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Addendum to Agenda Item 5 (Recommendations of the GoM for boosting Real
Estate Sector under GST regime) – Record of discussion of Fitment Committee
held on 23/4/19.
The GST Council in its 33rd Meeting on 20th February, 2019 had directed that
the Fitment Committee may work out the operational requirements and examine
other issues raised by the States with regard to the recommendations of the GoM for
boosting Real Estate, and to submit a report when the Council resumes the meeting
on 24th February, 2019. The issues involved were examined by the Fitment
Committee in its meeting held on 23rd February, 2019.

2. The views and suggestions of the Fitment Committee on issues related to each
recommendation of the GoM are as under:

I. Rate of tax
GoM recommendations before the GST Council for consideration
• Effective GST @ 5% without ITC on non- affordable residential properties,
and
• Effective GST @ 3% or less without ITC on affordable residential properties
may be levied.

Fitment Committee’s view:
Regarding affordable residential properties many officers felt that rate of 3% appears
to be higher and effective rate of 1% without ITC would be appropriate.

II. Definition of affordable housing
GoM recommendation before the GST Council for consideration
Definition of affordable housing may be revised to, inter alia, include -
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• The existing schemes of State and Central Government covered under GST
notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017.
And
• An additional criteria of RBI’s priority sector lending guidelines having
financial limit of Rs. 30 lacs in non-Metro and Rs. 45 lacs in metro cities.
• Definition of metropolitan city to be examined as the definition for banking
purpose is very wide.
• Existing affordable housing shall also pay tax as per the new rates for the
remaining instalments.

Fitment Committee’s suggestion:
Metropolitan Cities should include only Bengaluru, Chennai, Delhi NCR (limited to
Delhi, Noida, Greater Noida, Ghaziabad, Gurgaon, Faridabad), Hyderabad, Kolkata,
Mumbai (MMR).

III. Safeguards to maintain the integrity of supply chain and protect revenue
GoM recommendations before the GST Council for consideration
 Purchase of inputs, capital goods and input services other than TDR (or
similar rights) from a GST registered supplier to be minimum 80% to maintain
the integrity of the supply chain.
 Applicable tax rate on shortfall of purchases below this threshold limit will
be on merit rate on RCM basis may be decided in the Fitment Committee

Issues raised by the States:
1. Issue: What should be the applicable rate on the shortfall to meet the condition
of mandatory sourcing of 80% from registered person?
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2. Issue: Which supplies should be subjected to GST under RCM, as merit rate
across the supplies would vary, and the registered entity may simply opt to pay GST
under RCM on the supplies attracting lowest GST rate.

Fitment Committee’s suggestion:
(i) Tax rate on such shortfall may be fixed at flat rate of 18% with Cement as
exception.
(ii) Cement, in case procured from unregistered person, shall be charged at 28%
on RCM basis.

3. Issue: The inputs may be procured on basis of fake invoices etc to meet the
mandatory purchase requirement. For properly ensuring integrity of the credit chain,
the cap may be increased to 90%.

Fitment Committee Recommendations:
(i) The method of apportionment may be made through GSTR 3B to make it
similar to ITC procedure.
(ii) Further, where supply has been shown to be received from a GST registered
person who is non-existent, it shall be deemed that the purchase has been made
from a non-registered person.
(iii) RCM payment to be done on pro-rata basis, every month, to be adjusted at the
end of the year.
(Fitment Committee was of the view that the proposal may be simplified by
shifting tax liability on all purchases from unregistered persons on the developers
under RCM at the merit rate of each purchase.)

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4. Issue: 80% limit should be applied only to building materials which go into the
construction and should not include capital goods of the builder.

Fitment Committee’ suggestion:
Capital goods to be procured only from registered person, and shall not be used for
computing the 80:20 ratio (neither in numerator nor in denominator)

5. Issue: With regard to 80% mandatory sourcing, there is lack of clarity whether
the requirement of 80% will be for a project or a registration.

Fitment Committee Recommendation:
80:20 ratio shall be verified for residential property at the end of the year and at the
end of the project.

IV. Transitional provisions and detailing issues pertaining to mixed
properties (residential and commercial) under proposed tax structure
GoM recommendations before the GST Council for consideration
 The proposed rate should apply only to the residential property.
 The ITC reversal methodology, i.e. ITC required to be reversed with respect
of commercial units in a mixed property (residential and commercial) under
proposed tax structure may be decided by the Fitment Committee.

1. Issue: Transition provisions for ongoing projects
Principles agreed upon by Fitment Committee:
(i) ITC shall be available only to the extent (calculated on pro-rata basis) of the
value of the supply made out of the total value of supply for the project till
the date of transition. ITC taken less vis-à-vis the supply made shall be
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quantified and can be used to adjust the future tax liability. ITC taken in
excess of supply made (calculated on pro-rata basis) shall be recovered.
(ii) The ITC with respect to work in progress and inputs lying in stock shall
lapse.
(iii) The ITC balance lying in the ledger after paying the liability relating to
supplies made prior to the date of transition shall lapse.
(iv) The above principles shall apply to such residential and residential cum
commercial properties to which the new tax rate applies.
(v) Credit pertaining to Capital Goods shall be distributed between residential
and commercial property on pro-rata basis. Life cycle of capital goods shall
be considered 60 months. ITC reversal on capital goods to the extent of the
remaining part of life cycle after 01.04.2019 and utilized in projects to which
above rate applies shall be done.

2. Issues pertaining to Mixed Immovable Properties:
Concern was raised by States in the meeting that in case of supplies of mixed nature
i.e. residential cum commercial properties, commercial construction up to certain
percentage of the overall construction should be allowed as such segregation would
be a problem for small builders.

Fitment Committee’s suggestion:
(i) In mixed properties commercial portion to be allowed upto 15% (on carpet area
basis). The commercial property in such mixed properties shall attract GST @
5% in case of both affordable housing and non affordable housing complex.


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(ii) The mixed property which is not eligible for the new tax rate (i.e cases where
percentage of commercial property exceeds 15%), shall be taxed as follows:
a) Commercial property shall be taxed at the merit rate as operational now
along with ITC facility.
b) Residential property shall be taxed at new rate without ITC.
c) The ITC in relation to the residential property shall not be eligible (to be
lapsed as per the design of the new scheme).
d) For the mixed property transition treatment in relation to residential
property shall be the same as for the main transition provisions (as per
principles detailed at Issue 1 above).

V. Procedure to implement exemption on transfer of development rights,
development rights in a joint development agreements (JDA), long term lease
(premium), FSI and other similar rights and modalities of calculation for
withdrawal of exemption and reversal of ITC credit

GoM recommendations before the GST Council for consideration
 Intermediate tax on development right, such as TDR, JDA, lease (premium),
FSI shall be exempted both in its first supply and in its subsequent supplies
for residential property only for which no completion certificate is issued at
the time of supply.
 Calculation for withdrawal of exemption and reversal of ITC credit to be
worked out by the Fitment Committee for flats which are sold after issuance
of completion certificate as no GST is payable on them.
 Issues raised by CCT, Maharashtra relating to real estate sectors would be
discussed in the joint meeting of Law Committee and Fitment Committee, to
be placed before the GST Council.
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Issues raised by States:
1. Issue: Regarding withdrawal of tax exemption on TDR etc. in respect of
completed properties
 Valuation of the property unsold at the time of issuance of completion
certificate is difficult to ascertain and becomes further complex, if it is put to
self use.
 Value of property sold from time to time will change even though the inputs
used are largely same, hence reversal may be adversely affected.
 Under construction commercial properties attract standard GST rate with
ITC, this will result in huge evasion by booking credits against projects that
are taxable
 To tax premiums on such long term leasing @18% for completed properties
may result in a situation where GST on such rights itself may be higher than
5% of the full value of the completed properties.

Fitment Committee’s Recommendations:
(i) It is proposed that the withdrawal of exemption on TDR, Long Term lease
(premium) etc. attributable to property remaining unsold on completion may
be done as per the following formula:
GST payable on TDR, Long term lease (premium), FSI etc. attributable
to immovable property for which completion certificate(CC) has been
received during the relevant return period X (Total area of residential
property unsold on the date of issuance of CC ÷ Total area of the
residential property in respect of which CC has been issued during the
relevant return period).
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(ii) Liability to pay GST on development rights, long term lease of land
(premium), FSI etc. shall be shifted to the date of issuance of completion
certificate under section 148, so that the interest liability starts after issuance
of completion certificate and not from the time of supply.
(iii) Liability to pay GST on TDR etc may be placed on the recipient under RCM.
(iv) Further the withdrawal may be limited to 5% (1% in case of affordable) of
value of unsold property.
a) On unsold residential property (unsold at the time of issuance of
completion certificate): GST to be levied on transfer of development
rights (TDR), long term lease of land (premium) or FSI at merit rate
and the tax payable shall not exceed 5% (1% for affordable) of the gross
value of unsold residential property.
b) Unsold commercial property (unsold at the time of issuance of
completion certificate) : GST to be levied on transfer of development
rights (TDR), long term lease of land (premium) or FSI at merit rate
and shall not exceed 5% of the gross value of unsold commercial
property.
(v) Value of unsold property may be deemed to be the value of the property sold
nearest to completion.
(vi) Value of supply of service by way of transfer of development rights or FSI
by a person to the builder/developer against consideration in the form of
constructed dwelling or commercial units shall be deemed to be equal to the
value of similar dwelling or commercial units charged by the
builder/developer from the independent buyers nearest to the date on which
such development rights or FSI is transferred to the builder/developer.


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Fitment Committee Comments:
Regarding the issue of withdrawal of exemption of tax exemption on TDR, long term
lease (premium) etc, concern has been raised to ensured that the tax liability arising
due to withdrawal of exemption on account of unsold property does not exceed 5%
(1% for affordable housing) of the value of unsold property. In case where it exceeds,
it shall result in a situation where the effective tax paid on the unsold property is
more than tax paid on property sold prior to issuance of completion certificate,
thereby creating differential tax treatment for the two properties. To address this
issue, it has been proposed to cap the tax liability arising out of such withdrawal of
exemption to the amount that would have been payable assuming that such property
were sold prior to issuance of completion certificate.

2. Issue: Operation of withdrawal of exemption in case of Co-Developer model of
JDA

Fitment Committee Recommendation:
(i) In case of unsold property in Co-Developer model (unincorporated
Association of Person, i.e of land owner(s) and developer(s)):
a) The liability to pay GST on the supply of construction service shall be
upon the co-developers respectively for their respective portions of
immovable property sold before completion.
b) The liability for reversal of exemption on TDR in respect of property
remaining unsold in the hand of co-developers shall be on the respective
co-developers in whose hands the unsold properties remain. In this case
the responsibility of not availing ITC on inputs and input services shall
rest on the person supplying works contract who is part of the
unincorporated AoP.
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(ii) In case a partnership is created for such developments the liability of GST as
well as TDR(on withdrawal of exemption) shall be on the partnership.

3. Issue: Apportionment of ITC for blockage between different projects, i.e.
between commercial and residential projects and between immovable property sold
before and after issuance of completion certificate.

Fitment Committee Recommendations:
(i) Apportionment between residential and commercial project: It shall be done
on self assessment basis by the developer. The same shall be subject to audit and
intelligence based enforcement. Guidelines to apportion the purchases between
residential and commercial projects are as under:
 Purchases exclusively for commercial property may be apportioned to
commercial projects.
 Purchases exclusively for residential property may be apportioned to
residential projects.
 Purchases common to both commercial and residential construction may be
apportioned in the ratio of the carpet area of residential and commercial
projects under construction.
 80:20 ratio shall be verified for residential segment at the end of the year and
at the end of the project.

(ii) Apportionment between immovable property sold “before Completion
certificate” and “after Completion certificate”: This shall not be required as ITC will
not be available in both the cases.


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VI. Other issues which were mentioned on 20/2/19.
1. Issue: The date of implementation of the proposed scheme should be 1stApril
2019.

Fitment Committee Comment:
The compliance burden shall be reduced if the scheme is implemented from new
financial year. Further it shall give time to the industry to make transition to the
new tax structure.

2. Issue: Whether the scheme is to be made optional or mandatory?

Fitment Committee Comments:
The scheme may be made optional for the ongoing projects as it shall ease the
compliance burden and avoid the ordeal of transition provision compliance.

3. Issue: To keep long term lease and TDR outside the GST for all purposes
and leave them exclusively for States until real estate is fully brought in GST.
Definition of immovable property under General Clauses Act defines it to include
both land as well as the benefits arising out of land

Fitment Committee Comments:
 General clauses Act does not define land. [It defines "immovable property"
according to which immovable property shall include land, benefits to arise
out of land, and things attached to the earth, or permanently fastened to
anything attached to the earth.]
 What has been kept out of GST is supply of land and buildings and not
benefits arising out of land.
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 Para 2 of Schedule II to the CGST Act states that any lease, tenancy, easement,
license to occupy land is a supply of service.
 In the WP 12194/2017 in the case of Builders Association of Navi Mumbai
vs Government of India and others, the Hon’ble Bombay High Court has
unequivocally held that the demand for payment of GST on the supply of land
on lease, the consideration for which is in the form of one time lease premium,
is in accordance with the law. The High Court has held as under:
o “The substantive provision section 7 in clearest terms says that the
activities specified in Schedule I made or agreed to be made without a
consideration and the activities to be treated as supply of goods or
supply of services referred to in Schedule II would be included in the
expression “supply”. However, clause (a) of sub-section (1) of section
7 includes all forms of supply of goods or services or both such as sale,
transfer, barter, exchange, licence, rental, lease or disposal made or
agreed to be made for a consideration by a person in the course or
furtherance of business. We referred to the definitions simply to
reinforce our conclusion that the CIDCO is a person and in the course
or in furtherance of its business, it disposes of lands by leasing them
out for a consideration styled as one-time premium. Therefore, if one
refers to Schedule II, section 7, then, Item No. 2 styled as land and
building and any lease, tenancy, licence to occupy land is a supply of
service. Any lease or letting out of a building, including commercial,
industrial or residential complex for business, either wholly or partly
is a supply of service. It is settled law that such provisions in a taxing
statute would have to be read together and harmoniously in order to
understand the nature of the levy, the object and purpose of its
imposition. No activity of the nature mentioned in the inclusive
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provision can thus be left out of the net of the tax. Once this law, in
terms of the substantive provisions and the Schedule, treats the activity
as supply of goods or supply of services, particularly in relation to land
and building and includes a lease, then, the consideration there for as
a premium/one-time premium is a measure on which the tax is levied,
assessed and recovered. We cannot then probe into the legislation any
further.”
 As regard levy of stamp duty on long term lease of land, it is submitted that
stamp duty is payable on renting of immovable property for even 1 year or
shorter. Stamp duty is also payable on insurance policies and sale of ships and
vessels. The fact is that Stamp duty is payable on conveyance document and
not on supply and therefore has no relevance in determining taxability of a
supply covered under GST.
Fitment Committee’s view: Therefore, there is no legal challenge to levy
of GST on supply of development rights or long term lease of land.


4. Issue: Deeming fiction of abatement for value of land encroaches upon power
of the State to tax Land.

Fitment Committee Comments:
 Supply of construction services is a continuous service, payment of which is
made in installments by the buyer. Tax is payable on each installment. To
provide abatement of actual value of land in each installment will place huge
compliance burden on the developer, particularly because value of land will
fluctuate over the period of construction.
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 Price at which the developer purchased the land cannot be taken as a basis to
value the land or undivided share of land transferred to the buyer of the flat as
it may increase by the time it is transferred to the buyer and moreover, builder
may charge a higher price.
 In taxation, machinery provisions can be made for approximations.
 Furthermore, if the tax liability is calculated on property by providing actual
abatement and subjecting high end property to higher GST rate and treating
the same to the effective rate of 5% with deemed abatement, it results into
comparable tax incidence.
Tax = Value x Rate [Value = 100]
(i) at 33% abatement and 7.5% tax rate;
Tax = 100 x 7.5% x 67% = Rs 5
(ii) at 50% abatement and tax rate of 10.5%
Tax = 100 x 10.5% x 50% = Rs 5.25
 Fitment Committee’s view: Therefore, the issue raised does not impact
the proposal to implement the GoM recommendations.

5. Issue: To bring real estate into GST
Fitment Committee Comments:
It involves larger issue of taxation of land and would require changes in the Act. A
committee may be constituted to work out the details.

VII. Other issues which would be examined in due course of time-
1. Cancellation of booking of flats
2. Surrender / relinquishment of tenancy rights.
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3. Exemption of long term lease(30 years or more) in all situations, excluding
the present exemptions.


*****

Additional Agenda for 33rd GSTCM



Confidential





Additional agenda for
33rd GST Council Meeting


20 February 2019



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File No: 53/33rd GSTCM/GSTC/2019
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 12th February 2019
Notice for 33rd Meeting of the GST Council on 20th February 2019 through video conferencing
The undersigned is directed to refer to the subject cited above and to say that the 33rd Meeting of the
GST Council will be held on 20th February 2019 (Wednesday) through Video Conferencing as follows:
 Wednesday, 20th February 2019 : 12:00 hours onwards
2. The agenda items for the 33rd Meeting of the GST Council will be communicated in due course of
time.
3. Respective State NIC units may be contacted for details regarding the Video Conference.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the meeting.

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



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

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Agenda Items for the 33rd Meeting of the GST Council on 20th February 2019
1. Confirmation of the Minutes of 32nd GST Council Meeting held on 10th January 2019
2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
3. Decisions of the GST Implementation Committee (GIC) for information of the Council
4. Decisions/recommendations of the IT Grievance Redressal Committee for information of the
Council
5. Recommendations of the GoM for boosting Real Estate Sector under GST regime
6. Draft notifications and Removal of Difficulty order giving effect to the decisions of 32nd GST
Council Meeting regarding MSME (including small traders)
7. Any other agenda item with the permission of the Chairperson
8. Date of the next meeting of the GST Council
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TABLE OF CONTENTS
Agenda No. Agenda Item Page No.
7
Any other agenda item with the permission of the Chairperson
i. Interim report of GoM on Lottery

6

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Discussion on Agenda Items
Agenda Item 7: Any other agenda item with the permission of the Chairperson
Agenda Item 7(i): Interim Report of GoM on Lottery:

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

2. The interim report of the GoM is attached as Annexure to this Agenda Item. Pursuant to the
discussions, GoM on Lottery recommended the following on tax rates for consideration of the Council:
-
(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%.
3. On issues of illegal lottery, online lottery etc, the GoM recommended that a Group of Officers
may be constituted to study issues related to online lottery and illegal lottery trade and submit report on
the following:
(i) Best practices of 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.
4. The interim report of the Group of Ministers on Lottery is placed before the GST Council for
consideration.



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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
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Hon’ble Ministers from Assam and Goa. States of West Bengal, Assam, Arunachal Pradesh,
Karnataka were represented by Commissioners of State Tax.
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: -



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4.4 Current GST Revenue from Lottery
4.4.1 From Paper Lottery
Rs. crore

4.4.2 From Online Lottery
Rs. crore

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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.


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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.
(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.
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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;”
(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.

Additional Agenda for 33rd GSTCM



Confidential





Agenda for
33rd GST Council Meeting


20th February 2019



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File No: 53/33rd GSTCM/GSTC/2019
GST Council Secretariat

Room No.275, North Block, New Delhi
Dated: 12th February 2019
Notice for 33rd Meeting of the GST Council on 20th February 2019 through video conferencing
The undersigned is directed to refer to the subject cited above and to say that the 33rd Meeting of the
GST Council will be held on 20th February 2019 (Wednesday) through Video Conferencing as follows:
 Wednesday, 20th February 2019 : 12:00 hours onwards
2. The agenda items for the 33rd Meeting of the GST Council will be communicated in due course of
time.
3. Respective State NIC units may be contacted for details regarding the Video Conference.
4. Please convey the invitation to the Hon’ble Members of the GST Council to attend the meeting.

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



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

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Agenda Items for the 33rd Meeting of the GST Council on 20th February 2019
1. Confirmation of the Minutes of 32nd GST Council Meeting held on 10th January 2019
2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
3. Decisions of the GST Implementation Committee (GIC) for information of the Council
4. Decisions/recommendations of the IT Grievance Redressal Committee for information of the
Council
5. Recommendations of the GoM for boosting Real Estate Sector under GST regime
6. Draft notifications and Removal of Difficulty order giving effect to the decisions of 32nd GST
Council Meeting regarding MSME (including small traders)
7. Any other agenda item with the permission of the Chairperson
8. Date of the next meeting of the GST Council
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TABLE OF CONTENTS
Agenda
No.
Agenda Item Page No.
1
Confirmation of the Minutes of 32nd GST Council Meeting held on 10th
January 2019
6
2
Deemed ratification by the GST Council of Notifications, Circulars and
Orders issued by the Central Government
94
3
Decisions of the GST Implementation Committee (GIC) for information
of the Council
95
4
Decisions/recommendations of the IT Grievance Redressal Committee
for information of the Council
104
5
Recommendations of the GoM for boosting Real Estate Sector under
GST regime
171
6
Draft notifications and Removal of Difficulty order giving effect to the
decisions of 32nd GST Council Meeting regarding MSME (including
small traders)
190
7 Any other agenda item with the permission of the Chairperson
-
8 Date of the next meeting of the GST Council -
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Discussion on Agenda Items
Agenda Item 1: Confirmation of the Minutes of 32nd GST Council Meeting held on 10th January
2019
Draft Minutes of the 32nd GST Council Meeting held on 10th January, 2019
The thirty second Meeting of the Goods and Services Tax Council (hereinafter referred to as
‘the Council’) was held on 10th January, 2019 at Vigyan Bhawan, New Delhi, under the Chairpersonship
of the Hon’ble Union Finance Minister, Shri Arun Jaitley (hereinafter referred to as the Chairperson).
A list of the Hon’ble Members of the Council who attended the meeting is at Annexure 1. A list of
officers of the Centre, the States, the GST Council and the Goods and Services Tax Network (GSTN)
who attended the meeting is at Annexure 2.
2. The following agenda items were listed for discussion in the 32nd Meeting of the Council:
1. Confirmation of the Minutes of 31st GST Council Meeting held on 22nd December, 2018
2. Deemed ratification by the GST Council of Notifications, Circulars and Orders issued by the
Central Government
3. Decisions of the GST Implementation Committee (GIC) for information of the Council
4. Interim Report of GoM (Group of Minister) on MSMEs
5. Issues recommended by the Fitment Committee for the consideration of the GST Council
i. Proposal for boosting real estate sector under GST regime by providing a composition
scheme for residential construction units
ii. Proposal regarding rationalisation of GST rates on Lottery
iii. Request by CAPSI (Central Association of Private Security Industry) to bring the entire
security services sector including body corporate under RCM (Reverse Charge
Mechanism)
6. Issues recommended by the Law Committee for the consideration of the GST Council
i. Notification of provisions of the CGST (Amendment) Act, 2018; UTGST
(Amendment) Act, 2018, the GST (Compensation to States) Amendment Act, 2018
and the IGST (Amendment) Act, 2018
ii. Consequential amendments in notifications issued earlier in light of bringing into force
the provisions of the CGST (Amendment) Act, 2018; the UTGST (Amendment) Act,
2018; the GST (Compensation to States) Amendment Act, 2018 and the IGST
(Amendment) Act, 2018
iii. Consequential amendments in Circulars and Orders issued earlier in light of bringing
into force the provisions of the CGST (Amendment) Act, 2018; the UTGST
(Amendment) Act, 2018; the GST (Compensation to States) (Amendment) Act, 2018
and the IGST (Amendment) Act, 2018
iv. Proposal for amendment in CGST Rules, 2017
7. Review of Revenue position
8. Allowing ITGRC (IT Grievance Redressal Committee) to consider non-technical issues (errors
apparent on the face of record)
9. Use of RFID (Radio-frequency Identification) data for strengthening enforcement of e-Way bill
system under GST
10. Quarterly Report of the NAA (National Anti-profiteering Authority) for the quarter October to
December 2018 for the information of the GST Council
11. Report of GoM on Revenue Mobilisation
12. Any other agenda item with the permission of the Chairperson
13. Date of the next meeting of the GST Council

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Preliminary discussion
3. The Hon'ble Chairperson welcomed everyone to the 32nd Meeting of the Council. He informed
that three new Members had joined the Council, namely, Shri T.S. Singh Deo, Shri Priyavrat Singh and
Shri Shanti Kumar Dhariwal, Hon’ble Ministers from Chhattisgarh, Madhya Pradesh and Rajasthan
respectively. By way of introduction for the newly joined Members, he stated that the Council was a
new experiment on co-operative federalism, which met from time to time. He added that he was
confident that the three new Members would contribute positively to the working of the Council.
3.1. Before taking up discussion on the Agenda items, Shri Yanamala Ramakrishnudu, Hon'ble
Minister from Andhra Pradesh raised an issue that Agenda fixation for the Council Meeting should be
in consultation with the States and observed that Agenda of the States was not appearing in the meeting.
He added that alternatively, information on the Agenda items should be shared in advance with the
States. Dr. A.B. Pandey, Union Revenue Secretary and Secretary to the Council (hereinafter referred to
as the Secretary), stated that some of the Agenda items, like Agenda item 1(Confirmation of the Minutes
of the 31st Meeting), Agenda item 2 (Deemed ratification of Notifications, Circulars and Orders issued
by the Central Government) and Agenda item 7 (Review of Revenue position) were routine agenda
items. Agenda items 5(i) (Proposal for boosting real estate sector under GST regime by providing a
composition scheme for residential construction units), 5(ii) (Proposal regarding rationalisation of GST
rates on Lottery), 8 (Allowing ITGRC to consider non-technical issues) , and 11 (Report of GoM on
Revenue Mobilisation) were placed before the Council in pursuance of the decision of the last Council
Meeting to discuss these issues in a combined meeting of the Fitment Committee and the Law
Committee or in the GoM and place the recommendations in the next meeting of the Council. He added
that the only new substantive agenda was Agenda item 9 (Use of RFID data for strengthening
enforcement of e-Way bill system under GST) which was discussed during the Officers meeting held
on 9th January, 2019 and the Council would be apprised about its deliberations when this Agenda item
came up for discussion.
3.2. The Hon'ble Chairperson observed that there should be a procedure by which any pressing issue
raised by a State may be brought before the Council. He stated that the Hon’ble Minister of a State
could write to him or the Finance Secretary of the State concerned could write to the Union Revenue
Secretary. The Hon'ble Minister from Andhra Pradesh stated that they had written to the Council on
certain issues and they would write again on those issues. Many of these issues related to fitment of
rates, which needed to be considered in either way but they had not been brought before the Council.
Shri Manish Sisodia, Hon'ble Deputy Chief Minister of Delhi, stated that there should be a practice to
circulate the list of Agenda items forwarded by the States to the Council Secretariat every month or
during the meeting of the Council even if these were not part of the Agenda.
3.3. The Hon'ble Chairperson observed that many times, the Hon’ble Members had raised issues
orally during the Council Meeting and he always allowed them to be raised. Most of these issues related
to rates and these were mostly referred to the Fitment Committee for consideration. He observed that
most of the issues, raised by the Hon’ble Minister from Andhra Pradesh also related to rates and as a
test case it needed to be verified whether or not all these issues had gone to the Fitment Committee for
consideration.
3.4. Shri V. Narayanasamy, Hon’ble Chief Minister of Puducherry, stated that during the last
Meeting of the Council, he had raised the issue of IGST settlement for the financial year 2017-2018 and
it was decided that the Finance Secretaries of Puducherry and Delhi would meet the Union Revenue
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Secretary to find a solution. He urged that a decision on this issue was required to be taken early and
requested intervention of the Hon'ble Chairperson in this regard. The Hon'ble Chairperson observed
that the Secretary may discuss this issue with Puducherry and Delhi at the earliest possible.
3.5. The Hon'ble Deputy Chief Minister of Delhi stated that the amount lying in the IGST account
should be settled by 31st March, 2019 and suggested that the Council could take a decision to this effect.
He observed that in the absence of such a decision, the amount would be in the Consolidated Fund of
India by default and then it would get devolved to the States to the exclusion of the UTs of Delhi and
Puducherry. He further stated that if the money went to the Consolidated Fund of India after the IGST
amount had been settled finally, then the problem associated with devolution for his State would not
arise. The Hon'ble Chairperson observed that practically it was unlikely that the IGST amount could be
kept as nil as collections and refunds would happen right till end of March. Hence, some amount would
always remain un-apportioned. The Secretary stated that in March, 2019 also, some IGST amount would
come into the Consolidated Fund of India and refunds would be given, and the Government would come
to know about the exact amount lying in the Consolidated Fund of India only at the end of March, 2019.
He further stated that they were taking legal opinion as to whether the unsettled IGST amount could be
kept in the Consolidated Fund of India and whether it was devolvable. He added that this issue was also
under discussion with the accounting authorities of the Central Government before taking appropriate
decision.
3.6. The Hon'ble Chairperson observed that since the two Union Territories with legislature were
not getting any money through devolution, their request to keep only a minimal amount under the IGST
head would need to be examined. The Hon'ble Deputy Chief Minister of Delhi stated that an in-principle
decision should be taken now that Union of India should keep only a minimal amount under the IGST
head as this might be the last meeting of the Council during the current financial year. Dr. T.V.
Somanathan, Commissioner, State Tax, Tamil Nadu, stated that the Government of Tamil Nadu held
the same view as that of the Hon'ble Deputy Chief Minister of Delhi and the practice of ad hoc
settlement should continue in March, 2019 and no money should lie in the IGST account at the end of
March, 2019. The Hon'ble Chairperson observed that as mentioned by the Secretary, this would need
further examination.
3.7. After these preliminary discussions, the Hon'ble Chairperson invited the Secretary to take up
the Agenda items for discussion.
Agenda Item 1: Confirmation of the Minutes of 31st GST Council Meeting held on 22nd
December, 2018
4. The Secretary stated that during the Officers meeting held on 9th January, 2019, no comments
were received on the Minutes of the 31st GST Council Meeting held on 22nd December, 2018. The
Hon’ble Chairperson stated that alternatively, if a Member found that he had been inaccurately quoted,
then the correction to his version could be forwarded to the Secretary in writing and appropriate
corrections could be made. He invited comments, if any, from the Members. Shri Manpreet Singh
Badal, Hon'ble Minister from Punjab, stated that they had suggested some editorial corrections in
writing, which should be taken on record. The following corrections were suggested:
(i) In paragraph 12.7 of the Minutes, to make corrections in the last three sentences as follows (the
suggested additions are underlined in italics and suggested deletions are in strike through mode): ‘He
explained that the service providers like Paytm in respect of telecom services provided by BSNL and
MTNL were accounting a large portion of taxes dues to his State, to their head offices in NOIDA based
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on the address of the suppliers and not of the subscribers. He suggested that a special group should be
constituted to look at the possible State-wise distortions and suggest ways for augmentation of revenue
and particularly the revenue which had not been reaching the destination States. He further suggested
that rate rationalization should be looked at keeping in mind July, 2022 and not in May, 2018 2019.’
(ii) In paragraph 12.19 of the Minutes, to make corrections in the last two sentences as follows (the
suggested changes are underlined and in italics and suggested deletions are in strike through mode):
‘On Service Tax, he stated that earlier, a large part of Service Tax was levied on B2B payment supplies
i.e. between the stages of manufacture and retail like renting of immovable properties, C&F agent,
business auxiliary service, business support service, advertisement, etc. and the revenue from them was
going to be channelized cannibalized in GST, being a levy on the final price. He stated that as per his
estimate, the net revenue from Service Tax was supposed to be around Rs.70,000 crore depending upon
the exemption threshold.’
(iii) In paragraph 12.20 of the Minutes, to make corrections in the first six sentences as follows (the
suggested changes are in italics and underlined and suggested deletions are in strike through mode):
‘The Advisor (Financial Resources), Punjab, further stated that during the pre- at the time GST period
(2008-15) design was first conceived around 2008, the rate of State VAT was originally standard rated
@12.54% and CST merit rate was 4% but the rates varied rose subsequently among the across the
States as some States started levying 10% surcharge, some raised tax rates etc. So, GST was rolled out.
At the time GST was ushered, M most States had a tax VAT rate of 13.5%-14% on a cascaded value,
which included Central Excise duty, in addition to CST of 2% plus the tax of input tax credit reversals
of 4% on stock transfers. Thus, his estimate was that most of the States had a prevalent tax VAT rate
of 18% at the higher end which had now become 9% (as SGST) and VAT rate of 6% (together with
similar cascading) had become 2.5% or 6% SGST at the most. This had an impact on the revenue
front. He stated that Punjab’s primary had two-fold problem, namely Purchase Tax and was the
mismatch between ratio of Punjab’s share of GDP in the country’s GDP and when compared with
Punjab’s GST revenue vis-à-vis country’s total GST revenue. He added that share of Punjab in the
country’s GDP was 2.8% but its share of GST revenue was only 2.4%. This automatically neutralized
all factors such as Purchase Tax.’
4.1. The Council approved the changes to the Minutes as proposed above. No other Member made
any comments on the Minutes of the 31st GST Council Meeting.
5. For Agenda item 1, the Council decided to adopt the Minutes of the 31st Meeting of GST
Council with changes as recorded in paragraph 4 above.
Agenda Item 2: Deemed ratification by the GST Council of Notifications, Circulars and Orders
issued by the Central Government
6. The Secretary informed that during the Officers meeting held on 9th January, 2019, a
presentation was made on this Agenda item (attached as Annexure 3 to the Minutes) informing about
the Notifications, Circulars and Orders issued under the GST Laws by the Central Government after
22nd December, 2018 (date of the 31st GST Council Meeting) and till 2nd January, 2019, which were
required to be ratified by the Council. He informed that the officers did not raise any issues and proposed
that the Council may ratify the Notifications, Circulars and Orders. The Council agreed to the same.
7. For Agenda item 2, the Council approved the deemed ratification of the following
Notifications, Circulars and Orders issued by the Central Government after 22nd December, 2018 (date
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of the 31st GST Council Meeting), till 2nd January, 2019, which are available on the website:
www.cbic.gov.in :
Act/Rules Type Notification/Circular/Order Nos.
CGST Act/CGST Rules
Central Tax 67 to 78 of 2018
Central Tax (Rate) 24 to 30 of 2018
IGST Act
Integrated Tax 4 of 2018
Integrated Tax (Rate) 25 to 31 of 2018
UTGST Act Union Territory tax (Rate) 24 to 30 of 2018
Circulars Under the CGST Act
76 to 81 of 2018 and
82 to 86 of 2019
ROD Orders Under the CGST Act 2 to 4 of 2018
7.1. The Notifications, Circulars and Orders issued by the States, which are pari materia with the
above Notifications, Circulars and Orders, were also deemed to have been ratified.
Agenda Item 3: Decisions of the GST Implementation Committee (GIC) for information of the
Council
8. Introducing this Agenda item, the Secretary stated that the GST Implementation Committee
(GIC) took one decision between 22nd December, 2018 (when the 31st GST Council Meeting was held),
and 2nd January, 2019 (before the 32nd Council Meeting). The decision related to a provisional settlement
on ad hoc basis of IGST amount to the tune of Rs.18,000 crore between the Centre and the States. The
GIC had agreed to the proposal to settle this additional IGST amount, 50% to the Centre and 50% to
the States, on ad hoc basis. He stated that this Agenda item was discussed during the Officers meeting
held on 9th January, 2019 (presentation on the issue attached as Annexure 3 to the Minutes) and there
were no comments from the Officers. He stated that this Agenda item was placed before the Council
for information.
9. For Agenda item 3, the Council took note of the decision taken by the GIC between 22nd
December, 2018 (when the 31st GST Council Meeting was held), and 2nd January, 2019.
Agenda Item 4: Interim Report of GoM (Group of Ministers) on MSMEs
10. Introducing this Agenda item, the Secretary stated that during the last meeting of the Council,
certain issues relating to MSME sector were referred to the Group of Minister (GoM) on MSME. He
informed that a meeting of the GoM on MSME was held on 6th January, 2019. The GoM made certain
recommendations, which were placed before the Council for consideration. He invited Shri Manish
Kumar Sinha, Joint Secretary, TRU-II to make a presentation on the recommendations. The Joint
Secretary, TRU-II made a presentation on the five recommendations made by the GoM on MSME
(attached as Annexure 4 to the Minutes). A record of discussion with respect to each of the
recommendations of the GoM is as below:

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(I) Increase of limit of annual turnover for Composition scheme to Rs.1.5 crore with effect from
1st April, 2019
10.1. The Joint Secretary, TRU-II stated that during the 23rd meeting of the Council held on 10th
November, 2017, it was decided to raise the annual turnover threshold for eligibility of taxpayers under
the Composition scheme to Rs.1.5 crore from the existing Rs.1.0 crore. In the last meeting of the
Council, it was decided that all amendments to the CGST Act, 2017 and the SGST Acts, 2017 (which
also includes this amendment) shall come into effect from 1st February, 2019. The GoM proposed that
the increase in annual turnover threshold from Composition could be implemented with effect from 1st
April, 2019 since the Composition taxpayers were filing quarterly return and the new threshold could
be applied from the beginning of the quarter after coming into force of the new law from 1st February,
2019 i.e. with effect from 1st April, 2019. He added that this decision would give relief to manufacturers
who were exempt from payment of Central Excise duty up to an annual turnover of Rs.1.5 crore during
the pre-GST era. He stated that the annual revenue implication of this decision for all taxes put together
was likely to be around Rs.742 crore.
10.2. On an inquiry from the Hon'ble Chairperson regarding the number of persons who would avail
the benefit of this scheme, the Joint Secretary, TRU-II stated that about one lakh new taxpayers were
likely to take benefit of the increase in annual turnover threshold under the Composition scheme from
Rs.1.0 crore to Rs.1.5 crore.
10.3. Shri Krishna Byre Gowda, Hon'ble Minister from Karnataka, stated that from the figures
indicated in the presentation, it appeared that when the annual turnover threshold for availing the
Composition scheme was Rs.1.0 crore, only 22% of the eligible taxpayers had availed the Composition
scheme. He further stated that the proposed increase in the annual turnover threshold for Composition
taxpayers now being made was meant to address the grievance of the MSME sector. However, as only
22% of the eligible taxpayers had availed this Scheme, it was clear that this facility was not relieving
the sufferings of the bulk of the MSME units. He added that their suffering was more due to compliance
burden and not composition or regular rate of tax. He added that the proposed increase in the annual
turnover threshold might not solve the problem of the small taxpayers. He stated that while he was not
opposed to this proposal, he wanted to put this perspective before the Council.
10.4. The Hon'ble Chairperson stated that the compliance issues were also being simplified. He
observed that even where taxpayers were exempted from GST because their annual turnover was less
than Rs.20 lakh, many were still taking registration for reasons like remaining within input tax credit
chain and to make inter-State supplies. He stated that the proposed increase of Composition threshold
would provide a window to those taxpayers who wanted to make supplies within the State and did not
want to face too much of compliance burden. The Hon'ble Minister from Karnataka stated that business
people wanted to continue in the supply chain but they also wanted easing of compliance requirements.
He observed that the new return system had been deferred to 1st July, 2019 and the present measures
might not cater to their needs. Shri Sushil Kumar Modi, Hon'ble Deputy Chief Minister of Bihar, stated
that to ease the compliance requirements, the return filing by Composition taxpayers would become
annual with quarterly payment of tax. The Hon'ble Chairperson suggested that the Council may agree
to notify to increase the limit of annual turnover for Composition taxpayers from Rs. 1.0 crore to Rs.1.5
crore for goods from 1st April, 2019. The Council agreed to this proposal.


