred to their ledger.
06
A4 Case of non-technical error [reflected details in column 7(d) instead of 7(a)];
simply forwarded as per Hon’ble HC order with no recommendation by
jurisdictional tax authority. Hon'ble High Court directions to GST Council to
reconsider the case taking in to consideration the ratio in the mentioned 09 case
laws in order dated 03.04.2019. Nodal officer/Commissioner has forwarded the
case along with CENVAT verification report to GST Council for deciding the
same without any recommendations.
01
A5 Cases of non-technical error recommended by jurisdictional tax authority but
Hon’ble High Court order details neither mentioned nor attached/No final order yet. 05
Sub Total 12
B
Sub
Category
Cases reported involving Technical error that should have been referred to
ITGRC through GSTN.

B2 Cases of Technical error which are not recommended by jurisdictional tax
authority, but Hon’ble Court has directed Nodal Officer to forward to IT
Redressal Committee to decide the same.
03
B3 Cases of Technical error already presented before 1st to 7th ITGRC and also
recommended by ITGRC.
04
Total 07
C
-- Cases already presented before 1st to 7th ITGRC but not recommended by ITGRC
and now as per 32nd GST Council decision also forwarded without
recommendation by jurisdictional tax authority.
02
D
-- Cases forwarded by jurisdictional tax authority without recommendation.
Parameters as recommended by 32nd GST Council decision not followed. 01
Total (A+B+C+D) 22
Agenda for 38th GSTCM Volume 1
Page 277 of 300
Category A: Cases reported on account of Non-Technical error

Category A1 (06 Cases): Recommended by jurisdictional tax authority.
In 03 cases stock wrongly reported at table 7(d) in place of 7(a) of TRAN-1,
In 01 case uploaded details in Table 7(d) instead of table 7(c) of TRAN-1 (also filed COCP in Hon’ble HC of Kerala),
In 01 case taxpayer did not get the 50% credit of Capital goods and
In 01 case closing balance of Cenvat credit in their ER-1 and ST-3 returns last filed were not transferred to their ledger.

S.
No
State/ CGST
GSTIN/ Title of
the Case/ WP No.
and Date
Brief Issue/ Directions of Hon'ble
High Court
Recommen
dations of
Officer of
the State
/Centre
Remarks
1
Received
from GSTN,
M/s. Srikanth
Seeds,
Pesticides













GSTIN: -
36AABHK9816K1
ZV, 27824/2018-
Sri Katturi Mallesh,
Sole Properietor of
M/s. Srikanth
Seeds, Pesticides,
Fertilizers & Grain
Merchant








Filed TRAN-1 but uploaded details
in Table 7(d) instead of uploading in
table 7(a) and also missed some bills
to claim ITC of CGST on closing
stocks.
Order: Writ petition is disposed of
directing the Joint/Asst.
Commissioner, State Tax to forward
the representation of the petitioner
dated: 06.07.2018 to the Chief
Commissioner and further directing
the Chief Commissioner to forward
the said representation along with his
report to the GST council. The GST
Council shall take a call and pass
appropriate orders in accordance with
law within a period of eight weeks.
There shall be no order as to costs.
Recommen
ded
















Placed in 6th ITGRC
in category- A2 as
per 32nd GST
Council decision but
not allowed by
Committee because
of lack of sufficient
information on error
involved in the case.








2
Received
from GSTN,
M/s.
Ranjeeth
Fertilizers












GSTIN: -
36AADHK3535K1
Z5, 27884/2018-
M/s. Ranjeeth
Fertilizers












Filed TRAN-1 but uploaded details
in Table 7(d) instead of uploading in
table 7(a) and also missed some bills
to claim ITC of CGST on closing
stocks.
Order: Writ petition is disposed of
directing the Join/Asst.
Commissioner, State Tax to forward
the representation of the petitioner
dated: 06.07.2018 to the Chief
Commissioner and further directing
the Chief Commissioner to forward
the said representation along with his
report to the GST council. The GST
Council shall take a call and pass
appropriate orders in accordance with
law within a period of eight weeks.
There shall be no order as to costs.
Recommen
ded















Placed in 6th ITGRC
in category- A2 as
per 32nd GST
Council decision but
not allowed by
Committee because
of lack of sufficient
information on error
involved in the case
the case.







Agenda for 38th GSTCM Volume 1
Page 278 of 300
3
Received
from GSTN,
M/s.
Ranjeeth
Traders











GSTIN: -
36ACTPK0948C1
ZI, 27892/2018-
Sri Kathuri Rupesh
sole properietor of
M/s. Ranjeeth
Traders Forwarded
to GSTC
Secretariat vide
letter dated
11.03.2019.





Filed TRAN-1 but uploaded details
in Table 7(d) instead of uploading in
table 7(a) and also missed some bills
to claim ITC of CGST on closing
stocks.
Order: Writ petition is disposed of
directing the Join/Asst.
Commissioner, State Tax to forward
the representation of the petitioner
dated: 06.07.2018 to the Chief
Commissioner and further directing
the Chief Commissioner to forward
the said representation along with his
report to the GST council. The GST
Council shall take a call and pass
appropriate orders in accordance with
law within a period of eight weeks.
There shall be no order as to costs.
Recommen
ded














Placed in 6th ITGRC
in category- A2 as
per 32nd GST
Council decision but
not allowed by
Committee because
of lack of sufficient
information on error
involved in the case.







4
SGST,
Kerala
Ms. Hemalatha
Ranka Prop of Raj
Distributors,
Ernakulam, Kerala
32AAEPA4171C1
ZK,
WPC 18883/2018
Filed TRAN-1 but uploaded details
in Table 7(d) instead of uploading in
table 7(c ).
Order: HC vide order dated
14.06.2018 directed to take
appropriate action to take credit of
the input tax available at the time of
Migration.
Recommen
ded
Also filed COCP in
Hon'ble HC of
Kerala for not
following the order
dated 14.06.2018 in
WP 18883/2018.
The case was
presented as per
circular 03.04.2018
in 4th ITGRC held
on 12.02.2019 in 'B4'
category but not
allowed by the
Committee.
5
CGST,
Mysore














M/s AT&S India
Limited, GSTIN
29AAECA2930J1Z
O, WP No
22368/2019 (T-
RES)










Taxpayer filed the TRAN-1 on
GSTN Portal on 11.12.2017. They
did not get the 50% of Capital goods
credit for the period April 2017 to
June 2017 in their credit ledger.
Taxpayer has mentioned Zero in
column 11 of Table 6 of GST
TRAN-1 form. They should have
mentioned the credit which is
pending to the transitioned. Order:
The court has directed to reconsider
the request of the petitioner for
redressal of their grievances in
accordance with law.



Recommen
ded















The case was
presented as per
circular 03.04.2018
in 5th ITGRC held
on 05.03.2019 in 'B3'
category but not
allowed by the
Committee.
Agenda for 38th GSTCM Volume 1
Page 279 of 300
6
Bengaluru,
CGST

























M/s Yokogawa
Inida Ltd. GSTIN
29AAACY0840P1
ZV
15854/2019 (T-
RES) dtd.
09.04.2019 and
order dtd.
25.04.2019
The assessee had filed form GST
TRAN-1 on 12.12.2017 before due
date but the credit relating to the
closing balance of Cenvat credit of
Rs. 4,31,32,066/- in their ER-1 and
ST-3 returns last filed were not
transferred to their ledger. Under the
column “Cenvat Credit admissible as
ITC” they had failed to indicate the
amount of credit to be transitioned,
due to which the credit pertaining
to their closing balance was not
credited to their electronic credit
ledger. Taxpayer had tried to rectify
the error by attempting to revise the
TRAN-1 filed before 28.12.2017 but
all their all attempts got unsuccessful.
As per Tax authorities taxpayer is
seeking opportunity to revise the
TRAN-1 already filed.
Order: Request of the petitioner to
revise the TRAN1 for the first time
cannot be denied on technicalities
and glitches not being uncommon, in
a new tax regime, a pragmatic
approach would sub-serve the ends
of justice, directed to reconsider the
grievance of the petitioner.
Recommen
ded
Case has not been
presented before
ITGRC earlier.


Agenda for 38th GSTCM Volume 1
Page 280 of 300
Category A4: Case of non-technical error [reflected details in column 7(d) instead of
7(a)]; simply forwarded as per Hon’ble HC order with no recommendation by jurisdictional
tax authority. Hon'ble High Court directions to GST Council to reconsider the case taking in to
consideration the ratio in the mentioned 09 case laws in order dated 03.04.2019. Nodal
officer/Commissioner has forwarded the case along with CENVAT verification report to
GST Council for deciding the same without any recommendations.

S.
No
State/ CGST
GSTIN/ Title of
the Case/ WP No.
and Date
Brief Issue/ Directions of Hon'ble
High Court
Recommen
dations of
Officer of
the State
/Centre
Remarks
1 CGST,
Bhubaneshw
ar
M/s Field Motors
Pvt. LTd, GSTIN-
21AAACF6343E1
Z7 WP
17282/2018
Taxpayer has reflected details of
credit under column "7(d)-stock of
goods" instead of column "7(a)-
Duties and taxes on inputs"
Order: Hon'ble High Court of
Odisha vide its order dated
13.03.2019 has directed to reconsider
the case of the petitioner. Also, a
revised order dated 03.04.2019 of the
Hon'ble H.C. was received which had
specific direction for GST Council
to reconsider the party's request
taking in to consideration the ratio
of 09 case laws mentioned in order.
No proper
recommen
dation by
Commissio
ner, vide
letter dated
13.05.2019
High Court
order was
forwarded
for perusal
and further
necessary
action.
In 6th ITGRC the
case was presented
as per 32nd GST
Council decision but
not allowed being
not recommended
properly. Again, vide
letter 12.06.2019 &
26.07.2019 also no
proper
recommendation
made in the case.



Agenda for 38th GSTCM Volume 1
Page 281 of 300
Category A5: Cases of non-technical error recommended by jurisdictional tax authority
but Hon’ble High Court order details neither mentioned nor attached/No final order yet.
S.
No
State/ CGST
GSTIN/ Title of
the Case/ WP No.
and Date
Brief Issue/ Directions of Hon'ble
High Court
Recommen
dations of
Officer of
the State
/Centre
Remarks
1 Chennai
North
CGST
33BURPS2116P1Z
1
Senthil Vadivelu
Senthilnathan /

M/s. Shanmugam
Agencies
Entry of details by oversight under
Entry 7A of Table 7(a), instead of
under Entry 7B of Table 7(a) of
TRAN-1. The taxpayer is seeking
relief in terms of Bombay High Court
judgement in W.P No.2086/2018 in
the case of M/s. O/E/N India Ltd., &
others. No High Court order in the
case
Recommen
ded
No High Court order
in the case.
2 Chennai
North
33AQEPPS5122E1
Z9 Senthil
Vadivelu
Palaniappan /M/s.
Shanmuganathan
Store
Entry of details by oversight under
Entry 7A of Table 7(a), instead of
under Entry 7B of Table 7(a) of
TRAN-1. The taxpayer is seeking
relief in terms of Bombay High Court
judgement in W.P No.2086/2018 in
the case of M/s. O/E/N India Ltd., &
others. No High Court order in the
case
Recommen
ded
No High Court order
in the case.
3 Chennai
North
33ARKPS5830K1
ZE

