Date on which provisions come into force as per notification
no.
1/2017 & 9/2017:

Sections of CGST Act

Date

Sections 1 to 5, 10, 22 to 30, 139,
146 and 164

22-Jun-17

Proviso to section 42(9), proviso to
section 43(9) and  51-52

Not yet notified

All other sections

1-Jul-17

III:
Levy & collection of tax

7

Scope of supply: Supply includes:

   
All forms
of supply of
goods
or services
or both such as sale,
transfer, exchange, license, lease etc. made for a consideration, for
business

   
Import of services for a
consideration, whether or not for business

   
The
activities referred to in
Schedule I or II

Supply excludes:

     
Activities referred in Schedule III

     Services by way of any activity in relation to a function
entrusted to a Panchayat under article 243G of the Constitution undertaken by
government or local authority
[Notification No. 14/2017]

     
Other
notified transactions

8

A composite /mixed supply
shall be treated as if supply consists of
principal supply & if there is no principal
supply, then it consists of supply which attracts
highest rate of tax.

9

CGST charging section:

    
GST shall
be at
notified
rate
not exceeding 20% on all intra-State supplies except liquor. Note:- 20% as per CGST Act and 20% as per SGST Act. Therefore, total GST shall not exceed 40%.

    
Tax on
supply of petroleum, diesel etc. will be levied from date to be notified
separately.

    
Tax is to
be paid by the recipient on
reverse charge on

     
Notified supplies u/s 9(3)

     
Supplies
received from
unregistered
suppliers
u/s 9(4)exempt till 30-Sep-2019 [Notification No.8/2017] & [Notification No.22/2018]

     
Tax shall
be paid by
e-commerce
operator
on following intra-State
services supplied through it:

     
Transportation
of passengers by radio-taxi, motorcab, maxicab and motor cycle

     
Following
services except where the person supplying such service through e-commerce
operator is liable for registration u/s 22(1):

  
Providing
accommodation in hotels, inns, guest houses, clubs, campsites or other
commercial places meant for residential or lodging purposes

  
Services
by way of house-keeping, such as plumbing, carpentering
etc.

[Notification No. 17/2017] & [Notification No. 23/2017]

10

Composition Levy: If total turnover in the preceding FY
is Rs.
1
crore or below (Rs.75 lakhs or below for Special Category States)
[Notification No. 46/2017], may opt to pay an amount at following rate on turnover:

Category
of persons

Rate*

Up to 31.12.17

[Notification No. 8/2017]

From 01.01.18

[Notification No. 1/2018]

Manufacturer      

1%

0.5%

Composite
supplier of food or drink for human use [6(b) of
Schedule II]

2.5%

2.5%

Other
suppliers of goods

0.5%

0.5%of
turnover of taxable supplies of goods

*Note: SGST
Act also prescribes the same rate. Therefore, the total rate will be twice
the above given rate.

Conditions:

    
Cannot collect tax from the
recipient

    
Not entitled to ITC

    
Not applicable for the
supply of

     
services other than composite
supply of food/drink

     
non-GST goods

     
inter-State outward
supplies

     
goods through e-commerce operator who is required to collect TCS u/s 52

     
manufacture of
following goods
[Notification No. 08/2017]

  
Ice cream
& other edible ice, whether or not containing cocoa [2105 00 00]

  
Pan masala
[2106 90 20]

  
All goods,
i.e. Tobacco and manufactured tobacco substitutes [24]

     
Other
notified goods

The
option shall lapse from the day on which turnover during a FY exceeds the
limit.

11

Following
supplies have been notified as exempted-
Exempt goods, Exempt services