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(II) Simplification under Composition scheme by way of quarterly payment with annual return
10.5. Introducing this proposal, the Joint Secretary, TRU-II stated that it was proposed to make
compliance burden for Composition taxpayers simpler as they only needed to pay 1% tax on their
turnover and hence the only relevant information required was their turnover declaration. It was
proposed to continue with the system of collecting minimal details from Composition taxpayers while
making quarterly payment of tax and they could file their return annually. He stated that the Law
Committee and the Fitment Committee had agreed to this proposal in their joint meeting held on 4th
January, 2019. He stated that a tax payment declaration would be designed by the Law Committee with
details necessary for compliance verification and the FORM GSTR-4 would be suitably amended.
10.6. The Hon'ble Chairperson stated that it was a positive step forward and additional steps for
simplification could be worked out in due course. The Hon'ble Minister from Karnataka reiterated that
businesses wanted to stay in the tax chain as there were benefits for the same and as such there was a
need to simplify compliance requirements. The Hon'ble Chairperson stated that the organised sector of
business was, by and large, at ease with the GST system, but the small businessmen were finding it
burdensome. Therefore, the smaller businesses may require to be offered multiple avenues of simplified
system to reduce the compliance burden on them. He suggested that the Council could agree to this
recommendation of GoM. The Council agreed to the same.
10.7. The Council agreed to the proposal to simplify the Composition scheme by providing for
quarterly payment of tax and filing of only one return in a year with effect from 1st April 2019. The Law
Committee to design a tax payment declaration with details necessary for compliance verification and
also to suitably amend the FORM GSTR-4 and to place it before the Council.
(III) Increasing threshold exemption for suppliers of goods
10.8. The Joint Secretary, TRU-II introduced the third recommendation of GoM regarding increasing
exemption threshold for supplier of goods for registration up to Rs.75 lakh. He informed that during the
joint meeting of the Law Committee and the Fitment Committee held on 4th January, 2019, the following
two alternatives were suggested: (i) to raise the annual threshold exemption uniformly for goods and
services to Rs.40 lakh; or (ii) to raise the annual threshold exemption for goods to Rs.40 lakh and a
special composition scheme be provided for services between Rs. 20 lakh and Rs 40 lakh at the rate of
8% of GST. He added that for Special Category States, the preliminary view was to raise the limit
uniformly to Rs.20 lakh. However, a separate decision was needed to be taken for the Special Category
States after discussing the issue with them. He stated that the joint meeting of the Law Committee and
the Fitment Committee held on 4th January, 2019 had also discussed the merits and demerits of the
proposal for increasing the annual turnover threshold limit for registration.
10.9. The merits of the proposal were: (i) it would reduce the economic cost to the small traders and
the money so saved could be invested in the economy leading to multiplier effect; (ii) there would be
buoyancy of reporting in the economy as presently, it was observed that there was crowding of reporting
around the existing threshold of Rs.20 lakh; (iii) the revenue implication would also be minimal as the
exemption for higher threshold would largely be availed by those making Business to Consumer (B2C)
transactions within the State; and (iv) this would help in better administration as a higher threshold
would ensure that Tax Administration would not waste energy on non-productive taxpayers, etc. Certain
demerits were also outlined, such as: (i) loss of revenue; (ii) higher opportunity for splitting of units and
suppressing the turnover threshold and under-reporting of B2C supplies as considerable economic
activity may take place below the threshold.
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10.10. The Joint Secretary, TRU-II further stated that the GoM went through the various options and
also looked at the data. It took note of the fact that even with the existing annual turnover threshold of
Rs.20 lakh, several taxpayers whose turnover was below this limit, had taken registration and the same
trend was expected when the annual turnover threshold for registration was further increased. He stated
that going by the past experience, it was estimated that revenue foregone from regular taxpayers would
be theoretically about 50% of the total revenue and similarly, the number of taxpayers who would go
out of the GST net would be theoretically about 50% of the total number of taxpayers. Taking these
presumptions into consideration in favor of the revenue, he stated that in the worst-case scenario, the
total annual revenue that could be impacted would be about Rs.5,225 crore if the annual turnover
threshold for registration for supplier of goods was increased to Rs. 40 lakh; it would be Rs.6,450 crore
and 9,200 crore respectively if the annual turnover threshold for registration for supplier of goods was
raised to Rs.50 lakh and Rs.75 lakh respectively. The total number of taxpayers expected to go out of
the GST net would be about 20,64,000 if the annual turnover threshold was increased to Rs.40 lakh; the
number would be about 21,91,000 and 23,81,000 if the threshold was increased to Rs.50 lakh and Rs.75
lakh respectively.
10.11. The Joint Secretary, TRU-II further stated that the fundamental argument for raising the
threshold was that it would free the business of its expenditure which went into compliance. He
informed that the taxpayers with turnover up to Rs. 60 lakh were usually paying only around Rs. 5000
annually as tax but their compliance cost was Rs. 15,000 to Rs. 20,000 per annum. He added that if the
threshold was raised, more than the revenue, the money saved by the taxpayer on compliance would
rotate in the economy and give a fillip to the smaller businesses. He stated that there was a tendency of
crowding of reporting of turnover around the threshold. Therefore, it was likely to see betterment in
reporting of turnover if the threshold was increased. He stated that this was likely to be availed only by
B2C taxpayers and not by anyone who wished to be a part of input tax credit chain. He stated that there
were demerits of increasing the threshold as well. The first being loss of revenue. The second could be
an increased opportunity of splitting of the units and B2C declaration would be an issue as well but
overall the economy would be benefitted in terms of better administration etc., if the turnover threshold
was increased.
10.12. Joint Secretary, TRU-II informed that during the GoM deliberations, the general consensus was
in favor of raising the threshold but while discussing the issue, three different sets of views were
expressed. The first view was that increasing the exemption limit for GST was against the principle of
widening the tax base and it was observed that reducing the rates of tax and the tax base simultaneously
was not desirable. The second view point was that although the proposal would be highly beneficial to
economically developed centres of the country (like Delhi), it would be rather skewed for those States
where the majority of taxpayers were below the proposed threshold and, in this context, it was suggested
that State-wise data of number of taxpayers becoming eligible for exemption should be made available.
He added that they had compiled the data and any State desirous of looking at the data could request
for it separately. He stated that a third view was that under the Central Excise regime, most of the
MSMEs below the annual turnover of Rs.1.5 crore were exempt from taking registration and they
needed to be facilitated. He stated that in view of the differing opinion, the GoM had taken a view that
the annual turnover threshold for payment of tax by suppliers of goods needed to be raised but a final
decision could be taken by the Council. He added that the threshold limit of services should not be
raised because in services, there was considerable revenue involvement even at the lower threshold
base. He further stated that the operational details for differential thresholds for goods and services
could be worked out by the Law Committee. He stated that the implementation of the proposal might
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require amendment in the GST Law but alternatively it could be done by the exemption notification as
well.
10.13. Starting the discussion on this issue, the Hon'ble Minister from Kerala observed that the Council
had already agreed to raise the annual turnover threshold for Composition taxpayers to Rs.1.5 crore,
charge a reduced tax and had simplified the compliance burden by deciding to take only one return in a
year from them. As the compliance cost for MSMEs had been taken care of fully, there was no need to
increase the annual turnover threshold for registration as this would undermine the architecture of GST.
He observed that the broad philosophy of GST is to keep the tax rate low and to widen the tax base. In
order to maintain self-policing nature of GST, input tax credit should be available at each stage of
transaction. If about 20-23 lakh taxpayers went out of the GST net due to increase in the annual turnover
threshold for registration, this would compromise the efficiency of GST. He further stated that in
addition to direct loss of revenue, there would be indirect loss of revenue as increased turnover threshold
for registration would give incentive to the suppliers to suppress their turnover. He added that the GoM
did not consider to raise the registration threshold to an annual turnover of Rs.75 lakh. There was a
suggestion to raise the annual turnover threshold to Rs.40 lakh and the Hon'ble Deputy Chief Minister
of Bihar suggested to raise the annual turnover threshold to Rs.50 lakh. He stated that in the
presentation, it was proposed to increase the threshold to Rs.75 lakh, which was not acceptable.
10.14. The Hon'ble Deputy Chief Minister of Delhi recalled that when the issue of annual turnover
threshold for registration was first discussed in the Empowered Committee, in many States, the annual
turnover threshold for registration was Rs. 5 lakh during the VAT regime. He stated that Delhi could
agree to increase the annual turnover threshold to Rs.40 lakh but those States which earlier had an
annual turnover threshold of Rs.5 lakh also needed to express their views. The Hon'ble Chairperson
enquired whether the suggestion was to have differential criteria for different States. The Hon'ble
Deputy Chief Minister of Delhi responded that it was important to listen to the views of other States.
10.15. The Hon'ble Chief Minister of Puducherry stated that one was slowly going against the
principles of GST. He stated that GST was meant to make the tax base broader. In VAT regime, there
was a certain turnover threshold and in GST, the annual turnover threshold was fixed higher at Rs.20
lakh and now the proposal was to increase it to Rs.75 lakh. He expressed apprehension against this
proposal and stated that GST was in its initial stages. One should not attempt to wriggle out of the
situation of a complicated procedure for return filing through other methods, like increasing the annual
turnover threshold for registration. The solution for the people facing complication in return filing was
to simplify the return filing system and not to increase the annual turnover threshold for registration.
He stated that while Delhi might not face a problem in increasing the threshold, there would be problem
for smaller States like theirs. He added that his State was already suffering a severe revenue shortfall
because the revenue coming from the consumers of the adjoining States had gone due to equalization
of rates of tax across the States under GST. He suggested that the Council should wait for some time
before thinking of increasing the annual turnover threshold for registration and take a call once the
revenue position had stabilized. He stated that increasing the annual turnover threshold for registration
would lead to splitting of units and large-scale tax evasion.
10.16. Shri Mauvin Godinho, Hon'ble Minister from Goa, stated that while he would have normally
welcomed the decision of raising the turnover threshold for registration, but the State of Goa would
serve as a classic example for deciding on the particular agenda. He stated that if the annual turnover
threshold for registration was increased from Rs.20 lakh to Rs.50 lakh, his State would suffer a revenue
loss to the extent of 30% and if the registration threshold was increased to Rs.75 lakh, his State would
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suffer a revenue loss of 40%. He stated that while discussing this issue, needs of smaller States should
also be kept in mind, particularly those like Goa, which was not a Special Category State. He observed
that after five years, there would be no compensation. He added that time was not ripe to increase the
annual turnover threshold for registration and suggested that the system should be allowed to stabilize
before any changes were made.
10.17. Shri T.S. Singh Deo, Hon'ble Minister from Chhattisgarh, stated that the revenue loss projection
for his State in 2022 was to the tune of Rs.3,628 crore and this loss would climb up to Rs.5,225 crore if
the annual turnover threshold for registration was increased to Rs.40 lakh and to Rs.9,200 crore if the
annual turnover threshold for registration was increased to Rs.75 lakh. He observed that his State could
not bear any further loss in revenue. He added that if relaxations in compliance requirement worked
out, then there was no need to take a hurried decision on increasing the annual turnover threshold for
registration. The Hon'ble Minister from Andhra Pradesh supported the concerns expressed by other
States. He stated that his State would suffer a loss of Rs.500 crore if the annual turnover threshold for
registration was increased to Rs.75 lakh. He stated that such loss could only be met by imposing Cess
on a few additional commodities and then distribute it amongst the States. He suggested that decision
on this issue should be deferred.
10.18. Shri Priyavrat Singh, Hon'ble Minister from Madhya Pradesh, stated that increasing the annual
turnover threshold for registration to Rs.75 lakh would lead to a big revenue loss. He suggested to settle
for an annual turnover threshold of Rs.40 lakh. Shri Manoj Rai, Additional Commissioner (State Tax),
Sikkim, stated that his State had recently passed the SGST (Amendment) Act, 2018 to raise the annual
turnover threshold for registration to Rs.20 lakh which was yet to be implemented and he requested the
Council to allow the Special Category States to stay at the threshold limit of Rs 20 lakh.
10.19. The Hon'ble Deputy Chief Minister of Bihar stated that his State was of the opinion that the
threshold limit could be raised to Rs 40 lakh but he suggested that the annual turnover threshold for
registration could be raised to Rs.50 lakh as the difference in revenue and the number of taxpayers as a
result of raising the threshold from Rs.40 lakh to Rs.50 lakh was not very high. He observed that the
background for the suggestion to increase the annual turnover threshold for registration was based on
the erstwhile Excise Duty structure under which manufacturers up to an annual turnover of Rs.1.5 crore
were exempted from Central Excise Duty. He added that the small manufacturers were most affected,
and therefore, increasing the annual turnover threshold for registration to Rs.40 lakh or Rs.50 lakh
would not result in significant revenue loss but would take out a large number of taxpayers from the
GST net. He added that for Goa and other smaller States, one could think of a separate scheme. He
further stated that even if the annual turnover threshold was increased, all the taxpayers covered within
the new threshold might not go out of the tax net as many would like to continue with their registration
for availing input tax credit, etc. and only 50% of the taxpayers were likely to go out of the tax net. He,
therefore, suggested to raise the annual turnover threshold for registration to either Rs.40 lakh or Rs.50
lakh.
10.20. The Hon'ble Minister from Kerala stated that even in GoM, the proposal was to raise the
threshold limit to Rs 40 lakh. The Hon’ble Deputy Chief Minister of Bihar suggested to increase the
annual turnover threshold to Rs.50 lakh but the proposal placed before the Council was for Rs.75 lakh.
He strongly objected to such a tweaking in the agenda notes for optics vis-à-vis the discussion that took
place in the GoM.
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10.21. Shri S.P. Shukla, Hon’ble Union Minister of State (Finance) and the Chairman of the GoM on
MSMEs stated that the Fitment Committee had recommended an annual turnover threshold of Rs.40
lakh for registration. GoM on MSME had recommended the threshold to be between Rs. 40 to Rs.50
lakh. The Hon'ble Deputy Chief Minister of Bihar added that the turnover threshold of Rs.75 lakh was
also discussed in the GoM, but it was felt that this was very high. He further stated that the Hon'ble
Deputy Chief Minister of Delhi had suggested the annual turnover threshold figure of Rs.40 lakh and
finally the GoM agreed to a figure of Rs.50 lakh.
10.22. Shri Nitinbhai Patel, Hon'ble Deputy Chief Minister of Gujarat stated that the States were
assured of compensation for revenue loss for five years. The States could look at the revenue loss after
2022 as till then, 14% growth in revenue was assured to the States. He, therefore, suggested that the
annual turnover threshold for registration could be increased to Rs.40 lakh or Rs.50 lakh.
10.23. Shri Manpreet Singh Badal, Hon'ble Minister from Punjab, stated that he seconded the
observations of the Hon'ble Minister from Kerala and stated that the Council must maintain a gold
standard of procedure, which should always be above board. He stated that his State had a large number
of MSMEs and it was likely to lose 60% of revenue if the annual turnover threshold for registration was
raised to Rs.75 lakh. He observed that most of the taxpayers would obtain two registrations – one for
intra-State supply and the other for inter-State supply. He added that tax evasion through bill-to-ship-
to mechanism would increase and only large taxpayers would be left in the tax net. He added that the
world over, distinction between goods and services was blurring. For example, in Europe, tyres were
also sold as a service in terms of the number of kilometers of travel. He stated that if the annual turnover
threshold for registration for goods was to be raised to Rs.40 lakh, there should also be a provision in
law to allow supply of services by such units up to 10% of the value of turnover of goods. He also
suggested to create certain safeguards, like there should be only one PAN card for every registered
taxpayer. He also suggested that there should be a negative list of goods, like pan masala, tobacco, ice
cream, etc., which need not be given the benefit of increased turnover threshold for registration. He
further cautioned that any increase in the turnover threshold for GST registration could also affect
income tax collection. He added that if the annual turnover threshold had to be increased, then the
Council should also have a re-look at the distribution of taxpayers between the Centre and the States,
as a large number of small taxpayers would go out of the tax net.
10.24. Capt. Abhimanyu, Hon'ble Minister from Haryana appreciated the work done by the GoM on
MSMEs and lauded its recommendations. He suggested that the annual turnover threshold for
registration could be increased to Rs.50 lakh, though his State was ready to adopt even a higher
threshold. The Hon'ble Chief Minister of Puducherry stated that as several States had expressed
differing views on the issue and no consensus was emerging, the States should be given an option to
choose the threshold. He added that the fundamental principle of GST relating to registration should
not be diluted. The Hon'ble Minister from Goa suggested that the annual turnover threshold for
registration for bigger States could be Rs.40 lakh and for smaller States, it could be Rs.20 lakh. Shri
Shanti Kumar Dhariwal, Hon'ble Minister from Rajasthan, supported the statement of the Hon'ble
Minister from Punjab regarding loss of revenue and stated that they also stood to lose about Rs.450
crore if the annual turnover threshold for registration was increased to Rs. 75 lakh. He also expressed
the fear that there would be revenue loss because of splitting of businesses.
10.25. The Hon'ble Minister from Karnataka stated that every decision should not be looked at in
isolation. Every individual decision of the Council involved loss of revenue of a few hundred crore
rupees and in his estimation, if revenue loss due to the decisions of only last three to four meetings were
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added together, the total loss of revenue could go up to about Rs.20,000 crore annually. He suggested
that the cumulative figure of loss of revenue due to decisions of the Council from November, 2018
onwards should be placed before the Council. The Hon'ble Chairperson observed that this was a good
proposal and the Council could agree to this. The Council agreed to the same.
10.26. The Hon'ble Minister from Karnataka stated that during the last meeting of the Council, he had
expressed serious concern about revenue shortfall. He also reminded that it was not the Central
Government that was giving compensation but it was coming from Cess, which was contributed by
every State and the Council was the owner of the revenue collected from Cess. Hence, compensation
was not coming from the Centre but from the mechanism devised by the Council and was being
redistributed among the States. He was very concerned about revenue situation after 2022. He added
that while his State could agree to the proposal to increase the annual turnover threshold for registration
to Rs.40 lakh, the views of the Hon’ble Members from Kerala, Puducherry, Goa, Chhattisgarh, Madhya
Pradesh and Andhra Pradesh who had expressed their concern on this issue, should be respected. He
added that one needed to remind oneself that the idea behind GST was to broaden the tax base, but the
Central Government seemed to be now going away from this position.
10.27. Dr. Himanta Biswa Sarma, Hon'ble Minister from Assam, stated that though his State was a
Special Category State, he was mindful that during the Central Excise regime, the annual turnover
threshold for registration was Rs. 1.5 crore and small units were suffering under GST regime. He
observed that employment was key to everything. He added that initially the bigger States wanted
registration threshold to be Rs.40 lakh so that MSMEs did not suffer adversely but the decision was to
keep it at Rs. 10 lakh and Rs. 20 lakh and in the process, the MSME had suffered losses because in the
Central Excise regime, their exemption threshold was Rs. 1.5 crore. He added that this aspect should be
considered with a view to ameliorate the adverse impact of GST on MSME Sector to boost the
employment opportunities. In view of this, he suggested that the annual turnover limit for registration
of MSMEs in GST could be kept at least half of the original limit under Central Excise. He stated that
although his State was a Special Category State, in order to support the MSMEs, he would go by the
view of the Council. He further stated that in 2022, the Council would have the power to relook at the
registration threshold and the rate structure. Presently, the States were getting compensation with an
annual growth rate of 14%, and therefore, this was the time to support the traders and the MSMEs. He
added that Assam could go with the Council’s decision of an annual turnover threshold for registration
up to Rs.50 lakh, even though it was a Special Category State.
10.28. Shri Somesh Kumar, Principal Secretary (Finance), Telangana stated that earlier, the annual
turnover threshold for registration in his State was Rs. 7.5 lakh. He stated that in his State, about 50,000
taxpayers were below annual turnover of Rs. 75 lakh and contributed about Rs.1300 crore of tax every
year. He stated that apart from the direct loss of tax on account of this decision, there was also the issue
of indirect loss of tax because of splitting of turnover etc. and the decision to increase the threshold upto
Rs. 75 lakh would give impetus to such evasion and losses. He added that it was premature to increase
the annual turnover threshold for registration. He suggested that an option could be given to the States
to choose their annual turnover threshold limit for registration. He also suggested to have some
safeguard in the interest of revenue, as suggested by the Hon'ble Minister from Punjab. He stated that
there should be a system so that persons in the tax net should not be able to jump out of the net. He
suggested that either the proposal to increase the annual turnover threshold for registration could be
deferred or the choice could be left to the discretion of the State concerned. The Hon'ble Chairperson
invited other States to state their preference regarding the annual turnover threshold for registration.
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10.29. Shri Sudhir Mungantiwar, Hon'ble Minister from Maharashtra, stated that he could agree to
increase the annual turnover threshold for registration to Rs.40 lakh or Rs.50 lakh. Ms. Smaraki
Mahapatra, CCT, West Bengal stated that the Hon’ble Minister from West Bengal had asked to convey
that their State was in favor of raising the annual turnover threshold to Rs. 50 lakh. Shri Anirudh S.
Singh, Commissioner (Tax & Excise), Arunachal Pradesh, stated that the annual turnover threshold for
registration for Special Category States should be kept at Rs.20 lakh whereas for other States, it could
be Rs.40 lakh. Shri Jagdish Chander Sharma, Principal Secretary (E&T), Himachal Pradesh, stated that
his State would prefer to retain the threshold limit of Rs.20 lakh. He added that the procedure to ascertain
the annual turnover of the taxpayer should be well thought of and should be part of an in-built system.
He suggested to take up the exercise of determining the annual turnover threshold for registration at the
beginning of every financial year i.e. in April and this could be made a part of law.
10.30. Shri Vanlal Chhuanga, Principal Secretary (Tax), Mizoram, stated that presently the States of
Mizoram, Manipur, Nagaland and Meghalaya had an annual turnover threshold of Rs.10 lakh for
registration and they would find it difficult to move to the threshold of Rs.20 lakh. He added that there
were aspects other than revenue involved in taking a decision for increasing the threshold. He explained
that there were great disparities amongst the districts in his State and while for a few districts, they
could go for increasing the annual turnover threshold for registration to Rs.20 lakh, in many far-flung
districts, this would lead to closing down the offices of the Tax Department. He stated that the earlier
Government had taken a view of keeping the annual turnover threshold for registration at Rs.10 lakh
and the new Government was yet to take a view on this issue. Shri Leonard Khongsit, Joint
Commissioner (State Tax), Meghalaya, stated that recently, they had taken a decision to increase the
annual turnover threshold for registration to Rs.20 lakh and that they would like to continue with this
limit.
10.31. Shri Prakash Pant, Hon'ble Minister from Uttarakhand, stated that the Council had earlier
decided to raise the threshold limit for registration from Rs. 10 lakh to Rs. 20 lakh for some Special
Category States. He added that raising the registration threshold further to Rs. 40 lakh or Rs. 50 lakh
would benefit the small taxpayers and this should also be co-related with the proposed increase in
threshold for Composition scheme to an annual turnover of Rs.1.5 crore. Shri Rajesh Agarwal, the
Hon’ble Minister from Uttar Pradesh stated that if the annual turnover threshold for registration was
increased to Rs.75 lakh, then a large number of taxpayers in his State would go out of the tax net.
However, he supported the proposal to increase the turnover threshold to Rs.40 lakh or Rs.50 lakh.
10.32. The Hon'ble Chairperson stated that the general consensus seemed to be to increase the annual
turnover threshold for registration to around Rs.40 lakh or Rs.50 lakh. One also needed to take into
account the suggestion of the Hon'ble Minister from Punjab that the proposed threshold for registration
should be accompanied with a negative list of goods. He enquired whether this aspect had been
examined. The Joint Secretary, TRU-II stated that such a scheme would be difficult to implement
because a shopkeeper would be selling sin items as well as other items. Shri V.K. Garg, Advisor
(Financial Resources) to Hon’ble Chief Minister of Punjab, stated that in Europe, certain safeguards
had been built-in. For instance, the benefit of a flat rate of tax was extended only to individuals and not
to a Company Act registered entity such as partnership firms, LLPs, private limited companies, etc. as
otherwise, one person could take benefit through multiple companies. Secondly, certain evasion-prone
commodities and commodities that did not have much input tax credit, like agro based goods, or goods
on which no input tax credit had been allowed for some reason were kept out of exemption threshold.
He added that the global model was to have higher threshold for registration but very few exemptions.
He stated that currently there was a long list of exemptions and if the annual turnover threshold for
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registration was to be increased, then the list of exemptions would also need to be reviewed. For
example, exemption to prasad may need to be reviewed because most halwais would be below this
annual turnover threshold limit of Rs.50 lakh. He added that certain items, where the rate of tax was
high and which had a very high value addition, such as pan masala, gutka, aerated beverages, air
conditioners, etc., should not be given the benefit of higher threshold at the manufacturers’ level as
otherwise a very huge amount of value addition would go out of the tax chain.
10.33. The Hon'ble Chairperson enquired whether, as a general proposition, could all items on which
cess was levied, be kept out of the proposed increase in the annual turnover threshold for registration.
The Joint Secretary, TRU-II responded that this would be very difficult to implement because a
shopkeeper sold cold drinks along with other items and it would be administratively difficult to monitor
their turnover on individual items and would also be discretionary. He added that 90% of the registrants
belonged to the category of sole proprietorship or partnership firms and in most cases, the annual
turnover was above Rs.50 lakh. The Hon'ble Chairperson observed that the benefit of higher annual
turnover threshold for registration could be given to individual or partnership firms but it need not be
given to multiple entities on the same PAN. Manufacturers of some sensitive items like pan masala,
etc. could be kept out of such a scheme. He suggested that the Law Committee could work out a
formulation on these issues. The Council agreed to these suggestions.
10.34. The Advisor (Financial Resources), Punjab, stated that whatever annual turnover threshold for
registration was kept for goods, there should also be a provision to allow supply of services by such
entities upto 10% of the value of supply of goods because a large number of goods suppliers would also
be offering some services and earning interest on fixed deposits, etc. He added that without such
provision, the scheme could become unworkable. On the issue related to single PAN, he stated that if
one was conducting business as an individual and if one wanted to set up a partnership firm again on
his/her PAN, he should not be allowed the benefit under such scheme. The Hon’ble Chairperson
suggested that the Law Committee could work out a formulation on these issues. The Council agreed
to these suggestions. Shri K.K. Sharma, Advisor to Governor, Jammu & Kashmir, stated that though
his State was a Special Category State, its annual turnover threshold for registration was Rs.20 lakh and
that his State would go by the new registration threshold fixed for the country.
10.35. The Hon'ble Chairperson requested the Joint Secretary, TRU-II to explain the calculation
regarding likely revenue loss and the number of taxpayers getting the benefit for the proposed different
annual turnovers for registration. The Joint Secretary, TRU-II drew attention to the slide in the
presentation containing this data. According to it, if the annual registration threshold was increased to
Rs.40 lakh, the total number of taxpayers that were likely to get relief would be 20,64,000 and the
revenue foregone would be about Rs. 5,225 crore. If the annual turnover threshold for registration was
raised to Rs.50 lakh, then the maximum total number of taxpayers likely to go out of the tax net would
be 21,91,000 and the maximum revenue loss would be Rs.6,450 crore and if the annual turnover
threshold was increased to Rs.75 lakh, the total number of taxpayers going out of the tax net would be
23,81,000 and the revenue loss would be about Rs.9,200 crore. He explained that these were
conservative estimates where the revenue foregone and the taxpayers getting relief had been taken as
50% of the total numbers likely to be affected by the proposed increase in annual turnover threshold for
registration. This was based as per the previous experience and also going by the fact that many
businesses would be doing inter-State trade. He added that the revenue loss was not likely to be more
than Rs.5,000 to Rs. 6,000 crore if the annual turnover threshold for registration was up to Rs.40 lakh
or Rs.50 lakh. The Hon'ble Minister from Kerala stated that discussion on revenue loss should also take
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into account other causes of revenue loss such as splitting the businesses by suppressing the value of
turnover of the unit.
10.36. The Hon'ble Chairperson stated that the discussion had broadly brought to light the various
shades of opinion in the Council. The smaller States expressed that for registration under GST, they had
recently moved from the annual turnover threshold of Rs.10 lakh to Rs.20 lakh and they were reluctant
to move any further. The other Members, in general, had expressed an opinion not to consider increasing
the annual turnover threshold for registration to Rs.75 lakh. He added that the general opinion was to
consider increasing the annual turnover threshold for registration in the range of Rs.40 lakh to Rs.50
lakh. He observed that the suggestion of the Hon'ble Minister from Punjab regarding exclusion of some
commodities from the benefit of higher threshold needed deeper consideration. He added that the
Hon'ble Minister from Kerala had raised the issue regarding the risk of splitting of units and the need
for working on some guidelines to avoid splitting. The Hon'ble Chief Minister of Puducherry suggested
to give an option to the States regarding the annual turnover threshold for registration that they may like
to maintain. The Hon'ble Minister from Kerala also observed that consensus could be arrived at Rs.40
lakh. North-Eastern States largely preferred a choice to be given to them regarding the threshold for
registration. Assam and Jammu & Kashmir, which are Special Category States, expressed to go along
with the threshold fixed at the national level.
10.37. The Hon'ble Chairperson further stated that three broad points emerged – one was an agreement
to double the annual turnover threshold for registration to Rs.40 lakh; second was to give an option to
the Special Category States, Goa and Puducherry to remain at Rs.20 lakh threshold; and third was that
the date of implementation for the new threshold for registration could be 1st April, 2019. He further
suggested that the Law Committee could work out the guidelines as to how to avoid splitting of
businesses and also the category of goods to be excluded from availing the benefit of the enhanced
turnover for registration for goods. He further stated that the representatives from Kerala and Punjab
should attend the Law Committee meeting during discussion on these issues.
10.38. The Hon'ble Minister from Chhattisgarh stated that he did not agree with the proposal as there
was no consensus in the House. He stated that the decision was being taken in a hurry whereas more
thinking was needed on the subject. The Hon'ble Minister from Kerala stated that the States should be
given an option to opt out of the proposed increase in annual turnover threshold for registration as the
compliance burden on small taxpayers would go down substantially with the decision of the Council to
increase the annual turnover threshold for Composition to Rs.1.5 crore along with a facility for
Composition taxpayers to file only an annual return.
10.39. The Hon'ble Chairperson observed that the whole concept of GST would suffer if an option
was given to States to choose their annual turnover threshold for registration. He stated that perhaps an
exception could be made for smaller States. The Joint Secretary, TRU-II stated that if there were too
many exceptions, it would make it very complex to calculate the annual turnover threshold at all-India
level. Shri Ritvik Pandey, Joint Secretary, DoR, stated that the Constitution had made a special
provision for Special Category States in Article 279A(4)(g) but it was a moot question whether any
differentiation could be made for other States and this would need to be examined legally. The Hon'ble
Chief Minister of Puducherry stated that this was not a Special Category State issue. The Hon'ble
Minister from Chhattisgarh stated that no taxpayers had asked for increase in annual turnover threshold
for registration in his State.
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10.40. The Hon'ble Deputy Chief Minister of Bihar suggested that two options could be given to the
States, namely, to either remain at the annual turnover threshold for registration at Rs.20 lakh or to go
up to Rs.40 lakh. The Hon'ble Chairperson observed that the Constitutional provision permitted fixation
of thresholds under Article 279A(4)(d) and the annual turnover threshold for registration could be kept
at Rs.20 lakh and Rs.40 lakh with the States having an option to opt for either one of the two. The
Hon'ble Deputy Chief Minister of Gujarat stated that if an option was proposed to be given, then the
annual turnover threshold for registration could be fixed at Rs.50 lakh. The Hon'ble Minister from
Chhattisgarh stated that States could be given an option to keep their annual turnover threshold for
registration at any level, namely, Rs.20 lakh, Rs.40 lakh or Rs.50 lakh. The Hon'ble Chairperson stated
that the threshold could not be kept so variable. The Hon'ble Minister from Goa stated that the States
could be allowed two annual turnover thresholds for registration, namely Rs.20 lakh or Rs.40 lakh. The
Hon'ble Minister from Assam suggested to make the second turnover threshold as Rs.50 lakh.
10.41. Shri Upender Gupta, Principal Commissioner (GST Policy Wing), CBIC, stated that if a
taxpayer had businesses in more than one State, it would become difficult to calculate the threshold.
The Secretary stated that if there were differential thresholds, then it could lead to other complications
and, in future, demand could also crop up to allow different rates of tax for different States.
10.42. The Hon'ble Minister from Goa reiterated that two annual turnover thresholds could be
provided, namely, Rs.20 lakh and Rs.40 lakh so as to ensure that the GST architecture of the States was
not disturbed. The Hon'ble Deputy Chief Minister of Delhi stated that a choice could be given to the
States as to which threshold to adopt. The Hon'ble Chairperson enquired whether the State of Goa was
ready to accept the annual turnover threshold of Rs.40 lakh for his State. The Hon'ble Minister from
Goa stated that if the Council so decided, then they would join the consensus even if it meant loss of
revenue to Goa. The Hon’ble Chairperson stated that this left only the other small Union territory of
Puducherry which was unwilling to increase the threshold. The Hon'ble Minister from Uttarakhand
stated that his State was a Special Category State and an increase in annual turnover threshold to Rs.40
lakh would affect 41,817 taxpayers. He stated that if the threshold was proposed to be kept at Rs.40
lakh, then sin goods should be kept out of this threshold. The Hon'ble Chairperson stated that it was
desirable to follow the past practice of not giving any option to the States.
10.43. The Hon'ble Minister from Kerala supported the proposal that the States be given an option to
keep the annual turnover threshold for registration at Rs.20 lakh or Rs.40 lakh. He stated that this would
not affect inter-State taxation. The Hon'ble Minister from Goa stated that although he had been pleading
for an annual turnover threshold for registration of Rs.20 lakh, it would not be desirable to take State
specific decision and decision should be taken for the country as a whole. The Hon'ble Minister from
Kerala stated that differentiation was already permitted for Special Category States and there was
nothing wrong in recognizing the diversity between the States. The Hon'ble Minister from Goa stated
that this would alter the very architecture of GST.
10.44. The Hon'ble Minister from Assam once again urged to fix the annual turnover threshold for
registration at Rs.50 lakh and cautioned that if it was not done now, demands would again come to raise
the annual turnover limit for registration. The Hon'ble Deputy Chief Minister of Bihar stated that they
had recommended an annual turnover threshold for Composition for services at Rs.50 lakh and had
noted that the number of taxpayers likely to be affected by adopting this threshold was not very high.
The Hon'ble Deputy Chief Minister of Delhi stated that as observed by the Hon'ble Minister from
Kerala, having a differential threshold would not affect inter-State trade and, therefore, urged that the
States should be allowed to decide the annual turnover threshold for registration at Rs.20 lakh or Rs.40
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lakh. The Joint Secretary, DoR, stated that this would lead to a problem where the same person was
registered in two different States and the annual turnover in two States was different and it would need
to be determined whether he was required to be registered in both the States. The Hon'ble Deputy Chief
Minister of Delhi stated that this was already provided for in the case of Special Category States and
the situation would be handled in the same way as was being done now.
10.45. The Secretary reiterated that State-wise distinction could lead to many more demands for State
specific dispensations except those for Special Category States. He suggested to have only one annual
turnover threshold for registration for non-Special Category States. The Hon'ble Deputy Chief Minister
of Delhi stated that, almost 90% of traders fell in the category of annual turnover between Rs.20 lakh
and Rs.1.5 crore, where the administration of taxpayer was with the State Government. If the annual
turnover threshold for registration was raised to Rs.40 lakh, a large number of traders would go out of
the tax net of the State administration and the same would be the situation for Composition taxpayers.
The Hon'ble Chairperson observed that taxpayers with annual turnover of more than Rs.1.5 crore were
equally distributed between the Centre and the States and bulk of revenue came from this segment.
Taxpayers below this annual turnover were largely an additional load on the tax administration.
10.46. The Hon'ble Minister from Assam supported the suggestion to have two annual turnover
thresholds for registration. He stated that his State had originally opted for the annual turnover threshold
of Rs.10 lakh as a Special Category State, but due to public pressure, they later decided to adopt the
annual turnover threshold of Rs.20 lakh. He expressed a hope that a similar situation would prevail in
future if two annual turnover thresholds for registration were allowed for non-Special Category States.
The Hon'ble Chief Minister of Puducherry stated that the experience suggested that even the Special
Category States now wanted to come to higher threshold of Rs. 20 lakh. Similarly, in the instant case
also, situation would automatically evolve in future. The Hon'ble Chairperson observed that even
taxpayers in the exempted category were taking registration. The Hon'ble Minister from Punjab stated
that the Council could observe for the next year or two as to how the new system operated. The Hon'ble
Minister from Chhattisgarh reiterated that decision was being taken in a very hurried manner. The
Hon'ble Chairperson stated that the issue had been deliberated in detail and that a decision would only
be taken by consensus. The Hon'ble Minister from Goa stated that his State was ready to adopt the
annual turnover threshold of Rs.40 lakh. The Hon'ble Deputy Chief Minister of Bihar reiterated the
suggestion to go for two options for annual turnover threshold for registration, namely, Rs.20 lakh and
Rs.40 lakh with an option to the States to choose either of them. The Hon'ble Minister from Karnataka
stated that he preferred two annual turnover thresholds, namely Rs.20 lakh and Rs.40 lakh.
10.47. The Hon'ble Minister from Rajasthan stated that total revenue implication of the decisions taken
so far in recent times should be analysed first and then the matter be considered further. In the written
speech circulated by the Hon’ble Minister from Tamil Nadu, it was requested that the States should be
given adequate time to examine the pros and cons of the recommendations of the GoM as there could
be revenue implications in increasing the annual turnover threshold limit for supplier of goods and in
providing for composition scheme for small service providers.
10.48. The Hon'ble Chairperson stated that the consensus seemed to be to have two annual turnover
thresholds for registration, namely Rs.20 lakh and Rs.40 lakh, with an option to the States to choose the
higher threshold. He suggested that the Council could adopt this decision. The Commissioner, State
Tax, Tamil Nadu, stated that while adopting this decision, it should also be taken note of that the
Council’s decision was guided by the consideration that this would not affect the inter-State trade. The
Hon'ble Chairperson stated that this could be part of the decision also. The Council agreed to this
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suggestion. The Commissioner, State Tax, Tamil Nadu further stated that a time limit should be given
to the States to opt for the higher threshold. The Hon'ble Chairperson suggested that preferably one
week’s time could be given to the States to convey their decision regarding the annual turnover
threshold that they would like to adopt for registration. The Council agreed to this suggestion.
10.49. The Joint Secretary, TRU-II stated that the Council also needed to decide the annual turnover
threshold for Composition scheme for Special Category States. The Hon'ble Chairperson stated that this
threshold was already Rs.75 lakh, except for Uttarakhand and Jammu & Kashmir. The annual turnover
threshold for Composition for States other than the Special Category States was being raised from
Rs.1.0 crore to Rs.1.5 crore. The Hon'ble Minister from Assam stated that his State would like to adopt
the annual turnover threshold of Rs.1.5 crore for the Composition scheme. The Hon'ble Chairperson
observed that the Composition threshold for Special Category States need not be disturbed at this stage
and suggested that only those States, which wanted to increase this turnover threshold to Rs.1.5 crore
could inform the GST Council Secretariat in writing, preferably within a week’s time. The Council
agreed to this suggestion as also to the other proposals, in the agenda note. The Advisor to Governor of
Jammu & Kashmir stated that his State would also adopt the annual turnover threshold of Rs.1.5 crore
for Composition. The Hon'ble Chairperson stated that this should be communicated by the State in
writing to the GST Council Secretariat.
(IV) Composition scheme for small service providers
10.50. The Joint Secretary, TRU-II made a presentation on this proposal. He stated that this issue was
examined in detail in the joint meeting of the Law Committee and the Fitment Committee held on 4th
January, 2019 and it recommended to introduce a Composition scheme for services up to an annual
turnover of Rs.50 lakh and to have a tax rate of 8% (4% CGST and 4% SGST). He further stated that
this proposal was discussed by the GoM and they had proposed that while they agreed to the suggestion
of annual turnover threshold of Rs.50 lakh, they recommended the rate of tax to be 5%. He added that
it was felt that those taxpayers who were not eligible for Composition Scheme for goods, should have
a scheme to avail composition for services between annual turnover thresholds of Rs. 20 lakh to Rs. 50
lakh, while the threshold for registration for supplier of services would remain at Rs. 20 lakh. He further
stated that if a 5% rate of tax was applied under Composition scheme for services, the revenue loss
would be in the range of Rs.5,000 crore (Rs.2,500 crore of CGST and Rs.2,500 crore of SGST), on the
assumption that 50% of taxpayers would still stay in the input tax credit chain. He further stated that
this scheme was proposed to be applied for those who either supplied pure services or made mixed
supplies of goods and services. Hence, it would be a residual category of Composition scheme for those
who were ineligible to avail the benefit of Composition Scheme for goods up to an annual turnover of
Rs.1.5 crore.
10.51. The Hon'ble Chairperson requested the Joint Secretary, TRU-II to present data regarding the
number of taxpayers and amount of revenue involved if a Composition scheme was introduced for small
service providers. The Joint Secretary, TRU-II drew attention to the relevant slide in the presentation
and informed that the total number of taxpayers likely to be covered by the benefit of Composition
scheme for small service providers up to an annual turnover of Rs.50 lakh would be about 33,23,766,
who paid tax in cash to the tune of about Rs.37,046 crore. He added that these numbers would also have
mixed suppliers. The effective rate of tax collection in terms of cash to turnover would be in the range
of 7-7.5%. Hence the originally proposed rate was 8%. He stated that despite a Composition scheme,
some categories of service providers, like contractors and professionals, were likely to continue in the
tax chain because of the input tax credit involved. However, small local service providers, like
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beauticians, plumbers, etc. were likely to move out of the tax chain. He stated that at 5% tax rate, the
revenue loss would be about Rs.4,500 crore. He added that the GoM took into account these
considerations and then suggested the rate of tax as 5%. The Hon’ble Chairperson wondered as to how
many pure service providers would be covered under this scheme. The Joint Secretary, TRU-II stated
that with the available data, it would appear that the traders constituted much larger percentage and
service providers and manufacturers constituted about 25% only. However, he added that it would be
difficult to identify the pure service providers. Therefore, the numbers were arrived at by taking out the
numbers of traders and manufacturers. He also added that the changes could be made operational from
1st April 2019, and till amendment in law was made, these changes could be effected by notifying
exemption from tax as well as exemption from registration.
10.52. The Hon'ble Chairperson invited comments of Members on the proposal. The Hon'ble Minister
from Chhattisgarh raised a question as to why the rate of tax was proposed to be fixed at 5%. The
Hon'ble Chairperson observed that this rate was proposed keeping in view the revenue consideration
and the incentive for compliance. The Hon'ble Minister from Chhattisgarh observed that the estimated
revenue loss for their State at 5% tax would be more than Rs.50 crore and they wanted to keep the rate
of tax at 8%. The Hon'ble Minister from Karnataka stated that keeping in view the observations of the
Hon'ble Minister from Chhattisgarh and the recommendation of the Officers, he suggested to keep the
revenue neutral rate (RNR) of 8% so that everyone was at ease with the new Composition scheme. The
Hon'ble Minister from Kerala stated that the RNR was 7%, and therefore, 8% was marginally positive
and he would be happy to support this rate. The Hon'ble Minister from Karnataka added that the past
experience had been that the benefit of tax reduction was not being passed on to the public, and
therefore, it was not desirable to give any extra benefit to the taxpayers.
10.53. The Hon'ble Deputy Chief Minister of Bihar stated that the tax rate of 7% to 8% for
Composition on services was very high and the difference in rate from the proposed rate was only about
1.7% without much loss in revenue. He suggested that a lower tax rate should be adopted. He stated
that the GoM had considered that to start with, a lower rate of tax be applied for service providers under
the Composition scheme and had unanimously recommended the rate of 5%. The Hon'ble Chairperson
enquired regarding the view of the Officers on this subject during the meeting on 9th January 2019. The
Secretary stated that since the recommendation was from the GoM and the decision of the GoM was
unanimous, the Officers did not analyse it further. He further stated that while taking a decision in the
Council, it needed to be remembered that lower rate of tax would help in higher revenue realization. It
was important to make this scheme attractive, and therefore, one need not stick to RNR. He also pointed
out that the rate of Composition tax for restaurants was also 5%.
10.54. The Hon'ble Deputy Chief Minister of Delhi stated that the rate of Composition tax for goods
suppliers was 1% and a Composition tax rate of 8% for services suppliers would make the difference
between the two very huge. He further stated that it was important to incentivize taxpayers in the
services sector to adopt the Composition scheme. The Hon'ble Minister from Kerala stated that the
Composition scheme for services was being adopted for the first time. He added that there was no such
scheme even under the Service Tax regime and therefore a higher rate could be adopted so that there
was no loss in revenue. The Hon'ble Chairperson stated that the experience in GST was that response
from Service Tax was much below expectation, and therefore, there was a need to get them into the
habit of paying the tax. The Hon'ble Minister from Chhattisgarh stated that the Composition limit could
be set at an annual turnover of Rs.40 lakh and the rate of tax could then be kept at 5%.
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10.55. The Joint Secretary, TRU-II stated that in goods, the RNR was 2% but tax rate was kept at 1%
and keeping a tax rate of 8% in services sector would be harsh. He added that the scheme was not only
for pure service suppliers but also for those who were making mixed supply of goods and services.
10.56. The Hon'ble Minister from Chhattisgarh stated that if the tax rates were reduced, the Centre
would need to continue to compensate the States. The Hon'ble Minister from Karnataka requested that
the GST Council Secretariat should place before the Council the cases where revenue and compliance
had increased on account of reduction in tax rates. The Council should know as to in which cases the
trade had reciprocated the trade friendly decisions. The Hon'ble Chairperson stated that in the first year
of GST, the response to the Composition scheme for goods for traders and manufacturers was not
encouraging but the response had improved in the second year and in pure services, presently
compliance was not encouraging as a lot of them were in informal sector, and therefore, there was a
need to encourage them to come into the GST net. He stated that one proposal was to keep the tax rate
for Composition on services slightly higher than the RNR. He requested the Members to give their
views on this proposal.
10.57. The Hon'ble Minister from Goa stated that the annual turnover threshold of Rs.50 lakh and the
tax rate of 5% was appropriate as there was need to bring the services providers in the tax net. He added
that the global experience was that lowering the rate of tax led to higher compliance. The Hon'ble
Ministers from Maharashtra, Andhra Pradesh, Tamil Nadu, Uttarakhand and the Hon'ble Deputy Chief
Minister of Gujarat also supported the proposal to keep the annual turnover threshold at Rs.50 lakh and
the rate of tax at 5%. The Hon'ble Minister from Rajasthan stated that the rate of tax should not be less
than 8% as services sector had very few inputs and value addition in this sector was very high.
10.58. The Advisor (Financial Resources), Punjab, stated that the rate of tax on goods had been
brought down over a period of time and now painters, plywood manufacturers, etc. were paying a lesser
rate of tax on their input purchases as compared to the original 28%. He further stated that in the instant
case, the calculation of revenue loss was notional and one needed to look at other changes taking place
in the economy today, such as service providers suffering lower taxes due to reduction in tax rates on
their input goods. He added that all these concessions (of fixing 5% rate of tax) would create havoc to
revenue and suggested to keep the rate of tax at 8%. He added that the input tax credit would never be
10% and where the available input tax credit was less, the taxpayer would never opt for Composition
scheme. He added that retail services (B2C), like hair dressers, cable operators, dry cleaners, etc. in
which there was a high margin, a lower rate of tax would have implication on revenue. The Hon'ble
Minister from Karnataka stated that a very reasoned argument had been presented by the State of Punjab
to keep the tax rate at 8% and it should be respected. Shri G.D. Lohani, Joint Secretary, TRU-I stated
that while fixing the tax rate for composition, one should also keep in mind that the composition
taxpayer would be paying the tax on his full turnover including the exempted supplies, and also the
threshold exemption i.e. Rs 20 lakh, was available to him.
10.59. The Principal Secretary (E&T), Himachal Pradesh, stated that his State was already suffering
revenue loss of 35% and the revenue yield from service sector was quite low. He, therefore, suggested
to keep the rate of tax at 7%. The Hon'ble Minister from Chhattisgarh reiterated that if the annual
turnover threshold was to be kept at Rs.50 lakh, then the rate of tax should be 8%, but if the threshold
was fixed at Rs.40 lakh, then the rate of tax could be 7%.
10.60. The Hon'ble Chairperson stated that there should be a balance between considerations of not
losing too much revenue and to incentivize the service sector where compliance till now was not very
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high. He stated that if the rate of tax was kept at 6%-7%, it would be in the range of RNR and if the rate
of tax was kept higher than RNR, the Composition scheme for services would be a non-starter. The
Hon'ble Minister from Karnataka stated that the Council had already extended the benefit of procedural
simplification. The Hon'ble Minister from Chhattisgarh reiterated that the rate of tax should be kept at
7% with annual turnover threshold at Rs.40 lakh. The Hon'ble Minister from Punjab observed that those
who opted for Composition scheme, did not necessarily opt for paying lower taxes but to ease the burden
of compliance for them.
10.61. The Hon'ble Chairperson suggested that a residual category of Composition scheme for services
(including those making a mixed supply of goods and services) could be introduced in the GST Law,
and the annual turnover threshold in the preceding financial year for this Composition scheme could be
fixed at Rs.50 lakh and the rate of tax could be 6% (3%CGST+3%SGST). The Council agreed to this
suggestion as also the other proposals in the agenda note.
(V) Provision of free Accounting and Billing Software to small taxpayers by GSTN
10.62. Shri Prakash Kumar, Chief Executive Officer (CEO), Goods and Services Tax Network
(GSTN) made a presentation on this Agenda item (attached as Annexure 5 to the Minutes). He stated
that the then Finance Secretary had tasked the GSTN to explore the possibility of providing free
accounting and billing software to small taxpayers, with annual turnover upto Rs.1.5 crore. He stated
that after rigorous selection process involving national level Expression of Interest (EoI), evaluation by
external tech experts and panel of experts from ICAI (Institute of Chartered Accountants of India), they
have identified seven companies out of 43 companies, which had submitted the Expression of Interest
to provide software for tax compliance purposes under GST. This software would enable a taxpayer to
generate invoices, take stock of purchases, auto-prepare FORMS GSTR-1, GSTR-3B, GSTR-4, GSTR-
9, etc. and also prepare balance sheet, profit and loss account, etc. He stated that all the selected
companies have agreed to provide basic version of software covering above mentioned functionalities
free of cost to taxpayers having annual turnover upto Rs 1.5 crore. He further stated that the software
was proposed to be introduced in a staggered manner from 1st February, 2019, starting with two States
and adding more in a phased manner with an aim to cover all States in two to three months. The
Secretary stated that through a rigorous process, GSTN had worked to provide accounting and billing
software to small taxpayers free of cost by enlisting service providers. This would be available to those
having an annual turnover of up to Rs.1.5 crore.
10.63. The Hon'ble Minister from Kerala stated that there should also be a scheme to provide free
computers to small taxpayers. The Secretary stated that over a period of time, it was planned to allow
generation of invoices on mobile applications. The Hon'ble Minister from Uttar Pradesh suggested that
the free accounting software should be connected to the e-Way bill system. The Secretary stated that
ultimately, it would also get connected. The CEO, GSTN, stated that this was not presently planned but
this could be done eventually. The Secretary suggested that the present proposal of GSTN could be
agreed to. The Council agreed to the same.