Senthil Vadivelu /

M/s. Senthil
Agencies
Entry of details by oversight under
Entry 7A of Table 7(a), instead of
under Entry 7B of Table 7(a) of
TRAN-1. The taxpayer is seeking
relief in terms of Bombay High Court
judgement in W.P No.2086/2018 in
the case of M/s. O/E/N India Ltd., &
others. No High Court order in the
case
Recommen
ded
No High Court order
in the case.
Agenda for 38th GSTCM Volume 1
Page 282 of 300
4 Chennai
South
33AAACB5985C1
ZW M/s. BHARAT
ELECTRONICS
LTD W.P. 2937 of
2019 dated
01.02.2019 of
Madras high Court
The tax payer has mentioned the C/b
of CENVAT in table 5(a) under
column 5 (Balance CENVAT carried
forward in the said last return) but
has mentioned credit available as per
the Stock in column no.6 of table
5(a)(CENVAT credit admissible as
ITC of central tax in accordance with
transitional provisions). they have
also mentioned the credit available
on stock in table 7(a) also. they have
not properly understood the
relevance of each column of the
respective table and made wrong
entries. Hence the Closing balance
has not reflected in the ITC ledger.
The case is pending for disposal, no
final High Court order in the case.
Recommen
ded.
The case is still
pending for disposal,
no final High Court
order in the case.
5 Chennai
Outer
PAREKH
INTEGRATED
SERVICES PVT
LTD.,
GSTIN:
33AADCP1503F1
Z3
W.P.No.9052 OF
2019
DT.26.03.2019
Taxpayer had declared inputs held in
stock for Value of Rs.2,06,62,196/-
on the appointed day without
documents under Col.7(a) (7B) of
Tran-1 and filed Tran-2 for the
periods July-2017 and August-2017
and received ITC of Rs.1,66,480/-
and Rs.79,583/- respectively for the
two months. But the taxpayer claims
that he has filed ITC for an amount
of Rs.96,41,874/- whereas has
received only Rs.18,38,967/- against
SGST.taxpayer had filed Tran-1 and
filed Tran-2 for the months of July &
August 2017. The
petitioner/authorised representative
will appear before the nodal
officer/second respondent on
27.03.2019 at 10.30 AM with all
materials in support of his
claim.Appropriate orders shall be
passed by the officer on or before
29.03.2019. No HC Order attached
No
Recommen
dation
made
No proper
recommendation
and No HC order
attached. The
case was presented
as per circular
03.04.2018 in 6th
ITGRC held on
27.05.2019 in 'B4'
category but not
allowed by the
Committee.


Agenda for 38th GSTCM Volume 1
Page 283 of 300
Category B: Cases reported involving Technical error that should have been referred to ITGRC
through GSTN.
Category B2: Cases of Technical error which are not recommended by jurisdictional tax authority.
But Hon’ble Court has directed Nodal Officer to forward to IT Redressal Committee to decide the same.

S.
No
State/ CGST
GSTIN/ Title of
the Case/ WP No.
and Date
Brief Issue/ Directions of Hon'ble
High Court
Recommen
dations of
Officer of
the State
/Centre
Remarks






01
Madurai
CGST
M/s Sri Algar
Industries, Sivakasi
WP(MD)No.
19463/2018 dated
01.09.2018
Tax Payer has tried to submit TRAN
1 Returns on common portal. But they
could not file it due to some issues in
common portal. Hence, they were
unable to carry forward Rs.
23,40,113/- regarding TRAN 1.

Order: Order dated 17.09.2018
passed by the Hon’ble Madurai Bench
of Madras High Court directing that
1.The 5th Respondent (i.e. The
Assistant Commissioner of CGST
&C.Ex, Sivaksi) forward the
Representation of Petitioner dated
30.07.2018 to the 4th Respondent
within a period of one week of date of
receipt of a copy of this order.

2. on receipt of the same 4th
respondent/Nodal officer in
consultation with GSTN, shall take
the note the grievance expressed by
the petitioner and forward the same to
grievance committee, with in two
week there after the grievance
committee, in turn, to take appropriate
decision in the matter within a period
of four weeks from the date, on which
,the representation is received in
proper form.
Nothing
recommend
ed
Not filing case. Not
placed in any ITGRC
earlier.
Agenda for 38th GSTCM Volume 1
Page 284 of 300
02 Madurai M/s Anbu
Automobiles,
Paramakudi.
WP(MD) No.
22011 of 2018
dated 25.10.2018
Unable to file TRAN-1.
Order: Common order dated
1.11.2018 passed by the Hon’ble
Madurai Bench of Madras High Court
directing that relying on the decision
dated 10.09.2018 taken in
WP(MD)No. 18532/2018 filed by
M/s Tara Exports, Thoothukudi,
disposed of both WP(MD)No. 22010
& 22011 of 2018 with a direction to
the respondent to to enable the
petitioner to file GST TRAN 1
electronically for claiming the
transitional credit and allow the input
credit after processing the same, if it
is otherwise eligible in law..
Nothing
recommend
ed
Not filing case. Not
placed in any ITGRC
earlier.
03 Madurai M/s Anbu Motors,
Ramanathapuram
WP(MD)No.
22010 of 2018
dated 24.10.2018
Unable to file TRAN-1.
Order: Common order dated
1.11.2018 passed by the Hon’ble
Madurai Bench of Madras High Court
directing that relying on the decision
dated 10.09.2018 taken in
WP(MD)No. 18532/2018 filed by
M/s Tara Exports, Thoothukudi,
disposed of both WP(MD)No. 22010
& 22011 of 2018 with a direction to
the respondent to to enable the
petitioner to file GST TRAN 1
electronically for claiming the
transitional credit and allow the input
credit after processing the same, if it
is otherwise eligible in law..
Nothing
recommend
ed
The case of ANBU
MOTORS
(33AAQFA5599J1Z
U) was presented in
Category-B3 of 4th
ITGRC and not
recommended.
GSTIN of this not
provided hence the
status can not be
ascertained.

Agenda for 38th GSTCM Volume 1
Page 285 of 300
Category B3: Cases of Technical error already presented before 1st to 7th ITGRC and also
recommended by ITGRC.
S.
No
State/ CGST
GSTIN/ Title of
the Case/ WP No.
and Date
Brief Issue/ Directions of Hon'ble
High Court
Recommen
dations of
Officer of
the State
/Centre
Remarks
01 CGST
Tamilnadu
M/S. EAP
Infrastructure
India Pvt.Ltd
GSTIN
33AACCE8198G1
ZG
W.P.No.22941 OF
2018 dt.04.09.2018
Taxpayer attempted to upload the
details of stock holdings through json
file on 25.12.2017. However, the json
file could not be uploaded due to some
technical glitches in the GST portal.
Order: The petitioner was directed to
submit application in accordance with
Circular No.39/13/2018 dt.03.4.2018
with in period of two weeks from the
date of receipt of this order to their
respective assessing/jurisdictional
officer/GST officers.The assessing
officers are directed to forward the
application to the nodal officer with in
a period of one week.
taxpayer's
request may
be
considered
The case was
presented before 1st
ITGRC held on
22.06.2018 and
allowed.
02 CGST
Tamilnadu
M/S. Lear
Automotive India
Pvt.Ltd
GSTIN
33AAACL1978K1
ZC
W.P.NO.33193 OF
2017
Prior to GST, taxpayer was having
three Central Excise Registrations,
three Service Tax Registration and
one TNVAT Registration. While
migtating from TNVAT to GST, all
the registration details were not
captured due to an inadvertent
mistake.
Order: The petitioner was directed to
submit application in accordance with
Circular No.39/13/2018 dt.03.4.2018
with in period of two weeks from the
date of receipt of this order to their
respective assessing/jurisdictional
officer/GST officers.The assessing
officers are directed to forward the
application to the nodal officer with in
a period of one week.
taxpayer's
request may
be
considered
The case was
presented before 1st
ITGRC held on
22.06.2018 and
allowed.
Agenda for 38th GSTCM Volume 1
Page 286 of 300
03 CGST
Tamilnadu
M/s Surin
Automotive Pvt.
Ltd.
GSTIN
33AACCK8026D1
ZX
WPC 12986-
12987/2018-
DT.16.07.2018
The Taxpayer tried to submit Form
GST TRAN-1 electronically on
27.12.2017. but due to technical
glitches/problems on the common
portal, they were unable to submit
TRAN-1
Order: The petitioner was directed to
submit application in accordance with
Circular No.39/13/2018 dt.03.4.2018
with in period of two weeks from the
date of receipt of this order to their
respective assessing/jurisdictional
officer/GST officers. The assessing
officers are directed to forward the
application to the nodal officer with in
a period of one week.
taxpayer's
request may
be
considered
The case was
presented in
Category-A1, before
3rd ITGRC held on
26.10.2018 and
allowed.
04 CGST
Tamilnadu
M/S. Schwing
Stetter Pvt.Ltd
GSTIN :
33AADCS5069D1
ZJ W.P.No.3117
OF 2018
dt.16.07.2018
The Taxpayer tried to submit Form
GST TRAN-1 electronically on
26.12.2017. but due to technical
glitches/problems on the common
portal, they were unable to submit
TRAN-1.
Order: The petitioner was directed to
submit application in accordance with
Circular No.39/13/2018 dt.03.4.2018
with in period of two weeks from the
date of receipt of this order to their
respective assessing/jurisdictional
officer/GST officers. The assessing
officers are directed to forward the
application to the nodal officer with in
a period of one week.
taxpayer's
request may
be
considered
The case was
presented before 1st
ITGRC held on
22.06.2018 and
allowed.

Agenda for 38th GSTCM Volume 1
Page 287 of 300
Category C: Cases already presented before 1st to 7th ITGRC but not recommended by ITGRC and
now as per 32nd GST Council decision also forwarded without recommendation by jurisdictional tax
authority.
S.
No
State/ CGST
GSTIN/ Title of
the Case/ WP No.
and Date
Brief Issue/ Directions of Hon'ble
High Court
Recommen
dations of
Officer of
the State
/Centre
Remarks
1 CGST,
Coimbatore
M/s.Precision
Rubber Industries
Pvt. Ltd.,
Coimbatore
[33AADCG0576B
1Z5], WP 11781 &
11784 of 2019 &
16.04.2019
Taxpayer claimed to have made
attempt to file TRAN-1 within the due
date 27.12.2017; However, no
material evidence has been producted;
HC has permitted the petitioner to
appear before the Commissioner,
Coimbatore on 24.04.2019 along
with the requests / objections filed till
date and all materials in support of the
objections that will be taken into
consideration.
It may not
be proper to
comment
on the
eligibility
criteria on
the aspect
of
Technical
Glitches.
Appears to be a case
where no TRAN-1
filed. No proper
recommendation and
No HC order
attached.
The case was
presented as per
circular 03.04.2018
in 4th ITGRC held
on 12.02.2019 in 'B1'
category but not
allowed by the
Committee.
2 Tirunelveli
CGST
M/s.Tara Exports,
Tuticorin WP
18532/2018
The taxpayer has not uploaded the
TRAN-1 declaration before the
extended time limit upto 27.12.2017
in terms of Order NO.9/2017-GST
dated 15.11.2017.
Order: The Hon'ble Court disposed
of the WP with a direction to the
respondents either to open the portal,
so as to enable the petitioner to file the
TRAN-1 electronically for claiming
the transitional credit or accept the
manually filed TRAN-1 on
31.01.2018, or allow the input credits,
after processing the same, if it is
otherwise eligible in law.
Nothing
Recommen
ded
No proper
recommendation.
Appears to be a case
of TRAN-1 not filed
which is not covered
under 32nd GST
Council decision.
The case was
presented in category
B1 of 6th ITGRC
held on 27.05.2018
and not
recommended.


Agenda for 38th GSTCM Volume 1
Page 288 of 300
Category D: Cases forwarded by jurisdictional tax authority without recommendation.
Parameters as recommended by 32nd GST Council decision not followed.
S.
No
State/ CGST
GSTIN/ Title of
the Case/ WP No.
and Date
Brief Issue/ Directions of Hon'ble
High Court
Recommen
dations of
Officer of
the State
/Centre
Remarks
01 Madurai M/s Myers Tyers
Supply (india) Ltd.
Madurai. WP(MD)
No. 18723 of 2018
dated 27.08.2018
Prayer to issue order that the words
“within 90 days of appointed day”
found under the main part of rule
117(1) of CGST Rule 2017 and
proviso there under, as ultra vires,
Section 140(3) and section 164 of the
CGST Act,2017or pass such further
or other orders as may deem fir and
proper in the circumstances of the
case and render justice.
Nothing
recommend
ed
NO High Court
Order, no
recommendation, no
error identified.


