Common Portal- Notification 4 /2017

It is notified that the website of the Common Portal is www.gst.gov.in managed by Goods and Services Tax Network.

Modes of verification-Notification 6 & 11/2017

The modes of verification are- •Aadhaar based Electronic Verification Code (EVC) •Electronic verification code generated through net banking login on the common portal •Electronic verification code generated on the common portal

[Points ii & iii replacing the earlier Bank account based OTP as per earlier notification]

Central Tax Rate Notification (28.06.2017)

1.Most of the goods are kept at the same rates as announced by the GST council earlier but rough or nonindustrial unworked diamond or precious stones will be charged CGST at the rate of 0.125%. 2.List of goods exempt from CGST. No change in the list. 3.Oil, gas, coal and petroleum licenses and sub-contract licenses and leases will be charged GST at the rate of 2.5%. 4.The person liable to deduct TDS as per the GST law supplying intrastate goods or services to an unregistered person would be exempt from CGST. 5.Cashew nuts, not shelled or peeled, Bidi wrapper leaves (tendu), Tobacco leaves, silk yarn, Supply of lottery would have reverse charge applicable under GST. 6.Refund of the unutilized ITC would not be provided in the case of the tax on output being lower than the tax on inputs for certain goods mainly related to the textile and railways. 7.The supply of goods by CSD to unit run canteens and authorized customers and supply of goods by the unit run canteens to the authorized customers. 8.50% of the tax paid on inward supplies of goods by the CSD for further supply to unit run canteens or authorized customers can be claimed as refund under GST. 9.Person liable to deduct TDS as per the GST law supplying intra goods or services to an unregistered person would be exempt from CGST. 10.Intrastate supply of second hand goods by a registered person who deals in selling second hand goods to an unregistered person would be exempt from CGST.