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11. For Agenda item 4, the Council approved the following in relation to the 5 issues discussed
under this head:
(I) Increase of limit of annual turnover for Composition scheme to Rs.1.5 crore with effect from 1st
April, 2019
11.1. To notify the increase in annual turnover for Composition scheme for goods to Rs. 1.5 crore
from 1st April, 2019;
(II) Simplification under Composition scheme by way of quarterly payment with annual return
11.2. Taxpayers under Composition scheme for goods to make quarterly payment of tax and to file
only one return in a year. The Law Committee to design a tax payment declaration with details necessary
for compliance verification and to also suitably amend the FORM GSTR-4 and to place it before the
Council;
11.3. The changes to be made operational from 1st April, 2019;
(III) Increasing threshold exemption for suppliers of goods
11.4. In GST Law, the States shall have an option to adopt one of the two annual turnover thresholds
for registration for suppliers of goods, namely Rs.20 lakh or Rs.40 lakh;
11.5. Benefit of higher annual threshold for registration of Rs. 40 lakh not to be given to entities to
which an individual with the same PAN is associated; to manufacturers of some sensitive items like
pan masala, etc.; to allow supply of services to the extent of 10% of turnover; to find means to avoid
splitting; and the Law Committee to work out a formulation on these issues (which should have
participation from the States of Kerala and Punjab) and present it before the Council;
11.6. The changes to be made operational from 1st April 2019;
11.7. Till amendment in law is made to give effect to this change, the scheme to be made operational
by notifying exemptions from tax and registration;
11.8. Council took note that it had agreed to have an option of two annual turnover thresholds for
registration to suppliers of goods only on the consideration that it would not affect the inter-State trade;
11.9. The States to convey their decision regarding the applicable annual turnover threshold for
registration preferably within a week’s time;
11.10. For the Special Category States, to retain the existing annual turnover of Rs. 75 lakh for
Composition scheme for goods but those Special Category States desirous of increasing their turnover
threshold for Composition scheme to Rs.1.5 crore, to inform the GST Council Secretariat in writing,
preferably within a week’s time;
11.11. GST Council Secretariat to place before the Council the cumulative figure of loss of revenue
due to decisions of the Council from November, 2018 till date;

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(IV) Composition scheme for small service providers
11.12. To have a residual category of Composition scheme under the GST Law for service suppliers
(including those making a mixed supply of goods and services) i.e. for those who are not eligible for
present composition scheme, and for this Composition scheme, the annual turnover threshold in the
preceding financial year shall be Rs.50 lakh and the rate of tax shall be 6% (3%CGST+3%SGST);
11.13. The changes to be made operational from 1st April 2019;
11.14. Till amendment in law is made, the scheme to be made operational through a notification;
(V) Provision of free Accounting and Billing Software to small taxpayers by GSTN
11.15. GSTN to operationalize the scheme of providing free accounting and billing software to small
taxpayers, with annual turnover upto Rs.1.5 crore, in a staggered manner from 1st February 2019
onwards and to cover small taxpayers in all States in two to three months.
Agenda Item 5: Issues recommended by the Fitment Committee for consideration of GST
Council:
Agenda Item 5(i): Proposal for boosting Real Estate Sector under GST regime by providing a
Composition Scheme for construction of Residential Units
12. The Secretary invited Joint Secretary, TRU-II, to explain the proposals under this agenda item.
The Joint Secretary, TRU-II, made a presentation which is attached as Annexure 6 to the Minutes. He
stated that for the past few years, the Real Estate sector had been performing far below the potential
than what it could contribute to the economy and revenue. To address the situation, the current proposal
had been brought before the Council which might lead to substantial benefit to buyers and slight gains
in revenue also. The proposal, he informed, was based on the representations received from the
Confederation of Real Estate Developers Association of India (CREDAI), Ministry of Housing and
Urban Affairs and Maharashtra RERA regarding various aspects relating to the sector. The proposal
was to levy a flat rate of GST @ 5% (akin to composition scheme) without Input Tax Credit (hereinafter
referred as ITC) for under-construction flats before the occupation certificate was issued. He further
informed that CREDAI had slightly modified their demand subsequent to their first proposal by stating
that either the GST rate @ 5% or @ 8% with ITC would be appropriate. However, both the proposed
tax rates would lead to inverted GST rate structure in the sector leading to refund. The proposal was
initially brought in the 31st Council Meeting where considering its importance, it was referred to the
Law Committee and the Fitment Committee for consideration jointly and the instant proposal was based
on the recommendations arising out of such a joint meeting.
12.1. Explaining the proposal, Joint Secretary, TRU-II further stated that:
a. the proposal was prepared keeping in mind the buyers’ perception that GST rate was high and
the benefit of ITC was also not being passed on by the builders;
b. the sector was not in good health and that it was suffering from cash flow problems on account
of credit overhang which was aggravated by tax payment to be done on intermediate services
such as Transfer of Development rights;
c. the actual tax payment data of the sector was analyzed and it was found that the total cash
payment from the sector was less than 5%;
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d. during the discussions in the Fitment Committee, it was brought out that the impact of proposed
tax on lower end flats might lead to price rise; hence, GST @ 3% was proposed on the
Affordable Housing category, which were proposed to be defined as per the Reserve Bank of
India priority sector lending norms. Houses up to Rs.45 lakh (with population of 10 lakh and
above) in the big cities and up to Rs.30 lakh in the smaller cities would be covered under the
Affordable Housing category;
e. due to levying of flat tax rate without input tax credit as proposed, the backward credit chain
would be broken. Therefore, it was proposed that 80% or more purchases of Input Services and
Capital Goods should be from the registered GST suppliers. Further, where a builder was found
to have purchased less than 80% Inputs, Input Services and Capital Goods from Unregistered
Dealers, in that case tax under reverse charge mechanism would be recoverable from him on
the amount which was less than 80% @ 12% instead of the applicable tax rates on the individual
item;
f. since the final product was proposed to be taxable @ 5%, it was proposed to exempt
intermediate services such as Transfer of Development Rights, Development Rights in cases of
Joint Development Agreements (JDA). However, the Transfer of Development Rights and
similar rights in Joint Development Agreements would be taxable for the portion of the
residential properties which were sold after the issue of completion certificate by adjusting the
point of taxation.

12.2. The joint meeting of the Fitment Committee and the Law Committee, while considering the
proposal, had identified certain benefits as well as the drawbacks of the proposal which were also listed
in the Agenda and placed before the Council. He concluded that if the above proposal was accepted by
the Council, the details such as definition of ‘Residential Property’, ‘Commercial Property’, ‘Transfer
of Development Rights’, ‘transitional issues’ vis-à-vis credit lying in the ledger of the builder pertaining
to inputs, input services, etc. lying unused with the builder would be worked out by the Fitment
Committee.
12.3. The Hon’ble Deputy Chief Minister of Delhi sought clarification on the treatment of mixed
projects involving part commercial and part residential development. Joint Secretary, TRU-II explained
that it would be dealt with in a manner similar to a situation in GST where a manufacturer manufactured
not only taxable but also exempt goods using common inputs and input services. In such cases, the input
tax credit pertaining to the production of exempt goods was liable to be reversed and for this, an
elaborate procedure for calculation was provided under the GST Rules.
12.4. The Hon’ble Deputy Chief Minister of Gujarat sought further clarification that in his State, it
was common to have construction with first two floors being commercial and floors above it being
residential. The Secretary explained that the commercial property would be taxed at the tax rate
applicable to the commercial property and the Fitment Committee would appropriately define the
residential and commercial property. Joint Secretary, TRU-II added that there were various methods to
identify the nature of property such as declaration of type of property in the registration documents,
definition of residential property in the local municipal laws, definition under the allied acts such as
Income Tax Act etc. which would also be explored by the Fitment Committee before arriving at a proper
definition under the GST Act. The Hon’ble Deputy Chief Minister of Gujarat further enquired whether
the tax would be applicable on the selling price. The Secretary explained that in case of a big building
with some floors commercial and some floors residential, the commercial floors would attract the tax
rate applicable to commercial flats whereas the tax rate of 5% or 3% as the case may be, would be
attracted on remaining residential floors with no proportionate ITC. The Joint Secretary TRU-II
clarified during discussions later that tax would be charged on the full sale price.
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12.5. The Hon’ble Minister from Kerala stated that earlier one-third abatement from selling price
was given before applying GST rate in case the cost of land was included in the overall value, whereas
in this proposal, a flat tax at the rate of 5% was proposed on the entire consideration for the sale of the
flat. Thus, it seemed to be in the nature of taxing the immovable property under GST and hence legally
not sustainable. Thus, he enquired that since Stamp Duty was imposed on the sale of immovable
property which was a taxation subject of the States, whether the proposed tax @ 5% would have any
impact on the Stamp Duty legislations across the country. The Joint Secretary, TRU-II replied that it
was not proposed to affect the Stamp Duty legislations in any manner, as sale of property was not
covered under GST. Similar position existed in the earlier Service Tax regime where Stamp Duty and
Service Tax legislations operated parallelly.
12.6. The Hon’ble Chairman summarized the proposal and the challenges faced by the sector. He
stated that there was a slowdown in the sector which impacted creation of employment in the economy
and consequently affected the allied sectors such as steel, cement, paints and other construction items.
It, therefore, impacted the availability of inventory in the market and ultimately the tax revenue. He
added that the principal reasons identified for this situation were:
a. The monetary situation relating to credit and liquidity in the sector created by the crisis in NBFC
(Non-Banking Financial Company) sector which had stopped lending due to their own survival
issues. It was manageable by taking care of monetary and liquidity situations.
b. Sale of built up residential/commercial property was out of GST whereas sale of property under
construction where the buyer pays in stages was taxed @ 18% giving the one-third abatement
for the land component which effectively came to 12% tax rate. The flat buyers were under the
impression that if they bought completed property, they would be saving this 12% tax and only
paying Stamp Duty and hence waiting for the property to be completed. Since the buyers had
stopped buying under construction property, the money supply to the sector had stopped and
projects were not getting completed.
c. It was also a fact that builder paid tax at the rate of 28% on cement, 18% on majority of other
input items and 12% on some other materials and the combined ITC available to him for
payment of his output tax came to 8-9%. Eventual tax burden on him would be 12% minus the
ITC available to him. However, the unscrupulous builders were not passing the benefit of input
tax credit to the potential buyers by reducing the base rates but were recovering the entire 12%
in cash from the buyers.

12.7. The Hon’ble Chairperson added that a question arose as to how to resolve the issue and to come
out of the logjam. The proposed solution was to fix the GST rate at 5% for normal/luxury flats and at
3% for the affordable category flats, and at the same time, to impose the condition of buying 80% of
Inputs and Input Services from the registered dealers to prevent the input items going out of GST chain.
Thus, the entire situation in the real estate sector where the unscrupulous builders were not passing the
input tax credit benefit to the buyers would be eliminated.
12.8. The Hon’ble Minister from Chhattisgarh stated that there was no doubt that the real estate sector
was stressed and it had been assured in the current proposal that there was no revenue loss. As per his
understanding, for a Rs.15 lakh property, after one-third abatement for land component, the cost would
come to Rs.10 lakh and @ 12%, the tax worked out to Rs.1.2 lakh. The Hon’ble Chairman clarified that
Rs.10 lakh flat would come under affordable category, where the tax rate was 8% and thus the tax
payable would be Rs.80,000 and not Rs.1.2 lakh. The Hon’ble Minister from Chhattisgarh continued
that at the moment, in the affordable segment, the entire Rs.80,000 would be recovered from the ITC
and no extra tax payment in cash was required. However, if the tax was computed as per the current
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proposal, then for Rs.15 lakh property, the tax component would work out to Rs.75,000 which was to
be paid in cash and hence the buyer had to bear the burden of extra Rs.75,000 tax. Similarly, he gave
the example of a high value property of say Rs.3 crore, where after abatement, the value of the property
would be Rs.2 crore and the tax payable would be Rs.36 lakh, out of which Rs.25 - 28 lakh would be
the ITC benefit and the potential buyer would have to pay about Rs.8 lakh in cash. Thus, as per the
current proposal, if one imposed tax @ 5% on it without ITC, the tax incidence would increase by
approximately Rs.10 lakh in cash. Thus, in both the cases, i.e. affordable category and luxury category,
there would be increase in tax incidence which would be ultimately borne by the consumer.
12.9. The Secretary explained that in real estate sector, the tax rate was 12% on normal property and
with ITC available, the builder was to pay cash to the extent of 4%. However, this was one sector where
not only the evasion of tax was there, but at the same time, input cost was being inflated by way of
purchasing bills. Thus, a situation existed where neither one was getting any tax nor was the consumer
getting any benefit as he was charged tax @12%/ 8% on the invoice depending on the type of property
he was purchasing. Thus, the situation was similar to restaurants and by having GST rate of 5% or 3%
as proposed in the Agenda, the consumer would see only the above tax rates on invoice which would
be substantially lower. The safeguard of 80% purchases from the registered dealers would maintain the
credit chain.
12.10. The Hon’ble Chairman further explained that the present tax structure was 8% on the affordable
category and 12% on the normal or luxury category and both were covered by ITC benefit, which was
to the tune of roughly 8% as per his interaction with the builders. An honest builder would show on the
invoice that he was reducing the base price by 8% and thereafter imposing tax of 8% or 12% as the case
may be. The problem was that the builders were not operating fairly and the buyers were scared away
from the sector instead of actually appreciating the benefits of GST. Thus, the unfair trade practice was
to make a profit of 8% by not giving the benefit of ITC to the customers and charging full tax from
them.
12.11. The Hon’ble Minister from Punjab stated that the foundation of GST was to reward the honest
taxpayers who remained in the credit chain and punish the unscrupulous traders who operated by
purchasing the goods and services without bills. The current proposal before the Council seemed to be
alien to the spirit of GST. He further stated that as the Hon’ble Minister from Kerala pointed out, GST
was a self-policing tax where if any tax was missed at one stage, it would be recovered at the next stage.
However, the Council departed from this principle in the past in the case of Restaurants primarily
because they were in MSME sector and the ITCs in the sector was very low. However Real Estate
Sector was the major sector of the economy contributing 10% of GDP and at the same time, a major
generator of black money and therefore, this kind of pitfall had to be avoided. He reminded of the
famous speech of the President of U.S. Mr. John F Kennedy and stated that the history would judge us
whether we were men of courage and it was not just the courage to stand up against the enemy but the
real courage lay in standing up against friends and family, when it was required. Thus, the instant
moment required courage to resist public pressure and private greed. He stated that if the current
proposal was so good, then entire GST tariff should be brought down to 5% without ITC but with the
present kind of proposal, all sorts of evasion, over valuation, under valuation, etc. would follow. He
added that in view of Constitutional validity issues involved vis-à-vis issue regarding sale of property,
it would be proper to refer the matter to a GoM who could go through the proposal in detail.
12.12. The Hon’ble Minister from Karnataka stated that he needed a clarification as to whether the
proposed tax @ 5% was payable on full value or on the value after adjusting / abatement for land
component. If the proposal was to tax on the full value, then land would be getting taxed under GST.
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The current tax rate of 12% which had been arrived at after one-third abatement should not become
basis for this situation where tax was proposed to be levied on full value rather than the abated value of
sale.
12.13. The Hon’ble Chairperson enquired from Joint Secretary, TRU-II that if the proposal for taxing
at the rate of 3% or 5% on the sale value of property was adopted, the question was whether it included
the value of land. The Joint Secretary, TRU-II stated that tax rate would be charged on the full value
of the flat including the land value and that the proposed tax rate of 3% or 5% might lead to marginal
increase in the tax on the builder which would be borne by the buyer ultimately. The Hon’ble
Chairperson observed that if it was so, why such a decision should be taken, as unethical conduct of
developers could be dealt with by use of Anti-profiteering proceedings or through redressal under
RERA proceedings. He observed that this proposal, instead of effectively reining in the builders, might
increase the incidence of tax on the consumer which could be counter-productive.
12.14. The Hon’ble Minister from Karnataka submitted that studies available in the public domain
showed that the incidence of tax on the high-end houses would come down while on the affordable
category, it would go up. DG, Anti-profiteering submitted that there were about 30 complaints under
investigation with the DG, Anti-profiteering in case of builders and they were going through the input,
output and the other records of the builders to establish whether or not the benefit of ITC had been
passed on. The Hon’ble Chairperson observed that addressing the problem by way of Anti-profiteering
mechanism or through RERA mechanism would be better. Otherwise, with the remedy that had been
proposed, a situation could arise where consumer would be worse off than living with the problem itself.
12.15. The Hon’ble Deputy Chief Minister of Delhi stated that it was better to refer the issue to a
Group of Ministers as suggested by the Hon’ble Minister from Punjab. The Hon’ble Deputy Chief
Minister of Bihar stated that a day before, in the Times of India, a story on real estate appeared which
showed that the prices of affordable houses would go up with the proposed levy while the high-end flats
would be cheaper. The Hon’ble Chairperson responded that there was another lobby of builders who
were likely to be badly affected by the proposed method of taxation and hence were lobbying through
newspapers by intentionally inserting such reports. The Hon’ble Minister from Goa supported the
proposal and stated that the present tax rate of 18% was dissuading the buyers from buying flats under
construction and hence the issue was required to be addressed.
12.16. The Hon’ble Chairperson proposed that a seven-member Group of Ministers could be formed
to consider all aspects of the problem and to propose a solution. The Council agreed to this proposal.
13. For Agenda item 5(i), the Council agreed to constitute a 7 Member Group of Ministers (GoM)
to study the issues for boosting Real Estate Sector under GST regime.
Agenda item 5(ii): Rationalisation of GST rates on Lottery
14. Joint Secretary, TRU-II, introduced the agenda and explained that at present, GST rate on
lottery run by State government was 12% and GST rate on lottery authorized by State Governments
was 28%. However, this differential was being misused by the trade and majority of them were paying
tax @12%. He further explained that the proposal was for rationalisation of GST rates on Lottery by
increasing tax rate on State run lotteries to 28 % from the present 12%. Further, if the GST rate was
increased to 28% from 12%, it would lead to revenue gain of approximately Rs. 1250 crore. He added
that the details are contained in agenda for removing the differential tax rates for lotteries which are as
follows: -
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i. There was only one type of lottery allowed in the States i.e. the one which conforms to the
provisions of Section 4 of the Lotteries Regulations Act, 1998. Discrimination in GST rates
was leading to reduction of sales especially in major States of Maharashtra and Punjab.
ii. It was beyond comprehension as to how two different rates of GST could be fixed on same
product when sold in the State itself and when sold in the other States, which was against the
provisions of the Competition Act, 2012. Discrimination did not exist in any other category of
products.
iii. The huge variation of 16% between two rates helped the larger States to exploit customers as
smaller States could not compete with them. High differential rates encouraged non-compliance
by small business.
iv. Hon’ble Calcutta High Court in a judgement dated 10.10.2018 in the case of M/s Teesta
Distributor vs UoI had upheld the prevailing rate structure. Even then, the product being a sin /
de-merit good, needed to be taxed at rates higher than 12%. The high differential in tax rate
also led to malpractice of attempting to avail tax rate of 12% by mis-representation.

14.1. The Hon’ble Minister from Karnataka stated that from the proposal it was not clear as to from
where it had originated. He further stated that as had been pointed out by the Hon’ble Minister from
Andhra Pradesh, a number of proposals were sent by the States to the GST Council/Fitment Committee
which were not finding mention in the final agenda circulated before the meeting. He, therefore, stated
that there was a need to evolve a process of dealing with such representations, else States might lose
interest and feel that on the one hand, they had lost autonomy in GST while on the other, they were also
not being adequately heard. The Hon’ble Minister from Kerala supported this point and stated that in
the October 2018 Meeting of the Council held at New Delhi, a phenomenon of bringing the agenda
directly before the Council and by-passing the Fitment Committee was observed. In the last Council
Meeting also, the agenda on Lotteries was brought without being circulated prior to the meeting. This
should be curtailed as they eroded the faith in the system. The Hon’ble Minister from Tamil Nadu, in
his printed speech circulated during the Council meeting also reiterated the pending demands on fitment
from his State.
14.2. The Hon’ble Chairman stated that it was not correct to say that States were not being heard in
the Council and there was a set precedent in the Council that all the decisions were taken by consensus
and wherever differing views emerged, the matter was referred to a Group of Ministers and that he
would try to reinforce the tradition further during the conduct of Council Meetings. The Hon’ble
Minister from Karnataka stated that he apologised for the statement that the States were not being heard.
Instead, what he wanted to convey was that State’s issues were not being properly addressed and not
that they were not being heard in the Council.
14.3. The Hon’ble Chairperson explained the issue further and stated that when the rates on lottery
were fixed by the Council at the time of GST implementation, the issue was thoroughly examined and
a two-tier rate structure was adopted. One was lotteries run by State Governments, like Kerala model,
where GST was fixed @ 12%. Thus, Kerala ran its own lottery, not allowing any other private lotteries
in the State and it was taxable @ 12% and they used the profit earned out of this lottery system for
social welfare and health care scheme. Second model was a purely private party run model which
attracted GST @ 28%. In addition, there was a third hybrid model where lotteries were run in the name
of the State but were effectively private lotteries, i.e. it carried only authorisation by State Governments.
In that model, the State took some fixed amount based on some percentage, whereas the whole operation
was private thereafter and was misdeclared so as to pay tax @12%. Despite the higher rate of GST
being applicable to these lottery owners, there was low GST collection because of this hybrid structure
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which was leading to evasion of taxes. Taxation of this model needed to be addressed and it should be
taxed @ 28% GST.
14.4. The Hon’ble Minister from Kerala stated that majority of States had banned the lottery, and,
therefore, they did not have any direct stake or interest in the instant agenda. However, States,
particularly North Eastern States and 5 other major States, viz. Maharashtra, Punjab, West Bengal,
Kerala and Goa who were running lotteries had a stake on the issue. One would agree that lottery was
not a desirable activity as it had an element of gambling, but it could be allowed only for the purposes
of revenue generation. Government of India had promulgated a Central Lottery Act to ensure one did
not undertake measures which would make lottery addictive, such as the number of draws that lottery
could have, the number of digits in the lottery, price system, etc. Secondly, objective of Central Law
was that the benefits would go directly into public service and for that purpose, it was provided in the
law that Government had to print the lottery tickets. Further, all revenues from lottery would go directly
to the State treasury and all-inclusive expenditure for it would be paid out of State treasury. Now, there
were models of some States particularly North Eastern States which did not directly run lottery but had
put middle men in return of payment of a percentage or lump-sum amount as small as Rs.10 crore, i.e.
they had the right to sell the lottery and once they got the rights, they behaved as if they were law unto
themselves, breaking each and every law related to the issue. He further stated that various CAG reports
regarding lottery of Sikkim, Mizoram and other States, had pointed out the facts stated by him leading
to various other political and social issues. He continued that due to certain reasons, State of Kerala was
the most lottery savvy place and therefore, this was a Rs.15,000 crore market with more than Rs.1200
crore profit which everyone would like to penetrate. To control that, Kerala had introduced a law on
gambling (being a State subject) and had also put a fee on registration and every draw with lots of
regulations for lottery in the State. However, due to GST, Kerala’s law on gambling was nullified and
not applicable thereafter. GST Council, during initial elaborate discussions, understood these
circumstances and decided that a State which was directly running the lottery had to pay GST @ 12%
and any middleman/contractor run lottery would attract 28% GST. Punjab, Maharashtra, Goa or any
other State which were running lottery directly were liable for tax rate of 12% within the State and
contractors should not point out that all lottery supply should be taxed @ 28%.
14.5. The Hon’ble Chairperson stated that on this issue, one would not have too many conflicting
views to the situation where States were merely a name lender; but the question was how one could
ensure that 28% GST was charged on such private players. Thus, for this purpose, one needed to have
some strict guidelines.
14.6. The Hon’ble Minister from Kerala stated that Council took the decision which was challenged
in the Hon’ble Kolkata High Court which held that Council had legally the right to take such a decision.
Thus, to take benefit, other States may also avoid middlemen and run the lottery by themselves. Kerala
Government could provide the technical support to other States who wanted it.
14.7. The Hon’ble Minister from Assam stated that North Eastern States have lottery system, but
they lacked proper infrastructure to run it by State machinery and that is why they ran it through
somebody else as authorised outsourced agency. The Hon’ble Minister from Kerala stated that private
players who had to pay tax at the rate of 28% were not finding it attractive enough to compete with
Kerala model. Therefore, such players were campaigning to remove this differential rate and adopt
uniform rates for lottery across the country for their personal gains and accessing market in other States.
This issue did not concern the majority of States but it was a serious concern for States where lottery
operated. One should not upset the present system, allow it to continue and asked as to what was the
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rationale for changing the present structure. He stated that Kerala would help create a structure for
smaller States or pay the amount that was paid by these private players to those States acting as their
agent in lottery distribution but they should avoid giving lottery to these middlemen and upset the order
in the society.
14.8. The Hon’ble Minister from Assam stated that before introduction of GST, Kerala had
demanded 28% GST on lottery universally from GST Council but now Kerala wanted 12% for their
lottery. He further stated that as to who was running the lottery should not matter for the purpose of tax
rate. Since North-Eastern States were unable to operate lottery on their own, hence were suffering
heavily. Further, when North Eastern States would float the tender for running the lottery, desirous
States might participate as outsource partner, and they would give rights to the party who would offer
maximum rate/price. However, differential rates in the same commodity was against GST principle
and North Eastern States’ lottery tickets were not being sold because of higher tax outside the State.
Kerala was having 22% growth in the lottery revenue, but North Eastern States were suffering and one
should not condemn the outsourcing model per se which was being adopted by North Eastern States.
14.9. The Secretary stated that the existing two rates, 12% and 28%, were leading to a lot of
distortions and tax evasion. If one analyses the revenue vis-a-vis where these lotteries were conducted
and where the lottery tickets were sold, the average revenue should be towards 28% rate but the real
scenario was that average revenue collection was closer to 12% rate. It showed that lotteries were being
shown as run in States but tickets were sold secretly outside States and because of two tax rates, a lot
of litigations were also taking place. This being a sin item, needed to be discouraged and therefore, 28%
rate should be imposed on the lottery as was the original proposal in the past. However, it was decided
in the Council that there should be some distinction between State operated lottery and private lottery
but there was now requirement of a uniform rate to plug the revenue leakage and distortions.
14.10. The Hon’ble Minister from Kerala stated that lottery was not a normal commodity and one
should question as to whether it was like any other commodity for which a freedom of trade all over
India under GST regime had to be given. Lottery was not a normal commodity and that was why
central law on lottery existed which had prohibited the middlemen running lottery at other places. CAG
report clearly indicated that some middlemen from some States were running it in an inappropriate way.
Therefore, the proposal could not be accepted.
14.11. The Hon’ble Minister from Punjab stated that differential rate in lottery was contested by lottery
group/associations till the Hon’ble Supreme Court, but present rate structure of 12% and 28% had been
upheld even by the apex court and it was clear that State run lottery attracts 12% GST whereas State
authorised privately run lottery would attract 28% GST.
14.12. The Hon’ble Minister from Assam stated that the argument of differential tax rates was not
proper, and it was like punishing North Eastern States for inability to do certain things. On one
commodity two rates should not exist and it was not warranted.
14.13. Shri Manoj Rai, Joint Commissioner, State Tax, Sikkim stated that a lot of misreporting was
happening regarding inter-State operations of lottery and that it was more in case of online lotteries.
Further, carrying lottery tickets to neighbouring States was not a big task as tickets could be transported
easily. He supported the proposal of uniform GST structure to avoid misreporting. Shri Anirudh S.
Singh, Commissioner, State Tax, Arunachal Pradesh also stated that misrepresentation and misreporting
was rampant, especially in online lottery and was leading to revenue leakage.
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14.14. The Hon’ble Chief Minister of Puducherry stated that this issue had already been deliberated
earlier in the Council, and the Council took a conscious decision that State-run lottery would be taxed
@ 12% and State authorized lottery run by private persons would be taxed @ 28%. Till now, the system
was running smoothly and issues of tax evasion, distortion, diversion which were coming up did not
prevent any State to run their own lottery. The issues arose when the State authorised somebody else to
run the lottery on their behalf, and they wanted to sell tickets in another State apart from their own State.
If any particular State government wanted to run it, the infrastructure, mechanism required was not so
huge and they could easily replicate it. Similarly, some States had taken a principled decision that they
did not want lottery at all. Now when the States were not prevented from running the lottery to get the
advantage of tax, why to compare both. If some people were authorised to run the lottery, not directly
connected to the State government, paying certain royalty to the government and running the lottery;
there could be a different rate slab for these lotteries. It had stood the test of law and the Apex Court
had declared that no North Eastern State was punished by these two different rate slabs. The present
system was running smoothly, and should not be disturbed.
14.15. The Hon’ble Minister from Assam stated that North Eastern States were lacking resources and
should not be compared with other States such as Punjab or Kerala and for their inability to develop a
system, they should not be punished. There were various challenges in running a government
mechanism for lottery vis a vis North East States which needed to be addressed and they needed special
consideration.
14.16. The Hon’ble Minister from Goa stated that Goa had lottery in the State but was losing revenue
because there was no rationalization in rates for lottery. Kerala was selling lottery outside the State and
other States were losing because of twin GST rates. Thus, all should rise, think for the country, and
suggest best practices and way forward, i.e. ways to plug revenue leakages. He added that in the
Council, one should talk about streamlining the revenue and better working of Tax administration. One
had to look to fix leakage in revenue and as to why all taxpayers were not coming in the system, evading
GST and needed suggestions on these real issues. He added that discussion should be in the spirit of
having a truly functional GST.
14.17. The Hon’ble Deputy Chief Minister of Delhi suggested that if the Council agreed, the issue
could be discussed later, and it may be referred to a GoM for detailed examination. Commissioner, State
Tax, West Bengal suggested that all the States who run lottery might be members of this GoM as other
States were actually not affected.
14.18. The Hon’ble Chairperson observed that in a large group like Council, one might not be able to
discuss all aspects of the issue. He added that during the discussion, several issues were discussed such
as what was the significance of different tax rates on lottery, why one needed a uniform rate on different
types of lottery systems, and what the challenges were. It was also felt that the matter pertained to only
few States including many North East States. Hence, the issue required a wider consultation with all
lottery States. Therefore, he suggested that a GoM could be constituted on this subject in which States
like Kerala, North Eastern States might be given representation and one representative be taken from
amongst non-lottery States. Further, the existing Committee of Officers constituted in the past may
provide assistance to this GoM. The Council agreed to the suggestion.
15. For Agenda item 5(ii), the Council decided to form a Group of Ministers (GoM) on Lottery in
which States dealing in lottery such as Kerala, Maharashtra, Goa, some North Eastern States along with
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one representative State from non-lottery States to examine aspects like the disparity in rates of lottery,
case of private enrichment at the cost of State, tax evasion aspects, etc.
Agenda Item 5(iii): Request by CAPSI (Central Association of Private Security Industry) to bring
the entire security services sector including body corporate under RCM (Reverse Charge
Mechanism)
16. The Secretary briefed the Council about the request of CAPSI to bring the entire Security
Services sector including the body corporates under Reverse Charge Mechanism (RCM) mode of tax
payment on the ground of it being a major employment creator and maintaining law and order. They
had also stated in their representation that due to delayed payments from the clients, the security industry
was forced to pay GST out of borrowed funds before the actual receipt of payments from the clients.
The matter had been taken up in the 31st Council meeting on their earlier representation and a
Notification 29 of 2018 dated 31.12.2018 (Sl. No.14 of the Notification) had been issued which
provided that the security services provided by any person other than a body corporate to a registered
person except Government Departments who had taken registration for TDS and entities registered for
Composition scheme had been put under RCM. He further informed that the matter was discussed in
the Officers’ meeting a day before and the view taken was that no further change was required. The
Secretary suggested that in view of the discussion in the Officers’ meeting, the recommendation of the
TRU to reject the request of the CAPSI to bring the entire Private Security Service sector including
body corporates under RCM may be agreed to. The Council agreed to the proposal.
17. For Agenda item 5(iii), the Council decided not to agree to the request of CAPSI (Central
Association of Private Security Industry) to bring the entire security services sector including body
corporate under RCM (Reverse Charge Mechanism).
Agenda Item 6: Issues recommended by the Law Committee for the consideration of the GST
Council
Agenda Item 6(i): Notification of provisions of the CGST (Amendment) Act, 2018; UTGST
(Amendment) Act, 2018 and the GST (Compensation to States) Amendment Act, 2018 and the
IGST (Amendment) Act, 2018
18. The Secretary invited the Principal Commissioner (GST Policy Wing), CBIC, to make a
presentation on this Agenda item. The Principal Commissioner (GST Policy Wing), CBIC, made a
presentation (attached as Annexure 3 to the Minutes). He explained that the Council, in its 31st Meeting
held on 22nd December, 2018 had recommended that the Amendment Acts of the CGST Act, the
UTGST Act, the GST (Compensation to States) Act and the IGST Act, were to be brought into force
with effect from 1st February, 2019. The Law Committee examined the provisions of all the GST
(Amendment) Acts, 2018 in conjunction with the CGST Act, 2017, the SGST Acts, 2017, etc. and
proposed to bring into force all the provisions of the four GST (Amendment) Acts with effect from 1st
February, 2019 except the provisions contained in Sections 8(b), 17, 18 and 20(a) of the CGST
(Amendment) Act, 2018 for the time being. These were proposed to be notified later as they related to
the new return system which was proposed to be rolled out from 1st July 2019, and therefore, these were
to be notified along with the new return system.
18.1. He further stated that Section 28(b)(i) and Section 28(c)(i) of the CGST (Amendment) Act,
2018 was proposed not to be notified as it related to Section 140 of the CGST Act, dealing with
transitional arrangement for input tax credit for which a circular would be issued by the Central
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Government to clarify the issue and that no such similar provision was there in the respective SGST
(Amendment) Acts. He stated that the corresponding amendments to the SGST Act of the respective
States would also be notified with effect from 1st February, 2019. He requested the Council to approve
the proposal to notify the provisions of the CGST (Amendment) Act, 2018; the UTGST (Amendment)
Act, 2018, the GST (Compensation to States) Amendment Act, 2018 and the IGST (Amendment) Act,
2018 except the provisions contained in Sections 8(b), 17, 18, 20(a), 28(b)(i) and 28(c)(i) of the CGST
Act, 2018. The States would be required to notify amendments to the enabling provisions of the SGST
(Amendment) Acts, except the provisions corresponding to Sections 8(b), 17, 18, 20(a), 28(b)(i) and
28(c)(i) of the CGST (Amendment) Act, 2018. The Amendments shall be issued after due vetting of
the notifications by the Union Ministry of Law. The Council approved the proposal.
19. For Agenda item 6(i), the Council approved to notify the provisions of the CGST (Amendment)
Act, 2018; the UTGST (Amendment) Act, 2018, the GST (Compensation to States) Amendment Act,
2018 and the IGST (Amendment) Act, 2018 except the provisions contained in Sections 8(b), 17, 18,
20(a), 28(b)(i) and 28(c)(i) of the CGST (Amendment) Act, 2018. The States shall also be required to
notify amendments to the enabling provisions of the SGST (Amendment) Acts, except the provisions
corresponding to Sections 8(b), 17, 18, 20(a), 28(b)(i) and 28(c)(i) of the CGST (Amendment) Act,
2018.
Agenda Item 6(ii): Consequential amendments in notifications issued earlier in light of bringing
into force the provisions of the CGST (Amendment) Act, 2018; the UTGST (Amendment) Act,
2018; the GST (Compensation to States) Amendment Act, 2018 and the IGST (Amendment) Act,
2018
20. Introducing this Agenda item, the Principal Commissioner (GST Policy Wing), CBIC, stated
that certain notifications would need to be issued pertaining to the Notifications on the Amendment
Acts of the CGST Act, the UTGST Act, the GST (Compensation to States) Act and the IGST Act. The
details of the amendments to be carried out were contained in Annexure A to Agenda notes for Agenda
Item 6(ii). The Council agreed to the proposal.
21. For Agenda item 6(ii), the Council approved to carry out amendments to the Notifications as
contained in Annexure A to Agenda Item 6(ii) and to also amend the corresponding Notifications issued
by the States (except Notification No.02/2017-Central Tax dated 19th June, 2017). Notifications
carrying out these amendments shall be issued after due vetting by the Union Ministry of Law.
Agenda Item 6(iii): Consequential amendments in Circulars and Orders issued earlier in light of
bringing into force the provisions of the CGST (Amendment) Act, 2018; the UTGST
(Amendment) Act, 2018; the GST (Compensation to States) (Amendment) Act, 2018 and the
IGST (Amendment) Act, 2018
22. Introducing this Agenda item, the Principal Commissioner (GST Policy Wing), CBIC, stated
that certain consequential amendments were required to be carried out in Circulars and Orders issued
earlier in the light of bringing into force the CGST (Amendment) Act, 2018; the UTGST (Amendment)
Act, 2018; the GST (Compensation to States) (Amendment) Act, 2018 and the IGST (Amendment) Act,
2018. He stated that similar amendments would be required to be carried out in the Circulars and Orders
issued by the States. He further stated that the Law Committee had examined those Circulars and Orders
issued under the CGST Act, 2017 and the IGST Act, 2017 in conjunction with the provisions of the
GST Amendment Acts and proposed to amend certain Circulars and Orders, as contained in the Agenda
notes of Item 6(iii). He further stated that the Law Committee also recommended to rescind the Removal
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of Difficulty Order No.01/2017-Central Tax dated 13th October, 2017 issued to remove difficulties in
implementing provisions of Composition scheme. In its place, the Law Committee had recommended
to issue a new Removal of Difficulty Order to provide for extension of the beneficial condition detailed
below for all Composition taxpayers:
“that for computing the aggregate turnover in order to determine eligibility for composition
scheme, value of supply of exempt services by way of extending deposits, loans or advances
in so far as the consideration is represented by way of interest or discount shall not be taken
into account.”
22.1. He sought the approval of the Council for the above proposal. The Council approved the same.
23. For Agenda item 6(iii), the Council approved the proposed amendments to the list of Circulars
and Orders issued earlier as per Annexure A of Agenda notes to Agenda item 6(iii) and to also rescind
the Removal of Difficulty Order No.01/2017-Central Tax dated 13th October, 2017 and to issue a new
Removal of Difficulty Order providing for extension of the following beneficial condition for all
Composition dealers:
“that for computing the aggregate turnover in order to determine eligibility for composition scheme,
value of supply of exempt services by way of extending deposits, loans or advances in so far as the
consideration is represented by way of interest or discount shall not be taken into account.”
23.1. The Removal of Difficulty Order shall be issued in consultation with the Union Ministry of
Law. The States shall also issue similar Circulars and Orders as well as Removal of Difficulty Order.
Agenda Item 6(iv): Proposal for amendment in CGST Rules, 2017
24. The Principal Commissioner (GST Policy Wing), CBIC, stated that the Law Committee in its
meeting held on 3rd and 4th January, 2019 had recommended minor amendments in the CGST Rules,
2017 to ease the process of refunds and to extend the date of examination for GST Practitioners. He
explained the proposed changes in the Rules and suggested that the Council could approve the proposed
changes, as contained in the notes of Agenda Item 6(iv). The Council agreed to the same. It also agreed
that pari materia changes would be carried out in the SGST Rules.
25. For Agenda item 6(iv), the Council approved the proposals as contained in the Table below
the notes of Agenda item 6(iv). 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 Item 7: Review of Revenue Position
26. Secretary, stated that the revenue position had been discussed by the Council in its 31st meeting
about three weeks back and since then not much had changed. Accordingly, if the Council agreed, the
revenue position may be discussed in the next Council meeting. The Council agreed to the proposal
and agreed to consider the revenue position in the next Council meeting.
27. For Agenda item 7, the Council agreed to consider the revenue position in the next Meeting of
the Council.

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Agenda Item 8: Allowing ITGRC (IT Grievance Redressal Committee) to consider non-technical
issues (errors apparent on the face of record)
28. Introducing this Agenda item, the Secretary stated that the IT Grievance Redressal Committee
(ITGRC) was set up with the approval of the Council during its 26th Meeting held on 10th March, 2018.
The mandate of ITGRC was to address IT related issues or IT glitches where owing to glitches in GSTN,
relief was needed to be given to a section of taxpayers, such as allowing filing of any Form or Return
prescribed in law or amending any Form or Return that had already been filed. The GSTN received
various references through nodal officers and Writ Petitions filed in the Hon’ble High Courts where
non-technical issues were involved and the ITGRC could not recommend those cases as it was not
empowered to take any decision on those issues that did not fall in the category of technical glitches.
He further explained that since there was no appeal mechanism for filing Forms TRAN-1/TRAN-2
under GST law, hence more and more taxpayers were approaching various Hon’ble High Courts for
consideration and obtaining favourable orders and in some cases, Hon’ble High Courts had given
specific directions to take up the cases as per the Grievance Redressal Mechanism. The ITGRC
recommended to refer the issue to the Council to empower it to consider and decide cases for extending
the benefit of allowing filing of any Form or Return prescribed in law or amending any Form or Return
already filed for bona fide non-technical mistakes of the taxpayers. He stated that this Agenda item was
discussed in the Law Committee and the formulation recommended by the Law Committee was
discussed in the meeting of the Officers held on 9th January, 2019. During the Officers meeting, it was
agreed to expand the mandate of the ITGRC to consider cases of non-technical glitches but in a very
limited manner.
28.1. The formulation agreed upon during the Officers meeting held on 9th January, 2019 was
presented by the Principal Commissioner (GST Policy Wing), CBIC (attached as Annexure 3 to the
Minutes). He stated 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 are 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 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 should be 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, by the State
authorities, notwithstanding the fact that the taxpayer is allotted to the Central or the State
authority).
28.2. The Secretary informed that the above formulation was agreed upon during the Officers
meeting held on 9th January, 2019 and proposed that the Council could also approve the same. The
Council agreed to the proposal.
29. For Agenda item 8, the Council approved to extend the scope of ITGRC to also 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.
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29.1. The ITGRC shall consider the listed cases (as informed by States / Centre before 31st January,
2019) where the following conditions are 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).
Agenda Item 9: Use of RFID (Radio-frequency Identification) data for strengthening enforcement
of e-Way Bill system under GST
30. The Secretary informed that during the Officers Meeting held on 9th January, 2019, the Agenda
item was discussed and a presentation was made on this Agenda item (attached as Annexure 7 to the
Minutes) and several issues arising out of reports of GSTN and Member (Budget), CBIC and
recommendations were identified such as adoption of FASTag, legal requirements thereof and inter-
operability of existing systems, etc. The officers were unanimous in implementing Stage-I, where data
was used for passive Risk-based intervention as suggested in the proposal at the earliest. As regards
Stage-II where data was proposed for active real time intervention, they raised the issue that while
implementing it, one should preserve the good attributes of GST and avoid return to the permanent
static check posts system.
30.1. The Hon’ble Minister from Tamil Nadu in his written speech relating to the agenda stated that
his State was opposed to the recommendations contained in agenda of adopting Option-II (i.e. Stage-
II) for stoppage and checking of vehicles in real time near the toll plaza where RFID reader was located.
It was further stated that it would pave the way for creation of check post in a new nomenclature with
all attendant problems negating the benefits of GST. Further, the RFID technology should be
implemented after due consultation with all stakeholders, adequate training and awareness to the
Industries, failure free testing and piloting the same with stakeholder.
30.2. Secretary stated that it was felt that the issue required a wider consultation with some other
stakeholders who were not part of the exercise so far. Accordingly, it was recommended to form a
Committee of Officers from Centre, States and GSTN to deliberate and suggest on following Terms of
Reference (ToR):
i. Building an inter-operable robust system and examine the feasibility and advantages of
existing system versus. use of FASTag Data;
ii. Conduct stakeholders’ consultation;
iii. Identify legal requirements, if any.

30.3. The Secretary suggested that the Council may approve the recommendations as above of the
Officers’ meeting of 9th January 2019. The Council agreed to the same.
31. For Agenda item 9, Council agreed to the suggestion to form a Committee of Officers with
following ToR:
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a. Building an inter-operable robust system and examine the feasibility and advantages of existing
system vs. use of FASTag Data;
b. Conduct stakeholders’ consultation;
c. Identify legal requirements, if any.