Agenda for 38th GSTCM Volume 1
Page 289 of 300
Annexure-4

Members (Centre)
 Sh. Sandeep M. Bhatnagar, Member (GST), CBIC
 Sh. Anil Kumar Jha, Additional Secretary, Dept. of Revenue

Member (GST Council Secretariat)
 Dr. Rajeev Ranjan, Special Secretary
Members (States) (through VC)
 Sh. Sanjeev Kaushal, ACS, Haryana
 Sh. T. V. Somanathan, Commissioner, State Tax, Tamil Nadu
 Ms. Smaraki Mahapatra, CST, West Bengal

Special Invitees
 Sh. Yogendra Garg, Pr. Commissioner, GST Policy Wing-I, CBIC
 Sh. Sanjay Mangal, Commissioner, GST Policy Wing-II, CBIC
 Ms V. Usha, Pr Commissioner, Ce.Ex, CBIC
 Sh. Amitabh Kumar, Joint Secretary, GST Council
 Sh. Dheeraj Rastogi, Joint Secretary, GST Council
 Sh Prakash Kumar, CEO, GSTN (through VC)
 Sh Vashistha Chaudhary, SVP (Services), GSTN
 Sh. Samir Vakil, Special CST, Gujarat (through VC)
 Sh. Ridhidesh Rawal, Deputy Commissioner, State Tax, Gujarat (through VC)
Others
 Sh. Rajesh Kumar Agarwal, Director, GST Council
 Sh. Gauri Shankar Sinha, Director, GST Council
 Sh. Amaresh Kumar, Joint Commissioner, GST Policy Wing, CBIC
 Sh. Nimba Ram, Joint Commissioner, GST Policy Wing, CBIC
 Sh. Arjun Kumar Meena, Deputy Commissioner, GST Council
 Sh. Rahul Raja, Under Secretary, GST Council
 Sh. Krishna Koundinya, Under Secretary, GST Council




Agenda for 38th GSTCM Volume 1
Page 290 of 300
Agenda Item 12: Quarterly Report of the NAA for the quarter July to September 2019 for the
information of the GST Council
In terms of provisions of clause (iv) of Rule 127 of the CGST Rules 2017, National Anti-
profiteering Authority (NAA) is required to furnish a performance report to the GST Council by 10th
of the closing of each quarter. Anti-profiteering provisions are contained under Section 171 of the
CGST Act, 2017 which empowers NAA to determine as to whether benefit of reduced rate of tax or
the Input Tax Credit (ITC) has been passed on to the recipient by way of commensurate reduction in
the prices and in case of failure, NAA may order reduction in prices, commensurate benefit to recipient,
impose penalty and cancel registration, in suitable cases.
2. Anti-profiteering mechanism under GST is a multi-tier mechanism. The methodology of
examination of the complaints to determine profiteering is as under:
i. State Level Screening Committee (SLSC) examines State level complaint and
recommends to the Standing Committee (SC);
ii. SC, in addition to complaints recommended by SLSC, also receives complaint directly
in respect of suppliers having pan India or presence in more than one State/UT;
iii. SC examines and sends recommendation to the DG, Anti-profiteering (DGAP).
iv. DGAP then completes investigation, within a period of 3 months, and furnishes a
report of its findings to NAA.
v. Based on the report from DGAP, NAA determines all aspects relating to profiteering,
passes its order regarding reduction in prices; return of amount to recipient; imposition of
penalty; and cancellation of registration.
3. Accordingly, the performance report of National Anti-profiteering Authority along with
performance reports of DGAP, SC and SLSC for the quarter (July, 2019 to September, 2019) of the
financial year 2019-20 is as under:
3.1. Performance of National Anti-Profiteering Authority:

Opening
Balance
No. of
Investigation
Reports
received from
DGAP during
the quarter
Disposal of Cases (during Quarter) Closing
Balance Total Disposal
during quarter
No. of cases
Where
Profiteering
established
No. of cases
Where
Profiteering not
established
No. of
cases
referred
back to
DGAP
50
39 2 1 1 3 84

3.2 Performance of DG (Anti-profiteering):

Opening
Balance
(No. of
cases)

Receipt
Category of cases received Disposal Mode of disposal of
cases
Closing
Balance
(No. of
cases)
Constru
ction
Service
s
FMCG Restaurant
Services
Others Report to
NAA
confirming
profiteering
Report to
NAA for
closure
action
80 4 1 0 1 1 23 21 2 61

3.3 Performance report of the Standing Committee on Anti-profiteering:
Agenda for 38th GSTCM Volume 1
Page 291 of 300

Opening Balance
(No. of cases)
Receipt Disposal Closing Balance
(No. of cases)

87

232

279

40

3.4 Performance report from the State Level Screening Committee:

Opening Balance
(No. of cases)
Receipt Disposal Closing Balance
(No. of cases) Cases referred to
Standing Committee
Cases Rejected

40

142

111

29

42
Note: A detailed performance of each State Level Screening Committee is enclosed at Annexure “A”.
4. The final disposal of 2 cases by the NAA is as under:

Sr. No. Order No. and Date of
Order
Respondent Amount of Profiteering
(Rs.)
1 46/2019 dt. 04.07.2019 HP India Sales Nil
2 47/2019 dt. 26.09.2019 Paramount Propbuild Pvt.
Ltd.
3,69,26,963

5. NAA has been conducting outreach program across the country to sensitize the jurisdictional
Officers about their role and responsibility towards check of profiteering. During the tenure of this
report, the outreach programmes and zonal review meetings on Anti-Profiteering efforts was held at
Indore on 16th September, 2019.

6. The NAA has sent 516 profiteering complaints received by them till 31st July, 2019 via its web
portal to 21 State Level Screening Committees.
7. Accordingly, the quarterly performance report of the National Anti-profiteering Authority for
the quarter: July to September 2019, is placed before the GST Council.


Agenda for 38th GSTCM Volume 1
Page 292 of 300
Annexure A

S.No. States R/NR OB R
CB R/N
R OB R
CB R/N
R OB R
CB R/N
R OB R
CB
SC R SC R SC R SC R
1 Andhra Pradesh ✓ 6 0 0 0 6 ✓ 6 0 0 0 6 ✓ 6 0 0 0 6 ✓ 6 0 0 0 6
2 Arunachal Pradesh ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 X 0 0 0 0 0
3 Assam ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 X 0 0 0 0 0
4 Bihar X X X X
5 Chhattisgarh X X X X
6 Goa ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 X 0 0 0 0 0
7 Gujarat X X X X
8 Haryana ✓ 0 4 4 0 0 X ✓ 0 42 42 0 0 ✓ 0 56 43 13 0
9 Himachal Pradesh X X X X
10 Jammu and Kashmir X X X X
11 Jharkhand X X X X
12 Karnataka ✓ 12 7 12 5 2 ✓ 2 1 0 0 3 ✓ 3 4 0 0 7 ✓ 12 12 12 5 7
13 Kerala X X X X
14 Madhya Pradesh ✓ 3 0 0 0 3 ✓ 3 0 0 0 3 ✓ 3 0 0 0 3 ✓ 3 0 0 0 3
15 Maharashtra ✓ 9 41 44 3 3 ✓ 3 6 0 0 9 ✓ 9 0 0 0 9 X 9 47 44 3 9
16 Manipur ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 X 0 0 0 0 0
17 Meghalaya ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 X 0 0 0 0 0
18 Mizoram ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 X 0 0 0 0 0
19 Nagaland ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0
20 NCT of Delhi X X X X
21 Odisha X X X X ,
22 Puducherry X X X X
23 Punjab ✓ 0 2 0 2 0 ✓ 0 1 0 1 0 ✓ 0 3 1 2 0 ✓ 0 6 1 5 0
24 Rajasthan X ✓ 4 0 3 0 1 ✓ 0 4 0 0 5 ✓ 2 4 1 0 5
25 Sikkim X X X X
26 Tamil Nadu X X ✓ 5 1 0 2 4 ✓ 5 1 0 2 4
27 Telangana X X X X
28 Tripura ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0 ✓ 0 0 0 0 0
29 Uttar Pradesh X X ✓ 2 2 0 0 4 ✓ 2 4 2 0 4
30 Uttarakhand X X X X
31 West Bengal X X X ✓ 1 12 8 1 4
14 30 54 365 10 14 12 18 8 3 1 22 13 28 56 43 4 38 9 40 142 111 29 42
R/NR= Received (✓) /Not Received (X)
OB= Opening Balance
SC= Forwarded to Standing Committee States giving NIL receipts & disposal
R= Rejected States from where reports are not received
CB= Closing Balance
Active SLSCs (where receipt & disposal being done
Inactive SLSCs (where disposal not commensurate with
Page 1 of 1
Quarterly Perfromance Report From the State Level Screening Committee - July 2019 to September 2019
July August September Quarter-July to Sept
Disposal Disposal Disposal Disposal
Agenda for 38th GSTCM Volume 1
Page 293 of 300
Agenda Item 13: Presentation on developments regarding implementation of
i. GST EWB System – FASTag Integration
ii. New Return System
iii. Integrated refund system with disbursal by single authority
iv. Generation of electronic Invoice Reference Number
v. Linking GST registration with Aadhaar and proposed changes in the GST Law
and GSTN System
Agenda for 38th GSTCM Volume 1
Page 294 of 300
Agenda Item 14: Clarification on GST rate on fabrics and articles of textiles falling in Chapters
56 to 59 of the tariff pursuant to the order of the Hon’ble High Court of Delhi in Writ petition
(Civil) No. 597 of 2019
Manufacturers Traders Association & Anr. had filed Writ Petition (Civil) No. 597 of 2019 in
the Hon’ble High Court of Delhi, challenging the levy of 12% GST on fabrics of chapters 56 to 59 of
the HS on the grounds that as per paragraphs 9.8.10 and 9.8.11 of the Minutes of the 15th GST Council
Meeting held on 03.06.2017, all fabrics should be subject to a uniform GST rate of 5% and there is no
recommendation of GST rate of 12% on any fabrics by the GST Council.
2. The relevant paragraphs of the minutes of 15th GST Council meeting read as under:
“9.8.10. After discussion, the Council agreed to keep raw silk and raw jute at Nil rate of GST;
tax cotton and other natural fibres at the rate of 5%; tax man-made fibre and yarn at the rate
of 18%; tax all fabrics at 5 %; tax apparels sold at a value exceeding Rs.1,000 per piece at the
rate of 12% and tax apparels sold at a value exceeding Rs. 1,000 per piece at the rate of 5%.
The Council also agreed that if there was credit accumulation on account of inverted duty
structure at the fibre stage, no cash refund would be given.”
9.8.11 The Joint Secretary (TRU-I), CBEC stated that the remaining items in the textile sector
were goods falling under Chapters 56, 57,58 and 59. He stated that these Chapters covered
products like cordage, twine, carpet, floor, covering, special fabric, tapestry, impregnated,
coated fabric ,laminated textile fabric and textile articles of a kind suitable for industrial use
and all of these were proposed to be taxed at 12%.......”
3. Department of Revenue submitted before the Hon’ble Court that the GST Council had made a
specific recommendation to prescribe 12% GST rate on specialized and industrial fabrics of chapters
56 to 59 which was notified by the Central and the State Governments and thus there was no variance
in the recommendations of the GST Council on specialized and industrial fabrics of chapters 56 to 59
and the notifications issued by the Central and State Governments issued in pursuance of these
recommendations.
4. After considering the submissions made by Department of Revenue and the petitioner the
Hon’ble Court passed the following order:
“From what has been argued by Mr. Shah, we are inclined to agree with his submission
that the decision of the GST Council was to subject all fabrics at the rate of 5% taxation and it
appears that the position stated in the affidavit filed on behalf of respondent No. 3 was only the
proposal of the Joint Secretary (TRU-1), CBEC, which was not agreed to or approved by the
Council.
Keeping in view the aforesaid controversy, we are of the considered view that the
aforesaid controversy should specifically and pointedly be placed before the Council,
preferably in the next meeting. A copy of our order should also be circulated so that the
controversy is brought before the Council.”
5. It is submitted that the GST rates on fabrics was discussed in detail in the 15th GST Council
meeting and the GST rates were prescribed on the recommendations of the Council. The rate of 5% was
prescribed on fabrics used for making apparels. The GST Council had recommended 12% GST rate on
specialized and industrial fabrics. The Council discussed the requests for reduction in tax rates on
Agenda for 38th GSTCM Volume 1
Page 295 of 300
fabrics of chapters 56 to 59 from 12% to 5% in various meetings after the rollout of GST. The Council
did not recommend any change in the tax structure on these goods i.e technical textiles and specialized
fabrics of chapters 56 to 59.
6. As per the direction of the Hon’ble High Court, copy of the order dated 11th October, 2019 of
the Hon’ble Delhi Court is placed before the Council with above submission.