Agenda Item 10: Quarterly Report of the NAA (National Anti-profiteering Authority) for the
quarter October to December 2018 for the information of the GST Council
32. The Secretary informed the GST Council that Rule 127(iv) of the CGST Rules 2017 mandated
the NAA to furnish a performance report to the Council and accordingly the NAA had forwarded
Performance Report for the quarter ending 31.12.2018.
32.1. The salient features of the report were as per the agenda and the presentation made (attached as
Annexure 8 to the Minutes), i.e. during the period from 01.10.2018 to 31.12.2018, 41 investigation
reports were received by the NAA from the Directorate General of Anti-Profiteering (DGAP) while
they already had 29 investigation reports pending as on 30.09.2018 forwarded by the DGAP. During
this period, out of these 70 investigation reports, NAA had passed orders in 20 cases which were all
unanimous. Profiteering was established in 6 cases involving anti-profiteering amount of Rs.542.59
crores. Major among these were the case of M/s. Hindustan Unilever Limited and M/s. Hardcastle
Restaurants Private Limited involving profiteering amount of Rs.534.890 crore and Rs.7.59 crore
respectively. Profiteering was not established in remaining 14 cases. Thus, as on 01.01.2019, 37
investigation reports were pending disposal with the NAA while 13 cases were referred back to the
DGAP for further investigation.
32.2. In the written speech circulated by the Hon’ble Minister from Tamil Nadu, he reiterated his
stand taken earlier that the amount lying with the NAA should be shared between the Centre and the
States.
33. For Agenda item 10, the Council took note of the facts reported by the National Anti-
profiteering Authority (NAA) in its report for the quarter 1st October 2018 to 31st October 2018.
Agenda Item 11: Report of the GoM on Revenue Mobilisation
34. Introducing the Agenda, the Joint Secretary (DoR) stated that the Group of Ministers (GoM)
held two meetings to discuss the following Terms of Reference:
i. Whether the mechanism of funding to the States through National Disaster Response Fund
(NDRF) is sufficient in case of natural calamities and disaster;
ii. Whether there should also be a supplementary mechanism for funding natural calamities
and disasters through GST, and if so, whether it should be through additional cess or tax,
and whether such levy should be State specific or across the country;
iii. The circumstances in which a State shall become entitled to get funding over and above the
funds obtained through NDRF mechanism;
iv. Whether it is permissible under the relevant provisions of Constitution and the GST law to
create an omnibus GST Disaster Relief Fund for natural calamities or whether resources
can be raised only for a specific event qualifying as natural calamity or disaster;
v. If a GST Disaster Relief Fund is created, what should be the mechanism for its collection,
accountal and disbursement, including whether such disbursement should only be for a
major natural calamity/disaster and the criteria thereof;
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vi. What changes in law, if any would be needed to create a GST Disaster Relief Fund.
34.1. After detailed deliberations, a questionnaire had been made and sent to all the States seeking
their views/suggestions on the following points:
i. Which of the following would be better and convenient mechanism to support the State in
case of Natural Calamity or disaster;
a) Increase in the borrowing limits of State
b) Tweaking of NDRF Norms
c) States specific disaster cess
ii. Whether increase in GST rate or levy of cess would be a better mechanism to raise resources
for supporting a State in case of natural calamities.
iii. Whether increase in GST rate or increase of tax on non-GST goods would be better for
mobilization of revenue in case of Natural Calamity.
iv. In case of State Specific disaster cess, such cess should be levied on all items or only on
luxury goods over all GST (CGST/IGST/UTGST) or only on SGST.
v. What would be the amount of revenue mobilized due to increase of 0.25% or 0.5% in SGST
rate as suggested by Kerala Govt? Whether it would be sufficient for meeting the
requirement on account of relief and rehabilitation?
vi. Mechanism for raising of resources for disaster management within the framework of
Disaster Management Act, 2005 and how it should be dovetailed with the recommendations
of Finance Commission.
34.2. The suggestions received from the States as well as Officers were considered and the following
were recommended by the GoM:
i. The NDRF norms should be considered for revision after due consultation with State
Governments.
ii. The Council might consider allowing levy of a cess on intra-State supply of goods and
services within the State of Kerala at a rate not exceeding 1% for a period not exceeding two
years.
iii. Regarding FRBM limits of fiscal deficit, GoM felt that for the purposes of reconstruction
after the initial impact of natural calamities, Central Government might consider allowing
States to incur a fiscal deficit higher than the FRBM without impacting their ongoing
development programmes. GoM felt that this could either be done by excluding the
reconstruction expenditure outside the FRBM limits or by providing additional borrowings
over and above the FRBM target over a specified number of years.
34.3. The Hon’ble Chairperson asked the Minister from Kerala as to whether the above
recommendations were acceptable to him to which he agreed. The Hon’ble Ministers from Assam and
Goa also supported the recommendations of the GoM. The Hon’ble Deputy Chief Minister of Delhi
stated that the recommendation (i) and (iii) had nothing to do with the GST while recommendation (ii)
pertained to GST which was acceptable. The Hon’ble Minister from Kerala stated that though this may
not be part of GST Council’s mandate but it needed to be understood that for rebuilding after a natural
disaster, funds were required which the Government of India allows through borrowing from external
agencies. He added that the Government of India should permit external borrowing as a means of
additional resource mobilisation. The Hon’ble Chairperson stated that this suggestion was out of direct
scope of the GST Council, but the recommendations of the GoM would be taken up with the
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Government of India separately. He further suggested that the recommendations of the GoM may be
approved by the Council. The Council agreed to the same.
35. For Agenda item 11, the Council approved the recommendations of GoM on Revenue
Mobilisation, as mentioned at paragraph 34.2 and the action proposed at paragraph 34.3 above.
Agenda Item 12: Any other agenda item with the permission of the Chairperson
36. No issues were discussed under this agenda item.
36.1. The Hon’ble Minister from Tamil Nadu circulated a written speech during the Meeting
of the Council. The extracts of the speech relating to the relevant agenda items have been
recorded as part of the discussion on those agenda items. In addition to that, he drew attention
of the Council Members to the decision of the Council taken in the 31st Meeting held on 22nd
December 2018 regarding the implementation of the GST Amendment Act, 2018 from 1st
February, 2019. He stated that the State of Tamil Nadu was broadly in agreement with those
recommendations wherein it was proposed to notify the provisions relating to new returns at a
later date and also for consequential changes proposed in the Notifications/Circulars/Order and
Rules.
Agenda Item 13: Date of the next meeting of the GST Council
37. This agenda item could not be taken up for discussion
38. The Meeting ended with a vote of thanks to the Chair.

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Annexure 1
List of Ministers who attended the 32nd GST Council Meeting on 10th January 2019
Sl
No State/Centre Name of Hon'ble Minister Charge
1 Govt of India Shri Arun Jaitley Union Finance Minister
2 Govt of India Shri S.P. Shukla Minister of State (Finance)
3 Andhra Pradesh Shri Yanamala Ramakrishnudu
Minister of Finance, Planning, CT
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 Shri Mauvin Godinho Minister for Panchayat
9 Gujarat Shri Nitinbhai Patel Deputy Chief Minister
10 Haryana Capt. Abhimanyu Excise & Taxation Minister
11 Jharkhand Shri C.P. Singh
Minister - Department of Urban
Development, Housing and
Transport
12 Karnataka Shri Krishna Byre Gowda
Minister for Rural Development,
Law and Parliamentary Affairs
13 Kerala Dr. Thomas T M Isaac Finance Minister
14 Madhya Pradesh Shri Priyavrat Singh Minister (Energy)
15 Maharashtra Shri Sudhir Mungantiwar Finance Minister
16 Nagaland Shri Metsubo Jamir
Minister, Urban Development and
Municipal Affairs
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 & Legal affairs and
Parliamentary affairs
20 Tamil Nadu Shri D. Jayakumar
Minister for Fisheries and Personnel
& Administrative Reforms
21 Tripura Shri Jishnu Dev Varma Dy. Chief Minister
22 Uttarakhand Shri Prakash Pant Finance Minister
23 Uttar Pradesh Shri Rajesh Agarwal Finance Minister
24
Jammu and
Kashmir*
Shri K K Sharma Advisor to Governor (I/c Finance)
* The representative from Jammu & Kashmir attended the Meeting on behalf of the Hon'ble Governor
of Jammu & Kashmir. The matter regarding exact status of the Advisor to the Governor in the GST
Council is under consideration in consultation with the Union Ministry of Law




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Annexure 2
List of officials who attended the 32nd GST Council Meeting on 10th January 2019
Sl
No
State/Centre Name of the Officer Charge
1 Govt. of India Dr. A B Pandey Revenue Secretary
2 Govt. of India
Dr. Krishnamurthy
Subramanian
Chief Economic Adviser
3 Govt. of India Shri Pranab Kumar Das Chairman, CBIC
4 Govt. of India Dr. John Joseph Member (Budget), CBIC
5 Govt. of India Ms. Ameeta Suri Member (GST), CBIC
6 Govt. of India Dr. Rajeev Ranjan Special Secretary, GST Council
7 Govt. of India Shri J P S Chawla Pr. CCA
8 Govt. of India Shri Manoj Sethi CCA
9 Govt. of India Shri P.K. Mohanty Adviser (GST), CBIC
10 Govt. of India Shri P.K. Jain Pr. DG, DG-Audit, CBIC
11 Govt. of India
Shri Sandeep M
Bhatnagar
Pr. DG, DG Systems, CBIC
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 Upender Gupta Pr. Commissioner (GST), CBIC
16 Govt. of India Shri Yogendra Garg Pr. ADG, GST, CBIC
17 Govt. of India Shri S.K. Rehman ADG, GST, CBIC
18 Govt. of India Shri D.S. Malik DG (M&C)
19 Govt. of India Shri Rajesh Malhotra ADG (M&C)
20 Govt. of India Shri Parmod Kumar OSD, TRU-II, DoR
21 Govt. of India Shri Pramod Kumar Deputy Secretary, TRU-II, DoR
22 Govt. of India Shri N Gandhi Kumar Deputy Secretary, DoR
23 Govt. of India Shri Amaresh Kumar Joint Comm., GST Policy Wing
24 Govt. of India Shri Ravneet Khurana Joint Comm., GST Policy Wing
25 Govt. of India Shri Susanta Mishra Technical Officer, TRU-II, DoR
26 Govt. of India Shri Harsh Singh Technical Officer, TRU-II, DoR
27 Govt. of India Shri Shashikant Mehta OSD, TRU-II, DoR
28 Govt. of India Shri Siddharth Jain Dy. Comm., GST Policy Wing
29 Govt. of India Shri Vikash Kumar Dy. Comm., GST Policy Wing
30 Govt. of India Ms. Meghaa Gupta Asst. Comm., GST Policy Wing
31 Govt. of India Shri Achin Garg Asst. Comm., GST Policy Wing
32 Govt. of India Shri Paras Sankhla OSD to Union Minister
33 Govt. of India Shri Nikhil Varma OSD to MoS (Finance)
34 Govt. of India Shri Mahesh Tiwari PS to MoS
35 Govt. of India
Shri Debashis
Chakraborty
OSD to Finance Secretary
36 Govt. of India Shri Anurag Sehgal OSD to Chairman, CBIC
37 Govt. of India Shri Vikash Shukla Media Advisor to RS
38 Govt. of India Shri Nagendra Goel Adviser, CBIC
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39 Govt. of India Ms Bhagyadevi Technical Member, NAA
40 Govt. of India Shri A K Goel Secretary, NAA
41 Govt. of India Shri Dev Kumar Rajwani OSD to Chairman, NAA
42 Govt. of India Dr Sumit Garg Dy. Commissioner, TPRU
43 Govt. of India Shri Shekhar Kumar Dy. Commissioner, TPRU
44 GST Council Shri Shashank Priya Joint Secretary
45 GST Council Shri Dheeraj Rastogi Joint Secretary
46 GST Council Shri Rajesh Agarwal Director
47 GST Council Shri G.S. Sinha Director
48 GST Council Shri Jagmohan Director
49 GST Council Shri Arjun Meena Under Secretary
50 GST Council Shri Rakesh Agarwal Under Secretary
51 GST Council Shri Rahul Raja Under Secretary
52 GST Council Shri Mahesh Singarapu Under Secretary
53 GST Council Shri Debashish Dutta Under Secretary
54 GST Council Shri Mukesh Gaur Superintendent
55 GST Council Shri Rajeev Mirchia Superintendent
56 GST Council Shri Sandeep Bhutani Superintendent
57 GST Council Shri Vipul Sharma Superintendent
58 GST Council Shri Sarib Sahran Superintendent
59 GST Council Shri Amit Soni Superintendent
60 GST Council Shri Anis Alam Superintendent
61 GST Council
Shri Dipendra Kumar
Singh
Superintendent
62 GST Council Shri Sunil Kumar Superintendent
63 GST Council Ms Sangeeta Dalal Inspector
64 GSTN Shri Prakash Kumar CEO
65 GSTN Ms Kajal Singh EVP (Services)
66 GSTN Shri Jagmal Singh VP(Services)
67 Govt. of India Shri C K Jain ADG, Audit
68 Govt. of India Shri Kishori Lal Pr. Commissioner, Chandigarh Zone, CBIC
69 Govt. of India Shri Pramod Kumar Pr. Commissioner, Delhi Zone, CBIC
70 Govt of India Shri Pradeep Kumar Goel Pr. Commissioner, Meerut Zone, CBIC
71 Govt of India
Shri Neerav Kumar
Mallick
Commissioner, Bhopal Zone, CBIC
72 Govt of India Shri G.V. Krishna Rao Chief Commissioner, Bengaluru Zone, CBIC
73 Govt. of India Shri R.C. Sankhla Commissioner, Lucknow Zone, CBIC
74 Govt. of India Shri S. Kannan Commissioner, Chennai Zone, CBIC
75 Govt. of India Shri Vijay Mohan Jain Commissioner, Panchkula Zone, CBIC
76 Govt. of India Shri Virender Choudhary Pr. Commissioner, Vadodara Zone, CBIC
77 Govt. of India Shri P.K. Singh Commissioner, Jaipur Zone, CBIC
78 Govt. of India Shri Milind Gawai Commissioner, Pune Zone, CBIC
79 Govt. of India Shri Srinivas Mandalika Pr. Commissioner, Hyderabad Zone, CBIC
80 Govt. of India
Shri Sadhu Narasimha
Reddy
Jt. Commissioner, Vishakhapatnam Zone,
CBIC
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81 Govt. of India Shri Nitin Anand Commissioner, Ranchi Zone, CBIC
82
Andhra
Pradesh
Dr D.Sambasiva Rao Special Chief Secretary, Revenue
83
Andhra
Pradesh
Shri T Ramesh Babu Commissioner, State Tax
84
Arunachal
Pradesh
Shri Satya Gopal Chief Secretary
85
Arunachal
Pradesh
Shri Anirudh S Singh Commissioner (Tax & Excise)
86 Assam Shri Anurag Goel Commissioner, CT
87 Bihar Dr Pratima Commissioner and Secretary, CTD
88 Bihar Shri Arun Kumar Mishra Additional Secretary, CTD
89 Bihar Shri Ajitabh Mishra Jt. Commissioner, CTD
90 Chhattisgarh Smt Sangeetha P Commissioner, CT
91 Chhattisgarh Shri S. L. Agarwal Special Commissioner
92 Chhattisgarh Manish Mishra Dy. Commissioner
93 Delhi Ms. Renu Sharma Pr. Secretary (Finance)
94 Delhi Shri H. Rajesh Prasad Commissioner, State Tax
95 Delhi Shri Rajesh Goel Additional Commissioner, State Tax
96 Goa Shri Dipak Bandekar Commissioner, CT
97 Gujarat Shri Arvind Agarwal Addl. Chief Secretary, Finance Dept.
98 Gujarat Shri Ajay Kumar Special Commissioner, State Tax
99 Gujarat Shri Riddhesh Raval Dy. Commissioner, State Tax
100 Haryana Shri Sanjeev Kaushal Addl Chief Secretary, E & T Dept
101 Haryana Shri Vijay Kumar Singh Addl. Commissioner, E & T Dept
102
Himachal
Pradesh
Shri Jagdish Chander
Sharma
Principal Secretary (E&T)
103
Himachal
Pradesh
Shri Rajeev Sharma Commissioner of State Tax and Excise
104
Himachal
Pradesh
Shri Rakesh Sharma Joint Comm., State Tax & Excise
105
Jammu &
Kashmir
Shri Navin K. Choudhary Pr. Secretary, Finance Dept.
106
Jammu &
Kashmir
Shri P K Bhatt Commissioner, CT
107 Jharkhand Shri Prashant Kumar Secretary & CCT
108 Jharkhand Shri Ajay Kumar Sinha Addl. Commissioner of State Taxes
109 Jharkhand Shri Brajesh Kumar State Tax officer
110 Karnataka Shri Ravi Prasad Jt. Commissioner, CT
111 Kerala Smt Tinku Biswal CCT
112
Madhya
Pradesh
Shri Pawan Kumar
Sharma
Commissioner, CT
113
Madhya
Pradesh
Shri Avinash Lavania Addl. Commissioner
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114
Madhya
Pradesh
Shri Sudip Gupta Jt. Commissioner, CT
115 Maharashtra Shri Rajiv Jalota Commissioner, State Tax
116 Maharashtra Shri Sudhir Rathod PS to Minister
117 Manipur Shri Y Indra Kumar Asst. Commissioner, CT
118 Meghalaya Shri Leonard Khongsit Jt. Commissioner, CT
119 Meghalaya Shri Kitbokson War Asst. Commissioner, CT
120 Mizoram Shri Vanlal Chhuanga Secretary (Taxation)
121 Mizoram Shri R Zosiamliana Jt. Commissioner, State Tax
122 Nagaland Ms. Kalash Jyoti Pr. Resident Commissioner
123 Nagaland Shri Kesonyu Yhome Commissioner, CT
124 Odisha Shri Saswat Mishra Commissioner, CT
125 Odisha Shri Sahadev Sahoo Addl. Commissioner, CT
126 Puducherry Shri L Kumar Commissioner (ST)
127 Punjab Shri M. P Singh
Addl. Chief Secretary-cum-Financial
Commissioner (Taxation)
128 Punjab Shri V. K. Garg Advisor (Financial Resources) to CM
129 Punjab Shri Vivek Pratap Singh Excise & Taxation Commissioner
130 Punjab Shri Pawan Garg Dy. Commissioner
131 Rajasthan Dr. Prithvi Raj Secretary Finance (Revenue)
132 Rajasthan Dr. Preetam B Yaswant Commissioner, State Tax
133 Rajasthan Shri Ketan Sharma Addl. Commissioner, GST, State Tax Dept
134 Sikkim Shri Manoj Rai Jt. Commissioner, State Tax
135 Tamil Nadu Dr. T.V Somanathan ACS/CCT
136 Tamil Nadu Shri C Palani Jt. Commissioner (Taxation)
137 Telangana Shri Somesh Kumar Pr. Secretary (Finance)
138 Telangana Shri Anil Kumar Commissioner of State Tax
139 Telangana Shri Laxminarayan Jannu Addl. Commissioner, State Tax
140 Tripura Shri Sudip Bhowmik Dy Commissioner, State Tax
141 Tripura Shri Badal Baidya Superintendent of State Tax
142 Uttar Pradesh Shri Alok Sinha ACS, CT
143 Uttar Pradesh Shri C. P. Mishra Joint Commissioner, CT
144 Uttar Pradesh Shri Sanjay Pathak Joint Commissioner, CT
145 Uttarakhand Ms. Sowjanya Commissioner, State Tax
146 Uttarakhand Shri Piyush Kumar Addl. Commissioner State Tax
147 Uttarakhand Shri Roshan Lal Dy. Comm., State Tax
148 West Bengal Ms. Smaraki Mahapatra Commissioner, CT
149 West Bengal Shri Khalid A Anwar Senior Joint Commissioner, CT



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Agenda Item 2: Deemed ratification by the GST Council of Notifications, Circulars and Orders
issued by the Central Government
In the 22nd Meeting of the GST Council held in 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 32nd meeting
held on 10th January, 2019, the GST Council had ratified all the Notifications, Circulars, and Orders
issued before the 10th January, 2019.
2. In this respect, the following notifications, Circulars and Orders issued after 10th January, 2019
(date of the 32nd GST Council Meeting), till 13th February, 2019, under the GST laws by the Central
Government, as available on www.cbic.gov.in, are placed before the Council for information and
ratification: -
Act/Rules Type Notification/Circular/Order Nos.
CGST Act/CGST Rules
Central Tax 1 to 8 of 2019
Central Tax (Rate) 1 of 2019
IGST Act
Integrated Tax 1 to 3 of 2019
Integrated Tax (Rate) 1 to 2 of 2019
UTGST Act
Union territory tax 1 of 2019
Union territory tax (Rate) 1 of 2019
Circulars
Under the CGST Act 88 of 2019
Under the IGST Act 4 of 2019
ROD Orders
Under the CGST Act 1 to 2 of 2019
Under the UTGST Act 1 of 2019
Orders Under the CGST Act 1 of 2019
3. The GST Council may grant deemed ratification to the Notifications, Circulars and Orders as
listed above.


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Agenda Item 3: Decisions of the GST Implementation Committee (GIC) for information of the
GST Council
GST Implementation Committee (GIC) took certain decisions between 10th January 2019
(when the 32nd GST Council Meeting was held) and 12th February 2019 (before the 33rd GST Council
Meeting scheduled on 20th February 2019). Due to the urgency involved, some decisions were taken
after obtaining approval by circulation amongst the GIC Members. The details of the decisions taken is
given below:
Decisions by Circulation – 30th January 2019
2. Two proposals for approval of the GIC was received from GST Policy Wing, CBIC relating to
(i). Extension of last date for filing FORM GSTR-7; and (ii). Extension of time limit for submitting
the declaration in FORM GST TRAN-1 under rule 117(1A) of the Central Goods and Service Tax
Rules, 2017 in certain cases.
Agenda item 1: Extension of last date for filing FORM GSTR-7
3. It was mentioned that vide notification No. 66/2018-CT dated 29.11.2018, the time limit for
furnishing the return by a registered person required to deduct tax at source under the provisions of
section 51 of the Central Goods and Services Tax Act, 2017 (CGST Act for short) in FORM GSTR-7
of the Central Goods and Services Tax Rules, 2017 (CGST Rules for short) under sub-section (3) of
section 39 of the said Act read with rule 66 of the CGST Rules for the months of October, 2018 to
December, 2018 was extended till 31.01.2019.
3.1. An email dated 29.01.2019 was received at GST Policy Wing, CBIC from CCT, West Bengal,
stating therein that the issue of rounding off of TDS deducted in the payment challan by DDOs and the
check in the return which was not allowing this rounded off figure in the return has not been sorted out
yet because of which the DDOs were unable to file the returns. It was mentioned that in case the facility
was not made available by tomorrow i.e. 30.01.2019, date extension would need to be done.
3.2. In this regard, GSTN vide email dated 29.01.2019 to GST Policy Wing, CBIC had stated that
“a functionality in the FORM GSTR-7 was being tested in UAT and may be deployed tomorrow viz.,
30.01.2019”. Since the last date for filing the said return is 31.01.2019, it was requested to extend the
last date till 15.02.2019.
3.3. In the light of the above, it was proposed to extend the last date for filing FORM GSTR-7 from
31.01.2019 to 28.02.2019.
4. The GIC approved the proposal to extend the last date for filing FORM GSTR-7 from
31.01.2019 to 28.02.2019. Accordingly, the implementing Notification No.07/2019 – Central Tax dated
31st January 2019 was issued.
Agenda item 2: Extension of time limit for submitting the declaration in FORM GST TRAN-1
under rule 117(1A) of the Central Goods and Service Tax Rules, 2017 in certain cases
5. It was mentioned that the GST Council had set up the IT Grievance Redressal Committee
(ITGRC) to look into the representations made by taxpayers who could not file FORM GST TRAN-1
by the due date for technical reasons. The ITGRC has recommended the specific cases from time to
time based on the SOP issued by GSTN in this regard.
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5.1. Vide Order No. 4/2018-GST dated 17.09.2018, the last date for submitting the declaration in
FORM GST TRAN-1 for the class of registered persons who could not submit the said declaration by
the due date on account of technical difficulties on the common portal and whose cases have been
recommended by the ITGRC had been extended till 31.01.2019.
5.2. In this regard, vide email dated 29.01.2019 (to GST Policy Wing, CBIC), GSTN had requested
to extend the date of filing of FORM GST-TRAN 1 by the approved taxpayers. It was stated therein
that “the functionality to file FORM GST TRAN-1/ revise TRAN-1 for cases approved by ITGRC has
been enabled since September, 2018; for the 403 cases approved by ITGRC, mail was sent to all the
taxpayers and as on 24th Jan, 2019, TRAN 1 has been filed by 251 taxpayers. 39 taxpayers have
submitted but not filed the said FORM. Others have not tried. We have sent mails to those who have
not attempted to file.408 cases have been examined and sent for decision in the fourth ITGRC. Apart
from this, there are another 500 cases which are at various stages of examination. We are still getting
cases from tax officers.”
5.3. In the light of the above submissions made by GSTN, it was proposed to extend the last date
for submitting FORM GST TRAN-1 for the specified taxpayers till 31.03.2019.
6. The GIC approved the proposal to extend the last date for submitting FORM GST TRAN-1
for the specified taxpayers till 31.03.2019. Accordingly, the implementing Order No. 01/2019-GST
dated 31st January 2019 was issued.
Decisions by Circulation – 1st February 2019
Agenda item 1: Extension of last date for filing FORM GSTR-8
7. A proposal for approval of the GIC was received from GST Policy Wing, CBIC regarding
extension of last date for filing FORM GSTR-8. It was mentioned that vide Removal of Difficulty Order
No. 04/2018-Central Tax dated 31.12.2018, the time limit for furnishing the statement under sub-
Section (4) of Section 52 of the CGST Act in the FORM GSTR-8 for the months of October, 2018 to
December, 2018 was extended till 31.01.2019 under Section 172 of the CGST Act.
7.1. GSTN vide email dated 31.01.2019 (to GST Policy Wing, CBIC) had stated that some technical
issue had cropped up in filing of FORM GSTR-8 and therefore taxpayers were not able to file return
for period December, 2018. Further, it was requested to extend the due date for furnishing return of
FORM GSTR–8 from 31.01.2019 to 07.02.2019.
7.2. In the light of the above, it was proposed to extend the last date for filing FORM GSTR-8 for
the months of October, 2018 to December, 2018 from 31.01.2019 to 07.02.2019.
8. The GIC approved the proposal to extend the last date for extension of the last date for filing
FORM GSTR-8 for the months of October, 2018 to December, 2018 from 31.01.2019 to 07.02.2019.
Accordingly, the implementing Removal of Difficulty Order No. 02/2019-Central Tax dated 1st
February 2019 was issued.
Agenda item 2: Relaxation of the condition from requirement to furnish Bank Guarantee for
import of aircrafts for participation in Aero Show organised by the Central Government
9. A proposal for approval of the GIC was received from Commissioner (Customs & Export
Promotion), CBIC relating to relaxation of the condition from requirement to furnish Bank Guarantee
for import of aircrafts for participation in Aero Show organised by the Central Government. It was
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mentioned that Aero India 2019 is scheduled to be held in Bengaluru from 20th – 24th February, 2019
and participation of foreign aircrafts depends upon furnishing of Bank Guarantee.
9.1. It was mentioned that the Goods imported for display or use in specified events are exempt
from basic customs duty and IGST (notification No 8/2016-Customs dated 05.02.2016 as amended).
One of the events specified is Aero Show organised by the Central Government. There are certain
conditions to be fulfilled for availing of the aforesaid exemption. For instance, the goods are required
to be re-exported within 6 months from the date of import. This period is extendable by 6 months each,
upto a maximum of 2 years in case of imports by Central Government, State Government, UT
Administration and Diplomatic Mission in India.
9.2. One of the conditions for availing the above exemption was that the importer shall execute a
bond equal to the value of goods along with a bank guarantee or cash deposit equal to 110% of the duty
payable on the goods. However, no Bank Guarantee or cash deposit is required if imports are by the
Central Government, State Government, UT Administration and Diplomatic Mission in India or any of
the International Organisations notified under UN (Privileges and Immunities) Act,1947.
9.3. In this regard, it was submitted that imports of aircrafts for the Aero Show in 12th International
Exhibition-Aero India 2019 are temporary and they would be re-exported once the Aero Show is over.
To that extent, it is revenue neutral. It was informed by the Department of Defence Production that the
importers (static platform exhibitors) will have to arrange for cash guarantee which would run into
staggering figures. This was becoming an arduous task for them and was likely to jeopardise their
participation in the Aero Show.
9.4. In view of the above, and also considering that the aircrafts are capable of easy identification,
not prone to diversion and are being imported for an Aero Show organised by the Central Government
(Ministry of Defence), the requirement of furnishing Bank Guarantee (under notification No 8/2016-
Customs dated 05.02.2016 as amended) for aircrafts imported temporarily, for participation in an Aero
Show organised by the Central Government, may be relaxed/dispensed with. It was proposed to mention
that other goods (such as decorative stands, articles for making the stalls etc.), which may be required
in the Aero Show would still require a Bank Guarantee to be executed or be brought under an ATA
Carnet. Further, an early decision was sought in the matter.
10. The GIC approved the proposed relaxation of the condition from requirement to furnish Bank
Guarantee for import of aircrafts for participation in Aero Show organised by the Central Government.
Accordingly, the implementing Notification No. 4/2019-Customs dated 7th February 2019 was issued.
Agenda item 3: Approval of the New Return System
11. A proposal for approval of the GIC was received from GST Policy Wing, CBIC regarding
approval of the final features of the new return formats. The Council in its 28th Meeting held on 21st
July 2018 had approved the new simplified return system in principle. The Council also decided that
the final features of the return formats may be finalised with any minor amendments due to inputs
received from various stakeholders with the approval of the GIC.
12. The GIC approved the proposed formats of the New Return System (Normal, Sahaj and
Sugam).


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Decisions by Circulation – 06th February 2019
Agenda item 1: Extension of last date for filing FORM GSTR-7 for the month of January, 2019
13. A proposal for approval of the GIC was received from GST Policy Wing, CBIC regarding
extension of last date for filing FORM GSTR-7 for the month of January, 2019.
13.1. It was mentioned in the agenda that vide Notification No.-07/2019-Central Tax, dated 31-01-
2019, the last date for furnishing the return by a registered person required to deduct tax at source under
the provisions of Section 51 of the CGST Act, 2017, in FORM GSTR-7, under sub-Section (3) of
Section 39 of the CGST Act, 2017 read with rule 66 of the CGST Rules, 2017, for the months of
October, 2018 to December, 2018 was extended till 28.02.2019.
13.2. Further, as per Section 39(3) of CGST Act, 2017, the last date for filing return in FORM
GSTR-7, for the month of January, 2019 is 10th of February, 2019. As the last date for furnishing the
said return for the months of October, 2018 to December, 2018 had already been extended till 28th
February, 2019, therefore there was a need to extend the date for furnishing the return for the month of
January, 2019.
13.3 In light of the above, it was proposed to extend the last date for furnishing return in FORM
GSTR-7 for the month of January, 2019 till 28.02.2019.
14. The GIC approved the proposal to extend the last date for furnishing return in FORM GSTR-
7 for the month of January, 2019 till 28.02.2019. Accordingly, the implementing Notification No.
08/2019-Central Tax dated 8th February 2019 was issued.
24th GIC Meeting - 12th February 2019
15. The 24 t h Meeting of the GIC was held on 12 th February 2019. The following agenda
items were discussed and decided:
Agenda item 1: Examination as prescribed in sub-rule (1) of rule 83 of CGST Rules, 2017
16. Sh. Upender Gupta, Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and
stated that request had been received from Ministry of Skill Development & Entrepreneurship (MSDE)
to notify the examination conducted by them under the program ‘GST Accounts Assistant Course’
under PMKVY (Pradhan Mantri Kaushal Vikas Yojana) under rule 83 (1)(c)(iii) of the CGST Rules,
2017. He stated that the Law Committee had referred the request of MSDE to the Committee of Officers
(CoO) formed for conducting the GST Practitioner examination under the second proviso of rule 83 (3)
of the CGST Rules, 2017. Subsequently, CoO considered the course duration, course curriculum and
eligibility criteria of the proposed course of MSDE and thereafter finalised the course along with
increasing the duration of course to 300 hours. Further, CoO decided that the resulting curriculum, after
incorporating the suggested modifications, would be fit for being notified under Rule 83(1)(c)(iii) of
the CGST Rules, 2017. Further, it was also decided to make the examination open to all eligible
candidates, including those who do not undergo the said course. The eligibility qualification for
appearing in the examination was decided to be a person with graduation degree.
16.1. He requested GIC to approve the following recommendations of the Law Committee:
i. Examination conducted for the course by MSDE as finalised by CoO to qualify as an
eligibility criterion under rule 83(1) (c) (iii) of the CGST Rules, 2017;
ii. Minimum academic qualification to be graduation for the said examination;
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iii. The said examination to be open for all, including those who have not undergone training of
the said course.
16.2. Dr. P. D. Vaghela, Chief Commissioner, State Tax, (CCST) Gujarat stated that similar
proposals from State Governments could also be considered in line with the above proposal. He stated
that State of Gujarat would refer it to Committee of Officers under National Academy of Customs,
Indirect Taxes & Narcotics (NACIN) for considering a proposal for a skill development course.
17. After discussion, the GIC approved the proposal at paragraph 16.1. It also approved that a
suitable notification notifying the said examination under rule 83(1)(c)(iii) of the CGST Rules, 2017
would be issued after vetting by the Union Law Ministry. Similar notification would be issued under
the respective SGST Rules also. The implementing Notification is yet to be issued.
Agenda item 2: Mis-match of data reported in Table 3.2. of FORM GSTR 3B and in Table 7B of
FORM GSTR – 1
18. Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and stated that while
scrutinizing the returns of suppliers, especially that of insurance and banking service suppliers, mis-
match has been noticed with respect to Place of Supply provisions. It has emerged that while supplies
made to unregistered persons where invoice value is upto Rs. 2.5 lakh have been reported in Table 7B
of FORM GSTR – 1, the same have not been reported in Table 3.2. of FORM GSTR-3B. It is pertinent
to mention that the apportionment of the Integrated Tax collected on inter – State supplies made to
unregistered persons, is based on the information reported in Table 3.2. of FORM GSTR-3B. As such,
it is necessary that details of all inter – State supplies made to unregistered persons where invoice value
is upto Rs. 2.5 lakh along with the place of supply are reflected in Table 3.2. of FORM GSTR – 3B.
18.1. He added that in order to clarify the provisions of law, Law Committee has recommended the
issuance of a Circular wherein it will be instructed that the registered persons making inter-State
supplies to unregistered persons shall report the details of such supplies along with the place of supply
in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR – 1 as mandated by the law.
Contravention of any of the provisions of the Act or the rules made thereunder attracts penal action
under the provisions of section 125 of the CGST Act. He requested GIC to consider and approve the
recommendation of the Law Committee.
19. After discussion, the GIC approved the circular wherein it is being clarified that the registered
persons making inter-State supplies to unregistered persons shall report the details of such supplies
along with the place of supply in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR – 1
as mandated by the law. Contravention of any of the provisions of the Act or the rules made there under
attracts penal action under the provisions of Section 125 of the CGST Act. It also approved that similar
Circular would be issued under the respective SGST Acts also. The implementing Circular is yet to be
issued.
Agenda item 3: Mentioning of Place of Supply and the name of State on the invoice in case of
supply in the course of inter- State trade or commerce – mandatory compliance of Rule 46(n) of
the CGST Rules, 2017

20. Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and stated that it had been
noticed that the suppliers while making inter–State supply of services were issuing invoices without
mentioning place of supply which is contrary to the rule 46(n) of the CGST Rules, 2017. The same had
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resulted in treating the inter-State supplies as intra-State supplies leading to accrual of tax to the State
where supplier was located instead of the destination State. He further drew attention of the GIC to rule
46(n) of the CGST Rules, 2017 which reads as follows: -
“46. Tax invoice - Subject to rule 54, a tax invoice referred to in section 31 shall be issued by
the registered person containing the following particulars, namely, -
(a). ……..
….
(n). place of supply along with the name of the State, in the case of a supply in the course of
inter-State trade or commerce;”
20.1. He added that in order to clarify the provisions of law, Law Committee has recommended
issuance of a Circular wherein it will be instructed that all registered persons making supply of goods
or services or both in the course of inter-State trade or commerce shall specify the place of supply along
with the name of the State in the tax invoice. The provisions of Sections 10 and 12 of the Integrated
Goods and Services Tax Act, 2017 may be referred to in order to determine the place of supply in case
of supply of goods and services respectively. Contravention of any of the provisions of the Act or the
rules made there under attracts penal action under the provisions of sections 122 or 125 of the CGST
Act.
21. After discussion, the GIC approved the Circular wherein it is being clarified that all registered
persons making supply of goods or services or both in the course of inter-State trade or commerce shall
specify the place of supply along with the name of the State in the tax invoice. The provisions of
Sections 10 and 12 of the Integrated Goods and Services Tax Act, 2017 may be referred to in order to
determine the place of supply in case of supply of goods and services respectively. Contravention of
any of the provisions of the Act or the rules made there under attracts penal action under the provisions
of sections 122 or 125 of the CGST Act. It also approved that similar Circular would be issued under
the respective SGST Acts also. The implementing Circular is yet to be issued.
Agenda item 4: Clarification regarding tax payment made for supply of warehoused goods while
being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018
22. Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and stated that supply of
goods while being deposited in a customs bonded warehouse was an inter-State supply during the period
from 01/07/2017 to 31/03/2018 (hereinafter called “the relevant period”) but the common portal did not
have the facility to enable the taxpayer to report payment of integrated tax in FORM GSTR-1 for
supplies made while being deposited in a warehouse where the supplier and the recipient were located
in the same State or Union territory. Hence, taxpayers reported such supplies as intra-State supplies and
discharged Central tax and State tax instead of integrated tax. He added that the Law Committee has
recommended that as one-time exception, suppliers who have paid Central tax and State tax on such
supplies could be deemed to have complied with the provisions of law for payment of tax on such
supplies. He also informed that it was clarified by way of a circular that the said supply does not attract
GST with effect from 01/04/2018 and that the said supply has been declared as “No Supply” with effect
from 01/02/2019.
22.1. He added that the Law Committee has recommended issuance of a Circular wherein it will be
clarified that supply of warehoused goods while deposited in custom bonded warehouses had the
character of inter-State supply as per the provisions of Integrated Goods and Services tax Act, 2017.
But, due to non-availability of the facility on the common portal, some suppliers have reported such
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supplies as intra-State supplies and discharged Central tax and State tax on such supplies instead of
integrated tax. In view of revenue neutral position of such tax payment and that facility to correctly
report the nature of transaction in FORM GSTR-1 furnished on the common portal was not available
during the relevant period, it has been recommended by the Law Committee that as a one-time
exception, suppliers who have paid Central tax and State tax on such supplies would be deemed to have
complied with the provisions of law as far as payment of tax on such supplies is concerned as long as
the amount of tax paid as central tax and state tax is equal to the due amount of integrated tax on such
supplies.
22.2. He further informed that Shri Shashank Priya, Joint Secretary, GST Council had suggested to
insert in paragraph 4 of the draft Circular, the words ‘was not available during the period July, 2017 to
March, 2018’ after the words ‘…..furnished on the Common portal’ and the words “during the said
period” after the words ‘… who have paid Central tax and State tax on such supplies’. The GIC
approved the proposed change.
23. After discussion, the GIC approved the Circular wherein it is being clarified that supply of
warehoused goods while deposited in custom bonded warehouses had the character of inter-State supply
as per the provisions of Integrated Goods and Services Tax Act, 2017. But, due to non-availability of
the facility on the common portal, some suppliers have reported such supplies as intra-State supplies
and discharged Central tax and State tax on such supplies instead of integrated tax. In view of revenue
neutral position of such tax payment and that facility to correctly report the nature of transaction in
FORM GSTR-1 furnished on the common portal was not available during the period 1st July, 2017 to
31st March, 2018, it has been decided that, as a one-time exception, suppliers who have paid Central tax
and State tax on such supplies, during the said period, would be deemed to have complied with the
provisions of law as far as payment of tax on such supplies is concerned as long as the amount of tax
paid as central tax and state tax is equal to the due amount of integrated tax on such supplies. It also
decided that similar Circular would be issued under the respective SGST Acts also. The implementing
Circular is yet to be issued.
Agenda item 5: Amendment to SOP of TDS
24. Pr. Commissioner, GST Policy Wing, CBIC introduced the agenda and stated that Section 51(3)
of the CGST Act, 2017 read with Rule 66(3) of CGST Rules, 2017 cast a liability on the tax deductor
to issue a Certificate of deduction in FORM GSTR-7A to the deductee. However, various
representations have been received regarding challenges being faced in furnishing the certificate on
common portal.
24.1. He informed that the Law Committee deliberated on the issue keeping in view the provisions
of rule 66(2) of CGST Rules, 2017 regarding the deduction of tax and submission of return in Form
GSTR-7, the amount deducted is made available in Part C of Form GSTR 2A/4A of the registered
deductee. He stated that the Law Committee opined that as per the presently followed system, the
deductee has the option of either accepting or rejecting the deduction made on his dashboard. On
acceptance, the same is credited to his electronic cash ledger. Thus, the deductee is able to utilize this
amount of tax deducted at source for discharging his tax liabilities by virtue of the facility provided by
the system itself. In that case, the provision of issuing GSTR-7A appears to be an additional burden on
Tax Deductor as it remains to be a mere formality to issue such FORM. Also, the liability of late fees
on the Deductor in this context provides a bad optics. Since the deductee himself is able to accept the
deductions and thus can enjoy the credit of such deducted amount through his electronic cash ledger,
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the additional burden of issuing GSTR-7A on the deductor may not be insisted upon if a facility of
downloading such FORM can be made available to the deductee once he accepts the deductions.
24.2. Accordingly, it was proposed to amend the SOP on TDS as follows:
“14. Frequently asked questions (FAQs)
Question no. 61
As a DDO I have deducted tax while making payment to various Vendors. I have deposited
the amount in the appropriate Government A/c & also filed return within stipulated time.
Have I discharged all my liabilities relating to TDS?
Answer: No. Yes, as a system generated TDS certificate in FORM GSTR-7A mentioning therein
the value on which tax is deducted, and amount of tax deducted and other related particulars
shall be available for download from the portal by deductee. This shall be deemed to be
sufficient compliance with the provisions of section 51(3) since such certificate cannot be
generated/downloaded unless the deductor files the return.”
24.3. Shri Gnanasekaran, Additional Commissioner, State Tax, Tamil Nadu stated that FORM
GSTR-7A is a requirement under the current provisions of law. Ms. Smaraki Mahapatra,
Commissioner, State Tax (CST), West Bengal stated that a Certificate could be generated by the System
automatically. Dr. P. D. Vaghela, CCST, Gujarat stated that for now the issue should be clarified by
way of amendment to the SOP on TDS. However, at a later date, the TDS certificate available as FORM
GSTR-7A could be omitted and the Certificate available on the GST Portal could be considered as a
deemed compliance of Section 51(3) of CGST/SGST Acts.

25. The GIC agreed to amend the question No. 61 on page No. 38 of the said SOP of TDS as stated
in paragraph 24.2 above. GIC also took note of the suggestion made at paragraph 24.3 above. The
amendment proposed to SOP on TDS is yet to be implemented.
Agenda item 6: Approval of the AOA (Articles of Association) and MOA (Memorandum of
Association) of GSTN based on decision of the GST Council
26. Shri Prakash Kumar, CEO, GSTN introduced the agenda and stated that the GST Council in its
27th Meeting held on 4th May 2018 decided that GSTN will 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 had 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 various States and Union
Territories. The proposed shareholding pattern post-conversion of GSTN into 100% Government-
owned Entity, was approved by the GST Council in its 31st Meeting held on 22nd December 2018.
26.1. He stated that in order to implement change in shareholding pattern of GSTN, the AOA and
MOA of GSTN were required to be amended as per the provisions of the Companies Act, 2013 and
Rules made thereunder. He added that the GST Council in its 31st Meeting held on 22nd December 2018
also approved, in principle, the Articles of Association and the Memorandum of Association of GSTN
and authorised GIC to go through them in detail and finalise the same. Accordingly, he requested GIC
to consider and approve the proposed AOA and MOA.
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26.2. Shri Shashank Priya, Joint Secretary, GST Council pointed out that in the Proposed AOA of
GSTN for the column under Proposed Articles at Sl. No 6 referring to paid up Share Capital, the Table
1 denoting erstwhile paid up share capital appeared to be redundant and the same may be removed. The
GIC agreed to the suggestion.
26.3. Shri Gnanasekaran, Additional Commissioner, State Tax, Tamil Nadu stated that there should
be a guideline regarding the appointment of key officials and Directors in GSTN. He added that interest
of States should be safeguarded. Ms. Smaraki Mahapatra, CST, West Bengal added that she agreed with
the principle of rotation in the appointment of Directors to the Board of GSTN which could be done on
a formal or informal basis. She also highlighted the importance of retaining high quality manpower in
GSTN for which flexibility in hiring needed to be continued. Shri Shashank Priya, Joint Secretary, GST
Council stated that GST Council has authorised Chairperson, GST Council to take decisions regarding
the appointment of Directors in the Board of GSTN. He added that nominations are being sought from
States to be part of Board of Director to GSTN whenever a vacancy arises in the Board of GSTN and
the principle of regional representation is kept in mind. He added that the States falling within the
geographical region (East and North East, West, North and South) could also consult amongst
themselves and send only one nomination from one geographical region. Dr. Rajeev Ranjan, Special
Secretary, GST Council stated that while appointing Directors to the Board of GSTN, amongst the
nominations received, geographical representation as well as seniority, expertise, IT related experience,
etc. are kept in mind. He added that the suggestion of the States would be kept in mind while filling up
vacancies in future for Director to the Board of GSTN.
27. The GIC approved the AOA and MOA as proposed with editorial change as mentioned at
paragraph 26.2. above. The GIC also took note of the suggestions made at paragraph 26.3. above.
28. The decision of the GIC is placed for information of the Council.