Agenda for 38th GSTCM Volume 1
Page 296 of 300



Agenda for 38th GSTCM Volume 1
Page 297 of 300


Agenda for 38th GSTCM Volume 1
Page 298 of 300


Agenda for 38th GSTCM Volume 1
Page 299 of 300


Agenda for 38th GSTCM Volume 1
Page 300 of 300


Agenda for 38th GSTCM Volume 1




Confidential





Agenda for
38th GST Council Meeting

18 December 2019


Volume – 2


Agenda for 38th GSTCM Volume 2
Page 2 of 48




Agenda for 38th GSTCM Volume 2
Page 3 of 48

File No: 654/38th GSTCM/GSTC/2019
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 3rd December 2019

Notice for the 38th Meeting of the GST Council scheduled on 18th December 2019
The undersigned is directed to refer to the subject cited above and to say that the 38th
Meeting of the GST Council will be held on 18th December 2019 at NDMC Convention
Centre, Sansad Marg, New Delhi. The schedule of the meeting is as follows:
 Wednesday, 18 December 2019 : 14:00 hours onwards
2. In addition, an Officers’ Meeting will be held on 17th December 2019 at the same
venue as per following schedule:
 Tuesday, 17 December 2019 : 11:00 hours onwards
3. The agenda items for the 38th Meeting of the GST Council will be communicated in
due course of time.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the
38th GST Council 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, Union Territories of Delhi, Puducherry and
Jammu and Kashmir 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. Chairman, CBIC, North Block, New Delhi, as a permanent invitee to the proceedings of the
Council.
5. Chairman, GST Network

Agenda for 38th GSTCM Volume 2
Page 4 of 48

Agenda Items for the 38th Meeting of the GST Council on 18th December 2019
1. Confirmation of the Minutes of 37th GST Council Meeting held on 20th September 2019
2. Issues concerning GST on Lottery
3. Revenue Analysis
Recommendations of the GoM on Revenue Analysis and
Deliberations of the Committee of Officers on Revenue Augmentation
4. Report of GoM on Real Estate
5. Issues recommended by the Fitment Committee for the consideration of the GST Council
6. Issues recommended by the Law Committee for the consideration of the GST Council
7. Creation of Public Grievance Redressal Committee as per Hon’ble High Court of Delhi’s
order in the case of Sales Tax Bar Association
8. Status of Group of Ministers (GoMs) constituted for various agenda items
9. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
10. Decisions of the GST Implementation Committee (GIC) for information of the Council
11. Decisions/Recommendations of the IT Grievance Redressal Committee for information of the
Council
12. Quarterly Report of the NAA for the quarter July to September 2019 for the information of
the GST Council
13. Presentation on developments regarding implementation of
i. GST EWB System – FASTag Integration
ii. New Return System
iii. Integrated refund system with disbursal by single authority
iv. Generation of electronic Invoice Reference Number
v. Linking GST registration with Aadhaar and proposed changes in the GST Law and
GSTN System
14. Clarification on GST rate on fabrics and articles of textiles falling in Chapters 56 to 59 of the
tariff pursuant to the order of the Hon’ble High Court of Delhi in Writ petition (Civil) No. 597
of 2019
15. Any other agenda item with the permission of the Chairperson
16. Date of the next meeting of the GST Council
Agenda for 38th GSTCM Volume 2
Page 5 of 48

TABLE OF CONTENTS
Agenda
No.
Agenda Item Page
No.
3 GST Revenue Augmentation 6
6
Issues recommended by the Law Committee for the consideration of the GST
Council
i. Standard Operating Procedure to be followed in case of non-filers of returns
ii. Proposed amendments in the CGST Act, 2017

7
10
7
Creation of Public Grievance Redressal Committee as per Hon’ble High Court of
Delhi’s order in the case of Sales Tax Bar Association
(Annexure B to Agenda Item 7)
44
15
Any other agenda item with the permission of the Chairperson
i. Creation of the State and Area benches of the Goods and Services Tax
Appellate Tribunal (GSTAT)
46

Agenda for 38th GSTCM Volume 2
Page 6 of 48

Agenda Item 3: GST Revenue Augmentation
GST is a landmark reform in the indirect tax regime of India. Prior to introduction of GST,
Government had appointed a committee to recommend possible tax rates under GST that would be
consistent with the existing level of revenue collection of Centre and States, i.e. revenue neutral rate
or RNR. It was to be that single rate that gets converted into a whole rate structure, depending on
policy choices. The Committee headed by the then Chief Economic Advisor, Dr. Arvind
Subramanian, was of the view that the range of RNR should be between 15% and 15.5% (Centre and
states combined). This was in the backdrop of a two-rate structure, a standard rate close to RNR at
which maximum tax base would be taxed; and a higher, demerit or sin rate. The RNR
recommendation was also based on the assumption that on introduction of GST, the Indian tax
administration collection efficiency would move up.

2. In the 3rd and 4th GST Council meeting, the broad principles on the basis of which GST Rates
were to be determined were finalised, the most important among those being that the GST rate should
be closest to present combined tax incidence (including cascading). In the 14th and 15th GST Council
meeting, goods and services were fit in one of the four GST slabs (5%, 12%, 18% and 28%) in
addition to the exempted category.

3. Since the introduction of GST, several rate revision and rationalization exercises have been
done and several other factors such as increase in the threshold limit for exemption and changes in
composition scheme have impacted GST revenue and there is a widening gap between the projected
revenue collection and the fund requirement which calls for immediate measures for revenue
augmentation. Broadening of tax base, additional resource mobilization and improved tax compliance
will help achieve the desired outcome of revenue augmentation.

4. A committee of officers was constituted for the above purpose with terms of reference
including inter-alia, suggestions of measures for expansion of tax base. States were also requested to
provide specific suggestions on GST and compensation cess rates to be levied on various items,
review of current exemptions, rate calibration for addressing inverted duty structure, introduction of
compliance measures other than those already in existence and any other measures for revenue
augmentation.

5. The Committee of Officers so constituted have met two times so far (on the 15th of October
and 10th of December, 2019) and has taken into consideration the suggestions received from the States
as well. A detailed presentation on the revenue scenarios and policy options would be made in the
GST Council Meeting.
Agenda for 38th GSTCM Volume 2
Page 7 of 48

Agenda Item 6: Issues recommended by the Law Committee for the consideration of the GST
Council
Agenda Item 6(i): Standard Operating Procedure to be followed in case of non-filers of returns
It has been brought to notice that there is a divergent practice among tax officials of the
States; and between tax officials of the States and Centre regarding the procedure to be followed
while dealing with non-filers of returns under section 39 i.e. FORM GSTR-3B and section 45. The
matter was brought before the Law Committee in its meeting held on 26th November, 2019 for further
deliberation.
2. Upon examination of the legal provisions and the divergent practices, the Law Committee
suggested issuance of a Circular clarifying the procedure to be followed in such cases, as below:–
(i) A system generated message will be sent to all return defaulters immediately after the due
date to the effect that he has not filed his return;
(ii) A notice in FORM GSTR 3A shall be sent to the defaulter by the proper officer five days
after the due date of filing;
(iii) In case the return is still not filed, assessment under section 62 and order in FORM ASMT-
13 shall be issued and FORM DRC-07 to be uploaded;
(iv) For the purpose of this assessment, the proper officer to take into account the GSTR-1, if any
filed, by the non-filer of return, supplies auto-populated from GSTR-2A, where available,
information available from e-way bills, if any and information available from any other
source, including from inspection under section 71 or any other source;
(v) In case the return still remains unfurnished within the statutory period of 30 days from
issuance of FORM GST ASMT 13 then recovery proceedings u/s 78 to be initiated;
(vi) In deserving cases action under section 83 may be contemplated before issuance of FORM
GST ASMT 13;
(vii) In cases where the return has not been filed for 6 consecutive months/three tax periods in case
composition taxpayers, action under section 29 for cancellation of registration to be initiated.

3. Accordingly, a draft circular was placed before the Law Committee in its meeting held on
11.12.2019. The Law Committee has vetted the circular and recommended issuance of same; the
same is placed as Annexure-A to the Agenda.

4. The agenda is placed before the GST Council for approval of the Circular.









Agenda for 38th GSTCM Volume 2
Page 8 of 48

Annexure A
CBEC-20/16/04/18-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
GST Policy Wing
****
New Delhi, Dated the 18th November, 2019
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners
of Central Tax (All) / The Principal Director Generals/ Director Generals (All)
The Principal Chief Controller of Accounts (CBIC)
Madam/Sir,
Subject: Standard Operating Procedure to be followed in case of non-filers of returns
Doubts have been raised across the field formations in respect of the appropriate procedure to
be followed in case of non-furnishing of return under section 39 or section 44 or section 45 of the
Central Goods and Services Tax Act, 2017 (hereinafter referred to as the CGST Act). It has further
been brought to the notice that divergent practices are being followed in case of non-furnishing of the
said returns.
2. The matter has been examined. In order to clarify the issue and to ensure uniformity in the
implementation of the provisions of the law across field formations, the Board, in exercise of its
powers conferred by section 168 (1) of the CGST Act, hereby issues the following clarifications and
guidelines.
3. Section 46 of the CGST Act read with rule 68 of the Central Goods and Services Rules, 2017
(hereinafter referred to as the “CGST Rules”) requires issuance of a notice in FORM GSTR-3A to a
registered person who fails to furnish return under section 39 or section 44 or section 45 (hereinafter
referred to as the “defaulter”) requiring him to furnish such return within fifteen days. Further section
62 provides for assessment of non-filers of return of registered persons who fails to furnish return
under section 39 or section 45 even after service of notice under section 46. FORM GSTR-3A
provides as under:
“Notice to return defaulter u/s 46 for not filing return
Tax Period - Type of Return -
Being a registered taxpayer, you are required to furnish return for the supplies made or
received and to discharge resultant tax liability for the aforesaid tax period by due date. It has been
noticed that you have not filed the said return till date.

1. You are, therefore, requested to furnish the said return within 15 days failing which the tax
liability may be assessed u/s 62 of the Act, based on the relevant material available with this
office. Please note that in addition to tax so assessed, you will also be liable to pay interest and
penalty as per provisions of the Act.