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Agenda Item 4: Decisions/recommendations of the 4th IT Grievance Redressal Committee for
information of the Council

The fourth Meeting of the IT Grievance Redressal Committee (ITGRC) was held on 12th February 2019
(Minutes of the Meeting attached as Annexure 1 of this Agenda Item). Following issues were discussed
and decided:
Agenda Item on TRAN-1 cases
2. The EVP (Services), GSTN apprised that 1307 cases of TRAN 1 had been received in GSTN till
17.12.2018. The details of cases taken up in first three ITGRC Meetings (including the cases where
Writ Petitions had been filed) are as under:
Details of TRAN 1 cases presented up to 3rd IT-GRC
S. No. Meeting Reference
Total No of
TRAN-1 Cases
Cases
Considered
Cases Not
Considered
1 2 3 4 5
1 1st IT-GRC on 22.06.2018 170 122 48
2 2nd IT-GRC on 21.08.2018 340 213 127
3 3rd IT-GRC on 26.10.2018 268 70 198
Total 778 405 373
2.1 In the 4th meeting, total 461 cases of TRAN-1 had been examined by GSTN and presented before
Committee. The GSTN had categorized these cases broadly reason-wise in two major categories as ‘A’
and ‘B’. Ccategory ‘A’ included cases in which the taxpayer could not apparently file TRAN 1 because
of technical glitches and category ‘B’ included cases where no technical issues were found from the
system logs in filing TRAN 1.
2.2 After detailed discussion, the 4th IT-GRC recommend as under: -
a. To allow filing of TRAN-1 in total 165 cases of Category ‘A’, as per Annexures mentioned in
column No. 3 and 4 of Table-3 (of Minutes) on account of technical/system issues as explained
at para 7 of Minutes, in accordance with the Law Committee recommendations regarding
consequential benefits related to filing of TRAN 1.
b. Not to allow remaining 296 cases of Category ‘B’ as per Annexures mentioned in column No. 3
and 4 of Table-4 (of Minutes), in absence of any evidence of technical/system errors in these
cases as explained at para 8 of Minutes, as was decided in similar cases in past three IT-GRC
meetings.
Status of cases where non-technical issues were involved:
3. In 32nd GST Council it was decided to empower IT-Grievance Redressal Committee (ITGRC) to
consider non-technical issues (errors apparent on the face of record) and to expand the mandate of the
ITGRC. It was decided that 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.
3.1 Accordingly, a mail dated 16.01.2019 was sent from GST Council Secretariat to all States and
Centre to forward the list of such cases by 31.01.2019. So far, responses have been received from 13
States only containing 62 cases. These cases, when categorised for the reason of not being able to file
TRAN-1/ carry proper TRAN 1 credit, show that:
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a. In 24 cases, Taxpayer could not file TRAN 1 before 27.12.2018,
b. In another 24 cases Taxpayer was unable to file and carry TRAN-1/TRAN-2 credit because of
technical problem/ internet problem/ GSTN portal not reflecting proper Credit/ data not saved
properly/ TRAN-1 processed with Error/,
c. In 07 cases it was simply reported that these are pending in Hon’ble High Courts,
d. In 07 cases, it was reported by taxpayer that he had by mistake uploaded details in wrong
Column/table.
Thus, cases at (a) do not seem to be eligible for any relief, while cases at (b) seem to be covered by the
scope of normal ITGRC process as laid down by circular dated 03.04.2018. Further, in cases at (c),
there seems to be no direction at the moment from Hon’ble Court and could be handled in a manner
similar to (b).
3.2 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 and certified before sending
by the concerned Jurisdictional Commissioner. Further, it should also be clearly stated that the case is
covered by the decision of 32nd GST Council Meeting along with clear recommendations from the
State/Centre. Those cases thereafter would be investigated in detail by GSTN and placed before ITGRC
for consideration.
4. The decisions/recommendations of the ITGRC are placed for information of the Council.
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Annexure 1
Minutes of the 4th meeting of IT Grievance Redressal Committee (IT-GRC) held on 12th
February 2019 at Kalpvriksha, North Block, New Delhi
----------------------------------------------------------------------------------------------------------------
4th meeting of the IT Grievance Redressal Committee (IT-GRC) was held in Kalpvriksha in
North Block, New Delhi on 12th February 2019. The list of officers who attended the meeting is attached
as Annexure-3. The Convener welcomed the members of the IT Grievance Redressal Committee and
requested EVP (Services) GSTN to present the Agenda points.
2. Ms. Kajal Singh, EVP (Services), GSTN appraised the background that total 1307 cases of
TRAN 1 had been received from Nodal Officers till 17.12.2018 with details as follows:
Table 1: Details of TRAN 1 cases presented before IT-GRC
S.
No.
Meeting Reference
No of TRAN-1 Cases Cases
Considered
and
approved
Cases
Considered
and not
approved
Nodal
Officer
Court
Cases Total
1 2 3 4 5 (3+4) 6 7
1 1st IT-GRC on 22.06.2018 161 9 170 122 48
2 2nd IT-GRC on 21.08.2018 262 78 340 213 127
3 3rd IT-GRC on 26.10.2018 252 16 268 70 198
4
4th IT-GRC on 12.02.2019
(Current meeting)
408 53* 461 To be discussed
5 Sub Total 1239
6 Total TRAN-1 cases Received till 17.12.2018 1307
* In 4th ITGRC Meeting, 33 Court Cases were presented in Annexure 2 and 20 Court Cases were
presented in Annexure 2A of the Agenda Note. For the purpose of uniformity, Annexure 2 and
Annexure 2A of the Agenda Note had been merged in respective Sub-Categories to arrive at Annexure
2 of the Minutes, since both of them cover Writ Petition cases only. Hence, the Annexure 2 of the
Minutes having 53 cases as Court cases.
3. EVP (Services) explained that in previous three ITGRC Meetings total 778 TRAN 1 cases
(including cases where Writ Petitions had been filed in various High Courts) were presented to ITGRC
out of which a total of 405 cases were approved. Subsequent scrutiny had revealed that four duplicate
cases had been presented on account of error for examination in the three ITGRC. Out of these three
cases were in the approved categories and one was in not approved category. The details of these cases
were as per Table 2 below reflecting as to when these were placed before ITGRC. The main reason
behind this error was that these cases got included both in the categories sent by Nodal Officers as well
as in the list of Writ Petitions filed in High Courts.
3.1 EVP (Services) GSTN informed that out of 405 cases already approved by the GST Council,
only, 251 tax payers had filed TRAN-1 after the same was enabled for them on GST portal. More than
100 had not even attempted and around 40 had submitted but not filed. Subsequently, after repeated e-
mails and telephone calls, another 42 more taxpayers filed TRAN-1. Thus, a total of 293 have filed and
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65 taxpayers have not attempted to file TRAN-1 and the rest are yet to authenticate and file, despite
repeated mails and reminders.
Table 2: List of Duplicate Cases
S.
No.
GSTIN Name of Firm IT-GRC
Meeting
Category Status Nodal
Officer
/ Court
1 09AAFFG0398
C1ZI
Golden Trading
Agencies
3rd meeting
held on
26/10/2018
As per GST system log,
there are no evidences of
error or submission/filing
of TRAN1
Not
Approved
Nodal
2 09AAFFG0398
C1ZI
AAFFG0398C1
ZI
Golden Trading
Agencies
2nd meeting
held on
21082018
No evidences of error or
submission/filing of
TRAN1 prior to due date
Not
Approved
Court
3 19AABCK3219
P1Z6 Kiswok
Industries
3rd meeting
held on
26/10/2018
Processed with error. Approved Nodal
4 19AABCK3219
P1Z6 Kiswok
Industries
3rd meeting
held on
26/10/2018
Processed with Error Approved Court
5 27AAACI1198
L1ZA
Indusind Media
&
Communication
s ltd.
3rd meeting
held on
26/10/2018
TRAN-1 attempted but
could not be filed
Approved Nodal
6 27AAACI1198
L1ZA
Indusind Media
&
Communication
s ltd.
2nd meeting
held on
21082018
System error, upload in
progress, save in progress
Approved Court
7 29AAACE6233
G1ZR
Essae
Electronics
Private Limited
1st meeting
held on
22.06.2018
Processed with Error Approved Nodal
8 29AAACE6233
G1ZR
Essae
Electronics
Private Limited
3rd meeting
held on
26/10/2018
Processed with error. Approved Nodal
4. EVP (Services) also appraised ITGRC about the status of various Writ Petitions on TRAN 1
issue which had been received by GSTN. She informed that a total of 191 Writ Petitions had been
received by GSTN pertaining to TRAN-1. Cumulatively in the four meetings of ITGRC 171 cases have
been considered. In the cases where there was evidence of technical glitch, the cases were approved for
filing TRAN1 by ITGRC. The other cases are being examined by GSTN.
4.1 For the fourth ITGRC, these 53 cases were examined by GSTN in detail and as abundant caution
where there was no evidence of IT problem, an email was sent to the taxpayers requesting them to
inform regarding the exact technical glitch faced while filing TRAN-1, Nature of error noticed, Screen-
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shots of technical error/emails reported and sent to help-desk along with ticket numbers. The taxpayers
were requested to provide the above mentioned details by 27.12.2018. Only 12 taxpayers responded
back to GSTN which had been mentioned in Annexure 2 of the Agenda as well Minutes appropriately
against the name of party.
4.2 Further, it was also informed that three Contempt Petitions had been filed before Hon’ble
Punjab and Haryana High Court and one Contempt Petition had been filed before Hon’ble Kerala
High Court. Details of the Contempt Petitions along with their status was as follows: -

A. COCP No. 3738/2018-M/S Anaesthetic Gases P. Ltd. Chd. V. Sh. Sh. Hasmukh Adhia,
Secy. UOI: - The Writ Petition No. 12386/2018 of M/s Anaesthetic Gases Pvt. Ltd. Vs. UOI
and Ors., alleging technical glitches, was disposed off by Hon’ble High Court of Punjab and
Haryana vide order dated 09.07.2018. Accordingly, Petitioner’s case was dealt with in terms of
the circular dated 3.4.2018. The taxpayer was requested to provide the following details by
13.07.2018: -
i. Exact technical glitch faced while filing TRAN-1
ii. Nature of error noticed
iii. Screen-shots of technical error/emails sent to help-desk along with ticket numbers.

In response, the Petitioner vide email dated 12.07.2018 only provided screen shots of emails
sent to various authorities. The Petitioner did not provide any screen shot of the GST Portal
reflecting technical error. The screen shot of the GST Portal taken post 27.12.2017 showed that
the last date of filing of TRAN-1 was over. The same was not a technical glitch since the last
date of filing TRAN-1 was 27.12.2017. The Petitioner himself in one of the attachments to
email dated 12.07.2017 had clearly stated that the Petitioner tried to file TRAN-1 on 29.12.2017
i.e. after the last date of filing of TRAN-1. The Petitioner in the said email stated that he was
under the impression that the last date of filing of TRAN-1 was 31.12.2017. The case of the
Petitioner (GSTIN-03AABCA2250N1Z0) was discussed in the 2nd ITGRC meeting held
on 21.8.2018 and as no evidence of technical glitch was found and the Petitioner himself had
admitted that he was under impression that last date was 31.12.12.2017, therefore, the case of
the Petitioner was not approved for filing TRAN-1.
B. COCP No. 3769/2018-M/s Omega Bright Steel Pvt. Ltd. v. Uday Singh Kumawat & Ors:-
GSTIN- 06AAACO0385M1ZB was received by GSTN on 05.11.2018 and was included in the
Category A- Processed with error at serial number 49 of Annexure-1 (cases referred by Nodal
Officer) to the Agenda of fourth ITGRC. The same finds mention at S. No 49 of Annexure 1 in
Category A-1 of the Minutes.
C. COCP No. 3770/2018-M/S Neumann Components Pvt. Ltd. V/S Uday Singh Kumawat &
Ors.: - GSTIN- 06AABCN5405A1Z5 was received by GSTN on 05.11.2018 and had been
included in the category A- Processed with error at serial number 46 of Annexure-1 (cases
referred by Nodal Officer) to the Agenda of fourth ITGRC. The same finds mention at S. No
46 of Annexure 1 in Category A-1 of the Minutes.
D. Contempt Case (Civil)____/2019- Smartguff Glass limited v. K.R. Udaybhaskar & Ors:-
GSTIN-32ADBFS7745Q1ZH has been included in Category B1: Case where the taxpayer
received the error As per GST system log, there were no evidences of error or submission/filing
of TRAN1. As per GST System Logs, the taxpayer had neither tried for Saving / Submitting or
Filing TRAN 1 and was covered at serial number 36 of Annexure-1 Category B-1 (cases
Detailed Agenda Note Agenda for 33rd GSTCM
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referred by Nodal Officer) to the Agenda of fourth ITGRC. The same finds mention at S. No
186 of Annexure 1 in Category B-1 of the Minutes.
5. EVP (Services) explained that, after analysis of system logs by the technical team and examination
of total 461 TRAN 1 cases were being placed before ITGRC in the 4th Meeting for consideration. Out
of these 461 cases, 408 cases had been forwarded by Nodal Officers and 53 cases pertained to Writ
Petitions filed by taxpayers in various High Courts. Further, the detailed list of 408 cases received from
Nodal Officers was at Annexure 1 of Agenda and list of 33 cases pertaining to Writ Petitions was at
Annexure 2 of Agenda and 20 more cases of Writ Petitions were at Annexure 2A of the additional
Agenda. For the purpose of uniformity Annexure 2 and Annexure 2A of the Agenda had been merged
in respective Sub-Categories to arrive at Annexure 2 of the Minutes, since both of them cover Writ
Petition cases only. Hence, the Annexure 2 of the Minutes having 53 cases as Court cases.
6. EVP, GSTN further explained that all above cases had been examined by the GSTN team and were
categorized broadly reason-wise and then further grouped into two major categories as Category ‘A’
and Category ‘B’. Category ‘A’ included cases in which the taxpayer could not apparently file TRAN
1 because of technical glitches whereas Category ‘B’ included cases where detailed analysis at GSTN
revealed that no technical issues were there in filing TRAN 1 as per the system logs. Category ‘B’ had
11 different scenarios, based on the claims of taxpayers and hence cases forwarded by Nodal Officers
had been categorised in B-1 to B-11. Further the cases involving Writ Petitions and falling under
Category ‘B’ were covered only in 6 sub-categories out of Category B-1 to Category B-11 i.e. Category
B-1, B-2, B-3, B-4, B-5, B-9.

7. EVP, GSTN thereafter elaborated the nature of technical issues experienced by the taxpayers in filing
TRAN-1 along with reasons, under category ‘A’, which consisted of following 02 sub-categories and
numbers pertaining to each subcategory were as per column 3 and 4 of Table 3 below: -
 Sub-Category A-1 Cases where the taxpayer received the error “Processed with Error”
and could not claim transitional credit. 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 A-6 Cases having System Error where in the taxpayer has attempted to File
TRAN 1 but was experiencing System Error and has not saved any records.

Table-3: Cases having Technical Glitch
S.
No.
Category of cases Cases received from Nodal
Officers
Writ Petition
Cases
1 2 3 4
A-1
Processed with Error 150 (S. No 01 to 150 of
Annexure 1)
14 (S. No 01 to 14
of Annexure 2)
A-6 System Error NIL 01 (S. No 15 of
Annexure 2)
Sub Total 150 15

8. Category ‘B’ had cases where no technical issues had been observed in TRAN 1 filing. EVP, GSTN
further elaborated the cases under the Category ‘B’, where no technical issues were found on the basis
of GST system logs, as explained below in 11 sub-categories and number of cases pertaining to each
sub-category had been mentioned in column 3 & 4 of Table 4 below: -
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 Sub-Category B-1: Cases in which as per GST system log, there were no evidences of error
or submission/filing of TRAN1 found.

 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 had
tried for saving/submitting for the first time or revision of TRAN 1 but 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 technical logs examined by GSTN. In these type of cases the taxpayers had
committed errors at their end in saving or missing out in filling up some details of credits.

 Sub-Category B-4: Incorrect declaration of stock by taxpayer in TRAN 1 therefore
problem in filing TRAN-2. Incorrect declaration was made by taxpayer in TRAN 1 of Stock
not evidencing payment of taxes and duty.

 Sub-Category B-5: Cases in which TRAN-1 is filed once but credit not received: The
taxpayer has filed Tran-1 once successfully but no credit had been posted in ledger but no errors
had been observed in system logs.

 Sub-Category B-6: Cases in which TRAN1 was filed once and revised thereafter but credit
was not received. No error had been seen in system logs.
 Sub-Category B-7: Cases in which the taxpayer’s registration stood as cancelled/inactive
in current date. As per GST System Logs, the taxpayer had neither tried for Saving /
Submitting or Filing TRAN 1 and their registrations stands cancelled as on date.

 Sub-Category B-8: Cases in which Tax payer was not entitled to TRAN 1 credit as it was
an ISD taxpayer.
 Sub-Category B-9: Migration User: Got New Registration after last date for filing TRAN-
1 i.e. 27.12.2017. The taxpayer migrated and the registration was cancelled and the taxpayer
has got new registration after December 27th 2017.

 Sub-Category B-10: Case in which the Taxpayer attempted downward revision in Table
8 of TRAN 1. In this case the taxpayer had attempted downward revision of distributed credit
in Table 8 of Tran 1. The system was designed to allow only upward revision and not revision
downwards in case of table 8. The reason for this was that in case of downward revision the
extra credit availed had to be reversed in the ledger of the person who had filed TRAN1. In
case credit was not available liability would be created. The same had been explained in FAQs
and through advisory.

 Sub-Category B-11: Case in which the Taxpayer’s Registration was Provisional in current
date. As per GST System Logs, the taxpayer had not submitted Part-B of the registration
application and had not migrated therefore as the taxpayer is not registered and has only a PID,
he cannot transact on GST portal including filing of TRAN 1.

The details of cases covered under these Sub-Categories is reflected in the Annexure 1 and
Annexure 2 of the instant Minutes with details as in Table 4 below.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 111 of 195

Table-4: Cases Not having Technical Glitch
S.No. Category of cases 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.
82 (S. No 151 to 232
of Annexure 1)
28 (S.No 16 to 43 of
Annexure 2)
B-2 TRAN-1 filing attempted for first time or
revision and No error /No valid error
reported.
61 (S. No 233 to 293
of Annexure 1)
02 (S.No 44 to 45 of
Annexure 2)
B-3 Successfully Filed as Per Logs with No
Valid Error reported
46 (S. No 294 to 339
of Annexure 1)
04 (S.No 46 to 49 of
Annexure 2)
B-4 Incorrect declaration of stock by taxpayer
in TRAN 1 therefore problem in filing
TRAN-2.
45 (S. No 340 to 384
of Annexure 1)
01 (S.No 50 of
Annexure 2)
B-5 TRAN-1 filed once but credit not received. 09 (S. No 285 to 393
of Annexure 1)
02 (S.No 51 to 52 of
Annexure 2)
B-6 TRAN1 Filed once and revised thereafter
but credit not received
09 (S. No 394 to 402 of
Annexure 1)
NIL
B-7 Taxpayer’s Registration stands
cancel/Inactive in current date
02 (S. No 403 to 404 of
Annexure 1)
NIL
B-8 ISD Taxpayer 01 (S. No 405 of Annexure 1) NIL
B-9 Migration User - Got New Registration
after last date for filing TRAN-1 i.e.
27.12.2017
01 (S. No 406 of Annexure 1) 01 (S.No 53 of
Annexure 2)
B-10 Taxpayer attempted downward revision in
Table 8
01 (S. No 407 of Annexure 1) NIL
B-11 Taxpayer’s Registration is Provisional in
current date
01 (S. No 408 of Annexure 1) NIL
Sub Total 258 38

9. Considering the above submissions, Committee discussed the cases of technical glitch of Category
‘A’ and after further elaboration and discussion, 165 cases pertaining to technical glitch categories as
per Table 3 above were considered for allowing filing of TRAN 1 in accordance with the Law
Committee recommendations regarding consequential benefits related to filing of TRAN 1 and TRAN
2.

Discussion on Additional points:
10. 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, 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
Detailed Agenda Note Agenda for 33rd GSTCM
Page 112 of 195
ITGRC shall consider the listed cases (as informed by States / Centre before 31st January, 2019) where
the following conditions were satisfied:
iii. 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
iv. 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).

10.1 Accordingly, a mail dated 16.01.2019 was sent from GST Council Secretariat to all States and
Centre to forward the list of such cases by 31.01.2019. As of now only 13 States/UTs namely Gujarat,
Himachal Pradesh, Kerala, Andhra Pradesh, Rajasthan, Tamil Nadu, Uttar Pradesh, Chhattisgarh, Goa,
Jammu and Kashmir, Meghalaya Puducherry and Punjab had responded to the mail. Other States and
Centre (CBIC) had not replied to the mail.
On examination of these cases it was noticed that most of the States had just forwarded list of cases
without going through the spirit of the decision of the 32nd GST Council Meeting. He further informed
that:
 Gujarat (5 pending out of 7 forwarded cases) and Andhra Pradesh (2 pending out of 6 forwarded
cases) had forwarded list of the cases where Hon’ble High Court had not passed any order and
it was just mentioned that case was pending or the next date of hearing.
 An analysis of the brief issue reported in the cases was as follows: -
Table-5: Categorisation of Cases reported by States
Category Reported brief Gist of the
case
State and Cases S.No as per their
forwarding list
No of
Cases
A
Taxpayer Could not file TRAN
1 before 27.12.2018
Kerala (2,3,4,5,6,7,8,9,10,11,12,13,14),
Punjab (4), Uttar Pradesh (7,8), Rajasthan
(2,3,4,5,6,7,8), Himachal (1) * Reasons for
not filling TRAN 1 not clear
24
B Unable to file TRAN-
1/TRAN-2 because of
Technical problem
Andhra Pradesh (3, 4, 5, 6), Uttar Pradesh
(2,3,4,5,9,10,11), Tamil Nadu
(1,6,7,10,11), Rajasthan (1), Gujarat (1, 3)
19
C TRAN 1 not filed because of
Internet problem
Tamil Nadu (9) 1
D TRAN 1 filed but portal is not
reflecting proper Credit/ data
not saved properly
Punjab (1), Tamil Nadu (5) 2
E Processed with Error Tamil Nadu (8), Uttar Pradesh (6) 2
F Case Pending in High Court Gujarat (2, 4, 5, 6,7), Andhra Pradesh (1,2) 7
G Tax payer filed TRAN 1 but by
mistake uploaded the details in
wrong Column/table
Kerala (1), Punjab (2, 3), Uttar Pradesh
(1), Tami Nadu (2,3,4)
7
Total 62
Detailed Agenda Note Agenda for 33rd GSTCM
Page 113 of 195
From above table, it was noticed that
a. for cases at s.no ‘B’ to ‘E’; the procedure laid out under circular dated 03.04.2018 of CBIC
seemed applicable and proper prescribed process be followed. These cases should not have been
forwarded to the GSTC Secretariat [in view of para 10 (i) above].
b. Further, cases at ‘A’ wherein TRAN-1 had not been filed within due date and cases at ‘F’ which
were still pending at various High Courts also do not appear to be ripe and eligible for
consideration by ITGRC as per the decision in 32nd GST Council Meeting.
c. Hence, the category ‘G’ cases only appear to be eligible which may be looked in detail and
decided by ITGRC as per the decision in 32nd GST Council Meeting.
d. Further, some of the States have just attached the High Court Order which revealed that it was
directed to approach Nodal Officer and follow the ITGRC procedure in the order or they were
simply directed to allow filing of TRAN 1/modification in the TRAN 1.
10.2 It was also decided by GST Council that all States and Centre shall send reply by 31.01.2019 but
reply from Punjab has been received on 11.02.2019 which covers 04 cases where Court has directed
petitioner in all cases to approach Nodal Officer. Thus, as of now, only 13 States/UTs including Punjab
have replied in this regard that too without proper scrutiny.
10.3 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 and certified before sending
by the concerned Jurisdictional Commissioner. Further, it should also be clearly stated that the case is
covered by the decision of 32nd GST Council Meeting along with clear recommendations from the
State/Centre. Those cases thereafter would be investigated in detail by GSTN and placed before ITGRC
for consideration.
11. Decision:
After detailed discussion considering the above facts, the IT-GRC decided to allow filing of TRAN-1
in total 165 cases of Category ‘A’ as per Annexures indicated in column No. 3 and 4 of Table-3 on
account of technical/system issues as explained at para 7 above, in accordance with the Law Committee
recommendations regarding consequential benefits related to filing of TRAN 1. Further, the IT-GRC
decided not to allow remaining 296 cases of Category ‘B’ as per Annexures indicated in column No. 3
and 4 of Table-4 in absence of any evidence of technical/system errors in these cases as explained at
para 8 above, as was decided in similar cases in past three IT-GRC meetings.

***************************************************
Annexure-1
Count of Cases received from Nodal officers in various categories
S.No./Cat
egory No
Category Detailed Description Count of
Taxpayer
A1 Processed with error. As per GST system logs the taxpayer has
attempted to submit fresh or revise TRAN1 but
could not file because of errors.

150
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 82
Detailed Agenda Note Agenda for 33rd GSTCM
Page 114 of 195
B2 TRAN-1 First time (Fresh)
/Revision Attempted with No
error/ No valid error reported
As per GST System Logs, the taxpayer has tried
for Saving / Submitting /Revision and there are no
evidences of system errors in the log. 61
B3 Successfully Filed as Per Logs
with No Valid Error reported
The taxpayer has successfully filed TRAN1 and
no technical error has been found. 46
B4 Incorrect declaration of stock
by taxpayer in TRAN 1
therefore problem in filing
TRAN-2.
There are no technical issues in saving/submitting
or filing of TRAN1. The taxpayer is facing issues
in filing TRAN-2 due to incorrect declaration
made by them 45
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. 9
B6 TRAN1 Filed once and revised
thereafter but credit not
received
Cases where the taxpayer has filed TRAN1 twice
(revision) but no credit has been posted. No
technical issues has been observed in the logs. 9
B7 Taxpayer Registration stands
cancel/Inactive in current date
As per GST System Logs, the taxpayer has neither
tried for Saving / Submitting or Filing TRAN1
and their registrations stands cancelled as on date. 2
B8 ISD Taxpayer An ISD taxpayer is not supposed to file TRAN1.
1
B9 Migration User - Got New
Registration post TRAN-1 end
date i.e. 27.12.2017
This taxpayer has got registration after 27th Dec
2017.
1
B10 Taxpayer attempted downward
revision in Table 8
Cases in which taxpayer has attempted downward
revision of distributed credit in Table 8 of Tran 1.
The system was designed to allow only upward
revision and not revision downwards in case of
table 8. 1
B11 Taxpayer’s Registration is
Provisional on current date
As per GST System Logs, the taxpayer has neither
tried for Saving / Submitting or Filing TRAN1
and the taxpayer has not submitted Part-B of the
registration application and neither filed returns. 1
Total 408

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.
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
State/
Centre
E-Mail ID
from which
received
1
37AABCF73
16A1Z2
Forel Labs Private
Limited
Andhra
Pradesh
Private
Limited
Company
B. Hareram, Pr
Commr, CGST
Vishakapatnam
Centre commr-
gstvskp@gov.in
2
37AHMPA40
55G1ZH
Raviprolu Anjana Andhra
Pradesh
Proprietorsh
ip
B. Hareram, Pr
Commr, CGST
Vishakapatnam
Centre commr-
gstvskp@gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 115 of 195
3
18AAMFK57
51A1ZD
Kratos Assam Partnership Subrata Gogoi,
Principal Nodal
Officer (IT), CGST,
Dibrugarh
Centre sugogoi@gmail
.com
4
10AAGCA57
03P1ZS
Amrapali Biotech
India Private Limited
Bihar Private
Limited
Company
Mukesh Kumar,
Assistant Commr,
Commercial Taxes
Department, Patna
State mukesh.kumar1
982@gov.in
5
22AABCB04
31E1ZN
Bilaspur Mining
Industries Private
Limited
Chhattisg
arh
Private
Limited
Company
Shri Sumit Kumar
Agrawal, Assistant
Commissioner,
CGST, Raipur
Centre cgstrpr2@gmail
.com
6
22AANFV53
00K1Z6
Vakrangee Packaging
LLP
Chhattisg
arh
Limited
Liability
Partnership
Deepak Giri, Deputy
Commr, Office of
the Commr, State
Tax, Raipur
State deepakgiri.cctd-
cg@gov.in
7
22AAQFK67
05N1ZX
Kripal Enterprises Chhattisg
arh
Partnership Deepak Giri, Deputy
Commr, Office of
the Commr, State
Tax, Raipur
State deepakgiri.cctd-
cg@gov.in
8
22AAACB12
90N1ZU
Bharat Aluminium
Company Ltd
Chhattisg
arh
Public
Limited
Company
Deepak Giri, Deputy
Commr, Office of
the Commr, State
Tax, Raipur
State deepakgiri.cctd-
cg@gov.in
9
22AAACK73
00E1Z9
Kirloskar Brothers
Ltd
Chhattisg
arh
Public
Limited
Company
Deepak Giri, Deputy
Commr, Office of
the Commr, State
Tax, Raipur
State deepakgiri.cctd-
cg@gov.in
10
22AABCK86
93D1ZK
Kothari Tubes Private
Limited
Chhattisg
arh
Private
Limited
Company
Deepak Giri, Deputy
Commr, Office of
the Commr, State
Tax, Raipur
State deepakgiri.cctd-
cg@gov.in
11
30AAACG13
95D1Z7
Godrej And Boyce
Manufacturing Co
Ltd
Goa Public
Limited
Company
Sarita S. Gadgil,
Deputy Commr,
Commercial Taxes,
Goa
State acbic-
ctax.goa@nic.i
n
12
24AAAFF391
7B1Z3
Flow Chem
Industries
Gujarat Partnership Sunil Kumar Singh,
Commr, CGST,
Gandhi Nagar
Centre commr-
cexamd3@nic.i
n
13
24ABOFS884
0F1ZU
Shree Ambica Board
Industries
Gujarat Partnership Stella J. Chtistian,
Deputy Commr of
State Tax, Gandhi
Nagar
State Dc7-gnr-
gstn@gujarat.g
ov.in
14
24AAACF28
78C2ZW
Fairdeal Supplies
Limited (Fair Deal
Supplies Solutions
Ltd)
Gujarat Private
Limited
Company
Bhupendra M.
Shrimali, Deputy
Commr of State Tax,
Gandhidham
State dc25-rjt2-
gstn@gujarat.g
ov.in
15

24ADEFS307
7J1ZW
Skytouch Polypack
(Sky Touch
Ploypack)
Gujarat Partnership I.T.KESHWANI,
Deputy Commr of
State Tax, Rajkot
State dc22-
ct@gujarat.gov.
in
16
24AFTPK664
3P1ZM
Vipin Kumar
Aggarwal (Vipin
Brothers)
Gujarat Proprietorsh
ip
Kamleshkumar L.
Hadula, Deputy
Commr of State Tax,
Ahmedabad
State dc5-ahd2-
gstn@gujarat.g
ov.in
17
24AADCC74
03M1ZP
Chiripal Poly Films
Limited
Gujarat Public
Limited
Company
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 116 of 195
18
24AABCE59
52D1ZY
Elite Conductors
Limited
Gujarat Private
Limited
Company
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
19
24AAACN17
36F1ZW
NHB Ball & Roller
Limited (M/S. NHB
ball & roller ltd. Plot
no. 68 to 74 GIDC
Antalia Billimora)
Gujarat




Private
Limited
Company
Dr. Ashir Tyagi,
Commr, CGST,
Vadodara
Centre commr-
cexvdr2@nic.in
20
24AACFN70
36P1ZY
N A Roto Machines
& Moulds India
Gujarat Partnership S.M. Saxena, Joint
Commissioner of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
21
24AAEFF880
4H1ZJ
Flexishine Polyblends
LLP
Gujarat Limited
Liability
Partnership
Sunil Kumar Singh,
Commr, CGST ,
Gandhi Nagar
Centre commr-
cexamd3@nic.i
n
22
24AAIFP154
6N1ZZ
Pragya Flexifilm
Industries
Gujarat Partnership M.K. Bhanderi,
Deputy Commr of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
23
24AAACG71
29F2ZV
Grindly Gases And
Petrochemicals
Private Limited
Gujarat Private
Limited
Company
M.K. Bhanderi,
Deputy Commr of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
24
24AABFB79
47C1ZQ
Balark Chemicals Gujarat Partnership S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
25
24AAACI556
9D1ZQ
INOX Air Products
Private Limited
Gujarat Private
Limited
Company
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
26
24AABCM03
91A1Z5
Mayur Extrusion
Private Limited
Gujarat Private
Limited
Company
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
27
24AABCJ822
1C1Z3
Jack Procon Private
Limited
Gujarat Private
Limited
Company
SHRI S.K. BAROT,
Deputy Commr
Vadodara
State dc10-
ct@gujarat.gov.
in
28
24AABCH34
14P1ZL
Hema Dyechem
Private Limited
Gujarat Private
Limited
Company
S V Vora, Deputy
Commr of State Tax,
Valsad
State dc18-sur2-
gstn@gujarat.g
ov.in
29
24AAEFI398
2M1Z0
Incredible Machines
(Incredible Machines)
Gujarat Partnership Lalit Prasad,
Commissioner,
CGST, Rajkot
Centre commr.cgstrjt@
gov.in
30
24AABCP26
82B1ZU
Philoden Industries
Private Limited
Gujarat Private
Limited
Company
Shri Mahesh Kumar
Sharma, Assistant
Commr, Central
GST
Vadodara-1
Centre hqtech@rediff
mail.com
31
24ACYFS556
8B1ZN
Swastik Industries
(Swastik Industries)
Gujarat Partnership S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
32
24AADCR76
18D1ZK
Ruparel Polystrap
Private Limited
Gujarat Private
Limited
Company
S.M. Saxena, Joint
Commissioner of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.
in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 117 of 195
33
24AACCA29
12N1ZU
Associated Foreshore
Pipe Lines Pvt Ltd
Gujarat Private
Limited
Company
Sunil Kumar Singh,
Commissioner,
CGST,, Gandhi
Nagar
Centre commr-
cexamd3@nic.i
n
34
06AADCT70
54P1ZT
Three C Shelters
Private Limited
Haryana Private
Limited
Company
Abhishek Batra,
State Excise &
Taxation Officer,
Gurugram (East)
State detcgre@gmail.
com
35
06AADCK69
98D1Z8
Koyo Bearings India
Private Limited
Haryana Private
Limited
Company
Nodal Officer,
CGST, Faridabad,
Centre raunaq.ansari@
gov.in
36
06AAACV93
36K1ZZ
VBROS Auto Private
Limited
Haryana Private
Limited
Company
Siddhartha Bhatti,
Superintendent,
CGST , Gurugram
Centre Siddhartha.Bhat
ti@icegate.gov.
in
37
06AAACO21
90C3ZV
OMAX Autos
Limited
Haryana Public
Limited
Company
Mahesh Yadav,
Superintendent,
CGST ,Gurugram
Centre mystax78@gm
ail.com
38
06AADCB89
86G1ZB
BMW India Financial
Services Private
Limited
Haryana Private
Limited
Company
Mahesh Yadav,
Superintendent,
CGST ,Gurugram
Centre mystax78@gm
ail.com
39
06AAFCR23
04C1Z1
Revital Reality
Private Limited
Haryana Private
Limited
Company
Mahesh Yadav,
Superintendent,
CGST ,Gurugram
Centre mystax78@gm
ail.com
40
06AAECA85
45M1ZB
Aggressive
Electronics
Manufacturing
Services Private
Limited
Haryana Private
Limited
Company
Siddhartha Bhatti,
Superintendent,
CGST , Gurugram
Centre Siddhartha.Bhat
ti@icegate.gov.
in
41
06AAACH40
73P2ZA
Hero Cycles Limited Haryana Public
Limited
Company
Nodal Officer, IT
Issues, State GST,
Haryana
State gsttihry@gmail.
com
42
06AAFCA69
06M1ZH
Chimes Private
Limited
Haryana Private
Limited
Company
Bhartendu Sharma,
Superintendent,
CGST ,Gurugram
Centre west1range43@
gmail.com
43
06AABCM12
46N2ZF
S K H Metals
Limited
Haryana Public
Limited
Company
Sanjay Kumar Singh,
Superintendent,
CGST, Gurugram
Centre gstggm56@gm
ail.com
44
06AAHCM24
08G1ZR
Metro Agri Industries
Limited
Haryana Public
Limited
Company
Nodal Officer, IT
Issues, State GST,
Haryana
State gsttihry@gmail.
com
45
06AADCE78
42C1ZV
Eglo India Production
Private Limited
Haryana Private
Limited
Company
Dalchand, Assistant
Commissioner,
CGST ,Faridabad
Centre dalchand.irs@g
ov.in
46
06AABCN54
05A1Z5
Neumann
Components Private
Limited
Haryana Private
Limited
Company
Nodal Officer, IT
Issues, State GST,
Haryana
State gsttihry@gmail.
com
47
06AAACI083
2P1ZJ
Imperial Fastners
Private Limited
Haryana Private
Limited
Company
Mahesh Yadav,
Superintendent,
CGST, Gurugram
Centre mystax78@gm
ail.com
48
06AADCM72
20J1ZK
Mangla Tubes Private
Ltd
Haryana Private
Limited
Company
Dalchand, Assistant
Commissioner,
CGST, Faridabad
Centre dalchand.irs@g
ov.in
49
06AAACO03
85M1ZB
Omega Bright Steel
Private Limited
Haryana Private
Limited
Company
Smt. Deepika
Chaudhari, Deputy
Excise & Taxation
Officer, Faridabad
State gsttihry@gmail.
com
Detailed Agenda Note Agenda for 33rd GSTCM
Page 118 of 195
50
29AABCK99
03A1ZP
Stellence
Pharmscience Private
Limited
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
51
29AAACC83
31M1ZD
Capronics Pvt Ltd
(Capronics Pvt Ltd)
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
52
29AAACK73
10G1ZP
Kolte Patil
Developers Ltd
Karnataka Public
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
53
29ADGPG06
05E2Z1
Abdeally Gandhi Karnataka Proprietorsh
ip
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in,
basavaraj.sagar
@ka.gov.in
54
29AACCH74
19M1Z3
Haselmeier India
Private Limited
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in,
basavaraj.sagar
@ka.gov.in
55
29AAGCA08
13L1ZO
Ashok Iron Works
Private Limited
Karnataka Private
Limited
Company
Bijoy Kumar Kar,
Commr, CGST
Belagavi
Centre commr-
cexblgm@nic.i
n
56
29AABCT92
72F1Z0
Vidal Health
Insurance TPA
Private Limited
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
57
29AACCS89
61P1ZD
Pancham Techno Pet
Limited (Pancham
Techno Pet Ltd)
Karnataka Public
Limited
Company
Dr. M.
Subramanyam
Commissioner,
CGST Mangaluru
Centre comexmng@ni
c.in
58
29ADXPV54
15G1ZS
Javali karibasappa
veereshkumar (S.S.
Enterprise)
Karnataka Proprietorsh
ip
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
59
29AABCM13
45A1ZZ
Madhur Pharma &
Research
Laboratories Pvt Ltd
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
60
29AABCH46
79J1Z2
Hothur Ispat Private
Limited
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
61
29AAACL43
86K1Z1
Leonid Chemicals
Private Limited
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
62
29AAACK85
06E1ZL
Kamtress Automation
Systems Pvt.Ltd.
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
63
29AADCV16
41G1ZD
Vigven Tech Mark
Private Limited
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in


64



29AAFCT580
0M1ZZ

Trans Neuron
Technologies Private
Limited



Karnataka



Private
Limited
Company

K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru



State



ctdgstit.grievan
ce@ka.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 119 of 195
65
29AAFCK84
36Q1ZM
Kemio Solutions
Private Limited
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
66
29AAACK76
84H1Z2
Valdel Engineers
And Constructors
Private Limited
Karnataka Private
Limited
Company
R. Sriram, Commr,
CGST Bengaluru
East
Centre supdtpro2.st2bl
r-ka@gov.in