2. Please note that no further communication will be issued for assessing the liability.

3. The notice shall be deemed to have been withdrawn in case the return referred above, is filed
by you before issue of the assessment order.”
Agenda for 38th GSTCM Volume 2
Page 9 of 48

As such, no separate notice is required to be issued for best judgment assessment under Section 62
and in case of failure to file return within 15 days of issuance of GSTR-3A, the best judgment
assessment in FORM ASMT-13 can be issued without any further communication.
4. Following guidelines are hereby prescribed to deal with each of the aforesaid scenarios to
ensure uniformity in the implementation of the provisions of law across the field formations:
(i) Preferably, a system generated message would be sent to all the registered persons 3 days
before the due date to nudge them about filing of the return for the tax period by the due date.
(ii) Once the due date for furnishing the return under section 39 is over, a system generated mail /
message would be sent to all the defaulters immediately after the due date to the effect that
the said registered person has not furnished his return for the said tax period; the said
mail/message is to be sent to the authorized signatory as well as the
proprietor/partner/director/karta, etc.
(iii) Five days after the due date of furnishing the return, a notice in FORM GSTR-3A (under
section 46 of the CGST Act read with rule 68 of the CGST Rules) shall be issued
electronically to such a registered person who fails to furnish return under section 39,
requiring him to furnish such return within fifteen days;
(iv) In case the said return is still not filed by the defaulter within 15 days of the said notice, the
proper officer may proceed to assess the tax liability of the said person under section 62 of the
CGST Act, to the best of his judgement taking into account all the relevant material which is
available or which he has gathered and would issue order under rule 100 of the CGST Rules
in FORM GST ASMT-13. The proper officer would then be required to upload the summary
thereof in FORM GST DRC-07;
(v) For the purpose of assessment of tax liability under section 62 of the CGST Act, the proper
officer may take into account the details of outward supplies available in the statement
furnished under section 37 (FORM GSTR-1), details of supplies auto-populated in FORM
GSTR-2A, information available from e-way bills, or any other information available from
any other source, including from inspection under section 71;
(vi) In case the defaulter furnishes a valid return within thirty days of the service of assessment
order in FORM GST ASMT-13, the said assessment order shall be deemed to have been
withdrawn in terms of provision of sub-section (2) of section 62 of the CGST Act. However,
if the said return remains unfurnished within the statutory period of 30 days from issuance of
order in FORM ASMT-13, then proper officer may initiate proceedings under section 78 and
recovery under section 79 of the CGST Act;
5. Above general guidelines may be followed by the proper officer in case of non-furnishing of
return. In deserving cases, based on the facts of the case, the Commissioner may resort to provisional
attachment to protect revenue under section 83 of the CGST Act before issuance of FORM GST
ASMT-13.
6. Further, the proper officer would initiate action under section 29(2) of the CGST Act for
cancellation of registration in cases where the return has not been furnished for the period specified in
section 29.
7. It is requested that suitable trade notices may be issued to publicize the contents of this
Circular.
8. Difficulty, if any, in implementation of the above instructions may please be brought to the
notice of the Board. Hindi version would follow.
(Yogendra Garg)
Principal Commissioner (GST)

Agenda for 38th GSTCM Volume 2
Page 10 of 48

Agenda Item 6(ii): Proposed amendments in the CGST Act, 2017
Various representations, suggestions received and other feedbacks brought to notice through
social, electronic and print media regarding issues / difficulties in the GST regime faced by trade and
industry. On examination and analysis of the above, it was felt that certain amendments in the GST
laws may be carried out. The Law Committee in its meeting on 11th and 12th December, 2019 has
recommended some of the amendments in the GST law. The rationale and the proposed amendment is
annexed to this Agenda Note (Annexure 1). The proposed amendments can broadly be classified
under Revenue Augmentation measures, Trade facilitation and Simplification measures; and
Enforcement measures.
2. Following sections are proposed to be amended.
Sl. No. Sections to be
amended
Purpose
1. Supply schedules
(Section 7)
Trade facilitation and Simplification measures
2. 10 ( Composition
Scheme)
Trade facilitation and Simplification measures and
Revenue Augmentation
3. 16 (4) Trade facilitation and Simplification measures
4. 29 Trade facilitation and Simplification measures
5. 31 Trade facilitation and Simplification measures and
Revenue Augmentation and Enforcement measures
6. 49 Revenue Augmentation and Enforcement measures
7. 51 Trade facilitation and Simplification measures
8. 122 & 132 Revenue Augmentation and Enforcement measures
9. Section 140 Simplification measures
10. Section 168 Trade facilitation and Simplification measures
11. Section 172 Administrative measures
12. Section 17 Trade facilitation and Simplification measures

3. The above proposals for amendment in the CGST Act, 2017, as recommended by the Law
Committee is placed before the GST Council for approval. The exact wordings of the amendments
shall be finalised in consultation with the Union Law Ministry. Similar amendments in law would
have to be made in the respective SGST Acts as well.
Agenda for 38th GSTCM Volume 2
Page 11 of 48

Annexure 1
LAW AMENDMENT PROPOSALS – CGST Act, 2017
Sl.
No.
Section

Gist of issue Proposal Suggested formulation Consequential
changes
1. Supply
schedules
1. Clause (c) of sub-
section (1) of section 7 of
the CGST Act specifies
that supplies would
include the activities
specified in Schedule I,
made or agreed to be
made without a
consideration; and
accordingly, 4 entries have
been made in Schedule I.
2. Further, Schedule II of
the CGST Act specifies
whether certain
transactions, which
constitute a supply, are to
be treated as supply of
Goods or as supply of
services i.e. Schedule II is
for the purposes of
classifying a transaction
and not for making it a
supply. With the
amendment made in 2018
w.e.f. 01.02.2019, any
entry in Schedule II
doesn’t become a supply
by itself.
3. Schedule II has, inter-
alia, the following entries
Accordingly, the
Law Committee
recommended
that the entries at
4(a) & 4(b) in
Schedule II may
be rectified by
omitting the term
“whether or not
for a
consideration”
retrospectively,
w.e.f. 01.07.2017.

SCHEDULE II
[See Section7]
ACTIVITIES 1[OR
TRANSACTIONS] TO
BE TREATED AS
SUPPLY OF GOODS
OR SUPPLY OF
SERVICES
1. Transfer
(a) any transfer of the title
in goods is a supply of
goods;
(b) any transfer of right
in goods or of undivided
share in goods without the
transfer of title thereof, is
a supply of services;
(c) any transfer of title in
goods under an agreement
which stipulates that
property in goods shall
pass at a future date upon
payment of full
consideration as agreed, is
a supply of goods.
2. Land and
Building
(a) any lease, tenancy,
easement, licence to


1 Ins. by Act 31 of 2018, s. 31, (w.e.f. 01.07.2017)
Agenda for 38th GSTCM Volume 2
Page 12 of 48

at entry 4:
4. Transfer of
business assets
(a) where goods
forming part of the
assets of a
business are
transferred or
disposed of by or
under the
directions of the
person carrying
on the business so
as no longer to
form part of those
assets, whether or
not for a
consideration,
such transfer or
disposal is a
supply of goods by
the person;
(b) where, by or
under the
direction of a
person carrying
on a business,
goods held or used
for the purposes of
the business are
put to any private
use or are used, or
made available to
any person for
use, for any
purpose other than
occupy land is a supply of
services;
(b) any lease or letting out
of the building including
a commercial, industrial
or residential complex for
business or commerce,
either wholly or partly, is
a supply of services.
3. Treatment or
process
Any treatment or process
which is applied to
another person’s goods is
a supply of services.
4. Transfer of
business assets
(a) where goods forming
part of the assets of a
business are transferred or
disposed of by or under
the directions of the
person carrying on the
business so as no longer
to form part of those
assets, whether or not for
a consideration, such
transfer or disposal is a
supply of goods by the
person;
(b) where, by or under the
direction of a person
carrying on a business,
goods held or used for the
purposes of the business
are put to any private use
Agenda for 38th GSTCM Volume 2
Page 13 of 48

a purpose of the
business, whether
or not for a
consideration, the
usage or making
available of such
goods is a supply
of services;
4. It is noteworthy that the
above transactions, made
without a consideration,
are not explicitly getting
covered as supplies, but
have been classified under
Schedule II. The Law
Committee examined the
matter and it was felt that
transactions mentioned in
entry 4 (a) and 4 (b) of
Schedule II, when not for a
consideration, are either
getting covered by an
entry in Schedule I or the
law mandates reversal of
ITC for the said
transactions, and therefore
it is not required to
specifically cover them
under Schedule I.
or are used, or made
available to any person
for use, for any purpose
other than a purpose of
the business, whether or
not for a consideration,
the usage or making
available of such goods is
a supply of services;
(c) where any person
ceases to be a taxable
person, any goods
forming part of the assets
of any business carried on
by him shall be deemed to
be supplied by him in the
course or furtherance of
his business immediately
before he ceases to be a
taxable person, unless—
(i) the business is
transferred as a going
concern to another
person; or
(ii) the business is carried
on by a personal
representative who is
deemed to be a taxable
person.
5. Supply of
services
The following shall be
treated as supply of
services, namely:-
(a) renting of immovable
property;
Agenda for 38th GSTCM Volume 2
Page 14 of 48

(b) construction of a
complex, building, civil
structure or a part thereof,
including a complex or
building 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.
Explanation.––For the
purposes of this clause––
(1) the expression
"competent authority"
means the Government or
any authority authorised
to issue completion
certificate under any law
for the time being in force
and in case of non-
requirement of such
certificate from such
authority, from any of the
following, namely:–
(i) an architect registered
with the Council of
Architecture constituted
under the Architects Act,
1972 (20 of 1972); or
(ii) a chartered engineer
registered with the
Agenda for 38th GSTCM Volume 2
Page 15 of 48

Institution of Engineers
(India); or
(iii) a licensed surveyor of
the respective local body
of the city or town or
village or development or
planning authority;
(2) the expression
"construction" includes
additions, alterations,
replacements or
remodeling of any
existing civil structure;
(c) temporary transfer or
permitting the use or
enjoyment of any
intellectual property right;
(d)development, design,
programming,
customisation, adaptation,
upgradation,
enhancement,
implementation of
information technology
software;
(e)agreeing to the
obligation to refrain from
an act, or to tolerate an
act or a situation, or to do
an act; and
(f) transfer of the right to
use any goods for any
purpose (whether or not
for a specified period) for
cash, deferred payment or
other valuable
Agenda for 38th GSTCM Volume 2
Page 16 of 48

consideration.

2. 10 1. The Composition
scheme as per section 10
was originally envisaged
for suppliers of goods (and
services referred to in
clause (b) of paragraph 6
of Schedule II). With the
amendment made in 2018
w.e.f. 01.02.2019, the
scheme was modified such
that the suppliers of goods
opting for the scheme may
supply services (other than
those referred to in clause
(b) of paragraph 6 of
Schedule II), of value not
exceeding ten per cent. of
turnover in a State or
Union territory in the
preceding financial year or
five lakh rupees,
whichever is higher.
Subsequently, it was
decided to introduce a
composition scheme for
suppliers not eligible for
the earlier composition
scheme. The same was
introduced by a
notification; and
subsequently law was
amended to provide for the
said alternate composition
scheme for residual
The Law
Committee
examined the
matter and
recommended
that the section
10(2) may be
harmonized by
inserting the term
“or services” in
the clauses (b),
(c) and (d).
10. Composition
levy.-
.
.
(2)
. (b) he is not engaged in
making any supply of
goods or services which
are not leviable to tax
under this Act;
(c) he is not engaged in
making any inter-State
outward supplies of goods
or services;
(d) he is not engaged in
making any supply of
goods or services through
an electronic commerce
operator who is required
to collect tax at source
under section 52;


Agenda for 38th GSTCM Volume 2
Page 17 of 48

suppliers. The said
provisions [Section
10(2A)] have not been
notified yet.
2. In accordance with
Section 10(2)(c), a
registered person is
eligible to opt for
Composition Scheme
under Section 10(1) if he
is not engaged in making
any inter-State outward
supply of goods. Further,
according to Section
10(2A)(b), a registered
person is eligible to opt for
Composition Scheme
under Section 10(2A), if
he is not engaged in
making any inter-State
outward supplies of goods
or services. Similarly, in
accordance with Section
10(2)(d), a registered
person is eligible to opt for
Composition Scheme
under Section 10(1) if he
is not he is not engaged in
making any supply of
goods through an
electronic commerce
operator who is required to
collect tax at source under
section 52. Further,
according to Section
10(2A)(c), a registered
Agenda for 38th GSTCM Volume 2
Page 18 of 48

person is eligible to opt for
Composition Scheme
under Section 10(2A), if
he is not engaged in
making any supply of
goods or services through
an electronic commerce
operator who is required to
collect tax at source under
section 52.
3. Thus, there is a
disharmony in the two
aforementioned provisions
as a registered person, who
makes inter-state supply of
services, or is engaged in
making supply of services
through an electronic
commerce operator is
eligible to opt for
composition scheme under
Section 10(1). However, a
registered person who
intends to opt for
composition scheme under
section 10(2A) is not
eligible for making inter-
state supply of services for
making such supplies
through an electronic
commerce operator.
4. Similarly, in accordance
with Section 10(2)(b), a
registered person is
eligible to opt for
Composition Scheme
Agenda for 38th GSTCM Volume 2
Page 19 of 48

under Section 10(1) if he
is not engaged in making
any supply of goods which
are not leviable to tax
under this Act. In contrast,
Section 10(2A)(a)
provides that a registered
person is eligible to opt for
Composition Scheme
under Section 10(2A), if
he is not engaged in
making any supply of
goods or services which
are not leviable to tax
under this Act.