67
32AABCW39
89L1ZT
Whispower Generator
Sales And Services
Private Limited
Kerala Private
Limited
Company
Sunil Kumar V, State
Tax Officer, SGST,
Thriruvananthapura
m
State vksuni.ctd@ker
ala.gov.in
68
32AAGFL50
17L1ZE
Lamit Tubes &
Mouldings LLP
Kerala Limited
Liability
Partnership
Sunil Kumar V, State
Tax Officer, SGST,
Thriruvananthapura
m
State vksuni.ctd@ker
ala.gov.in
69
32AAQCS08
57E1ZC
Smlash Ispat Private
Limited
Kerala Private
Limited
Company
Sunil Kumar V, State
Tax Officer, SGST,
Thriruvananthapura
m
State vksuni.ctd@ker
ala.gov.in
70
23AADCA17
98F1ZU
Alfa Proteins (P) Ltd Madhya
Pradesh
Private
Limited
Company
Atul Saxena,
Commissioner,
CGST ,Bhopal
Centre tech.hqrs.bpl@
gmail.com
71
23AAACM47
50A1Z5
Malwa Strips Pvt Ltd
(Malwa Strips)
Madhya
Pradesh
Private
Limited
Company
Dr. Dharampal
Sharma, Joint
Commr, Commercial
Tax, Bhopal
State dp.sharma@mp
tax.mp.gov.in
72
23ADOPS990
8A1ZE
Pradeep Saraf
(Sterling Rubber
Products)
Madhya
Pradesh
Proprietorsh
ip
Dr. Dharampal
Sharma, Joint
Commr, Commercial
Tax, Bhopal
State dp.sharma@mp
tax.mp.gov.in
73
23AAFCS491
2H1ZK
Sigma Heavy
Engineering
Industries Bhopal Pvt
Ltd
Madhya
Pradesh
Private
Limited
Company
Dr. Dharampal
Sharma, Joint
Commr, Commercial
Tax, Bhopal
State dp.sharma@mp
tax.mp.gov.in
74
27AABCB26
08K1ZT
Belchem Industries
India Pvt Ltd
Maharash
tra
Private
Limited
Company
Shri Pandurang
Chate, Deputy
Commissioner,
CGST, Thane Rural
Centre thaneruralgsk@
gmail.com
75
27AADCP78
18B1ZI
Petronas Lubricants
(India) Private
Limited
Maharash
tra
Private
Limited
Company
D. N. Shetty,
Superintendent,
CGST , Mumbai
East
Centre mumbaieastgstn
issues@gmail.c
om
76
27AAACA53
26Q2ZD
Adnet Infosystems
(India) Private
Limited
Maharash
tra
Private
Limited
Company
Rahul Raichur,
Assistant
Commissioner,
CGST , Mumbai
South
Centre k.hari@icegate.
gov.in
77
27AAGCM77
82A1ZD
Mitsubishi Electric
India Private Limited
Maharash
tra
Private
Limited
Company
Dr. Sunil Bodhgire,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
78
27AAHCR54
62P1ZN
Rainbow Health And
Technology Private
Limited
Maharash
tra
Private
Limited
Company
Dr. Sunil Bodhgire,
Deputy
State gstit.State@ma
hagst.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 120 of 195
Commissioner of
State Tax, Mumbai
79
27AACCV12
21H1ZO
Vedang Radio
Technology Private
Limited
Maharash
tra
Private
Limited
Company
Dr. Sunil Bodhgire,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
80
27ABRFS044
0G1Z3
Shree Sai Realtors Maharash
tra
Partnership D. N. Shetty,
Superintendent,
CGST, Mumbai East
Centre mumbaieastgstn
issues@gmail.c
om
81
27ACWPA80
85D1ZA
Sayed Ishtiyaque Ali Maharash
tra
Proprietorsh
ip
Kiran Verma,
Commr, CGST Navi
Mumbai
Centre archana1.nayak
@icegate.gov.i
n
82
27AAHCS41
14P1ZZ
Labtop Instruments
Private Limited
Maharash
tra
Private
Limited
Company
Vinay Kumar
Thammi, Assistant
Commissioner DIV-
I, CGST, Palghar
Centre gstvasai1@gma
il.com
83
27AAUCS15
84Q1Z8
Savnil Engineers
Private Limited
Maharash
tra
Private
Limited
Company
Vandna K. Jain,
Commissioner,
CGST, Pune-II
Centre santosh.vatsa@
nic.in
84
27AABCB83
90C1ZR
B V Bio Corp Private
Limited
Maharash
tra
Private
Limited
Company
Vandna K. Jain,
Commissioner,
CGST
Commissionerate,
Pune-II
Centre santosh.vatsa@
nic.in
85
27AABCU09
69Q1ZM
UL Engineering
Services And
Software Private
Limited
Maharash
tra
Private
Limited
Company
Vandna K. Jain,
Commissioner,
CGST, Pune-II
Centre santosh.vatsa@
nic.in
86
27AADCV39
57B1ZC
EMDEP Test Boards
Private Limited
Maharash
tra
Private
Limited
Company
Dr. Sunil Bodhgire,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
87
27AQHPR25
44K1ZG
Bhamraram Punma
Ramji Sutar (M/S
Pavan Glass Center)
Maharash
tra
Proprietorsh
ip
Dr. Sunil Bodhgire,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
88
27AAFCC15
98P1ZZ
Complete Corporate
Solutions Private
Limited
Maharash
tra
Private
Limited
Company
Kalyanehswari Patil,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
89
27AAHCS82
00L1Z4
Silicon Semi
Conductors Pvt Ltd
Maharash
tra
Private
Limited
Company
Milind Gawai,
Commr, Central Tax,
Pune-I
Centre commr-
cexpune1@nic.i
n
90
27AAAFF057
3D1ZV
Flowtech Industries
LLP
Maharash
tra
Limited
Liability
Partnership
D. N. Shetty,
Superintendent,
CGST ,Mumbai East
Centre mumbaieastgstn
issues@gmail.c
om
91
27AAACM31
13H1ZW
Meghraj Capital
Advisors Private
Limited
Maharash
tra
Private
Limited
Company
Kalyanehswari Patil,
Deputy Commr State
Tax, Mumbai
State gstit.State@ma
hagst.gov.in
92
27AACCK79
47D1ZE
Kirloskar Corrocoat
Private Limted
Maharash
tra
Private
Limited
Company
Santosh Kumar
Vatsa, Additional
Commr (CCO), GST
& Customs, Pune
Zone
Centre santosh.vatsa@
nic.in
93
27AAFHD14
64G1ZI
Dinesh M Jain Huf
(Dinesh M Jain HUF)
Maharash
tra
Hindu
Undivided
Family
S.K Vimalanathan,
Commissioner,
CGST, Thane
Centre commrgstthane
@gmail.com
Detailed Agenda Note Agenda for 33rd GSTCM
Page 121 of 195
94
27AAACV72
47H1Z4
Venkateshwara
Hatcheries Private
Limited
Maharash
tra
Private
Limited
Company
Miss Kalyanehswari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
95
27AAYPM84
08Q1ZI
Ashok Radhakishen
Mehra (Crystal India)
Maharash
tra
Proprietorsh
ip
C Dhanasekaran,
Commissioner,
CGST Thane Rural
Centre thaneruralgsk@
gmail.com
96
27AAACZ56
69B1Z6
I Care Learning
Private Limited
Maharash
tra
Private
Limited
Company
Sandesh Mudur,
Superitendent,
CGST, Mumbai East
Centre mumbaieastgstn
issues@gmail.c
om
97
27AACCT62
42L1Z2
Tata Realty And
Infrastructure Limited
Maharash
tra
Public
Limited
Company
C.P.S Chauhan,
Deputy
Commissioner,
CGST, Mumbai
South
Centre mumbaisouth.d
c.it@gov.in



98
27AAFCC10
89H1ZM
Chavan Auto Wheels
Private Limited


Maharash
tra
Private
Limited
Company
Miss Kalyanehswari
Patil, Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
99
07AAACP01
64H1ZQ
Pasupati Spinning &
Weaving Mills
Limited
New
Delhi
Public
Limited
Company
Kuldeep Singh,
Principal Nodal
Officer for State
GST, Delhi
State kuldeep.s71@g
ov.in
100
07AAACM01
06C1ZD
Mala Kumar
Engineers Private
Limited
New
Delhi
Private
Limited
Company
Dushyant Kumar,
GSTO, Trade &
Taxes Department,
New Delhi
State kuldeep.s71@g
ov.in
101
03AAACH01
10P1Z3
HPL Additives
Limited
Punjab Limited
Company
Pawan Garg, Deputy
Commr State Tax,
Ludhiana
State aetcgstpb@gma
il.com
102
03AAACL23
62H1ZY
Leader Valves
Limited
Punjab Private
Limited
Company
Sunil Singh Katiyar,
Commr, CGST
Jalandhar
Centre commr-
cexjlndr@nic.in
103
03ALYPS888
8F1Z2
Rajpal Singh (RMI
Tools)
Punjab Proprietorsh
ip
Sh. Ashutosh
Baranwal, Commr,
CGST Ludhiana
Centre cexldh@nic.in
104
03AAHCR74
58P1ZP
Radiance Flex
Images Private
Limited
Punjab Private
Limited
Company
Sh. Ashutosh
Baranwal, Commr,
CGST , Ludhiana
Centre cexldh@nic.in
105
03AAJFR521
7P1ZW
Royal Ispat Udyog Punjab Partnership Sh. Ashutosh
Baranwal, Commr,
CGST, Ludhiana
Centre cexldh@nic.in
106
03ABHPG92
35B1Z5
Pasanna Gupta (Auro
Mechanical )
Punjab Proprietorsh
ip
Pawan Garg, Deputy
Commr State Tax,
Ludhiana
State aetcgstpb@gma
il.com
107
08AACCA87
49B1ZQ
Ashiana Ispat
Limited

Rajasthan Public
Limited
Company
K. C. Samria,
Deputy Commr State
Tax, Bhiwadi
State dc-
it@rajasthan.go
v.in
108
08AABCL19
84A1ZR
USG Boral Building
Products (India)
Private Limited
Rajasthan Private
Limited
Company
S.K Upadhay, Joint
Commr, Jaipur
State dc-
it@rajasthan.go
v.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 122 of 195
109
08AAKFM46
92A1Z8
Mehta Stone Export
House
Rajasthan Partnership Arun Kumar,
Commissioner,
CGST Jaipur
Centre ccojaipur@gma
il.com
110
08AAMCS74
81G1ZT
Shikha Packaging
India Private Limited
Rajasthan Private
Limited
Company
Arun Kumar,
Commissioner,
CGST , Jaipur
Centre ccojaipur@gma
il.com
111
08AABCP70
33J1ZC
Paracoat Products
Limited
Rajasthan Private
Limited
Company
Arun Kumar,
Commr, CGST
,Jaipur
Centre ccojaipur@gma
il.com
112
08AADCP94
71G1Z3
Indo Dutch Carpet
Manufacturing
Private Limited
Rajasthan Private
Limited
Company
Arun Kumar,
Commr, CGST ,
Jaipur
Centre ccojaipur@gma
il.com
113
08AAVFS400
2P1ZK
Sarvodaya Mining
Services
Rajasthan Partnership Arun Kumar,
Commr, CGST
Jaipur
Centre ccojaipur@gma
il.com
114
08AADCI119
7A1ZV
Idana Pet Industries
Private Limited
Rajasthan Private
Limited
Company
Arun Kumar,
Commr, CGST,
Jaipur
Centre ccojaipur@gma
il.com
115
33AAACL64
42L1ZH
Ultratech Cement
Limited (Aditya Birla
Ultratech)




Tamil
Nadu
Public
Limited
Company
S. Ramasamy, Joint
Commr, Chennai
State jccs@ctd.tn.gov
.in
116
33BHBPS606
6D1ZG
Parthasarathy
srinivasan
(M/s. Powerpoint
industries and
traders)
Tamil
Nadu
Proprietorsh
ip
C. Suba Sankari,
Assistant Commr,
CGST , Chennai


Centre C.Sankari@ice
gate.gov.in
117
33AAACE17
13F1ZD
Arkema Peroxides
India Private Limited
Tamil
Nadu
Private
Limited
Company
M. Sreedhar Reddy,
Pr Commr, CGST,
Chennai North
Centre comp.chennain
orth@gov.in
118
33AAACW53
00Q1Z9
Woory Automotives
India Private Limited
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
119
33BAWPS98
54B1Z3
Radarpa Bhujanga
Rao Sivakumar
Tamil
Nadu
Proprietorsh
ip
S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
120
33ABIPN578
7A2ZM
Jayanthi
Narayanaswamy
Tamil
Nadu
Proprietorsh
ip
S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
121
33AAHCM64
65F1ZF
Mcwane India Private
Limited
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
122
33AAECM10
53E1Z2
Motherson Auto
Solutions Limited
Tamil
Nadu
Public
Limited
Company
S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
123
33AAACT79
87L1ZP
Tablets (India)
Limited
Tamil
Nadu
Public
Limited
Company
S. Ramasamy, Joint
Commr, Chennai
State jccs@ctd.tn.gov
.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 123 of 195
124
33AAAFT24
79A1ZL
Thermodyne
Industrial Products
Tamil
Nadu
Partnership R. Savithri, Assistant
Commissioner,
CGST & Central
Excise
Commissionerate,
Chennai
Centre Ramasamy.Savi
thri@icegate.go
v.in
125
33AAACA93
04Q1ZJ
Alkraft
Thermotechnologies
(Pvt) Ltd
Tamil
Nadu
Private
Limited
Company
M. Sreedhar Reddy,
Pr Commr, CGST &
Central Excise
Chennai North
Centre comp.chennain
orth@gov.in
126
33AADCK05
75E1ZW
K-Bit Brave Sourcing
Private Limited
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
127
33AABCV60
01E1ZY
Vijay Nirman
Company Private
Limited
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commr, Office of
the Commi, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
128
33AEOPR627
5E1Z6
Thulucanam
Radhakrishnan
Tamil
Nadu
Proprietorsh
ip
S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
129
33ABDFS992
3N1ZN
Sri Alagar Industries Tamil
Nadu
Partnership R. Saravana Kumar,
Commr, CGST
Madurai
Centre comp.chennain
orth@gov.in
130
33ACVFS268
6M1Z7
Shree Pet Industries Tamil
Nadu
Partnership S. Ramasamy, Joint
Commr, Office of
the Commr, State
Tax, Chennai
State jccs@ctd.tn.gov
.in
131
36AAFCP136
4C1ZQ
Pervacio India
Private Limited
Telangana Private
Limited
Company
Assistant Commr,
(Computer),
Medchal, Telangana
Centre cgst.mdclcomm
tecomp@gov.in
132
36AABCF73
16A1Z4
Forel Labs Private
Limited
Telangana Private
Limited
Company
Radha Sindhiya
Linga, Assistant
Commr, State GST,
Hyderabad
State tg_cto_gstn@tg
ct.gov.in
133
36AAIPU102
2G1ZW
Suresh Rao
Upadrasta
Telangana Proprietorsh
ip
Radha Sindhiya
Linga, Assistant
Commr, State GST,
Hyderabad
State tg_cto_gstn@tg
ct.gov.in
134
36AAACB83
44B2Z0
Beaver Tracks Pvt
Ltd
Telangana Private
Limited
Company
Shri Raghu Kiran B.,
Joint Commr, CGST
, Medchal
Centre cgst.mdclcomm
tecomp@gov.in
135
36AOBPG23
08C1ZP
Akshita Gupta
(Durga Poly
Packaging Solution)
Telangana Proprietorsh
ip
Shri Raghu Kiran B.,
Joint Commissioner,
CGST, Medchal
Centre cgst.mdclcomm
tecomp@gov.in
136
09AAACI348
4R1ZV
Indian Air Gases
Limited
Uttar
Pradesh
Private
Limited
Company
Rajender Kumar,
Deputy Commr,
CGST , Varanasi
Centre cexstvns@yaho
o.co.in
137
09AAACG01
77D1ZY
G K Winding Wires
Limited
Uttar
Pradesh
Public
Limited
Company
Harish Kumar,
Assistant Commr,
CGST
Commisssionrate, G.
B. Nagar
Centre harish8.kumar
@icegate.gov.i
n
138
09ARMPK84
70B1ZK
Akanksha Kalra
(Aarvi Creations)
Uttar
Pradesh
Proprietorsh
ip
Anup Kumar
Maheshwari, Joint
Commissioner (IT),
State ctithqlu-
up@nic.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 124 of 195
Commercial Taxes,
Lucknow
139
09AAACT89
35C1Z9
The West India
Power Equipments
Private Limited
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner
(IT), Commercial
Taxes, Lucknow
State ctithqlu-
up@nic.in
140
09AACCS03
52A1ZX
Sukriti Vidyut Udyog
Pvt Ltd
Uttar
Pradesh
Private
Limited
Company
Supriya Yadav,
Assistant Commr,
CGST , Ghaziabad
Centre supriya.yadav@
icegate.gov.in
141
05AAACN59
86H1Z8
Flexituff Ventures
International Limited
Uttarakha
nd
Public
Limited
Company
Anurag Mishra,
Deputy Commr (IT),
State Taxes,
Uttarakhand
State anuragmishra75
@gmail.com
142

05BPDPS479
0G1ZN
Neeraj Kumar Saini
(M/S Perception
Health Care)
Uttarakha
nd
Proprietorsh
ip
Anurag Mishra,
Deputy Commr (IT),
State Taxes,
Uttarakhand
State anuragmishra75
@gmail.com
143
05AAECT52
31B1ZW
The Rishabh Winpro
Private Limited
Uttarakha
nd
Private
Limited
Company
Anurag Mishra,
Deputy
Commissioner (IT),
State Taxes,
Uttarakhand
State anuragmishra75
@gmail.com
144
05AEVPB894
8M1ZP
Harsha Mahendra
Bhatt
Uttarakha
nd
Proprietorsh
ip
Anurag Mishra,
Deputy
Commissioner (IT),
State Taxes,
Uttarakhand
State anuragmishra75
@gmail.com
145
19AAHCR10
27J1ZB
Rupnarayan Cable &
Broadband Services
Private Limited
West
Bengal
Private
Limited
Company
Atanu Majumdar,
Additional
Commissioner,
Directorate of
Commercial Taxes,
West Bengal
State majumder.ctax
@wbcomTax.g
ov.in

majumder.ctax
@nic.in
146
19AADFK11
61H1ZI
Kay Engineering
Corporation India
West
Bengal
Partnership Atanu Majumdar,
Additional
Commissioner,
Directorate of
Commercial Taxes,
West Bengal
State majumder.ctax
@wbcomTax.g
ov.in
majumder.ctax
@nic.in
147
19AABCR77
58L1ZN
Rashtraudhyog
Limited
West
Bengal
Public
Limited
Company
Shri Rajeev Gupta,
Commissioner,
CGST & Central
Excise
Commissionerate,
Kolkata South
Centre kolsouth.gst@g
ov.in
148
19AABCO85
13A1ZQ
OSL Scandinavian
Private Limited
West
Bengal
Private
Limited
Company
Atanu Majumdar,
Additional
Commissioner,
Directorate of
Commercial Taxes,
West Bengal
State majumder.ctax
@nic.in
149
19AABCH52
61Q1Z1
Haldia Nirman
Projects Private
Limited
West
Bengal
Private
Limited
Company
Atanu Majumdar,
Additional Commr,
West Bengal
State majumder.ctax
@wbcomTax.g
ov.in

majumder.ctax
@nic.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 125 of 195
150
19AAXFS553
6Q1ZW
Shri Hari
International
West
Bengal
Partnership Ajeet Kumar,
Deputy
Commissioner,
CGST & Central
Excise
Commissionerate,
Kolkata North
Centre kolkatanorth.gst
@gov.in

Detailed Agenda Note Agenda for 33rd GSTCM
Page 126 of 195
Category B1: Cases where the taxpayer say they received error : As per GST system log, there
are no evidences of error or submission/filing of TRAN1.’ As per GST System Logs, the taxpayer
has neither tried for Saving / Submitting or Filing TRAN1.

S.No. GSTIN/
Provisiona
l Id
Legal Name
(Name reported by the
Nodal Officer is in
brackets)
State Constituti
on of
business
Nodal Officer /
Jurisdiction Name
State/
Centre
E-Mail ID
151
22ANWPS
3099J1Z6
HARDEEP SINGH
SALUJA
Chhattisgarh Proprietors
hip
Shri Sumit Kumar
Agrawal, Assistant
Commr, CGST Raipur
Centre cgstrpr2@gmail.co
m
152
22ACHPJ0
131C1ZL
NIKHIL JAGGI
(NIKHIL JAGGI
(TRADE NAME JANKI
PESTICIDES)00
Chhattisgarh Proprietors
hip
Shri Sumit Kumar
Agrawal, Assistant
Commr, CGST Raipur
Centre cgstrpr2@gmail.co
m
153
24AAACK
8880F1ZG
KARVY
THERAPEUTICS PVT
LT D
Gujarat Private
Limited
Company
Sunil Kumar Singh,
Commr, CGST Gandhi
Nagar
Centre commr-
cexamd3@nic.in
154
24AANPT
1201B1ZA
SURESHKUMAR
BHIKALAL THAKKER
Gujarat Proprietors
hip
S.M. Saxena, Joint
Commissioner of State
Tax, Ahmedabad
State jcegov-
ct@gujarat.gov.in
155
24AACCG
4754G1ZR
GLOBAL SPECIAL
SPRINGS PRIVATE
LIMITED
Gujarat Private
Limited
Company
S.M. Saxena, Joint
Commissioner of State
Tax, Ahmedabad
State jcegov-
ct@gujarat.gov.in
156
24ABIFA0
960A1Z3
AVANTE
TABLEWARES
Gujarat Partnership Jaykant S Dave, Deputy
Commr of State, Bharuch
State dc14-vad2-
gstn@gujarat.gov.in
157
24AAEFK
7074L1Z1
KRISHNA
ENTERPRISE
Gujarat Partnership Jaykant S Dave, Deputy
Commr of State, Bharuch
State dc14-vad2-
gstn@gujarat.gov.in
158
24ABJFS7
809M1ZL
SIDDHARTH
ENTERPRISES
(SIDDHARTH
ENTERPRISE)
Gujarat Partnership Jaykant S Dave, Deputy
Commissioner of State,
Bharuch
State dc14-vad2-
gstn@gujarat.gov.in
159
24AADFT
7893F1ZV
TRADE LINKS
(TRADELINKS)
Gujarat Partnership Jaykant S Dave, Deputy
Commissioner of State,
Bharuch
State dc14-vad2-
gstn@gujarat.gov.in
160
24ACFPM
3463N1ZC
GIRISHCHANDRA
SHANTILAL MEHTA
(SHARDA SALES)
Gujarat Proprietors
hip
Kamleshkumar L.
Hadula, Deputy
Commissioner of State
Tax, Ahmedabad
State dc5-ahd2-
gstn@gujarat.gov.in
161
24AEZPM
4421J1Z4
SHAILABEN
GIRISHBHAI MEHTA
(SHAILABEN
GIRISHBHAI MEHTA)
Gujarat Proprietors
hip
Kamleshkumar L.
Hadula, Deputy
Commissioner of State
Tax, Ahmedabad
State dc5-ahd2-
gstn@gujarat.gov.in
162
24AAKFS
1788F1ZZ
SURAJ DYE CHEM Gujarat Partnership Jaykant S Dave, Deputy
Commissioner of State,
Bharuch
State dc14-vad2-
gstn@gujarat.gov.in
163
24AACFA
9010E1Z4
ABDULRAHIM
ISMAIL HAYAT & CO
Gujarat Partnership S.M. Saxena, Joint
Commissioner of State
Tax, Ahmedabad
State jcegov-
ct@gujarat.gov.in
164
24AAACR
1848N1Z6
ROHAN DYES &
INTERMEDIATES
LIMITED
Gujarat Public
Limited
Company
K. J. Solanki, Deputy
Commissioner of State
Tax, Ahmedabad
State jcegov-
ct@gujarat.gov.in
165
24AAVPT
8214C1ZH
JAGDISHBHAI
PRAGJIBHAI
THAKKAR
Gujarat Proprietors
hip
S.M. Saxena, Joint
Commissioner of State
Tax, Ahmedabad
State jcegov-
ct@gujarat.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 127 of 195
166
24AFPPT3
055G1Z8
SANJAYKUMAR
SEVAKRAM
THAKKER
Gujarat Proprietors
hip
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
167
24AACFP
0616M1ZE
PANCHVATI OIL
INDUSTRIES
Gujarat Partnership S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
168
24AGXPP
4689B1ZU
MULSHANKAR
KUBERDAS PATEL
Gujarat Proprietors
hip
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
169
24AADCT
4916E1ZL
TKT HIGHTECH CAST
PRIVATE LIMITED
(TKT HIGHTECH
CAST PRIVATE
LIMITED)
Gujarat Private
Limited
Company
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
170
24AAACZ
3924H1ZE
ZUARI AGRO
CHEMICALS LIMITED
(ZUARI AGRO)
Gujarat Public
Limited
Company
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
171
24AACFM
8983C1Z8
MAHESHWARY
STEEL CORPORAT
ION
Gujarat Partnership S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
172
29AAACA
8676P1ZT
ASIAD PAINTS
LIMITED (ASIAD
PAINTS LIMITED)
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State ctdgstit.grievance@
ka.gov.in,
jccteaudit@gmail.c
om,
basavaraj.sagar@ka
.gov.in
173
29AAACU
1411A1Z1
UNIPLY INDUSTRIES
LIMITED (UNIPLY
INDUSTRIES LTD)
Karnataka Public
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State jccteaudit@gmail.c
om,
basavaraj.sagar@ka
.gov.in
174
29AAIFP9
998C1ZG
PLASTO INC (PLASTO
INC)
Karnataka Partnership K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State jccteaudit@gmail.c
om,
basavaraj.sagar@ka
.gov.in
175
29AADCA
2239B1Z4
SIPANI PROPERTIES
PRIVATE LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievance@
ka.gov.in,
basavaraj.sagar@ka
.gov.in
176
29AEPPJ8
529L1ZM
MANOJKUMAR
SURESHCHAND JAIN
(SUPREME
MANOJKUMAR
SURESHCHAND JAIN-
PORTAL)
Karnataka Proprietors
hip
K.S. Basavaraj, Joint
Commr, Office of the
Commr of Commercial
Taxes, Bengaluru
State ctdgstit.grievance@
ka.gov.in,
jccteaudit@gmail.c
om,
basavaraj.sagar@ka
.gov.in
177
29AHJPK7
640L1ZR
MAHAVEER KUMAR
(MAHAVEER KUMAR)
Karnataka Proprietors
hip
K.S. Basavaraj, Joint
Commissioner,
Commercial Taxes,
Bengaluru
State ctdgstit.grievance@
ka.gov.in,
jccteaudit@gmail.c
om,
basavaraj.sagar@ka
.gov.in
178
29ARUPC
4374Q1ZS
VAGTARAM
NETHIRAMJI
CHOUDHARY
Karnataka Proprietors
hip
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievance@
ka.gov.in,
jccteaudit@gmail.c
om,
Detailed Agenda Note Agenda for 33rd GSTCM
Page 128 of 195
basavaraj.sagar@ka
.gov.in
179
29ABXPN
0980G1Z0
KONDA
VENKATAPATHI
NAGARAJA
(SHANTHALA
INDUSTRIES
KONDA
VENKATAPATHI
NAGARAJA- PORTAL)
Karnataka Proprietors
hip
K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State ctdgstit.grievance@
ka.gov.in,
jccteaudit@gmail.c
om,
basavaraj.sagar@ka
.gov.in
180
29AAKFK
0612Q1ZX
K S ENTERPRISES Karnataka Partnership K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievance@
ka.gov.in
181
29AYXPK
7220R1ZA
DODDAMANE
ANANTHA SHASTRY
KEERTHI NARAYANA
SASTRY (ANU
AGENCIES)
Karnataka Proprietors
hip
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievance@
ka.gov.in
182
29AZFPS0
160D1ZI
SHIVASWAMY
SUMAMAHESH
(SHIVASWAMY
SUMAMAHESH)
Karnataka Proprietors
hip
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievance@
ka.gov.in
183
32AADFA
6034F1Z2
ANURAG PICTURES
(ANURAG PICTURES)
Kerala Partnership Sunil Kumar V, State
Tax Officer, SGST,
Thriruvananthapuram
State vksuni.ctd@kerala.
gov.in
184
32AACFK
6606L1ZE
KANNANKANDY
SALES
CORPORATION
(KANNANKANDY
SALES
CORPORATION)
Kerala Partnership Sunil Kumar V, State
Tax Officer, SGST,
Thriruvananthapuram
State vksuni.ctd@kerala.
gov.in
185
32DBBPS
5876K1Z5
PRASANNAKUMARA
N
SANKARANARAYAN
(CB FURNITURE AND
INTERIORS)
Kerala Proprietors
hip
Biju Thomas, Deputy
Commissioner, CGST
Kochi
Centre bijuthomasvk@gma
il.com
186
32ADBFS
7745Q1ZH
SMARTUFF GLASS
LLP (SMARTUFF
GLASS LLP )
Kerala Limited
Liability
Partnership
Sunil Kumar V, State
Tax Officer, SGST,
Thriruvananthapuram
State vksuni.ctd@kerala.
gov.in
187
32AABCK
6147L1ZH
KURUVITHADAM
AGENCIES PRIVATE
LIMITED
Kerala Private
Limited
Company
Biju Thomas, Deputy
Commissioner, CGST
Kochi
Centre bijuthomasvk@gma
il.com
188
27AACCH
1921N1ZI
HERITAGE
LIFESTYLES &
DEVELOPERS
PRIVATE LIMITED
Maharashtra Private
Limited
Company
Kiran Verma,
Commissioner, CGST
Navi Mumbai
Centre archana1.nayak@ic
egate.gov.in
189
27ABOFS
6641Q1Z6
SANJAY TYRES
(SANJAY TYRES)
Maharashtra Partnership Dr. Sunil Bodhgire,
Deputy Commissioner of
State Tax, Mumbai
State gstit.State@mahagst
.gov.in
190
27AAAHH
2596C1ZG
HITESH PRAVINBHAI
KOTHARI
Maharashtra Hindu
Undivided
Family
Miss Kalyanehswari
Patil, Deputy
Commissioner of State
Tax, Mumbai
State gstit.State@mahagst
.gov.in
191
27AAHCS
5011P1Z1
SUNJEET
COMMUNICATIONS
PRIVATE LIMITED
Maharashtra Private
Limited
Company
Miss Kalyanehswari
Patil, Deputy
State gstit.State@mahagst
.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 129 of 195
Commissioner of State
Tax, Mumbai
192
27ABAPM
0315M1Z
U
ARUN PREMCHAND
MITTAL (ROHIT
INDUSTRIES)
Maharashtra Proprietors
hip
Mr. Milind Gawai,
Commissioner, Central
Tax, Pune-I
Commissionerate.
Centre commr-
cexpune1@nic.in
193
27AAECN
0471D1ZS
VBPO INDIA PRIVATE
LIMITED (VBPO
INDIA PVT LTD)
Maharashtra Private
Limited
Company
Kiran Verma,
Commissioner, CGST &
Central Excise
Commissionerate, Navi
Mumbai
Centre Naveen.De@icegate
.gov.in
194
27ADBPJ0
070H1ZZ
VIJAYSING
THANSING JAMADAR
Maharashtra Proprietors
hip
Miss Kalyanehswari
Patil, Deputy
Commissioner of State
Tax, Mumbai
State gstit.State@mahagst
.gov.in
195
27AAICA
0612R1ZH
ARIHANT ABODE
LIMITED
Maharashtra Public
Limited
Company
Rajesh Kumar Mishra,
Commissioner, CGST
Belapur
Centre Mahendra.Patil@ice
gate.gov.in
196
27AABCS
1848L1Z2
ARIHANT
SUPERSTRUCTURES
LIMITED
Maharashtra Public
Limited
Company
Rajesh Kumar Mishra,
Commissioner, CGST
Belapur
Centre Mahendra.Patil@ice
gate.gov.in
197
27AAAFS
5063R1Z
M
SAGAR ENTERPRISES Maharashtra Partnership K. K. Srivastav,
Additional
Commissioner, CGST
Mumbai Central
Centre comp-
gstmCentral@gov.i
n
198
27ACHPK
2599M1Z
X
GAUTAM
MANIKCHAND
KATARIYA
(MANIKCHAND
KESHRAIMAL
)
Maharashtra Proprietors
hip
Miss Kalyanehswari
Patil, Deputy
Commissioner of State
Tax, Mumbai
State gstit.State@mahagst
.gov.in
199
27AAJFD9
800A1ZQ
DEEP AUTOMOTIVE Maharashtra Partnership Miss Kalyanehswari
Patil, Deputy
Commissioner of State
Tax, Mumbai
State gstit.State@mahagst
.gov.in
200
27AADCC
8362K1ZB
CHAVAN MOTORS
DIVISION INDIA
PRIVATE LIMITED
Maharashtra Private
Limited
Company
Miss Kalyanehswari
Patil, Deputy
Commissioner of State
Tax, Mumbai
State gstit.State@mahagst
.gov.in
201
07AAACB
1215D2ZH
THE BRITISH MOTOR
CAR COMPANY (1934)
PRIVATE LIMITED
New Delhi Private
Limited
Company
Kuldeep Singh, Principal
Nodal Officer for State
GST, Delhi
State kuldeep.s71@gov.i
n
202
21AAFHR
1879H1Z3
RAJESH KUMAR
AGARWAL (RAJESH
KUMAR AGGARWAL)
Odisha Hindu
Undivided
Family
Dipankar Sahu, Joint
Commissioner,
Commercial Taxes,
Cuttack
State dcctitp@odishatax.g
ov.in
203
33ACYPV
8092P1Z6
MARAM REDDY
VENKATA
SUDHAKARA REDDY
(MARAM REDDY
VENKATA
SUDHAKARA REDDY)
Tamil Nadu Proprietors
hip
S. Ramasamy, Joint
Commissioner, Office of
the Commissioner, State
Tax, Chennai
State jccs@ctd.tn.gov.in
204
33AACCJ
1237B1ZB
RKN FLEXIBLES
PRIVATE LIMITED
(RKN FLEXIBLES
PRIVATE LIMITED)
Tamil Nadu Private
Limited
Company
S. Ramasamy, Joint
Commissioner, Office of
the Commissioner, State
Tax, Chennai
State jccs@ctd.tn.gov.in
205
33AAVFM
0198A1ZB
M K ENTERPRISES (M
K ENTERPRISES)
Tamil Nadu Partnership S. Ramasamy, Joint
Commissioner, Office of
State jccs@ctd.tn.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 130 of 195
the Commissioner, State
Tax, Chennai
206
33AAGFC
5806N1ZC
CALIBRE
INDUSTRIES (M/S
CALIBRE INDUSRIES)
Tamil Nadu Partnership S. Ramasamy, Joint
Commissioner, Office of
the Commissioner, State
Tax, Chennai
State jccs@ctd.tn.gov.in
207
33AAACK
2576L1ZF
CHEMPLAST
CUDDALORE VINYLS
LIMITED
(CHEMPLAST
CUDDALORE VINYLS
LIMITED)
Tamil Nadu Public
Limited
Company
S. Ramasamy, Joint
Commissioner, Office of
the Commissioner, State
Tax, Chennai
State jccs@ctd.tn.gov.in
208
33AEBPR
1540P1ZE
ABRAHAMPANDIAN
RAJAMANI
(RAJAMANI & CO)
Tamil Nadu Proprietors
hip
S. Ramasamy, Joint
Commissioner, Office of
the Commissioner, State
Tax, Chennai
State jccs@ctd.tn.gov.in>
209
33ACOPV
5310J4ZA
IRULANDI THEVAR
VETRIVEL (I
VETRIVEL
CONTRACTOR)
Tamil Nadu Proprietors
hip
S. Ramasamy, Joint
Commissioner, Office of
the Commissioner, State
Tax, Chennai
State jccs@ctd.tn.gov.in
210
33AABFF
5233F1ZY
FASHION TEX
CLOTHINGS
Tamil Nadu Partnership S. Ramasamy, Joint
Commissioner, State
Tax, Chennai
State jccs@ctd.tn.gov.in
211
33AAHFS
8244F1Z6
STARTIME APPARELS
(STAR TIME
APPARELS)
Tamil Nadu Partnership S. Ramasamy, Joint
Commr, State Tax,
Chennai
State jccs@ctd.tn.gov.in
212
33AAACT
6204C1Z0
THE FERTILISERS
AND CHEMICALS
TRAVANCORE
LIMITED
Tamil Nadu Public
Limited
Company
S. Ramasamy, Joint
Commr, State Tax,
Chennai
State jccs@ctd.tn.gov.in
213
33AADCG
0576B1Z5
PRECISION RUBBER
INDUSTRIES PRIVATE
LIMITED
Tamil Nadu Private
Limited
Company
Shri. G. Sreenivasa Rao,
Commr, CGST, Chennai
North
Centre comp.chennainorth
@gov.in
214
33AADCK
2121Q1ZL
KAFF APPLIANCES
INDIA PRIVATE
LIMITED
Tamil Nadu Private
Limited
Company
M. Sreedhar Reddy, Pr
Commr, CGST, Chennai
North
Centre comp.chennainorth
@gov.in
215
33AABCB
6089L1ZF
BOIS TECHNOLOGIES
PRIVATE LIMITED
Tamil Nadu Private
Limited
Company
S. Ramasamy, Joint
Commr, Office of the
Commr, State Tax,
Chennai
State jccs@ctd.tn.gov.in
216
33AACPB
3619C1ZK
GAUTAMCHAND
BAGRECHA
(RISHABH
ENTERPRISES)
Tamil Nadu Proprietors
hip
S. Ramasamy, Joint
Commr, Office of the
Commr, State Tax,
Chennai
State jccs@ctd.tn.gov.in
217
33ADDPV
1906G1ZR
MUTHIAH
VELLAIYAPPAN (M/S.
SENTHIL MURUGAN
MOTORS )
Tamil Nadu Proprietors
hip
S. Ramasamy, Joint
Commr, State Tax,
Chennai
State jccs@ctd.tn.gov.in
218
09AAFCM
7855F1Z4
MASCOT MOTORS
PRIVATE LIMITED
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner (IT),
Commercial Taxes,
Lucknow
State ctithqlu-up@nic.in
219
09AAHC
M3648Q1
ZO
MASCOT
AUTOMOTIVE INDIA
PRIVATE LIMITED
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner (IT),
Commercial Taxes,
Lucknow
State ctithqlu-up@nic.in
220
09AABCS
8137L1Z
W
SMC CORPORATION
(INDIA) PRIVATE
LIMITED (SMC
PNEUMATICS INDIA
PVT. LTD.
Uttar
Pradesh
Private
Limited
Company
Joint Commissioner (IT),
Commercial Taxes,
Lucknow
State ctithqlu-up@nic.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 131 of 195

221
09AAUFR
2288R1Z
W
RAMA COLONISERS
LLP
Uttar
Pradesh
Limited
Liability
Partnership
Nodal Officer, CGST,
Varanasi
Centre cexstvns@yahoo.co
.in
222
05AAIFP9
936C1Z4
PEARL PRODUCTS
(INDIA) (M/S PEARL
PRODUCTS INDIA,
ROORKEE)
Uttarakhand Partnership Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
223
05AAHFD
7113L1ZH
DARBARI
ENTERPRISES (M/S
DARBARI
ENTERPRISES)
Uttarakhand Partnership Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
224
05AIKPS5
984P1Z6
PANKAJ SHARMA
(M/S RELIABLE
PETRO SOLUTIONS)
Uttarakhand Proprietors
hip
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
225
05AAECP
9899F1ZU
PMV MALTINGS
PRIVATE LIMITED
(M/S PMV MALTINGS
PVT LTD)
Uttarakhand Private
Limited
Company
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
226
05AAKFD
3744N1Z5
DARBARI VINYLS
INDUSTRIES
Uttarakhand Partnership Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
227
05AIHPR2
874G1Z2
RUCHI (KUMAR
ASSOCIATS)
Uttarakhand Proprietors
hip
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
228
05ADGPK
6643J1ZF
VISHNU KUMAR
(KUMAR TRADER)
Uttarakhand Proprietors
hip
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
229
05ABBPK
7295D2ZQ
SHASHANK KUMAR
(KUMAR
ENTERPRISES)
Uttarakhand Proprietors
hip
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@g
mail.com
230
19AALCS
8117Q1ZF
SMS MEER INDIA
PRIVATE LIMITED
(SMS MEER INDIA
PVT LTD)
West Bengal Private
Limited
Company
Rajneesh Meena,
Assistant Commissioner,
CGST Kolkata North
Centre kolkatanorth.gst@g
ov.in
231
19AABCT
2439G1ZC
TOPSEL PRIVATE
LIMITED (M/S.
TOPSEL PVT. LTD)
West Bengal Private
Limited
Company
Tarun Kumar Majumder,
Assistant Commissioner,
CGST Kolkata North
Centre kolkatanorth.gst@g
ov.in
232
19AAACU
6289J1ZP
UNITED CHLORO
PARAFFINS PRIVATE
LIMITED ()
West Bengal Private
Limited
Company
Shri Rajeev Gupta,
Commissioner, CGST
Kolkata South
Centre comr2.kol-
cex@nic.in

Detailed Agenda Note Agenda for 33rd GSTCM
Page 132 of 195
Category B2: TTRAN -1 First time (Fresh)/Revision Attempted with No error or No valid error
reported. As per GST System Logs, the taxpayer has tried for Saving / Submitting/ Revision and
there are no evidences of system errors in the log.
S.No
.
GSTIN/
Provisional
Id
Legal Name
(Name reported by the
Nodal Officer is in
brackets)
State Constitution
of business
Nodal Officer /
Jurisdiction Name
State/
Centr
e
E-Mail ID
233
37AABCV99
03D1ZB
VRV TEXTILES
LIMITED
Andhra
Pradesh
Public
Limited
Company
M. Prakasarao, Deputy
Commissioner, State Tax,
Guntur
State apdcnrp@gmail.co
m
234
22AEUPK94
54L1ZS
SHANKAR DAS
KOTHARI (SHANKAR
DAS KOTHARI (
SIVOM WELDING AND
INDUSTRIAL WORKS)
)
Chhattisg
arh
Proprietorshi
p
Deepak Giri, Deputy
Commissioner, Office of
the Commissioner, State
Tax, Raipur
State deepakgiri.cctd-
cg@gov.in
235
24AAJCA23
32B1ZE
ARTA BROCH
CERAMICS PRIVATE
LIMITED
Gujarat Private
Limited
Company
Shri Mahesh Kumar
Sharma, Assistant
Commissioner, Central
GST Vadodara-1
Centre hqtech@rediffmail
.com
236
24ADAPP29
77Q1ZX
SIRAZ ISMAILBHAI
PIPERWADIYA (AUTO
ELECTRICALS)
Gujarat Proprietorshi
p
I.T.KESHWANI, Deputy
Commissioner of State Tax,
Rajkot
State dc22-
ct@gujarat.gov.in
237
24AAKFV39
94N1ZB
VINAYAK TEXTILES
(VINAYAK TEXTILE)
Gujarat Partnership Ku.D.D.Sodha, Deputy
Commissioner of State Tax,
Surat
State dc17-sur2-
gstn@gujarat.gov.i
n
238
24AACCT47
65C1ZJ
TOPLINE
SWITCHGEAR
PRIVATE LIMITED
Gujarat Private
Limited
Company
S.M Saxena , Joint
Commissioner of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
239
24AACCT82
43P1ZV
TRANSFORMERS &
RECTIFIERS (INDIA)
LIMITED
Gujarat Public
Limited
Company
Sunil Kumar Singh,
Commissioner, CGST &
Central Excise
Commissionerate, Gandhi
Nagar
Centre commr-
cexamd3@nic.in
240
24AACCV45
12D1ZU
VASANT
FABRICATORS
PRIVATE LIMITED
(VASANT
FABRICATORS
PRIVATE LIMITED)
Gujarat Private
Limited
Company
Sunil Kumar Singh,
Commissioner, CGST &
Central Excise
Commissionerate, Gandhi
Nagar
Centre commr-
cexamd3@nic.in
241
24AAOCS62
23N1ZW
S E POWER LIMITED
(S. E. POWER LTD.)
Gujarat Public
Limited
Company
M.K. Bhanderi, Deputy
Commissioner of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
242
24AAATR00
90B1Z4
RELIANCE MUTUAL
FUND (RELIANCE
MUTUAL FUND)
Gujarat Society/
Club/ Trust/
AOP
M.K. Bhanderi, Deputy
Commissioner of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.in
243
24AACCV84
91K1ZT
VOVANTIS
LABORATORIES
PRIVATE LIMITED
Gujarat Private
Limited
Company
Shri Mahesh Kumar
Sharma, Assistant
Commissioner, Central
GST & Central Excise
Commissionerate,
Vadodara-1
Centre hqtech@rediffmail
.com
244
24CHVPM01
72P1ZO
SHUBHAM MAHIPAL
(SHUBHAM STEEL)
Gujarat Proprietorshi
p
Shashi Kant Sharma,
Assistant Commissioner,
CGST Commissionerate,
Gandhidham
Centre Shashi.Sharma@ic
egate.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 133 of 195
245
06AAAFV02
19J1ZF
VIJAY SALES (VIJAY
SALES)
Haryana Partnership Abhishek Batra, State
Excise & Taxation Officer,
Gurugram (East)
State detcgre@gmail.co
m
246
06AABCJ92
85A1ZN
JFE SHOJI TRADE
INDIA PRIVATE
LIMITED
Haryana Private
Limited
Company
Nodal Officer, IT Issues,
State GST, Haryana
State gsttihry@gmail.co
m
247
06AAACD02
25H1ZA
DONALDSON INDIA
FILTER SYSTEMS
PRIVATE LIMITED
(DONALDSON INDIA
FILTER SYSTEM PVT.
LTD.)
Haryana Private
Limited
Company
Nodal Officer, IT Issues,
State GST, Haryana
State gsttihry@gmail.co
m
248
06AACCH56
00C1Z9
SANKO GOSEI
TECHNOLOGY INDIA
PRIVATE LIMITED
Haryana Private
Limited
Company
Babulal, Superintendent,
CGST Commissionrate,
Gurugram
Centre gstggm56@gmail.
com
249
29AACCM3
174A1ZR
MOTHER DAIRY
FRUIT & VEGETABLE
PRIVATE LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State ctdgstit.grievance
@ka.gov.in
jccteaudit@gmail.
com,
basavaraj.sagar@k
a.gov.in
250
29AAEFR89
69F1ZJ
R K MARKETING (R.K
MARKETING)
Karnataka Partnership K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gmail.
com,
basavaraj.sagar@k
a.gov.in
251
29AABFW2
367H1ZX
WINGS MARKETING
(WINGS MARKETING)
Karnataka Partnership K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gmail.
com,
basavaraj.sagar@k
a.gov.in
252
29AAFFB16
93K1Z4
BRIGHT CERAMICS
(BRIGHT CERAMICS)
Karnataka Partnership K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gmail.
com,
basavaraj.sagar@k
a.gov.in
253
29AABFB67
93N1ZR
BRIGHT INDUSTRIES
(BRIGHT INDUSTRIES)
Karnataka Partnership K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gmail.
com,
basavaraj.sagar@k
a.gov.in
254
29AAACL29
37J1ZA
LIFESTYLE
INTERNATIONAL
PRIVATE LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievance
@ka.gov.in
255
29AHRPK51
85A1Z2
NAWAB KHAN (A R
STEELS )
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State ctdgstit.grievance
@ka.gov.in
256
29AAGCK45
73M1ZV
KASI PHARMA
DISTRIBUTORS
PRIVATE LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State ctdgstit.grievance
@ka.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 134 of 195

257
29AAACA12
47J1ZS
AHUJA
CONTINENTAL
PRIVATE LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commissioner, Office of
the Commissioner of
Commercial Taxes,
Bengaluru
State ctdgstit.grievance
@ka.gov.in
258
32AAPCS06
32L1Z9
SELFSHINE
POLYMERS INDIA
PRIVATE LIMITED
Kerala Private
Limited
Company
Sunil Kumar V, State Tax
Officer, SGST,
Thriruvananthapuram
State vksuni.ctd@kerala
.gov.in
259
32AAAFL84
56D1ZK
LEO DISTRIBUTORS
(LEO DISTRIBUTORS)
Kerala Partnership Biju Thomas, Deputy
Commissioner, CGST
Kochi
Centre bijuthomasvk@gm
ail.com
260
32AAECK29
11P1ZI
KALPAKA
DISTRIBUTORS
PRIVATE LIMITED
Kerala Private
Limited
Company
Sunil Kumar V, State Tax
Officer, SGST,
Thriruvananthapuram
State vksuni.ctd@kerala
.gov.in
261
32AAICS155
0Q1Z3
SELFRIDGES PVT LTD
()
Kerala Private
Limited
Company
Biju Thomas, Deputy
Commissioner, CGST &
Central Excise
Commissionerate, Kochi
Centre bijuthomasvk@gm
ail.com
262
27AADCR19
30N1Z6
HOUSEFULL
INTERNATIONAL
LIMITED
Maharash
tra
Public
Limited
Company
D. N. Shetty,
Superintendent, CGST
Mumbai East
Centre mumbaieastgstniss
ues@gmail.com
263

27AAACR71
91Q1ZM
RAMA PHOSPHATES
LIMITED
Maharash
tra
Public
Limited
Company
Dr. Sunil Bodhgire, Deputy
Commissioner of State Tax,
Mumbai
State gstit.State@mahag
st.gov.in
264
27AAHFH82
06Q1ZT
HERITAGE
LIFESTYLES LLP
Maharash
tra
Limited
Liability
Partnership
Kiran Verma,
Commissioner, CGST Navi
Mumbai
Centre archana1.nayak@i
cegate.gov.in
265
27ABAPM37
08Q1ZB
PREMCHAND
RAMSARUP MITTAL
(PREMCHAND
RAMSWARUP
MITTAL)
Maharash
tra
Proprietorshi
p
Miss Kalyanehswari Patil,
Deputy Commissioner of
State Tax, Mumbai
State gstit.State@mahag
st.gov.in
266
27AAEFS86
20E1Z8
S S MIRJE AND
COMPANY (M/S S.S.
MIRJE & COMPANY)
Maharash
tra
Partnership Santosh Kumar Vatsa,
Additional Commissioner
(CCO), GST & Customs,
Pune Zone
Centre santosh.vatsa@nic.
in
267
27AADCT57
80G1Z3
TKG INDUSTRIES
PRIVATE LIMITED
Maharash
tra
Private
Limited
Company
Miss Kalyanehswari Patil,
Deputy Commissioner of
State Tax, Mumbai
State gstit.State@mahag
st.gov.in
268
27AAKCS75
85D1ZW
SCIVIC ENGINEERING
INDIA PRIVATE
LIMITED ()
Maharash
tra
Private
Limited
Company
Mr. Milind Gawai,
Commissioner, Central
Tax, Pune-I
Commissionerate
Centre santosh.vatsa@nic.
in
269
27AGSPA82
39M1ZR
NITIN JAIPRAKASH
AGRAWAL ()
Maharash
tra
Proprietorshi
p
Miss Kalyanehswari Patil,
Deputy Commissioner of
State Tax, Mumbai
State gstit.State@mahag
st.gov.in
270
07AARCS17
60K1ZV
SIRONA DENTAL
SYSTEMS PRIVATE
LIMITED
New
Delhi
Private
Limited
Company
Kuldeep Singh, Principal
Nodal Officer for State
GST, Delhi
State kuldeep.s71@gov.
in
271
07AAGCM1
285N1Z2
MAHESH CHAND JAIN
AND SONS SARRAF
PRIVATE LIMITED
New
Delhi
Private
Limited
Company
Kuldeep Singh, Principal
Nodal Officer for State
GST, Delhi
State kuldeep.s71@gov.
in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 135 of 195
272
07AADCM6
630J2ZD
MOUNTAIN VALLEY
SPRINGS INDIA
PRIVATE LIMITED
New
Delhi
Private
Limited
Company
Kuldeep Singh, Principal
Nodal Officer for State
GST, Delhi
State kuldeep.s71@gov.
in
273
07AAPCS61
24B1ZG
UNINAV
DEVELOPERS
PRIVATE LIMITED
New
Delhi
Private
Limited
Company
Kuldeep Singh, Principal
Nodal Officer for State
GST, Delhi
State kuldeep.s71@gov.
in
274
07AABCU55
93N1ZO
AAGMAN SERVICES
PRIVATE LIMITED
New
Delhi
Private
Limited
Company
Kuldeep Singh, Principal
Nodal Officer for State
GST, Delhi
State kuldeep.s71@gov.
in
275
07ADRPG36
37M1Z2
USHA GUPTA New
Delhi
Proprietorshi
p
Kuldeep Singh, Principal
Nodal Officer for State
GST, Delhi
State kuldeep.s71@gov.
in
276
03AAEFF69
79M1ZW
FLAURATEK
COMMUNICATIONS
Punjab Partnership Pawan Garg, Deputy
Commissioner of State Tax,
Ludhiana
State aetcgstpb@gmail.c
om
277
03AADCM6
630J1ZM
MOUNTAIN VALLEY
SPRINGS INDIA
PRIVATE LIMITED
Punjab Private
Limited
Company
Pawan Garg, Deputy
Commr of State Tax,
Ludhiana
State aetcgstpb@gmail.c
om
278
08AAGCM8
269C1Z9
MG POLYPLAST
INDUSTRIES PRIVATE
LIMITED
Rajasthan Private
Limited
Company
Arun Kumar,
Commissioner, CGST
Jaipur
Centre ccojaipur@gmail.c
om
279
33AEKPP97
06N1ZV
RAGAVAN PRASAD
(MAXFAB)
Tamil
Nadu
Proprietorshi
p
S. Ramasamy, Joint
Commr, State Tax, Chennai
State jccs@ctd.tn.gov.in
280
33AAMFK2
550P1ZZ
KANAGAJOTHI
AGENCIES
Tamil
Nadu
Partnership S. Ramasamy, Joint
Commr, Chennai
State jccs@ctd.tn.gov.in
>
281
33AAFCG08
61R1ZA
MYERS TYRE SUPPLY
(INDIA) LIMITED
Tamil
Nadu
Public
Limited
Company
S. Ramasamy, Joint
Commr, Chennai
State jccs@ctd.tn.gov.in
282
33AAHCA83
41E1ZY
AMPO VALVES INDIA
PRIVATE LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commr, Chennai
State jccs@ctd.tn.gov.in
283
33AAPFB49
60P1ZV
BRITE APPARELS Tamil
Nadu
Partnership S. Ramasamy, Joint
Commr, State Tax, Chennai
State jccs@ctd.tn.gov.in
284
33AABCO11
04F1Z9
OSWAL WELDMESH
PRIVATE LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy, Joint
Commissioner, State Tax,
Chennai
State jccs@ctd.tn.gov.in
285
33AEEPK40
27M1ZK
RAMASAMY
KALAIMANI
(PENGUIN
ENGINEERS)
Tamil
Nadu
Proprietorshi
p
Shri. G. Sreenivasa Rao,
Commr, CGST Chennai
North
Centre comp.chennainorth
@gov.in
286
33AACCI04
63J1ZT
ITALINDIA PACKPLUS
PRIVATE LIMITED
Tamil
Nadu
Private
Limited
Company
Shri. G. Sreenivasa Rao,
Commissioner, CGST
Chennai North
Centre comp.chennainorth
@gov.in
287
33AAIFG928
4A1ZH
GREENWOOD
TRADING COMPANY
Tamil
Nadu
Partnership S. Ramasamy, Joint
Commissioner, State Tax,
Chennai
State jccs@ctd.tn.gov.in
288
09AGUPC81
91J1ZO
SHYAMA
CHAUDHARY (SHYAN
CHAUDHARY)
Uttar
Pradesh
Proprietorshi
p
Joint Commissioner (IT),
Commercial Taxes,
Lucknow
State ctithqlu-up@nic.in
289
09AACCJ18
14E1ZX
J H V STEELS LIMITED
(JHV. STEELS PVT
LTD)
Uttar
Pradesh
Public
Limited
Company
Sayan Debberma, Assistant
Commissioner, CGST
Varanasi
Centre cexstvns@yahoo.c
o.in
290
05AVIPP864
5F1ZA
SANTOSH PATHAK
(M/S BHAGWATI
SANITATION,
Uttarakha
nd
Proprietorshi
p
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@
gmail.com
Detailed Agenda Note Agenda for 33rd GSTCM
Page 136 of 195
RAMPUR ROAD
HALDWANI)
291
05ADGPS65
33D1ZN
DINESH KUMAR
SOMANI (M/S JAI
MATA DI
INDUSTRIES)
Uttarakha
nd
Proprietorshi
p
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@
gmail.com
292
05ADCPV22
26N1ZD
SACHIN KUMAR
VISHNOI (SACHIN
KUMAR VAISHNO
(COLOUR WORLD
PAINT & CEMETN )
Uttarakha
nd
Proprietorshi
p
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra75@
gmail.com
293
19AABCM5
674J1Z1
MCNROE CONSUMER
PRODUCTS PRIVATE
LIMITED
West
Bengal
Private
Limited
Company
Ajeet Kumar, Deputy
Commissioner, CGST &
Central Excise
Commissionerate, Kolkata
North
Centre kolkatanorth.gst@
gov.in

Detailed Agenda Note Agenda for 33rd GSTCM
Page 137 of 195

Category B3: Taxpayer has Successfully 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 Constitution
of business
Nodal Officer / Jurisdiction
Name
State/
Centre
E-Mail ID
294
10AZDPG1
996R1Z0
RAJENDRA PRASAD
GUPTA (KHANAK
ENTERPRISE)
Bihar Proprietorship Mukesh Kumar, Assistant
Commissioner, Commercial
Taxes Department, Patna
State mukesh.kumar
1982@gov.in
295
22AAYFS4
738F1ZT
SHIVAM AGRO &
STEEL INDUSTRIES
(SHIVAM AGRO)
Chhattisg
arh
Partnership Deepak Giri, Deputy
Commissioner, Office of the
Commissioner, State Tax,
Raipur
State deepakgiri.cctd
-cg@gov.in
296
24AACCG
2934J1ZQ
GALLANTT METAL
LIMITED
Gujarat Public Limited
Company
Bhupendra M. Shrimali,
Deputy Commissioner of
State Tax,
Gandhidham
State dc25-
ct@gujarat.gov
.in
297
24AAECR7
068L1ZY
RSK INDUSTRIES
PRIVATE LIMITED
Gujarat Private Limited
Company
M.K. Bhanderi, Deputy
Commr Ahmedabad
State jcegov-
ct@gujarat.gov
.in
298
24ABCPT7
217M1ZC
PRAVINKUMAR
POPATLAL THAKKAR
Gujarat Proprietorship S.M. Saxena, Joint Commr
State Tax, Ahmedabad
State jcegov-
ct@gujarat.gov
.in
299
24ABQPV6
888A1Z2
JYOTI VERMA
(TIRUPATI
MARKETING)
Gujarat Proprietorship S.M. Saxena, Joint Commr
Ahmedabad
State jcegov-
ct@gujarat.gov
.in
300
24AEJPS52
23C1ZR
DIPAKKUMAR
MAFATLAL SHAH
(PRECISSION PROCESS)
Gujarat Proprietorship Kamleshkumar L. Hadula,
Deputy Commr Ahmedabad
State dc5-ahd2-
gstn@gujarat.g
ov.in
301
24AADCS3
050L1ZG
SIDDHARTH WEAVES
PVT LTD
Gujarat Private Limited
Company
Ku.D.D.Sodha, Deputy
Commr State Tax, Surat
State dc17-sur2-
gstn@gujarat.g
ov.in
302
06AKNPS8
742C1ZU
AJAY SINGAL (CHIRAG
TRADING CO)
Haryana Proprietorship Nodal Officer, IT Issues,
State GST, Haryana
State gsttihry@gmail
.com
303
06AAACL
0140P6ZI
LARSEN & TOUBRO
LIMITED
Haryana Public Limited
Company
Nodal Officer, IT Issues,
State GST, Haryana
State gsttihry@gmail
.com
304
29AAACB
7461R1ZZ
BIOCON LIMITED
(BIOCON LTD)
Karnataka Public Limited
Company
G. Narayanaswamy,
Commissioner, CGST
Bengaluru South
Centre commr-
cexblr1@nic.in
305
29APYPK5
759B1Z8
SANDEEP KUMAR
SURESH (SANDEEP
KUMAR SURESH)
Karnataka Proprietorship K.S. Basavaraj, Joint
Commissioner, Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
306
29AACCA
8907B1ZU
ATRIA CONVERGENCE
TECHNOLOGIES
LIMITED
Karnataka Public Limited
Company
K.S. Basavaraj, Joint
Commissioner, Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
307
29AACCF6
446N1Z2
FIKKA TECHNOLOGIES
PRIVATE LIMITED
Karnataka Private Limited
Company
K.S. Basavaraj, Joint Commr,
Commercial Taxes,
Bengaluru
State basavaraj.sagar
@ka.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 138 of 195
308
29ANCPS8
280K1Z9
PRADEEPKUMAR
SOMANI (PRADEEP
KUMAR SOMANI)
Karnataka Proprietorship K.S. Basavaraj, Joint
Commir, Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
309
29CGIPS00
58Q2ZJ
RAGHAV SOMANI
(RAGHAV SOMANI)
Karnataka Proprietorship K.S. Basavaraj, Joint Commr,
Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
310
29AADCK
4934D1ZK
KAVVERI TELECOM
INFRASTRUCTURE
LIMITED
(KAVERITELECOM
INFRASTRUCTURE
LTD)
Karnataka Private Limited
Company
K.S. Basavaraj, Joint
Commissioner, Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
311
29AGXPR1
683H1ZI
HOODI GOVINDAPPA
RAGHAVENDRA
(HOODI GOVINDAPPA
RAGHVANDERA)
Karnataka Proprietorship K.S. Basavaraj, Joint
Commissioner, Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
312
29AAGCR
4375J1ZU
RAZORPAY SOFTWARE
PRIVATE LIMITED
(RAZORPAY
SOFTWARE PVT LTD)
Karnataka Private Limited
Company
K.S. Basavaraj, Joint
Commissioner, Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
313
29AAFCB7
435E1ZN
BIOCON ACADEMY
(BIOCON ACADEMY)
Karnataka Private Limited
Company
K.S. Basavaraj, Joint
Commissioner, Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State jccteaudit@gm
ail.com,
basavaraj.sagar
@ka.gov.in
314
29AAECA
8940N1Z2
ASTER VINYL LIMITED Karnataka Public Limited
Company
K.S. Basavaraj, Joint Commr
Bengaluru
State basavaraj.sagar
@ka.gov.in
315
29CKDPS6
262H1ZP
KHANGAR SINGH
(KHANGAR SINGH(JAIN
COMPUTERS ))
Karnataka Proprietorship K.S. Basavaraj, Joint
Commr,, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
316
29AEYPA0
438E1ZH
JAKKAMPOTI
ANANDKUMAR
(JAKKAMPOTI
ANANDKUMAR)
Karnataka Proprietorship K.S. Basavaraj, Joint Commr,
Commercial Taxes,
Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
317
29AAECK
9558L1ZO
KAVERI MEDI HOUSE
PRIVATE LIMITED
(KAVERI MEDI HOUSE
(P) LTD)
Karnataka Private Limited
Company
K.S. Basavaraj, Joint
Commissioner, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
318
32AEWPP6
007J1Z5
PRASANNAKUMARAN
UNNITHAN
CHANDRASEKHARA
PILLAI (C.B
ELECTRICALS)
Kerala Proprietorship Sunil Kumar V, State Tax
Officer, SGST,
Thriruvananthapuram
State vksuni.ctd@ke
rala.gov.in
319
32AAACL
0140P2ZR
LARSEN & TOUBRO
LIMITED (LARSEN &
TOUBRO LIMITED
(INFRASTRUCTURE
VERTICAL))
Kerala Public Limited
Company
Biju Thomas, Deputy
Commissioner, CGST Kochi
Centre bijuthomasvk
@gmail.com
320
32AABCF7
004K1ZY
FRIDGEHOUSE RETAIL
PRIVATE LIMITED
Kerala Private Limited
Company
Biju Thomas, Deputy
Commissioner, CGST Kochi
Centre bijuthomasvk
@gmail.com
Detailed Agenda Note Agenda for 33rd GSTCM
Page 139 of 195
321
27ABFPT8
857N1ZL
VINOD KUMAR TATER
(SUPER PLYWOOD)
Maharash
tra
Proprietorship Sruti Vijayakumar, Assistant
Commissioner DIV-VI,
CGST Commissionerate,
Thane
Centre sruti.vijayakum
ar@gov.in
322
27AAVCS0
117N1ZU
SNEHANJALI
ELECTRONICS AND
TRADING PRIVATE
LIMITED
Maharash
tra
Private Limited
Company
Shri Ashutosh Nath, Deputy
Commissioner Div-II, CGST
Commissionerate, Thane
Centre d2tech.thanegst
@gov.in
323
27AAAFL0
135F1ZV
LIBA ENTERPRISE
(LIBA ENTERPRISE)
Maharash
tra
Partnership S.K Vimalanathan,
Commissioner, CGST Thane
Centre commrgstthane
@gmail.com
324
27AAACA
3427G1Z1
APCOTEX INDUSTRIES
LIMITED
Maharash
tra
Public Limited
Company
Kalyanehswari Patil, Deputy
Commissioner of State Tax,
Mumbai
State gstit.State@ma
hagst.gov.in
325
27APQPB6
561A1Z1
SACHIN RAMCHANDRA
BAIT (SACHIN
RAMCHANDRA BAIT ,
PROP OF S3 SECURITY
TECHNOLOGY)
Maharash
tra
Proprietorship Dr. Sunil Bodhgire, Deputy
Commissioner of State Tax,
Mumbai
State gstit.State@ma
hagst.gov.in
326
27ALMPS3
607E1ZZ
HASMUKHA MANGAL
SHAH (AKAR
ENTERPRISE)
Maharash
tra
Proprietorship D. N. Shetty, Superintendent,
CGST Mumbai East
Centre mumbaieastgst
nissues@gmail
.com
327
27BKFPK4
264E1Z8
SURESH KATEKHAYE
(SURESH KATEKHAYE)
Maharash
tra
Proprietorship Miss Kalyanehswari Patil,
Deputy Commissioner of
State Tax, Mumbai
State gstit.State@ma
hagst.gov.in
328
33AAWFS
1291D1Z2
SRI VINAYAGA
AGENCIES (SRI
VINAYAGA AGENCIES)
Tamil
Nadu
Partnership S. Ramasamy, Joint
Commissioner, State Tax,
Chennai
State jccs@ctd.tn.go
v.in
329
33AADCB
8986G1ZE
BMW INDIA FINANCIAL
SERVICES PRIVATE
LIMITED
Tamil
Nadu
Private Limited
Company
S. Ramasamy, Joint
Commissioner, State Tax,
Chennai
State jccs@ctd.tn.go
v.in
330
33ADJPF2
936N1ZE
OLIMOHAMMED
FATHUMA BIVI
(TVL.REYAS SHOPPING
)
Tamil
Nadu
Proprietorship S. Ramasamy, Joint
Commissioner, State Tax,
Chennai
State jccs@ctd.tn.go
v.in
331
33AAFCR3
702G1ZS
ROYAL WINGS AUTO
PRIVATE LIMITED
Tamil
Nadu
Private Limited
Company
S. Ramasamy, Joint Commir,
State Tax, Chennai
State jccs@ctd.tn.go
v.in
332
33AAQFA
5599J1ZU
ANBU MOTORS Tamil
Nadu
Partnership S. Ramasamy, Joint Commir,
State Tax, Chennai
State jccs@ctd.tn.go
v.in
333
33AZZPB7
286P1ZC
JAVANTARAM
BABULAL (TVL.
MAHALAKSHMI
ELECTRICALS)
Tamil
Nadu
Proprietorship S. Ramasamy, Joint
Commissioner, State Tax,
Chennai
State jccs@ctd.tn.go
v.in
334
33AAJCA0
977A1Z2
ASCENT E DIGIT
SOLUTIONS PRIVATE
LIMITED
Tamil
Nadu
Private Limited
Company
S. Ramasamy, Joint
Commissioner, State Tax,
Chennai
State jccs@ctd.tn.go
v.in
335
33AMJPS8
465L1ZA
RAJA MOHAMED SABIK
AHAMED
Tamil
Nadu
Proprietorship S. Ramasamy, Joint
Commissioner, State Tax,
Tamil Nadu
State jccs@ctd.tn.go
v.in
336
05ACMPM
4522F1ZS
ASHISH MITTAL (M/S
U.P. AUTOMOBILES,
264/2, NEW ADARSH
NAGAR, ROORKEE.)
Uttarakha
nd
Proprietorship Anurag Mishra, Deputy
Commr (IT), State Taxes,
Uttarakhand
State anuragmishra7
5@gmail.com
337
05AANHS
1785D1ZZ
SUNIL KUMAR AND
SONS (M/S ROORKEE
STEELS)
Uttarakha
nd
Hindu
Undivided
Family
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra7
5@gmail.com
338
05AADCM
1667M1Z9
MITTAL MACHINES
PVT LTD (M/S MITTAL
MACHINES PVT LTD)
Uttarakha
nd
Private Limited
Company
Anurag Mishra, Deputy
Commissioner (IT), State
Taxes, Uttarakhand
State anuragmishra7
5@gmail.com
Detailed Agenda Note Agenda for 33rd GSTCM
Page 140 of 195
339
19AAACO
9500C1ZQ

OSL PRESTIGE PRIVATE
LIMITED
West
Bengal
Private Limited
Company
Tarun Kumar Majumder,
Assistant Commr, CGST
Kolkata North
Centre kolkatanorth.gs
t@gov.in


Category B4: Cases where the taxpayer received the error: 'Incorrect declaration of stock.
Problem in filing TRAN-2.' There are no technical issues in saving/submitting or filing of TRAN1.
The taxpayer is facing issues in filing TRAN-2.
S.No. GSTIN/
Provisional Id
Legal Name
(Name reported by the
Nodal Officer is in
brackets)
State Constitution
of business
Nodal Officer /
Jurisdiction Name
State/
Centre
E-Mail ID
340
37AAACA544
3N1ZH
APOLLO HOSPITALS
ENTERPRISE LTD
Andhra
Pradesh
Public
Limited
Company
M. Srihari Rao,
Commissioner, CGST
Guntur
Centre srihari.rao@go
v.in
341
24AAAFE720
1P1ZI
ELEMBICA SERVICES
(ELEMBICA SERVICES)
Gujarat Partnership M.K. Bhanderi, Deputy
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov
.in
342
24ALQPS4184
C1ZV
JATINBHAI
MANHARLAL SHAH
Gujarat Proprietorshi
p
M.K. Bhanderi, Deputy
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov
.in
343
24AAGFA028
7M1ZE
AMBASPEED
ENGNEERS (AMBA
SPEED ENGINEERS)
Gujarat Partnership M.K. Bhanderi, Deputy
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov
.in
344
24AABFC660
4M1ZK
CHOKHAWALA
DISTRIBUTORS
Gujarat Partnership S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov
.in
345
24AACCS981
3J1Z6
SUNRISE POLYMERS &
INDUSTRIES (INDIA)
LIMITED
Gujarat Public
Limited
Company
S.M. Saxena, Joint
Commr of State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov
.in
346
24AAAFV021
9J1ZH
VIJAY SALES (VIJAY
SALES)
Gujarat Partnership Jayendra Kumar H.
Desai, Deputy Commr
of State Tax, Surat
State dc16-sur1-
gstn@gujarat.g
ov.in
347
29AACCP125
1H1ZK
PRAKASH RETAIL
PRIVATE LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
348
29AACCV990
7G1ZX
V - RETAIL PRIVATE
LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
349
29BZRPS4435
C1ZX
BHAGWAN SINGH
(BHAGWAN SINGH)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
350
29BZQPS7015
D1ZY
KARAN SINGH (KARAN
SINGH)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
351
29AAWPP315
3F1Z8
JEEVAN SINGH
RAJPUROHIT
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
352
29AAQPP2156
G1ZB
RAMPRASAD PAREEK
(RAMPRASAD
PAREEKH)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
353
29AALFD300
7B1ZV
D5 LIFESCIENCES LLP Karnataka Limited
Liability
Partnership
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
354
29AGDPB461
8A1ZZ
ASHOK SHARMILA
BOHRA
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 141 of 195
355
29AAMFT493
2E1ZW
TEKNO COMPU
MOBILES (TEKNO
COMPU MOBILES)
Karnataka Partnership K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
356
29AADFE856
7F1Z3
EASTERN TRADELINK
(EASTERN TRADELINK)
Karnataka Partnership K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
357
29AFQPK3975
F1ZV
SUJITH KUMAR (K
CHAMPLAL
JEWELLERS)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
358
29ACMPK190
6H1ZI
HEMANTH KUMAR
(LUNKED ELECTRIC
STORES)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
359
29ADRPM219
8R1ZA
MITTHULAL
KUSHALRAJ (MK
ELECTRIC CO)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
360
29AAXPC726
9E1Z5
MAHAVEER CHAND
(MM LUNKAD
ELECTRICALS)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
361
29ADKPJ0387
N1ZX
NIRMAL JAIN (NIHAL
IMPORTS)
Karnataka Proprietorshi
p
K.S. Basavaraj,
Commercial Taxes,
Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
362
29AADFO455
8N1ZL
ORBIT CABLES (ORBIT
CABLES)
Karnataka Partnership K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
363
29AAOFP6028
P1ZC
PRIME STEELS (PRIME
STEELS)
Karnataka Partnership K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
364
29AQGPC021
1R1ZU
KIRAN PANKAJ
CHANDAK (AMBIKA
ENTERPRISES)
Karnataka Proprietorshi
p
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
365
29AAAHC691
9C1ZI
CHAND MAHAVEER
(LUNKAD ASSOCIATES)
Karnataka Hindu
Undivided
Family
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
366
29AAOFG803
7H1ZX
GALA KITCHEN
WORLD (GALA
KITCHEN WORLD)
Karnataka Partnership K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
367
29AAJCM685
8Q1ZA
MD RETAIL INDIA
PRIVATE LIMITED (MD
RETAIL INDIA PRIVATE
LIMITED)
Karnataka Private
Limited
Company
K.S. Basavaraj, Joint
Commr, Commercial
Taxes, Bengaluru
State ctdgstit.grievan
ce@ka.gov.in
368
32AAEPA417
1C1ZK
HEMALATHA RANKA
(HEMALATHA RANKA)
Kerala Proprietorshi
p
Sunil Kumar V, State
Tax Officer, SGST,
Thriruvananthapuram
State vksuni.ctd@ke
rala.gov.in
369
27AAACN129
9D1ZK
NEON LABORATORIES
LIMITED
Maharash
tra
Public
Limited
Company
D. N. Shetty,
Superintendent, CGST
Mumbai East
Centre mumbaieastgst
nissues@gmail
.com
370
27AADCK052
8K1ZJ
SCOPE INGREDIENTS
PRIVATE LIMITED
Maharash
tra
Private
Limited
Company
S.K Vimalanathan,
Commr, CGST Thane
Centre commrgstthane
@gmail.com
371
07AENPK546
8H1Z2
CHARU KAPOOR
(CHARU KAPOOR)
New
Delhi
Proprietorshi
p
Kuldeep Singh,
Principal Nodal Officer
for State GST, Delhi
State kuldeep.s71@g
ov.in
372
07AAECA642
1C1Z7
AVS DECOR PRIVATE
LIMITED (AVS DÉCOR
PRIVATE LIMITED)
New
Delhi
Private
Limited
Company
Kuldeep Singh,
Principal Nodal Officer
for State GST, Delhi
State kuldeep.s71@g
ov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 142 of 195
373
07AAACL605
3B1ZY
LEASE PLAN INDIA
PRIVATE LIMITED
New
Delhi
Private
Limited
Company
Dushyant Kumar,
GSTO, Trade & Taxes
Department, New Delhi
State dushyant.kuma
r43@gov.in
374
07AAACT482
5H1ZE
TRIVEDI & SONS P LTD
(TRIVEDI & SONS)
New
Delhi
Private
Limited
Company
Dushyant Kumar,
GSTO, Trade & Taxes
Department, New Delhi
State dushyant.kuma
r43@gov.in
375
03AAICP0987
G1ZD
PHILIPS LIGHTING
INDIA LIMITED
Punjab Public
Limited
Company
Pawan Garg, Deputy
Commr of State Tax,
Ludhiana
State aetcgstpb@gm
ail.com
376
03AAPFK5336
E1ZG
KITE COMMERCE (KITE
COMMERCE)
Punjab Partnership Pawan Garg, Deputy
Commr of State Tax,
Ludhiana
State aetcgstpb@gm
ail.com
377
03AACHN246
8M1Z2
NARESH AGGARWAL
HUF (NARESH
DISTRIBUTOR)
Punjab Hindu
Undivided
Family
Pawan Garg, Deputy
Commr of State Tax,
Ludhiana
State aetcgstpb@gm
ail.com
378
03ABSFS3611
E1ZD
SUPER MARKETING CO
(SUPER MARKETING
CO.)
Punjab Partnership Pawan Garg, Deputy
Commr of State Tax,
Ludhiana
State aetcgstpb@gm
ail.com
379
08AAQPN929
0B1ZA
SHYAM NAGRANI
(SHYAM NAGRANI)
Rajasthan Proprietorshi
p
Smt. Kavita Chandak,
S. T. O. Commercial
Tax Department, Ajmer
State dc-
it@rajasthan.g
ov.in
380
08AAACP407
2C1ZR
PROCTER & GAMBLE
HOME PRODUCTS
PRIVATE LIMITED
Rajasthan Private
Limited
Company
Arun Kumar,
Commissioner, CGST,
Jaipur
Centre cexjaipu@nic.i
n
381
33AAACE478
4E1ZU
ELGI EQUIPMENTS
LIMITED
Tamil
Nadu
Public
Limited
Company
S. Ramasamy, Joint
Commr, , State Tax,
Chennai
State jccs@ctd.tn.go
v.in
382
36AABCM369
0C1ZO
MAHAVIR AUTO
DIAGNOSTICS PRIVATE
LTD
Telangana Private
Limited
Company
Radha Sindhiya Linga,
Assistant
Commissioner, State
GST, Hyderabad
State tg_cto_gstn@t
gct.gov.in
383
05AAGCS202
0M1ZJ
SHAKUMBARI
AUTOMOBILES
PRIVATE LIMITED (M/S
SHAKUMBARI
AUTOMOBILES PVT.
LTD., ROORKEE)
Uttarakha
nd
Private
Limited
Company
Anurag Mishra, Deputy
Commissioner (IT),
State Taxes,
Uttarakhand
State anuragmishra7
5@gmail.com
384
05AADFH517
5J1ZB
HANS RAJ
BRAHMANAND (RAJAN
BHASHIN)
Uttarakha
nd
Partnership Anurag Mishra, Deputy
Commr (IT), State
Taxes, Uttarakhand
State anuragmishra7
5@gmail.com
Detailed Agenda Note Agenda for 33rd GSTCM
Page 143 of 195
Category B5: TRAN-1 filed 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.

S.No. GSTIN/
Provisional Id
Legal Name
(Name reported by the
Nodal Officer is in
brackets)
State Constitution
of business
Nodal Officer /
Jurisdiction
Name
State/
Centre
E-Mail ID
385 24ABNPD9075
A1ZU
SIRAJ HASANBHAI
DHANANI (SIRAJ
HASANBHAI
DHANANI)
Gujarat Proprietorship S.M. Saxena, Joint
Commissioner of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.i
n
386 24AAHCP0086
B1ZU
PARTHVIMEDA GAU
PHARMA PRIVATE
LIMITED
Gujarat Private
Limited
Company
C. L. Patel, Deputy
Commissioner of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat.gov.i
n
387 06ADGPA3839
G1ZU
PARDEEP AGARWAL
(PRADEEP
AGGARWAL)
Haryana Proprietorship Nodal Officer, IT
Issues, State GST,
Haryana
State gsttihry@gmail.c
om
388 29AAJCA4308
D1ZW
ABKJ
INFRASTRUCTURE
AND DESIGN
SOLUTIONS PRIVATE
LIMITED
Karnataka Private
Limited
Company
K.S. Basavaraj,
Joint Commr,
Commercial Taxes,
Bengaluru
State ctdgstit.grievanc
e@ka.gov.in,
jccteaudit@gmai
l.com,
basavaraj.sagar
@ka.gov.in
389 29AAAFX2338
N1ZP
XOLO
PHARMACEUTICALS
LLP (XOLO
PHARMACEUTICALS
LLP)
Karnataka Partnership K.S. Basavaraj,
Joint
Commissioner,
Office of the
Commissioner of
Commercial Taxes,
Bengaluru
State ctdgstit.grievanc
e@ka.gov.in
390 27AIKPG4467
H2Z0
DILIP ASHOK GUPTA
(DILIP ASHOK GUPTA)
Maharasht
ra
Proprietorship Sandesh Mudur,
Superitendent,
CGST
Commissionerate,
Mumbai East
Centre mumbaieastgstni
ssues@gmail.co
m
391 27AALCA7378
R1ZL
A2G CIVIL
ENGINEERING
SERVICES PRIVATE
LIMITED (A2G CIVIL
ENGINEERING
SERVICES PRIVATE
LIMITED)
Maharasht
ra
Private
Limited
Company
D. N. Shetty,
Superintendent,
CGST
Commissionerate,
Mumbai East
Centre mumbaieastgstni
ssues@gmail.co
m
392 33AAAFC0379
A1Z7
CALCUTTA CANVAS
CO (CALCUTTA
CANVAS CO)
Tamil
Nadu
Partnership S. Ramasamy,
Joint
Commissioner,
Office of the
Commissioner,
State Tax, Chennai
State jccs@ctd.tn.gov.i
n
393 33AABCS0425
K1ZO
SOLARIS COMPUTERS
PRIVATELTD
(SOLARIS
COMPUTERS
PRIVATELTD)
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner,
Office of the
Commissioner,
State Tax, Chennai
State jccs@ctd.tn.gov.i
n

Detailed Agenda Note Agenda for 33rd GSTCM
Page 144 of 195

Category B6: TRAN 1 Filed twice (revision) but credit not received. No technical issues has
been observed in the logs.
S.No. GSTIN/
Provisiona
l Id
Legal Name
(Name reported by
the Nodal Officer is in
brackets)
State Constitution
of business
Nodal Officer /
Jurisdiction
Name
State/
Centre
E-Mail ID
394 24AAECP5
699R1ZF
POWER PALAZZO
PRIVATE LIMITED
Gujar
at
Private
Limited
Company
M.K. Bhanderi,
Deputy
Commissioner of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat
.gov.in
395 24AAQHS
8226N1ZD
SAMIR
PRAVINSAGAR
PANDYA HUF
(SAMIR
PRAVINSAGAR
PANDYA HUF (SUN
INFO SOLUTION))
Gujar
at
Proprietorship SHRI S.K.
BAROT, Deputy
Commissioner of
State Tax,
Vadodara
State dc10-
ct@gujarat
.gov.in
396 29CIKPB0
703R1Z0
BABU RAM (BABU
RAM)
Karna
taka
Proprietorship K.S. Basavaraj,
Joint Commr,
Commercial
Taxes, Bengaluru
State ctdgstit.gri
evance@k
a.gov.in
397 32AATFR5
687H1ZK
ROVERZ MOTORS
(ROVERZ MOTORS)
Kerala Partnership Sunil Kumar V,
State Tax Officer,
SGST,
Thriruvananthapu
ram
State vksuni.ctd
@kerala.g
ov.in
398 27AAAAT
3981A1ZN
THE KARAD URBAN
CO OP BANK LTD
KARAD
Mahar
ashtra
Society/
Club/ Trust/
AOP
Shri.
Ashwinkumar
Ukey, Deputy
Commssioner,
CGST Kolhapur
Centre Ashwin.uk
ey@gov.in
399 27AAACF
4449H1ZM
UNIWORTH
TEXTILES LIMITED
Mahar
ashtra
Public
Limited
Company
Dr. Sunil
Bodhgire, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.State
@mahagst.
gov.in
400 07AARFM
5990J1ZH
MEKO AUTO
COMPONENTS INC
New
Delhi
Partnership Dushyant Kumar,
GSTO, Trade &
Taxes
Department, New
Delhi
State dushyant.k
umar43@g
ov.in
401 07AAGHA
8675K1ZU
ALKESH TACKER
HUF (ALKESH
TACKER HUF)
New
Delhi
Hindu
Undivided
Family
Dushyant Kumar,
GSTO, Trade &
Taxes
Department, New
Delhi
State dushyant.k
umar43@g
ov.in
402 33AKXPR
5847B1ZQ
RENGA THANABAL
(SRS BATTERIES)
Tamil
Nadu
Proprietorship S. Ramasamy,
Joint
Commissioner,
Office of the
Commissioner,
State Tax,
Chennai
State jccs@ctd.t
n.gov.in
Detailed Agenda Note Agenda for 33rd GSTCM
Page 145 of 195

Detailed Agenda Note Agenda for 33rd GSTCM
Page 146 of 195
Category B7: Taxpayer Registration stand cancel/Inactive in current date. As per GST System
Logs, the taxpayer has neither tried for Saving / Submitting or Filing TRAN 1 and their
registrations stands cancelled as on date.
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
State/
Cent
re
E-Mail ID
403 27AADCB663
3L1ZG
BIRDESHWAR
CONSTRUCTIONS
PRIVATE LIMITED
Maharas
htra
Private
Limited
Company
Kalyanehswari
Patil, Deputy
Commissioner of
State Tax,
Mumbai
State gstit.State
@mahagst.
gov.in
404 33AAHCA088
1F1ZZ
AEMS
ENGINEERING
WORKS PRIVATE
LIMITED
Tamil
Nadu
Private
Limited
Company
S. Ramasamy,
Joint
Commissioner,
Office of the
Commissioner,
State Tax,
Chennai
State jccs@ctd.t
n.gov.in

Category B8: Taxpayer is ISD. An ISD taxpayer is not supposed to file TRAN1.

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
State/
Cent
re
E-Mail ID
405 27AAACS076
4L2Z5
SIEMENS LIMITED
(SIEMENS
LIMITED)
Maharas
htra
Public
Limited
Company
Dr. Sunil
Bodhgire,
Deputy Commr
of State Tax,
Mumbai
State gstit.State
@mahagst.
gov.in

Detailed Agenda Note Agenda for 33rd GSTCM
Page 147 of 195
Category B9: Taxpayer got New Registration post TRAN-1 end date.

S.No. GSTIN/
Provisional Id
Legal Name
(Name reported by
the Nodal Officer
is in brackets)
State Constituti
on of
business
Nodal Officer /
Jurisdiction Name
State/
Centr
e
E-Mail ID
406 27AGWPK3698
Q1Z0
INACTIVE

(27AGWPK369
8Q2ZZ)
ACTIVE
NAVJEETSINGH
MANMOHANSIN
GH KOCHHAR
(BALEWADI
TECHPARK
PVT.LTD)
Maha
rashtr
a
Proprietors
hip
Dr. Sunil Bodhgire,
Deputy
Commissioner of
State Tax, Mumbai
State gstit.State@m
ahagst.gov.in

Category B10: Taxpayer has attempted downward revision of distributed credit in Table 8 of
TRAN 1. The system was designed to allow only upward revision and not revision downwards
in case of table 8.

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
State/
Cent
re
E-Mail ID
407 24AAACV017
7G1ZL
VIP INDUSTRIES
LIMITED (VIP
INDUSTRIES)
Gujar
at
Public
Limited
Company
S.M. Saxena,
Joint
Commissioner of
State Tax,
Ahmedabad
State jcegov-
ct@gujarat.go
v.in

Detailed Agenda Note Agenda for 33rd GSTCM
Page 148 of 195

Category B11: Taxpayer Registration Provisional in current date. As per GST System Logs
taxpayer has not submitted Part-B of the registration application
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
State/
Centre
E-Mail
ID
408 24AICPA4803H1Z
X
AGRAWAL
TRUPTIBEN
(AGRAWAL
TRUPTIBEN
)
Gujarat NA M.K.
Bhanderi,
Deputy
Commissione
r of State Tax,
Ahmedabad
State jcegov-
ct@guj
arat.go
v.in

Annexure-2
Writ Petition Cases of TRAN 1
S.No./Categor
y No.
Category Detailed Description Count of
Taxpayer
A 1 Processed with
error
As per GST system logs the taxpayer has attempted to
submit fresh or revise TRAN1 but could not file because
of errors.

14
A 6 System Error The taxpayer has attempted to File TRAN1 but was
experiencing System Error and has not saved any records

1
B 1 As per GST system
log, there are no
evidences of error
or submission/filing
of TRAN1.
As per GST system log, there are no evidences of error or
submission/filing of TRAN1.

28
B 2 Trans-1
Fresh/Revision
Attempted with No
error or No valid
error reported
As per GST System Logs, the taxpayer has tried for
Saving / Submitting Revision and there are no evidences
of system errors in the log.

2
B 3 Successfully Filed
as Per Logs
The taxpayer has successfully filed TRAN1 and no
technical errors has been found. Also no issue were found
while posting of credit in the electronic credit ledger

4
B 4 Incorrect
declaration of stock.
There are no technical issues in saving/submitting or
filing of TRAN1.

1
B 5 TRAN-1 filed twice TRAN1 Filed twice but credit not received and no errors
were reported

2
Detailed Agenda Note Agenda for 33rd GSTCM
Page 149 of 195

B 9 Taxpayer applied
for new
Registration post
TRAN-1 end date.
This taxpayer applied for registration after 27th Dec 2017.
1
Total 53


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.

S.
No.
GSTIN/
Provisional id
Name reported by the
Taxpayer in Writ Petition
State Constituti
on of
Business
Issue and Status
1 02AAIFH0012P
1ZQ
CWP No. 1498/2018 Higgs
Healthcare v. UOI
Himacha
l Pradesh
Partnership The Petitioner claims that he was
unable to file GST TRAN-1 due to
processing/system error at GSTN
Portal. He further alleges that due the
malfunctioning and glitches of GSTN
software, only part of transitional
credit was credited the Electronic
Credit Ledger on 27.12.2017 with no
affirmation for the same. The
Petitioner prays for the reopening of
the portal and filing of the TRAN-1.
2 08AACCA0368
A1Z9
WP No. 19217/2018- M/s
Anusika Industries Ltd. V.
Union of India and Anr.
Rajastha
n
Public
Limited
Company
The Petitioner could not file TRAN-1
due to technical glitches
3 09AACCH0198
K1ZB
Writ Tax 893 of 2018- M/s
Hi Tech Medicare Devices
Pvt. Ltd. v. UOI
Uttar
Pradesh
Private
Limited
Company
The Petitioner could not file TRAN-1
due to technical glitches
4 09AADCS8959
E1ZV
W.P. 1047/2018-M/s
Swarup Chemicals v. UOI
Uttar
Pradesh
Private
Limited
Company
The Petitioner received the message
"Some upload are in progress, kindly
submit once processed" and therefore
could not file TRAN-1
5 32AHAPA0120
E1ZP

W.P. 25172/2018-M/s
Vector Surgical &
Disposable
Kerala Proprietors
hip
While uploading the JSON file the
screen would remain stuck. While
trying to enter data online, the
connection would log out
automatically
6 37AKCPJ2550
N1Z0
WP No. 28946/2018-M/s
JSK Containers Vizinagaram
Andhra
Pradesh
Proprietors
hip
The Petitioner has not received his
credit in electronic credit ledger
7 34AAECA3639
E3ZY
WP 21337/2018 Ankit Ispat
Pvt. Ltd. v. UOI & Ors
Tamil
Nadu
Private
Limited
Company
Issue:-The Petitioner was unable to
file TRAN-1 due to technical glitches.
The matter is pending.
Status: Next date of hearing is not
known since the matter is listed on day
prior. GSTN is a party in this matter.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 150 of 195
8 24AAACJ7628J
1ZG
SCA No. 10828/2018 M/s
Jay Chemicals Industries
v. UOI
Gujarat Public
Limited
Company
Issue:- The petitioner states that they
filed GST REG-14 to amend the non-
core field data pertaining to Excise
Registration No, as they came to know
about the error in their TRAN-1 form.
However while attaching DSC, it
showed 'System Error to Occurred'.
Due to this they were unable to
successfully file TRAN-1.

Status:- The matter is pending before
Allahabad High Court. The next date
of hearing has not been updated on
website. As per the website the court
is not on list.
9 09ABIFA2189B
1ZK
CMW 1155/2018-ASG
Distributors v. UOI & Ors.
Uttar
Pradesh
Partnership Issue:- The Petitioner successfully
uploaded its GST TRAN-1 online on
27.12.2017. The invoices of the
Petitioner were also processed but
thereafter submit/file buttons were not
available.
10 33ABDFS9923
N1ZN
W.P. (MD) 19463/2018- Sri
Alagar Industries v. UOI
& Ors
Tamil
Nadu
Partnership Issue:- The Petitioner tried to file
TRAN-1 on 28.09.2017 however
could not file TRAN-1 due to
technical glitches.
Status:- The matter is pending. Next
date of hearing is not known since the
matter is listed on day prior. GSTN is
a party in this matter.
11 08AAACP6660
N1ZY
CWP 12284/2018-Prem
Cables Pvt Ltd v. UOI &
Ors
Rajastha
n
Private
Limited
Company
Issue:- The Petitioner received the
message Processed with error.
Status:- This matter is pending before
Jodhpur High Court. Last date of
hearing in this matter was 23.1.2019.
12 09AABCS9328
K1ZV
1041/2018- M/s Super
House Ltd v. UOI & Ors.
Uttar
Pradesh
Public
Limited
Company
Issue:- The Petitioner could not
upload TRAN-1 due to technical
glitches.
Status:- The matter is pending before
Allahabad High Court. The next date
of hearing in this matter is 14.03.2019.
13 09AAFCS4898
E1ZV
Writ Tax 1306/2018- M/s
Sampark Industries v. UOI
& Ors.
Uttar
Pradesh
Public
Limited
Company
The Petitioner has received part credit.
Status:- The matter is pending. The
next date of hearing has not been
updated on the Court’s website.
14 32AACFR5753
M1ZZ
W.P. 32350/2018 Ramesh
Iron & Steel Company v.
UOI & Ors
Kerala Private
Limited
Company
Issue:- The Petitioner was not able to
file TRAN-1 due to technical glitches.