3. 16 1. Section 34 (3) allows
issuance of debit note
where “a tax invoice has
been issued for supply of
any goods or services or
both and the taxable value
or tax charged in that tax
invoice is found to be less
than the taxable value or
tax payable in respect of
such supply”. Moreover,
as per section 16(4), a
registered person is not
entitled to take credit of a
debit note beyond “the due
date of furnishing of the
return under section 39 for
the month of September
following the end of
financial year to which
The Law
Committee
examined the
matter and felt
that credit may be
allowed for debit
notes irrespective
of the date of
issuance of the
underlying
invoice as
anyway interest is
being paid when
tax liability is
discharged in
case of debit note.
Accordingly, the
Law Committee
recommended to
amend the
16.
.
(4) A registered
person shall not be
entitled to take input tax
credit in respect of any
invoice or debit note for
supply of goods or
services or both after the
due date of furnishing of
the return under section
39 for the month of
September following the
end of financial year to
which such invoice or
invoice relating to such
debit note pertains or
furnishing of the relevant
annual return, whichever
is earlier.

Agenda for 38th GSTCM Volume 2
Page 20 of 48

such invoice or invoice
relating to such debit note
pertains or furnishing of
the relevant annual return,
whichever is earlier”.
2. Plain reading of the
provisions suggests that in
case debit note relating to
an invoice is issued
beyond September of the
next financial year, the
same is barred from
claiming ITC by the
recipient. This is leading
to a problem for sectors
such as Automobiles,
Heavy Engg. PSUs etc.
where a price revision is
inbuilt in the contract, and
as per the provisions, in
case of escalation on this
account a debit note can be
issued and corresponding
tax shall be collected and
deposited to the
Government along with
interest, but corresponding
credit to the recipient is
barred.
provisions of
section 16(4) to
allow ITC on
debit notes by
linking it to the
date of issuance
of the debit note
by omitting the
words “invoice
relating to
such”.
“Provided that the
registered person shall be
entitled to take input tax
credit after the due date of
furnishing of the return
under section 39 for the
month of September,
2018 till the due date of
furnishing of the return
under the said section for
the month of March, 2019
in respect of any invoice
or invoice relating to such
debit note for supply of
goods or services or both
made during the financial
year 2017-18, the details
of which have been
uploaded by the supplier
under sub-section (1) of
section 37 till the due date
for furnishing the details
under sub-section (1) of
said section for the month
of March, 2019.”

4. 29 1. It has been brought to
notice that a taxpayer who
has taken registration on
voluntary basis cannot
cancel his registration.
2. The issue was discussed
in the Law Committee in
Accordingly, Law
Committee has
recommended
amendment in
clause (c) of sub-
section (1) of
section 29 to
29. (1) The proper officer
may, either on his own
motion or on an
application filed by the
registered person or by
his legal heirs, in case of
death of such person,

Agenda for 38th GSTCM Volume 2
Page 21 of 48

its meeting held on
29.07.2019 and it was felt
that someone who has
taken voluntary
registration should be
allowed to also cancel his
registration.
allow for the
same.
cancel the registration, in
such manner and within
such period as may be
prescribed, having regard
to the circumstances
where,––
(a) the business has been
discontinued, transferred
fully for any reason
including death of the
proprietor, amalgamated
with other legal entity,
demerged or otherwise
disposed of; or
(b) there is any change in
the constitution of the
business; or
(c) the taxable person,
other than the person
registered under sub-
section (3) of section 25,
is no longer liable to be
registered under section
22 or section 24.
5. 31 1. The Government
intends to mandate
taxpayers to issue invoices
in an electronic manner. In
order to provide for
issuance of e-invoices, it
was found that the legal
provisions, as in section 31
of the CGST Act, do not
provide for the manner of
invoices to be prescribed
in case of a registered
Accordingly, Law
Committee
recommended to
make necessary
amendments in
section 31.
(2) A registered person
supplying taxable services
shall, before or after the
provision of service but
within a prescribed
period, issue a tax
invoice, showing the
description, value, tax
charged thereon and such
other particulars as may
be prescribed:
Provided that the

Agenda for 38th GSTCM Volume 2
Page 22 of 48

person supplying taxable
services.
2. It was felt that the
enabling provision to
prescribe the manner of
invoices in case of a
registered person
supplying taxable services
may be created in sub-
section (2) of section 31.
Government may, on the
recommendations of the
Council, by notification
and subject to such
conditions within such
time and in such manner
as may be mentioned
therein, specify the
categories of services in
respect of which––
(a) any other document
issued in relation to the
supply shall be deemed to
be a tax invoice; or
(b) tax invoice may not be
issued.
6. 49 1. Fraudulent ITC
availment based on fake
invoices has become quite
rampant. As investigations
get initiated, if the
utilisation of such
suspected credit continues,
the investigation efforts
get frustrated. However, at
present there appears no
explicit provision in the
GST law allowing the
authorities to block the
ITC of business with the
intent to safeguard
Government revenue.
Moreover, it was learnt
that GSTN has already
developed a utility for
blocking and unblocking
Accordingly, the
Law Committee
recommended to
have an enabling
provision in the
Act allowing for
blocking of
utilisation of ITC
by way of
insertion of a new
proviso to sub-
section (4) of
section 49. This
would allow the
Commissioner, or
an officer
authorised by him
in this behalf to
restrict utilization
of full or part
Amendment in section 49
(4) to insert the
following:
“Provided that, where
during the pendency of
any proceedings under
Chapter XIV of this Act,
the Commissioner or an
officer authorised by
him in this behalf, may,
for reasons to be
recorded in writing and
for the purpose of
protecting the interest of
the Government
revenue, restrict
utilization of full or part
amount, from the credit
available in the
electronic credit ledger,

Agenda for 38th GSTCM Volume 2
Page 23 of 48

ITC.
2. The issue was discussed
in the Law Committee and
it was felt that enabling
provision for blocking
utilization of ITC by the
tax authorities should be
provided.
amount, from the
credit available in
the electronic
credit ledger, for
making any
payment towards
output tax or
claiming input tax
credit refund in a
prescribed
manner.
for making any payment
towards output tax or
claiming input tax credit
refund under this Act or
under the Integrated
Goods and Services Act
in such manner as may
be prescribed.”

7. 51 / 51 (3)
/ (4)
1. Various
representations have been
received from Government
and Government
organisations; as well as
from trade and industry
regarding difficulty in
compliance and non-
issuance of the TDS
Certificate as per the
provisions of sub-sections
(3) and (4) of section 51.
The matter was resolved in
the system by making the
certificate a system
generated, downloadable
document, thereby
alleviating the requirement
that the said certificate be
issued by the deductor.
Consequently, the late fee
for non-issuance of the
said certificate also lost its
relevance.
2. It was felt appropriate
Accordingly, Law
Committee
recommended
providing for
system-
generation of the
certificate by
amendment in
sub-section (3)
and doing away
with the late fees
requirement by
omission of sub-
section (4) of
section 51.
51. Tax deduction at
source
....
(3) The deductor
shall furnish to the
deductee a A certificate
mentioning therein the
contract value, rate of
deduction, amount
deducted, amount paid to
the Government and such
other particulars in
relation to the deduction
shall be issued in such
manner as may be
prescribed.
(4) If any deductor
fails to furnish to the
deductee the certificate,
after deducting the tax at
source, within five days
of crediting the amount so
deducted to the
Government, the deductor
shall pay, by way of a late

Agenda for 38th GSTCM Volume 2
Page 24 of 48

that requisite amendments
in section 51 may be
carried out to do away
with the legal requirement
of late fees for delay in
issuance of TDS
certificate.
fee, a sum of one hundred
rupees per day from the
day after the expiry of
such five days period
until the failure is
rectified, subject to a
maximum amount of five
thousand rupees.
8. 122 &
132
1. Section 132 provides for
various offences and
penalties and punishment
thereof. A lot of cases
have been booked by
preventive formations
wherein ITC has been
claimed without
supporting invoices or
receipt of goods or
services. The said offence
is classifiable in terms of
section 132(1)(e) of the
CGST Act, 2017. This
type of offence is as grave
as an offence under section
132(1)(c), having equal
repercussions on the
government revenue.
2. Further, under section
69(1) of the CGST Act,
the power to arrest is
available only in cases
where a person has
committed any offence
specified in clauses (a) to
(d) of section 132(1) of the
CGST Act. It appears that
Accordingly, the
Law Committee
recommended
omission of the
offence from
clause (e) and
insertion in clause
(c) of sub-section
(1) of section
132. The Law
Committee
further felt that
such persons who
are the
beneficiaries of
such transactions
carried out by the
dummy
companies should
also be
commensurately
financially
penalised.
Accordingly, the
Law Committee
recommended to
make necessary
amendments in
132 (1) Whoever commits
any of the following
offences, namely: —
...
(c) avails input tax credit
using such invoice or bill
referred to in clause (b) or
fraudulently avails input
tax credit without invoice
or bill;
(d) collects any amount as
tax but fails to pay the
same to the Government
beyond a period of three
months from the date on
which such payment
becomes due;
(e) evades tax,
fraudulently avails input
tax credit or fraudulently
obtains refund and where
such offence is not
covered under clauses (a)
to (d);
122. A new sub-
section (1A) to
be inserted as
follows:
....
“(1A) Every
natural person
who retains the
benefit of a
transaction
covered under
clauses (i), (ii),
(vii) and (ix) of
sub-section (1)
and at whose
instance such
transaction is or
was being
conducted shall
be liable to a
penalty of an
amount
equivalent to the
tax evaded or
input tax credit
availed of or
passed on.”
Agenda for 38th GSTCM Volume 2
Page 25 of 48

an offence as grave as the
instant case does not get
covered under the ambit of
section 69(1) of the CGST
Act, 2017.
3. A modus operandi has
been noticed, wherein it
can be seen that a
mastermind engages other
persons like daily wagers,
rickshaw pullers etc. to
open multiple firms to
issue invoices without
supply of goods or
services to pass on the
input tax credit. The
mastermind also arranges
for actual suppliers of
goods or services, to
whom, on payment of
agreed amount of money,
these invoices will be sold.
These suppliers then avail
this fraudulent credit of tax
involved in respect of
these fake invoices and
then utilize this credit to
either discharge duty
liability or take fraudulent
refund of duty paid on
export of overvalued
goods. In the entire
operation/fraud, the person
who is the mastermind is
the key person who abets
or causes the commission
section 132 by
inserting an
explanation to
make any natural
person who
retains the benefit
of the transaction
liable for
punishment; and
insertion of a new
sub-section in
section 122 to
make such
persons liable for
penalty.
.
.
.
Explanation.- For the
purposes of sub-
section(1), the expression
“whoever” shall include
any natural person who
retains the benefit of the
transaction and at whose
instance such transaction
is or was being
conducted.
Agenda for 38th GSTCM Volume 2
Page 26 of 48

of an offence. But, in the
present scheme of GST
law, stringent penal
provisions are not
available for such persons
causing / abetting the
offence.
4. It was felt that the
offence of fraudulently
availment of input tax
credit without invoice or
bill in cases where the
amount of tax evaded or
the amount of input tax
credit wrongly availed or
utilised or the amount of
refund wrongly taken
exceeds five hundred lakh
rupees, should be
punishable with
imprisonment for a term
which may extend to five
years and with fine and
shall be cognizable and
non-bailable.
9. Section
140
1. Section 140 provides for
availment of credit in
respect of eligible duties
and taxes in such manner
as may be prescribed,
and there is no mention of
any such condition/
limitation for availment of
transitional in Section 140
in form of time limit or
one time revision in the
Accordingly, Law
Committee
recommended to
make necessary
amendments in
section 140 to
this effect w.e.f.
01.07.17, and the
draft shall be
finalized in
consultation
140. (1) A registered
person, other than a
person opting to pay tax
under section 10, shall be
entitled to take, in his
electronic credit ledger,
the amount of CENVAT
credit carried forward in
the return relating to the
period ending with the
day immediately

Agenda for 38th GSTCM Volume 2
Page 27 of 48

Act, other than the
conditions provided under
various sub-sections of
Section 140. Such
limitation of filing
declaration in Form
TRAN-1/ TRAN-2 within
due date and facility of
one time revision only is
provided in Rule 117/
117A and Rule 120A
respectively.
2. The same has been
challenged in various
judicial fora on the
grounds that only the
relevant rules provide for a
time while there is no
restriction for availment of
transitional credit in the
relevant section of the Act.
While the department has
challenged the above
mentioned court cases in
appropriate legal forum, it
may be better to create the
corresponding enabling
provision in law.
3. The matter was
discussed in the Law
Committee and it was felt
that there is a need to have
an enabling provision in
the Act for prescribing
such time limit (conditions
and limitations) to take
with Law
Ministry.
preceding the appointed
day, furnished by him
under the existing law in
such manner and within
such time as may be
prescribed:
Provided that the
registered person shall not
be allowed to take credit
in the following
circumstances, namely:—
(i) where the said amount
of credit is not admissible
as input tax credit under
this Act; or
(ii) where he has not
furnished all the returns
required under the
existing law for the period
of six months
immediately preceding
the appointed date; or
(iii) where the said
amount of credit relates to
goods manufactured and
cleared under such
exemption notifications as
are notified by the
Government.
(2) A registered person,
other than a person opting
to pay tax under section
10, shall be entitled to
take, in his electronic
credit ledger, credit of the
unavailed CENVAT
Agenda for 38th GSTCM Volume 2
Page 28 of 48

transitional credit in the
Rules on availment of
transitional credit
retrospectively, w.e.f.
01.07.17.
credit in respect of capital
goods, not carried
forward in a return,
furnished under the
existing law by him, for
the period ending with the
day immediately
preceding the appointed
day in such manner and
within such time as may
be prescribed:
Provided that the
registered person shall not
be allowed to take credit
unless the said credit was
admissible as CENVAT
credit under the existing
law and is also admissible
as input tax credit under
this Act
Explanation.––For the
purposes of this sub-
section, the expression
“unavailed CENVAT
credit” means the amount
that remains after
subtracting the amount of
CENVAT credit already
availed in respect of
capital goods by the
taxable person under the
existing law from the
aggregate amount of
CENVAT credit to which
the said person was
entitled in respect of the
Agenda for 38th GSTCM Volume 2
Page 29 of 48

said capital goods under
the existing law.
(3) A registered person,
who was not liable to be
registered under the
existing law, or who was
engaged in the
manufacture of exempted
goods or provision of
exempted services, or
who was providing works
contract service and was
availing of the benefit of
notification No.
26/2012—Service Tax,
dated the 20th June, 2012
or a first stage dealer or a
second stage dealer or a
registered importer or a
depot of a manufacturer,
shall be entitled to take, in
his electronic credit
ledger, credit of eligible
duties in respect of inputs
held in stock and inputs
contained in semi-
finished or finished goods
held in stock on the
appointed day in such
manner and within such
time as may be prescribed
and subject to the
following conditions,
namely:––
(i) such inputs or goods
are used or intended to be
Agenda for 38th GSTCM Volume 2
Page 30 of 48

used for making taxable
supplies under this Act;
(ii) the said registered
person is eligible for input
tax credit on such inputs
under this Act;
(iii) the said registered
person is in possession of
invoice or other
prescribed documents
evidencing payment of
duty under the existing
law in respect of such
inputs;
(iv) such invoices or other
prescribed documents
were issued not earlier
than twelve months
immediately preceding
the appointed day; and
(v) the supplier of
services is not eligible for
any abatement under this
Act:
Provided that where a
registered person, other
than a manufacturer or a
supplier of services, is not
in possession of an
invoice or any other
documents evidencing
payment of duty in
respect of inputs, then,
such registered person
shall, subject to such
conditions, limitations
Agenda for 38th GSTCM Volume 2
Page 31 of 48

and safeguards as may be
prescribed, including that
the said taxable person
shall pass on the benefit
of such credit by way of
reduced prices to the
recipient, be allowed to
take credit at such rate
and in such manner as
may be prescribed.
(4) A registered person,
who was engaged in the
manufacture of taxable as
well as exempted goods
under the Central Excise
Act, 1944 or provision of
taxable as well as
exempted services under
Chapter V of the Finance
Act, 1994, but which are
liable to tax under this
Act, shall be entitled to
take, in his electronic
credit ledger,—
(a) the amount of
CENVAT credit carried
forward in a return
furnished under the
existing law by him in
accordance with the
provisions of sub-section
(1); and
(b) the amount of
CENVAT credit of
eligible duties in respect
of inputs held in stock
Agenda for 38th GSTCM Volume 2
Page 32 of 48

and inputs contained in
semi-finished or finished
goods held in stock on the
appointed day, relating to
such exempted goods or
services, in accordance
with the provisions of
sub-section (3).
(5) A registered person
shall be entitled to take, in
his electronic credit
ledger, credit of eligible
duties and taxes in respect
of inputs or input services
received on or after the
appointed day but the
duty or tax in respect of
which has been paid by
the supplier under the
existing law in such
manner and within such
time as may be prescribed
and subject to the
condition that the invoice
or any other duty or tax
paying document of the
same was recorded in the
books of account of such
person within a period of
thirty days from the
appointed day:
Provided that the period
of thirty days may, on
sufficient cause being
shown, be extended by
the Commissioner for a
Agenda for 38th GSTCM Volume 2
Page 33 of 48

further period not
exceeding thirty days:
Provided further that said
registered person shall
furnish a statement, in
such manner as may be
prescribed, in respect of
credit that has been taken
under this sub-section.
(6) A registered person,
who was either paying tax
at a fixed rate or paying a
fixed amount in lieu of
the tax payable under the
existing law shall be
entitled to take, in his
electronic credit ledger,
credit of eligible duties in
respect of inputs held in
stock and inputs
contained in semi-
finished or finished goods
held in stock on the
appointed day, in such
manner and within such
time as may be prescribed
and subject to the
following conditions,
namely:––
(i) such inputs or goods
are used or intended to be
used for making taxable
supplies under this Act;
(ii) the said registered
person is not paying tax
under section 10;
Agenda for 38th GSTCM Volume 2
Page 34 of 48

(iii) the said registered
person is eligible for input
tax credit on such inputs
under this Act;
(iv) the said registered
person is in possession of
invoice or other
prescribed documents
evidencing payment of
duty under the existing
law in respect of inputs;
and
(v) such invoices or other
prescribed documents
were issued not earlier
than twelve months
immediately preceding
the appointed day.
(7) Notwithstanding
anything to the contrary
contained in this Act, the
input tax credit on
account of any services
received prior to the
appointed day by an Input
Service Distributor shall
be eligible for distribution
as credit under this Act in
such manner and within
such time as may be
prescribed, even if the
invoices relating to such
services are received on
or after the appointed day.
(8) Where a registered
person having centralised
Agenda for 38th GSTCM Volume 2
Page 35 of 48

registration under the
existing law has obtained
a registration under this
Act, such person shall be
allowed to take, in his
electronic credit ledger,
credit of the amount of
CENVAT credit carried
forward in a return,
furnished under the
existing law by him, in
respect of the period
ending with the day
immediately preceding
the appointed day in such
manner and within such
time as may be
prescribed:
Provided that if the
registered person
furnishes his return for
the period ending with the
day immediately
preceding the appointed
day within three months
of the appointed day, such
credit shall be allowed
subject to the condition
that the said return is
either an original return or
a revised return where the
credit has been reduced
from that claimed earlier:
Provided further that the
registered person shall not
be allowed to take credit
Agenda for 38th GSTCM Volume 2
Page 36 of 48

unless the said amount is
admissible as input tax
credit under this Act:
Provided also that such
credit may be transferred
to any of the registered
persons having the same
Permanent Account
Number for which the
centralised registration
was obtained under the
existing law.
(9) Where any CENVAT
credit availed for the
input services provided
under the existing law has
been reversed due to non-
payment of the
consideration within a
period of three months,
such credit can be
reclaimed in such manner
and within such time as
may be prescribed and
subject to the condition
that the registered person
has made the payment of
the consideration for that
supply of services within
a period of three months
from the appointed day.

10. Section
168
1. In terms of second
proviso to section 143(1),
read with section 168(2) of
the CGST Act, the proper
Accordingly, Law
Committee
recommended to
make necessary
Section 168. Power to
issue instructions or
directions.-
(1)…

Agenda for 38th GSTCM Volume 2
Page 37 of 48

officer for extending the
time limit for goods sent
on job work is the
Commissioner/ Joint
Secretary posted in the
Board. This would mean
every request from a
taxpayer for extension of
under section 143(1)
would have to be dealt on
case by case basis by the
Commissioner/ Joint
Secretary posted in the
Board.
2. It appears that the intent
of insertion of the proviso
to sub-section (1) of
section 143 of the CGST
Act was to empower the
field officers to extend the
time limit for goods sent
on job work. Accordingly,
it is proposed that Section
168 of the CGST Act be
amended so as to empower
jurisdictional
commissioner to exercise
powers conferred under
second proviso to section
143(1) of the CGST Act.
3. Further, under section
66(5) the expenses of the
examination and audit of
records under section
66(1) including the
remuneration of chartered
amendments in
section 168.
(2) The Commissioner
specified in clause (91) of
section 2, sub-section (3)
of section 5, clause (b) of
sub-section (9) of section
25, sub-sections (3) and
(4) of section 35, sub-
section (1) of section 37,
sub-section (2) of section
38, sub-section (6) of
section 39, sub-section (5)
of section 66, sub-section
(1) of section 143, except
the second proviso to sub-
section (1) of section 143,
sub-section (1) of section
151, clause (l) of sub-
section (3) of section 158
and section 167 shall
mean a Commissioner or
Joint Secretary posted in
the Board and such
Commissioner or Joint
Secretary shall exercise
the powers specified in
the said sections with the
approval of the Board.

Agenda for 38th GSTCM Volume 2
Page 38 of 48

accountants or cost
accountant, shall be
determined and paid by the
Commissioner. According
to section 168(2), the
proper officer for section
66(5) is the
Commissioner/ Joint
Secretary posted in the
Board. It appears that the
intent was to empower the
jurisdictional
commissioner to exercise
these powers.
4. It was felt that it is
appropriate that such
functions be exercised by
the jurisdictional
Commissioner.
11. Section
172
1. It has been observed
that various new
initiatives, like e-
invoicing, the new return
System are being
introduced in the GST law
and systems and, in case of
unforeseen circumstances,
certain difficulties might
arise. Moreover, the time
up to which such orders
may be issued under the
GST Law is only till three
years i.e. 01.07.2020.
2. Accordingly, it may be
prudent to have the power
to issue removal of
Accordingly, the
Law Committee
has recommended
substituting the
word “three” by
“five” in proviso
to section 172.
172. (1) If any difficulty
arises in giving effect to
any provisions of this
Act, the Government
may, on the
recommendations of the
Council, by a general or a
special order published in
the Official Gazette, make
such provisions not
inconsistent with the
provisions of this Act or
the rules or regulations
made thereunder, as may
be necessary or expedient
for the purpose of
removing the said

Agenda for 38th GSTCM Volume 2
Page 39 of 48

Difficulties Order for
some more time. Some
other statutes were perused
and it was observed that
the general practice is to
have the power to remove
difficulties till five years
from the date of coming
into effect of the statute.
3. It was felt that given the
dynamic changes that are
envisaged and being
implemented in the GST
laws, it may be appropriate
to have the power to
remove difficulties for
another two years i.e.
01.07.2022.

difficulty:
Provided that no such
order shall be made after
the expiry of a period of
three five years from the
date of commencement of
this Act.
12. Section
17
1. Representations
have been received from
offshore oil drilling
industry regarding the
restriction on availing ITC
(Input Tax Credit) for GST
paid on vessels and
aircrafts and related
expenses under section
sub-sections (aa) and (ab)
of section 17(5) of the
CGST Act, 2017. It has
been stated that the
amendment to section
17(5) of the CGST Act
vide CGST (Amendment)
Act, 2018 (31 of 2018) has
Accordingly, the
Law Committee
deliberated in the
issue and
recommended
retrospective
amendment to
section 17(5) of
the CGST Act,
2017 w.e.f.
01.02.2019.
Draft shall be
finalized in
consultation
with Law
Ministry
The draft shall be
finalized in consultation
with Law Ministry

Agenda for 38th GSTCM Volume 2
Page 40 of 48

created scope for
interpretational litigations
on account of eligibility of
ITC for GST paid for
rigs/vessels etc. including
GST paid on operational
expenses such as
insurance, repairs etc. This
will be detrimental to
offshore drilling industry
and increase the cost of
doing business.
2. It may be noted that
amended section 17(5)(a)
of the CGST Act mentions
only ‘motor vehicles’ and
the term ‘other
conveyances’ has been
omitted. Also, a new sub-
section 17(5)(aa) has been
inserted which explicitly
places restriction on ITC
in respect of ‘vessels and
aircrafts’, with a few
exceptions. Further,
section 17(5)(ab) has been
inserted which restricts
ITC in respect of services
of general insurance,
servicing, repair and
maintenance in so far as
they relate to motor
vehicles, vessels or
aircraft.
3. It may be noted that
drilling rigs, FPSO
Agenda for 38th GSTCM Volume 2
Page 41 of 48

(Floating Production
Storage and Offloading)
and other equipments used
in the oil and gas industry
are not meant for
conveyance purpose alone.
For example, FPSOs are
vessels that are equipped
with processing equipment
for the separation, storage
and offloading of oil and
gas that comes from sub-
sea oil wells or platforms.
When oil and gas is
processed, it is safely
stored in the FPSO until it
can be offloaded onto a
tanker or a pipeline for
transportation ashore.
Similarly, drilling rigs are
used to drill earth’s sub-
surface and to explore,
extract, store, and process
petroleum and natural gas
which lies in rock
formations beneath the
seabed. Although these
equipments are also used
for transportation, its main
use is for non-
transportation activities
such as processing,
storage, exploration of oil
and gas. In terms of the
original version (before
amendment) of section
Agenda for 38th GSTCM Volume 2
Page 42 of 48

17(5)(a), these equipments
neither came under the
category of ‘motor
vehicles’ nor ‘other
conveyances’. Instead,
they are generally
classified as ‘vessels’
under existing Customs
classification (HSN code
Chapter 89). For example,
HSN 8905 covers light-
vessels, fire-floats,
dredgers, floating cranes
and other vessels the
navigability of which is
subsidiary to their main
function; floating docks;
floating or submersible
drilling or production
platforms. Accordingly, oil
drilling industry was able
to avail ITC in respect of
‘vessels’ earlier. However,
ITC in respect of ‘vessels’
is now explicitly barred as
they do not fall under the
exception of (i) or (ii) of
section 17 (5)(aa), thereby
leading to an unintended
interpretation that ITC is
not available. The denial
of ITC would escalate the
business cost. The Press
Note dated 21.07.2018
(Annexure-A) issued after
28th GST Council meeting
Agenda for 38th GSTCM Volume 2
Page 43 of 48

(refer S. No. 9) clearly
stated that the scope of
ITC is being widened
while proposing
amendment to section 17
of CGST Act. Since
drilling rigs, FPSO etc. are
part of business inputs and
are utilized in the course
or furtherance of business,
denial of ITC seems
inadvertent and incoherent
with the intent of bringing
amendment to section 17
(5) of CGST Act, 2017.




Agenda for 38th GSTCM Volume 2
Page 44 of 48

Agenda Item 7: Creation of Public Grievance Redressal Committee as per Hon’ble High Court
of Delhi’s order in the case of Sales Tax Bar Association
Annexure B

Agenda for 38th GSTCM Volume 2
Page 45 of 48



Agenda for 38th GSTCM Volume 2
Page 46 of 48

Agenda Item 15: Any other agenda item with the permission of the Chairperson
Agenda Item 15(i): Creation of the State and Area Benches of the Goods and Services Tax
Appellate Tribunal (GSTAT)
In terms of Section 109 of the CGST Act, 2017, Goods and Service Tax Appellate Tribunals
are being constituted by the Government on the recommendation of the GST Council. The Appellate
Tribunal having National/Regional Benches at National level and the State /Area Benches at State
level, hear appeals against orders passed by the Appellate Authority or by the Revisional Authority.
2. In order to recapitulate, the recommendations of the GST Council in respect of creation of the
GSTAT and further developments in chronological order is as under:
 28th meeting of the GST Council on 21.07.2018 recommended:
(i) Constitution of Goods and Services Tax Appellate Tribunal (GSTAT); and
(ii) Creation of National Bench of GST Appellate Tribunal at New Delhi and three
Regional Benches at Mumbai, Chennai and Kolkata.
 Union Cabinet approved creation of National Bench of the GST Appellate Tribunal at New
Delhi.
 National Bench at New Delhi was notified vide Notification No. S.O. 1359(E)—[No. 1/2019,
[F.No. A.50050/99/2018-Ad.1C(CESTAT)] dated 13-03-2019 issued by Department of
Revenue.
 35th meeting of the GST Council on 21.06.2019 recommended:
(i) Creation of State/Area bench as per request received from States.
(ii) Separately consider constitution of benches in Uttar Pradesh due to court cases.
(iii) Constitution of Jammu & Kashmir GST Appellate Tribunal in terms of proviso to
Section 109(6) of the CGST Act, 2017.
 The Rules for the GSTAT called the Goods and Services Tax Appellate Tribunal
(Appointment and Conditions of Service of President and Members) Rules, 2019 are notified by
Central Government as per the recommendations of the GST Council in 28th meeting, vide
notification No. G.S.R. 584(E)- [F.No. A.50050/99/2018-Ad.1C(CESTAT)] dated 21.08.2019.
 State and Area bench as per above, notified vide Notification No. S.O. 3009(E)— [F.No.
A.50050/150/2018-Ad.1C(CESTAT)] dated 21-08-2019 issued by Department of Revenue, as under:
Sl.
No.
Name of States/Union Territory Location for State Bench Location for Area Bench
1. Andhra Pradesh Vijayawada Vishakhapatnam and Tirupati
2. Assam Guwahati No bench
3. Bihar Patna -do-
4. Chhattisgarh Atal Nagar Raipur -do-
5. Delhi New Delhi -do-
6. Goa Panaji -do-
7. Gujarat Ahmedabad Surat and Rajkot
8. Haryana Hisar No bench
9. Himachal Pradesh Shimla -do-
10. Jharkhand Ranchi -do-
Agenda for 38th GSTCM Volume 2
Page 47 of 48

11. Karnataka Bengaluru -do-
12. Kerala Thiruvananthapuram -do-
13. Maharashtra Mumbai Pune and Nagpur
14. Odisha Cuttack No bench
15. Puducherry Pondicherry -do-
16. Punjab Chandigarh -do-
17. Tamil Nadu Chennai -do-
18. Telangana Hyderabad -do-
19. Tripura Agartala -do-
20. Uttarakhand Dehradun No bench
21. West Bengal Kolkata Two Area Benches at Kolkata
22. Arunachal Pradesh

Common State Bench of GSTAT at Guwahati, Assam

23. Manipur
24. Nagaland
25. Sikkim
UTs (without legislature)
26. Andaman & Nicobar State Bench of West Bengal (Kolkata)
27. Dadra & Nagar Haveli State Bench of Maharashtra (Mumbai)
28. Daman & Diu State Bench of Maharashtra (Mumbai)
29. Lakshadweep State Bench of Kerala (Ernakulam)
30. Chandigarh State Bench of Punjab (Chandigarh)
 37th meeting of the GST Council on 20.09.2019 recommended:
(i) Creation of State/Area bench as per following requests received from States
Sl.
No.
Name of States/Union
Territory
Location for State Bench Location for Area Bench
1. Meghalaya Shillong No bench
2. Mizoram Aizawl -do-
3. Rajasthan Jaipur Jodhpur
4. Karnataka* Bengaluru Two Area benches at
Bengaluru
*State bench of Karnataka at Bengaluru is already created.


Agenda for 38th GSTCM Volume 2
Page 48 of 48

3. Judicial Pronouncements:
3.1 Hon’ble High Court of Madras vide its orders dated 20.09.2019 in W.P(C) No. 24117 &
24118 has ordered as below:
i. Number of expert members, therefore, cannot exceed number of judicial members on
the bench
ii. Section 110(1)(b)(iii) of the CGST Act which states that a Member of the Indian
Legal Services, who has held a post not less than Additional Secretary for three years,
can be appointed as a judicial Member in GSTAT, is struck down.
iii. Section 109(3) and 109(9) of the CGST Act, 2017, which prescribes that the tribunal
shall consists of one Judicial Member, one Technical Member (Centre) and one
Technical Member (State), is struck down.
iv. The argument that Sections 109 &110 of the CGST Act, 2017 and TNGST Act, 2017
are ultra vires, in so far as exclusion of lawyers from the scope and view of
consideration as members of the tribunal, is rejected. However, we recommend that
the Parliament must consider to amend section for including lawyers to be eligible to
be appointed as Judicial Members to the Appellate Tribunal in view of the issues
which are likely to arise for adjudication under the CGST Act and in order to
maintain uniformity in various statutes.”

The Department has approached the Law Ministry to challenge the aforesaid order.

3.2 Hon’ble High Court of Allahabad order for constitution of State Bench of GSTAT at
Uttar Pradesh:
Addl. Chief Secretary, Uttar Pradesh vide DO letter dt 28.08.2019 to the Revenue Secretary
has requested to take action for creating State and area benches in UP in view of order of the High
Courts.
The Department is filing SLP against judgement dated 31.05.2019 in PIL(Civil) No. 6800 of
2019 passed by Hon’ble Allahabad High Court, Lucknow Bench.
4. Now, request from Madhya Pradesh has been received to create a State Bench at Indore. Two
more requests have been received from Meghalaya and Punjab seeking amendments in the earlier
recommendations of GST Council for creating bench at Shillong and Chandigarh respectively.
Meghalaya has requested to club their State bench with the State bench of Assam at Guwahati, which
is a common bench for Arunachal Pradesh, Manipur, Nagaland & Sikkim. Punjab has requested to
change their State bench from Chandigarh to Ludhiana.
4.1 Accordingly, the above stated requests for creation of State benches, as detailed below, are
placed before GST Council for consideration:
Sl.
No.
Name of States/Union
Territory
Location for State Bench
1. Madhya Pradesh Indore
2. Meghalaya
Guwahati* (request from Govt. of Meghalaya requested to
club State Bench of Assam at Guwahati instead of earlier
proposed at Shillong)
3. Punjab
Ludhiana* (the Govt. of Punjab requested to change the
State Bench of Punjab to Ludhiana instead of Chandigarh)

Agenda for 38th GSTCM Volume 2