Status:- The matter has been disposed
off with the directions to follow the
ITGRC mechanism. GSTN is a party
in this matter.

Detailed Agenda Note Agenda for 33rd GSTCM
Page 151 of 195
Category A 6: The taxpayer has attempted to File TRAN1 but was experiencing System Error
and has not saved any records.
S. No. GSTIN/
Provisional id
Name reported by the
Taxpayer in Writ
Petition
State Constitution
of Business
Issue and Status
15 09AACPB3716E1Z
9
Writ Tax 1099/2018-
M/s Rabyte
Electronics v. UOI &
Ors
Uttar
Pradesh
Proprietorship
Issue:- The Petitioner tried filing
TRAN-1 on 25.12.2017, 26.12.2017
and 27.12.2017 however, the system
did not respond.
Status:- The matter is pending
before Allahabad High Court.
GSTN is a party in this matter. Next
date of hearing has not been updated
on the Court’s website. As per the
court’s website the matter is not on
list.

Category B 1: Cases where the taxpayer say they received error: As per GST system log, there
are no evidences of error or submission/filing of TRAN1.’ As per GST System Logs, the taxpayer
has neither tried for saving / submitting or Filing TRAN1 before the due date.

S.
N
o.
GSTIN/
Provisio
nal id
Name
reported by
the Taxpayer
in Writ
Petition
State Constitu
tion of
Business
Issue Status and Action by GSTN
16
























09AAFC
V6611C
1ZH

























823/2018-M/s
Vrindavanesh
waree
Automotive
Pvt. Ltd. v.
UOI
Uttar
Pradesh
Private
Limited
Compan
y
Allegation in in the Writ:- The
Petitioner tried to submit online
its GST TRAN-1 on 27.12.2017
however was unable to file it due
to technical glitches.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

Response received by the
Petitioner:-
The Petitioner has simply stated
that they have already filed writ
for various reasons such as
improper functioning of the GST
Portal, lack of reporting
mechanism etc. No screen-shots
were taken by the Petitioner and
The matter is pending. The next
date of hearing in the matter has
not been listed. The Court vide its
order dated 23.05.2018 has
directed that Petitioner’s TRAN-1
be processed manually.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 152 of 195
therefore the same has not been
provided.
17 09AADC
R5114N
1Z4
829/2018-
Radha Govind
Automobiles
Pvt. Ltd.
Uttar
Pradesh
Private
limited
Compan
y
Allegation in in the Writ:- The
Petitioner tried to submit online
its GST TRAN-1 on 27.12.2017
however was unable to file it due
to technical glitches.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

Response received by the
Petitioner:-
The Petitioner has not provided
any screen-shot or other details
vide its response to GSTN’s
email dated 24.08.2018. In the
email Petitioner has stated that
he could file TRAN-1 however
he did not receive the credit.
The matter is pending. The next
date of hearing in the matter has
not been listed. The Court vide its
order dated 23.05.2018 has
directed that Petitioner’s TRAN-1
be processed manually.
18 27AACC
T0357N1
Z2
W.P.
15847/2018
Tatanet
Service Ltd. V.
UOI
Mahara
shtra
Public
Limited
Compan
y
Allegation in in the Writ:- The
Petitioner attempted to file
TRAN-1 on 27.12.2017
however, could not file the same
due to system related issues. The
Petitioner could not upload its
details on 27.12.2017 and
reported the issue on 27.12.2017
at 5:38 PM to
helpdesk@gst.gov.in.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

Response received from the
Petitioner:- The Petitioner
could not upload TRAN-1 due to
technical error on 27.12.2017.
The matter is pending. The next
date of hearing in the matter can
only be known one week before
the matter is being listed.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 153 of 195
Further, GST Council Website
displayed the message that
TRAN-1 filing has been
extended to 31.12.2017. No
screen-shot has been submitted
by the Petitioner
19 19AAAC
E5646H1
ZJ
11516/2018-
Eskag Pharma
Private Ltd. v.
UOI & Ors
West
Bengal
Private
Limited
Compan
y
Allegation in the Writ
Petition:-The Petitioner could
not log in to the GST System
since the GST Portal was
unresponsive and slow.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

Response received from the
Petitioner:- The Petitioner
responded to the
abovementioned email vide his
email dated 28.12.2018. The
Petitioner has provided that they
were unable to log in to the GST
Portal. No screen shots have
been taken by the Petitioner.
They have also logged a ticket on
CBIC’s & GSTN’s help desk on
28.12.2018.
The matter is pending. The next
date of hearing in this matter is not
known.
20 33AADF
T3009K1
ZD
W.P. -
11879/2018-
The R&R
Marketing
Company v.
UOI & Ors
Tamil
Nadu
Partnersh
ip
Allegation in the Writ
Petition:-The Petitioner has not
been able to file his TRAN-1 due
to technical glitches.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

Response received from the
Petitioner:-In response to
The matter is pending. The next
date of hearing in this matter is not
known since matters in Madras
High Court are listed one day prior
to the date of hearing.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 154 of 195
GSTN’s email dated 24.08.2018
the Petitioner had raised the
Grievance Tracking
Number GA330418001205N.
No screen shots have been
provided by the Petitioner.
21 02AACC
K8957B
1ZQ
CWP
1370/2018
M/s Flexipack
v. UOI & Ors
Himach
al
Pradesh
Private
Limited
Compan
y
Allegation in the Writ
Petition:-Due to processing
error the portal did not function
properly and the petitioner could
not file TRAN-1 and credit was
not posted.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

Response provided by the
Petitioner:-The Petitioner in
response to GSTN’s email dated
24.08.2018 provided that when
they tried to file Tran-1 they
were being logged out of the
system automatically. No screen
shots have been provided.
The matter has been disposed off
vide order dated 16.08.2018 with
the liberty to file again. The
Petitioners did not press the Writ
Petition therefore no directions
were passed.

22
08AADC
C3190M
1ZF
8066/2018-
M/s Ceramic
Tableware Pvt.
Ltd.
Rajasth
an
Private
Limited
Compan
y
Allegation in the Writ
Petition:-The Petitioner could
not file TRAN-1 due to technical
glitches.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

Response provided by the
Petitioner:-The Petitioner in
response to GSTN’s email dated
has provided screen shots of
GSTN’s grievance redressal
portal and email to help desk.
The matter is pending and the next
date of hearing in this matter is
5.2.2019
Detailed Agenda Note Agenda for 33rd GSTCM
Page 155 of 195
The tickets have been raised on
2/5/2018 and 17/2/2018. The
exact technical glitch and its
screen shot has not been
provided.
23 23ADJP
C9693D
1ZJ
13838/2018-
RK
Enterprises
Madhy
a
Pradesh
Proprieto
rship
Allegation in the Writ
Petition:-The Petitioner could
not file TRAN-1 due to technical
glitches. He received the error
message some uploaded records
are in progress, kindly submit
once it is processed.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

No response has been received
from the Petitioner in response
to GSTN’s email dated
24.08.2018.
The matter is pending. The next
date of hearing in this matter is
11.1.2019.
24 02AAAC
A0907F1
ZK
WP(C)1710/2
018 - Zamil
Air
Conditioners
India Pvt. Ltd.
v. UOI & Ors
Himach
al
Pradesh
Private
Limited
Compan
y
Allegation in the Writ
Petition:-The Petitioner could
not file TRAN-1 due to
processing error at the GST
Portal.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

No response has been received
from the Petitioner in response
to GSTN’s email dated
24.08.2018.
The matter is pending. The next
date of hearing in this matter has
not been given.
25 09ADJP
S0918B1
ZN
Civil Misc.
Writ (Tax)
Petition No.
984 of 2018-
M/s B.R.
Uttar
Pradesh
Proprieto
rship
Allegation in the Writ
Petition:-The Petitioner could
not file TRAN-1 due to
processing error at the GST
Portal.
The matter is pending. Next date
of hearing in this matter is not
listed. The Court has directed that
Petitioner’s TRAN-1 be processed
manually.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 156 of 195
Industries v.
UOI & Ors.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

No response has been received
from the Petitioner in response
to GSTN’s email dated
24.08.2018.
26 09AAXP
G0996N
1ZO
Civil Misc.
Writ (Tax)
Petition No.
999 of 2018-
M/s Saurabh
Steels v. UOI
& Ors.
Uttar
Pradesh
Proprieto
rship
Allegation in the Writ
Petition:-The Petitioner could
not file TRAN-1 due to
processing error at the GST
Portal.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

No response has been received
from the Petitioner in response
to GSTN’s email dated
24.08.2018.
The matter is pending. Next dated
of hearing in this matter is not
listed. The Court has directed that
Petitioner’s TRAN-1 be processed
manually.
27 09AABF
B8470G
1ZE
Civil Misc.
Writ (Tax)
Petition No.
964 OF 2018-
M/s B.R.
Agriculture
Industries
Bima Nagar
Soot Mill,
Aligarh v. UOI
&Ors.
Uttar
Pradesh
Partnersh
ip
Allegation in the Writ
Petition:- The Petitioner could
not file TRAN-1 due to
processing error at the GST
Portal.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 matter is pending. Next dated
of hearing in this matter is not
listed. The Court has directed that
Petitioner’s TRAN-1 be processed
manually.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 157 of 195
The taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.

No response has been received
from the Petitioner in response
to GSTN’s email dated
24.08.2018.
28 09AAGF
B8391P2
ZL
Civil Misc.
Writ (Tax)
Petition No.
57750 OF
2018- M/s
BKG Overseas
v. UOI & Ors.
Uttar
Pradesh
Partnersh
ip
Allegation in the Writ
Petition:-The Petitioner could
not file TRAN-1 due to
processing error at the GST
Portal. Prays for benefit of the
credit available to it.

Further investigation by
GSTN:- An email was sent on
24.08.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 28.08.2018.


No response has been received
from the Petitioner in response
to GSTN’s email dated
24.08.2018.
The matter is pending. Next date
of hearing in this matter is not
listed. The Court has directed that
Petitioner’s TRAN-1 be processed
manually.
29 08AADC
S4522P1
ZZ
W.P.
12649/2018-
Saurabh
Agrotech v.
UOI
Rajasth
an
Private
Limited
Compan
y
Allegation in the Writ
Petition:- The Petitioner could
not file his TRAN-1 due to
technical glitches

Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018.

No response has been received
from the Petitioner.
The matter is pending and is to be
listed on 5.2.2018.
30 09AAAC
C4756G
1ZN
W.P.
944/2018-M/s
Chamunda
Papers Pvt. V.
UOI
Uttar
Pradesh
Private
Limited
Compan
y
Allegation in the Writ
Petition:- The Petitioner could
not file TRAN-1 due to technical
glitches
The matter is pending however the
next date of hearing has not been
updated on the website.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 158 of 195
Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018.

No response has been received
from the Petitioner
31 09AAAC
D7971L1
Z4
Civil Misc.
WP No.
1002/2018
DeoriPapers
Mills Ltd. V.
UOI
Uttar
Pradesh
Private
Limited
Compan
y
Allegation in the Writ
Petition:- The petitioner claims
that he was unable to file GST
TRAN-1 due to
processing/system error at
GSTN Portal.

Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018
No response has been received
from the Petitioner
The matter is pending however
the next date of hearing has not
been updated on the website.
32 09AAM
PY6799
A1ZV
W.P.
1143/2018-
M/s Shankar
Rice Mills v.
UOI
Uttar
Pradesh
Proprieto
rship
Allegation in the Writ
Petition:- The Petitioner tried to
submit online its GST TRAN-1
on 27.12.2017 however was
unable to file it due to technical
glitches

Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018.
The matter is pending however
the next date of hearing has not
been updated on the website.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 159 of 195
No response has been received
from the Petitioner
33 09ABTF
S7280G1
ZF
Writ Tax
1174/2018-SS
Enterprises v.
UOI & Ors
Uttar
Pradesh
Partnersh
ip
Allegation in the Writ
Petition:-The Petitioner tried to
submit online its GST TRAN-1
on 27.12.2017 however was
unable to file it due to technical
glitches

Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018.

No response has been received
from the Petitioner
The matter is pending however
the next date of hearing has not
been updated on the website.
34 27AABC
I9109G1
ZL
M/s Inabata
Indian Pvt.
Ltd.
Mahara
shtra
Private
Limited
Compan
y
The Petitioner could not file
GST TRAN-1 due to technical
glitches.
Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018.

No response has been received
from the Petitioner
The Petitioner could not file GST
TRAN-1 due to technical glitches
35 32AAJF
S8754J1
ZQ
WP(c)20978-
2018 filed by
Naga
Distributors
Kerala Partnersh
ip
Allegation in the Writ
Petition:- The Petitioner tried
filing TRAN-2 on 21.12.2017
and 28.12.2017. While
uploading JSON the screen
would remain stuck and when he
tried to enter data online the
Petitioner would be logged out
automatically.

Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
The matter has been disposed off
with the directions that the circular
dated 3.4.2018 should be
followed.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 160 of 195
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018

Response received from the
Petitioner:- The Petitioner
responded vide email dated
26.12.2018. No screen shot of
the technical error was
forwarded by the Petitioner. The
Petitioner however, forwarded
screen shot of the GSTC website
extending the date of filing
TRAN-1 to 31.12.2017 and
screen shots of the GST Portal
post 27.12.2017. The Petitioners
have further stated that they
believed the release by the GST
Council dated 31.12.2017 that
appeared in the social media as
correct and tried to file TRAN-1
on 29.12.2017 and 30.12.2017.
At that time TRAN-1 could not
be filed on the GST Portal.
36 33AAAP
R6503P1
ZI
WP No.
20892/2018-
M.B.
Enterprises
Tamil
Nadu
Proprieto
rship
Allegation in the Writ
Petition:- The Petitioner made
several efforts on the last date for
filing of the application, the GST
Portal did not respond.

Further investigation by
GSTN:- An email was sent on
26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to
provide the abovementioned
details by end of day 27.12.2018

Response received from the
Petitioner:- The Petitioner vide
his email dated 27.12.2018 has
provided that the Petitioner tried
to file the TRAN 1 many times
but was not able to file the same
on the GST Portal due to
technical reasons. The Petitioner
has requested GSTN, to find out
logging in details from the GST
The matter is pending. The next
date of hearing is known one day
before.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 161 of 195
System which will make it clear
that the Petitioner logged on the
GST Portal lot of times. No
screen shots have been provided
by the Petitioner.
37 32ACFP
A4148L1
ZV
W.P.
36812/2018-
Shanjan
Abraham v.
UOI & Ors.
Kerala Proprieto
rship
The Petitioner could not file
TRAN-1 due to technical
glitches. The Petitioner received
an error message every time
Petitioner tried to upload TRAN-
1.
Status:- Kerala High Court has
disposed off this matter with the
directions to follow the ITGRC
mechanism. GSTN is a party in
this Writ Petition.

Action by GSTN:- An email
dated 31.1.2019 was sent to the
Petitioner requesting for the
following information:-
i.Exact technical glitch faced by
you while filing TRAN-1
ii.Nature of error noticed
iii.Screen-shots of technical
error/emails sent to help-desk
along with ticket numbers.

The Petitioner was requested to
provide the details by 1.2.2019.
The Petitioner responded vide
their email dated 2.2.2019. The
Petitioner provided that they could
not upload JSON file in windows.
The received the message errors
encountered while uploading the
file. No screen shots were taken by
the Petitioner because they
presumed that it is a technical
glitch and the same will be
rectified.
38 32AAFF
L9432Q1
ZU
W.P. No.
54/2019-Leo
Logistics v.
UOI & Ors
Kerala Partnersh
ip
The Petitioner could not file
TRAN-1 between the Period
21.12.2017 to 28.12.2017. While
uploading the screen would
remain stuck. While trying to
enter data online, the connection
would automatically log out.
Status:- Kerala High Court has
disposed off this matter with the
directions to follow the ITGRC
mechanism. GSTN is a party in
this Writ Petition.

Action by GSTN:- An email
dated 31.1.2019 was sent to the
Petitioner requesting for the
following information:-
i.Exact technical glitch faced by
you while filing TRAN-1
ii.Nature of error noticed
iii.Screen-shots of technical
error/emails sent to help-desk
along with ticket numbers.

The Petitioner was requested to
provide the details by 1.2.2019. No
response was received from the
Petitioner.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 162 of 195
39 09ABOP
A4624P1
Z8
CWP
856/2018-
Aggarwal
Sanitary
House v. UOI
& Ors
Uttar
Pradesh
Proprieto
rship
The Petitioner's TRAN-1 form
was not accepted by the GST
Portal owing to technical
glitches.

Status:- The matter is pending
before Allahabad High Court. The
Court in its interim order has
directed that Petitioner may be
allowed to file TRAN-1 on the
GST Portal or manually.

GSTN is a party in this matter. The
next date of hearing has not been
updated on website. As per the
Court’s website this case is not on
list.

Action by GSTN:- An email
dated 31.1.2019 was sent to the
Petitioner requesting for the
following information:-
i)Exact technical glitch faced by
you while filing TRAN-1
ii)Nature of error noticed
iii)Screen-shots of technical
error/emails sent to help-desk
along with ticket numbers.

The Petitioner was requested to
provide the details by 1.2.2019. No
response was received from the
Petitioner.
40 05AIKP
S5984P1
Z6
W.P. No.
1763/2018-
Reliable
Petro
Solutions v.
Commissione
r of
Commercial
Tax & Ors
Uttarak
hand
Proprieto
rship
The Petitioner could not upload
TRAN-1 details due to network
issues and TRAN-1 issue.
Status:- GSTN is not a party in
this matter. The matter is pending
and next date of hearing in this
matter is 25.03.2019.
Action by GSTN:- An email
dated 8.1.2019 was sent to the
Petitioner requesting for the
following information:-
i)Exact technical glitch faced by
you while filing TRAN-1
ii)Nature of error noticed
iii)Screen-shots of technical
error/emails sent to help-desk
along with ticket numbers.
The Petitioner was requested to
provide the abovementioned
information by 10.01.2019. No
response has been received from
the Petitioner.
41 09AAAC
W4910E
1ZJ
Writ Tax
947/2018-
Electro Mart
Stores v. UOI
& Ors
Uttar
Pradesh
Private
Limited
Compan
y
The Petitioner tried filing
TRAN-1 on 27.12.2017
however, could not file the same
due to technical glitches. The site
could not be accessed by the
Petitioner
Status:- The matter is pending
before Allahabad High Court. The
next date of hearing has not been
updated on Court’s website. As per
the website the court is not on list.
GSTN is a party in this matter.

Action by GSTN:- An email
dated 8.1.2019 was sent to the
Petitioner requesting for the
following information:-
Detailed Agenda Note Agenda for 33rd GSTCM
Page 163 of 195
i)Exact technical glitch faced by
you while filing TRAN-1
ii)Nature of error noticed
iii)Screen-shots of technical
error/emails sent to help-desk
along with ticket numbers.

The Petitioner was requested to
provide the abovementioned
information by 10.01.2019. No
response has been received from
the Petitioner.
42 32AADF
J0880A1
Z1
WP
36508/2018-
Jelitta
Publicity v.
UOI & Ors
Kerala Partnersh
ip
The Petitioner could not upload
TRAN-1 due to technical
glitches.
Status: - Kerala High Court has
disposed off this matter with the
directions to follow the ITGRC
mechanism. GSTN is a party in
this Writ Petition.

Action by GSTN: - An email
dated 8.1.2019 was sent to the
Petitioner requesting for the
following information:-
i)Exact technical glitch faced by
you while filing TRAN-1
ii)Nature of error noticed
iii)Screen-shots of technical
error/emails sent to help-desk
along with ticket numbers.
The Petitioner was requested to
provide the abovementioned
information by 10.01.2019. The
Petitioner responded vide email
dated 9.1.2019. The Petitioner in
their email stated that they were
unable to upload their text file.
However, the Petitioner provided
no screen shot to support his claim.
No errors were recorded in his
logs.
43 09ACRP
G3608D
1ZO
W.P.
1251/2018-
Container
Corporation
of India v.
UOI & Ors
Uttar
Pradesh
Proprieto
rship
Petitioner tried to file TRAN-1
in the month of Dec,2017 but
could not file the same due to
technical glitches.
Status: - The matter is pending
before Allahabad High Court. The
next date of hearing has not been
updated on Court’s website. As per
the website the court is not on list.
GSTN is a party in this matter.

Action by GSTN:- An email
dated 8.1.2019 was sent to the
Petitioner requesting for the
following information:-
i)Exact technical glitch faced by
you while filing TRAN-1
ii)Nature of error noticed
iii)Screen-shots of technical
error/emails sent to help-desk
along with ticket numbers.

The Petitioner was requested to
provide the abovementioned
Detailed Agenda Note Agenda for 33rd GSTCM
Page 164 of 195
information by 10.01.2019. No
response has been received from
the Petitioner

Detailed Agenda Note Agenda for 33rd GSTCM
Page 165 of 195
Category B2: Cases where the taxpayer said they received the error during TRAN 1 first
timeor Fresh/Revision Attempted with No error or No valid error reported. As per GST System
Logs, the taxpayer has tried for Saving / Submitting /Revision and there are no evidences of
system errors in the log.

S.
No.
GSTIN/
Provisio
nal id
Name reported
by the Taxpayer
in Writ Petition
State Constitu
tion of
business
Issue Status
44 24AAAC
W6775D
1ZA
SCA No.
4252/2018
Willowood
Chemicals Pvt.
Ltd v. UOI
Gujar
at
Private
Limited
Compan
y
Allegation in the Writ Petition: - The
Petitioner claims that he was unable to upload
its GST TRAN-1 online on 27.12.2017 due to
technical glitch. Consequently, he approached
the jurisdictional GST authorities to submit the
duly filed TRAN-1 manually. However, he was
informed that the law does not support the
filing of the form in the physical form.

Further investigation by GSTN: - An email
was sent on 26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to provide the
above mentioned details by 27.12.2018.

But, No response has been received from the
Petitioner
The matter has
been disposed off
vide order dated
19.09.2018 with
the directions to
follow circular
dated 3.4.2018.
45 32AAEC
T4660N1
Z3

W.P. 25531/2018-
Ting Tong
International Pvt
Ltd. v. UOI
Keral
a
Private
Limited
Compan
y
Allegation in the Writ Petition:-The
Petitioner could not file TRAN-1 due to
technical glitches.

Further investigation by GSTN:- An email
was sent on 26.12.2018 to the taxpayers
requesting for the following:-
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 taxpayers were requested to provide the
abovementioned details by 27.12.2018.

Response received from the Petitioner:- The
Petitioner vide email dated 27.12.2018 has
stated that the Petitioner could not submit
TRAN-1 form. Whenever, the Petitioner tried
to submit the TRAN-1 form he would be
logged out of the GST Portal. The Petitioner
has provided screen-shots of data filled in
TRAN-1 form.
The matter has
been disposed off
vide order dated
30.07.2018 with
the directions to
follow circular
dated 3.4.2018.


Detailed Agenda Note Agenda for 33rd GSTCM
Page 166 of 195
Category B 3: Successfully Filed as Per Logs.: The taxpayer has successfully filed TRAN1 and no
technical errors has been found. Also no issue were found while posting of credit in the electronic
credit ledger.


S.
No.
GSTIN/
Provisiona
l id
Name reported
by the
Taxpayer in
Writ Petition
State Cons
tituti
on of
Busin
ess
Issue and Action by GSTN Status
46 09AFMPV
7637R1Z2
1030/2018-
Uttam Agrotech
v. UOI & Ors
Uttar
Pradesh
Propr
ietors
hip
Allegation in the Writ Petition:-The
Petitioner tried to revise its TRAN-1 on
27.12.2017 however, he was unable to
do so due to technical glitches

Further investigation by GSTN:- An
email dated 24.08.2018 was sent to
taxpayer to the abovementioned
taxpayers stating that As per our records
you have successfully filed your TRAN
1. Please revert back by end of day
28.08.2018 in case your issue has not
been resolved yet. If no response is
received from your side by the
mentioned time, it will be presumed that
your technical issue pertaining to
TRAN-1 stands resolved and
accordingly it will be submitted with
appropriate authorities including Courts
of Law, where needed.
No response was received from the
Petitioner.
The matter is
pending. Next date
of hearing in this
matter is not listed.
The Court has
directed that
Petitioner’s
TRAN-1 be
processed
manually.
47 09AAAH
A7233D1Z
R
Civil Misc. Writ
(Tax) Petition
No. 881 OF
2018- M/s
Agrawal Traders
v. UOI & Ors.
Uttar
Pradesh
Hind
u
undiv
ided
famil
y
Allegation in the Writ Petition:-The
Petitioner could not file TRAN-1 due to
processing error at the GST Portal.

Further investigation by GSTN:- An
email dated 24.08.2018 was sent to
taxpayer to the abovementioned
taxpayers stating that As per our records
you have successfully filed your TRAN
1. Please revert back by end of day
28.08.2018 in case your issue has not
been resolved yet. If no response is
received from your side by the
mentioned time, it will be presumed that
your technical issue pertaining to
TRAN-1 stands resolved and
accordingly it will be submitted with
appropriate authorities including Courts
of Law, where needed.

No response was received from the
Petitioner.
The matter is
pending. Next
dated of hearing in
this matter is not
listed. The Court
has directed that
Petitioner’s
TRAN-1 be
processed
manually.
48 19AAACT
4033H1ZH
W.P. No
18088/2018
Vertiv Energy
Pvt Ltd v.
West
Bengal
Privat
e
Limit
ed
Allegation in the Writ Petition:- The
petitioner claims that inadvertently due
to interpretation issue of Column 6
S.No. 5(a) of the TRAN-1, he was
The matter is
pending. The next
date of hearing in
the matter is not
Detailed Agenda Note Agenda for 33rd GSTCM
Page 167 of 195
Union of India
&Ors
Comp
any
unable to properly file the form. Thus,
could not claim credit.

Further investigation by GSTN:- An
email was sent on 26.12.2018 to the
taxpayers requesting for the following:-
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 taxpayers were requested to
provide the abovementioned details by
end of day 27.12.2018.

No response has been received from
the Petitioner.
listed on the
website.
49 27AFYPG
1252R1ZO
W.P.
1857/2018-VJ
Enterprises v.
UOI & Anr
Maharas
htra
Propr
ietors
hip
The Petitioner did not have access to
table 7b of TRAN-1 form. The matter
has been disposed off however, Mumbai
High Court has directed that the
Petitioner's case should be examined
and the ITGRC mechanism should be
completed latest by 31.1.2019.


Action by GSTN:- An email dated
28.1.2019 was sent to the Petitioner
requesting for the following
information:-
i)Exact technical glitch faced by you
while filing TRAN-1
ii)Nature of error noticed
iii)Screen-shots of technical
error/emails sent to help-desk along
with ticket numbers. iv)Whether you
faced any technical issues/errors while
filing your application for Non-core
amendment.
The Petitioner was requested to
provide the abovementioned
information by 29.01.2019. No
response has been received from the
Petitioner.
Status:-The matter
has been disposed
off by Mumbai High
Court with the
directions that In
facts of the case, we
request the
concerned
Commissioner/
Nodal Officer to
take appropriate
decision on the
representations of
the respective
Petitioners before
us. The entire
exercise of
examining the cases
of the Petitioners
through the channel
explained before us
as noted above,
shall be completed
latest by 31st
January, 2019.
GSTN is not a party
in the Writ Petition.
The Writ Petition
was received by
GSTN along with
the judgment on
14.1.2019. The
Nodal Officer of the
Petitioner
forwarded the
grievance of the
Petitioner to
GSTN’s nodal
officer on
15.1.2019.

Detailed Agenda Note Agenda for 33rd GSTCM
Page 168 of 195
B Category 4: TRAN-1 filed but credit not received. TRAN-1 filed but credit not received.
There were no error logged in filing for TRAN-1.

S.No. GSTIN/
Provisiona
l id
Name reported
by the Taxpayer
in Writ Petition
State Constitu
tion of
business
Issue Status
50 07AANPK
4159R1ZV
W.P. ____/2018
Sushil Agencies v.
UOI
Delhi Proprieto
rship
Allegation in the Writ Petition: - The
Petitioner in paragraph 9 of the Writ
Petition has submitted that in terms of
Section 140 of CGST Act they filed and
claimed a credit of Rs. 11,97,849/- by filing
TRAN-1. However, they inadvertently
filled the credit amount in incorrect
column. The Petitioner submitted TRAN-1
on 14.12.2017 vide ARN
AA0711171125598. However, later on
Petitioner realised that the correct column
was 7a. The ITC is available to the
Petitioner and filled the amount of stock in
hand and credit available as on 30.6.2017
under the heading of column 7d which also
states the heading "stock of goods".

Further investigation by GSTN:- In this
cases also considering the fact that the
taxpayer has made an effort to file a Writ
Petition alleging technical glitches further
investigation was carried out by GSTN. An
email was sent on 24.08.2018 to the
taxpayer requesting for the following:-
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.

Response received from the Petitioner:-
The taxpayer did not provide any of the
abovementioned details and only provided
that they have filed a writ wherein notice
has been issued and the issue has been
explained in the Writ Petition.

The taxpayer has made a mistake in filing
TRAN-1 form and no technical glitch was
found.
The matter
was
pending the
last date of
hearing in
this matter
was
16.1.2019.

Detailed Agenda Note Agenda for 33rd GSTCM
Page 169 of 195
B Category 5: TRAN1 Filed twice but credit not received and no errors were reported

S. No. GSTIN/
Provisional
id
Name reported
by the Taxpayer
in Writ Petition
State Constituti
on of
Business
Issue and Status
51 19AAJCA02
87D1ZR
W.P.
16295/2018-
Impression
Motors Pvt. Ltd.
v. UOI & Ors
West
Bengal
Private
Limited
Company
Issue:- The Petitioner has submitted his TRAN-1
form and was stuck in submitted stage. When he
tried to file TRAN-1 after the circular dated 3.4.2018
he found that the data filled and submitted by the
Petitioner has changed. After receiving notice under
GSTR 3A the Petitioner filed his TRAN-1 under
protest.
Status:- The matter is pending. The next date of
hearing in this matter has not been updated on the
Court’s website. GSTN is a party in this matter.
No further investigation in this matter was carried
out since the Petitioner has filed TRAN-1 twice and
no error logs were there in Petitioner’s logs.
52 19AAACO8
838K1ZU
W.P.
16292/2018-OSL
Automotives Pvt.
Ltd. v. UOI &
Ors
West
Bengal
Private
Limited
Company
Issue:- The Petitioner has submitted his TRAN-1
form and was stuck in submitted stage. When he
tried to file TRAN-1 after the circular dated 3.4.2018
he found that the data filled and submitted by the
Petitioner has changed. After receiving notice under
GSTR 3A the Petitioner filed his TRAN-1 under
protest.
Status:- The matter is pending. The next date of
hearing in this matter has not been updated on the
Court’s website. GSTN is a party in this matter.
No further investigation in this matter was carried
out since the Petitioner has filed TRAN-1 twice and
no error logs were there in Petitioner’s logs.

Category B9: Taxpayer got New Registration post TRAN-1 end date.

S. No. GSTIN/
Provisiona
l id
Name reported
by the Taxpayer
in Writ Petition
State Constitu
tion of
Business
Issue and Status
53 09AAFCB
5062P1Z7
Writ Tax
1199/2018-M/s
Bajrang Kripa
Agro Industries
Pvt. Ltd. v. UOI
& Ors
Uttar
Pradesh
Private
Limited
Compan
y
Issue:- The Petitioner tried to file its form TRAN-1 on
GST Portal on 27.12.2017 but it was not accepted by the
Portal due to technical glitch.
Status:- The matter is pending before Allahabad High
Court. The next date of hearing in this matter is has not
been updated on the website. As per the court’s website
the matter is not on list.
The Petitioner applied for new registration post
27/12/2017 which was approved on 21/05/2018. The
Petitioner has selected voluntary basis as reason for
getting new registration. Therefore, no further
investigation in this matter was conducted.

Detailed Agenda Note Agenda for 33rd GSTCM
Page 170 of 195
Annexure-3

Members (Centre)
 Ms. Ameeta Suri, Member (GST), CBIC
 Sh. P.K. Jain, Pr. Director General, DG-GST, CBIC

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

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

Others
 Sh. Rajesh Kumar Agarwal, Director, GST Council
 Sh. Arjun Kumar Meena, Under Secretary, GST Council






Detailed Agenda Note Agenda for 33rd GSTCM
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Agenda Item 5: Recommendations of the GoM for boosting Real Estate Sector under GST regime

1. Background:
The real estate sector is an important sector of Indian economy that significantly
contribute to the GDP. However, the sector is not in good health. There is serious cash flow problem in
this sector. Perception among the property buyer is that the transition from service Tax regime to GST
regime has resulted tax rise. Currently, properties sold after the issue of completion certificate attracts
‘nil’ rate of GST. Therefore, buyers are waiting and purchasing completed property. So, the demand for
booking of under completion property has gone down. Further, there is a serious issue of perception of
GST. Builders are not passing the benefits of input tax credit to the buyers. On the other hand, builders
are also complaining that due to mismatch of input tax credit cycle and tax payment cycle, a huge chunk
of credit remains unutilised. There is a problem of ITC overhang which becomes cost.

2. Present rate structure:
2.1 At present, construction of houses/ residential units under non-affordable category
attracts effective rate of GST of 12% (headline rate of 18% and after deduction of 1/3rd value of land,
effective rate becomes 12%), and affordable category under the following schemes attracts effective
rate of GST of 8% (headline rate of 12% and after deduction of 1/3rd value of land, effective rate
becomes 8%).
2.2 Following categories of housing are classifiable as affordable housing: -
(i) Pradhan Mantri Awas Yojana (PMAY):
a. ln-situ redevelopment of existing slums using
b. Beneficiary led individual house
c. Affordable Housing in Partnership (60 sqm)
d. Credit Linked Subsidy Scheme
EWS: 30 sqm
LIG: 60 sqm
MIG I: 160 sqm *
MIG II: 200 sqm *
(ii) Low-cost houses up to a carpet area of 60 square meters:
a. having infrastructure status
b. any housing scheme of a State government
(iii) Single residential units or a residential complex predominantly meant for self-use or the use of
their employees or other persons specified in paragraph 3 of the Schedule III of the CGST Act,
2017.
(iv) Erstwhile schemes of JNNURM/ RAY

All the above housing schemes such as PMAY etc. have different carpet area ranging from 30 sqm to
200 sqm* and cater to MIG group also.
3. The GST Council in its 32nd meeting held on 10th January, 2019 at New Delhi decided to
constitute a 7-member Group of Ministers to holistically look into the issues faced by residential
segments of real estate sector. A meeting of GoM was held on 8th February, 2019 at New Delhi and the
report of the GoM is placed as Annexure to this agenda item. The GoM discussed the following issues
and now their recommendations may be considered by the GST Council for approval.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 172 of 195

3.1 To prescribe a rate for construction of residential units for which completion certificate
has not been issued.
Discussion:
The breakup of a typical housing projects received from NBCC and CPWD is as follows.
Calculation of GST payable as pre present rate structure
Sl.
No.
Category of
Housing Unit
High Rise Building Low Rise Building
Low end
finish
Premium
Quality
Affordable
Low
end
finish
Affordable
1
Cost of property
(per sq. ft.)
4000 10000 3000 3000 2500
2
Cost of
construction
1700 3000 1500 1400 1100
3 Input tax credit 280.5 495 247 231 181
4 GST payable
(cash + credit)
480 1200 240 360 200
5 Net GST payable 199.5 705 0 129 19
6
Percentage GST
Payable
4.99% 7.05% 0.00% 4.30% 0.76%
Source: NBCC

From the NBCC data it is seen that for non- affordable housing, in a typical high rise building
project (say up to 6-7 floors) for a low end finish house net GST payable in cash to the government
should be around 5% and for a premium quality home net GST payable in cash should be around 7.05%.
Similarly, for a typical low rise building project (say up to 2-3 floors) for a low end finish house, net
GST payable in cash to the government should be around 4.30%.
For affordable housing category (PMAY), both in a high rise building and low rise building
project, net GST payable in cash is less than 1%.

From the NBCC data it is seen that at the unit sqft. prices of houses at Rs. 4000/- per sqft,
5% GST in cash without ITC is break- even point vis-à-vis the present GST rate. Meaning
thereby, for houses having price more than Rs. 4000/- per sqft present GST payment in cash
should be 5% or more and for houses having price less than Rs. 4000/- per sqft. present GST
payment in cash should be lower than 5%.

Detailed Agenda Note Agenda for 33rd GSTCM
Page 173 of 195
Source: CPWD
The above data received from CPWD for a typical 1000 sqft house has also been analysed. It
is seen that for a house having price Rs. 3731/- per sqft, net GST payable in cash to the government
should be around 4.8%. Cash Component will increase and reach to 5%, -where the price of the house
is Rs. 4000/ sqft or more, reaffirming the correctness of NBCC data.
From the both of the above tables, it is seen that in non- affordable housing the expected cash
component of GST should be around 5% or more. However, when the tax payment details from GSTR-
3B return of top 88 builders of India was analysed, it is seen that payment of tax in cash is very low.

Sl. No. CGST Zone
Effective Tax
Rate
(in %)
Tax paid in cash
(in %)
Range
(in %)
(1) (2) (3) (4) (5)
1 Meerut (Noida) 6.9 0.4 0 - 2.8
2 Bengaluru 9.3 1.0 0.1 - 2.0
3 Kolkata 10.3 1.4 0 - 4.7
4 Chennai 11.6 4.8 0 - 11.7
5 Hyderabad 9.3 0.5 0 - 4.9
6 Bhubaneswar 9.9 2.0 0 - 9.0
7 Mumbai 10.8 2.1 0 - 6.2
Summary 8.8 1.7 0 - 11.7
ITC claimed by the developers is much higher than what should be the ITC as per NBCC and CPWD
figures. The reasons for the low revenue in cash may be the following-
• Highly evasion prone sector where ITC is claimed on fake invoices.
• Slow moving inventory leading to higher ITC utilization, as construction is taking place
without sale, making ITC available higher.
Therefore, it would be justifiable to bring down the GST rate on housing to 5% without ITC credit
as it would meet multiple objectives. Based on discussions as recorded in the report at annexure, the
GoM recommended the following which may be considered by the GST Council.

Sl.
No.
Description Cost (INR)
Cost of Flat including land (Rs. 3731/ sq. ft.) 3731748
1 Cost of Flat excluding land 2487832
2 ITC Available 268797
3 Total GST payable (cash + credit) 447810
4 GST Payable in cash 179013
5 Net GST payable as percent of gross value 4.80%
Detailed Agenda Note Agenda for 33rd GSTCM
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Recommendation of GoM to the GST Council:
 Effective GST @ 5% without ITC for non- affordable residential properties, and
 Effective GST @ 3% or less without ITC for affordable residential properties may be
levied.
 Transitional provisions would be examined by the Fitment Committee.
3.2 Issue:
To prescribe appropriate safeguard to maintain the integrity of supply chain and protect
revenue from evasion.
Discussion:
Real estate being an evasion prone sector, payment of tax in cash is very low. ITC claimed by
the developer is much higher than the NBCC and CPWD figures. ITC is being claimed by the builders
through fake invoice and slow moving inventory is also leading to high utilisation of input tax credit.
Based on discussions as recorded in the report at annexure, the GoM recommended the following which
may be considered by the GST Council.
Recommendation of GoM to the GST Council:
 GoM has proposed to permit purchase of inputs, capital goods and input services upto
80% other than TDR (or similar rights) from a GST registered supplier only to maintain
the integrity of the supply chain.
 It is also proposed that applicable tax rate on shortfall of purchases below this threshold
limit will be on merit rate on RCM basis may be decided in the Fitment Committee.

3.3 Issue:
To prescribe criteria for defining affordable housing
Based on the discussions recorded in the report at annexure, the GoM recommended the following
which may be considered by the GST Council.

Recommendation of GoM to the GST Council:
After discussion the GoM made following recommendations and left the decision on GST
Council-

 Definition of affordable housing may be revised which inter alia include-
the existing schemes of State and Central Government covered under GST notification
No. 11/2017 Central tax (Rate) dated 28th June, 2017,
Detailed Agenda Note Agenda for 33rd GSTCM
Page 175 of 195

And

An additional criteria of RBI’s priority sector lending guidelines having financial limit
of Rs. 30 lacs in non-Metro and Rs.45 lacs in metro cities.
 Definition of metropolitan city to be examined as the definition for banking purpose is
very wide.

 Existing affordable housing shall also pay taxes as per the new rates for the remaining
instalments.

3.4 Issue:
To determine the transitional provisions and detailing issues pertaining to mixed
properties (residential and commercial) under proposed tax structure.
Discussion:
Pure residential property virtually does not exist, as all the housing projects invariably consists
of some commercial units to cater to the needs of residents. Based on the discussions recorded in the
report at annexure, the GoM recommended the following which may be considered by the GST Council.
Recommendation of GoM to the GST Council:
 The proposed rate should apply only to the residential property
 The ITC reversal methodology, i.e. ITC required to be reversed with respect of
commercial units in a mixed property (residential and commercial) under proposed tax
structure may be decided by the Fitment Committee.

3.5 Issue:
Treatment of land under the proposed tax structure
Discussion:
It was noted that while designing the proposed rate notification, the effective rate will be
highlighted along with an explanation that the new effective rate would be after the one- third abatement
of land. Notification would be designed/ drafted as under:



Detailed Agenda Note Agenda for 33rd GSTCM
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Sl.
No.
Description of service Tax rate Tax rate
(post
abatement)
1 Non affordable housing 7.5 % without ITC 5%
2 Affordable Housing 4.5% without ITC 3%
3 Existing projects under various affordable
housing schemes of Government
4.5% without ITC 3%

Recommendation of GoM to the GST Council:
 GoM noted that there is no proposal for taxing land under this proposal.
 Stamp duty will continue to be levied by State Government as existing presently.

3.6 Issue:
To exempt transfer of development rights (TDR), development rights in a joint
development agreements (JDA), FSI, long term lease (premium) and other similar rights
related to construction on land or in a redevelopment project.
Discussion:
It was noted that for the new tax rate to become operational GST exemption may have to be
granted to all intermediate rights of construction on land which is a supply of service such as FSI, long
term lease and sublease of land (premium). Very detailed discussion took place on this issue. Based on
the discussions recorded in the report at annexure, the GoM recommended the following which may be
considered by the GST Council.

Recommendation of GoM to the GST Council:
 Intermediate tax on development right, such as TDR, JDA, lease (premium), FSI shall
be exempted both in its first supply and in its subsequent supplies for residential
property only for which no completion certificate is issued at the time of supply.
 Calculation for withdrawal of exemption and reversal of ITC credit to be worked out
by the Fitment Committee for flats which are sold after issuance of completion
certificate as no GST is payable on them.

 Issues raised by CCT, Maharashtra relating to real estate sectors would be discussed
in the joint meeting of Law Committee and Fitment Committee, to be placed before
the GST Council.

Detailed Agenda Note Agenda for 33rd GSTCM
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4. Summary listing of GoM recommendations before the GST Council for consideration:
 Effective GST @ 5% without ITC for non- affordable residential properties, and
 Effective GST @ 3% or less without ITC for affordable residential properties may be
levied.
 Transitional provisions would be examined by the Fitment Committee.
 GoM has proposed to permit purchase of inputs, capital goods and input services upto
80% other than TDR (or similar rights) from a GST registered supplier only to maintain
the integrity of the supply chain.
 It is also proposed that applicable tax rate on shortfall of purchases below this threshold
limit will be on merit rate on RCM basis may be decided in the Fitment Committee.
 Definition of affordable housing may be revised which inter alia include -

The existing schemes of State and Central Government covered under GST notification
No. 11/2017-Central Tax (Rate) dated 28th June, 2017.

And

An additional criteria of RBI’s priority sector lending guidelines having financial limit
of Rs. 30 lacs in non-Metro and Rs.45 lacs in metro cities.
 Definition of metropolitan city to be examined as the definition for banking purpose is
very wide.
 Existing affordable housing shall also pay taxes as per the new rates for the remaining
instalments.
 The proposed rate should apply only to the residential property
 The ITC reversal methodology, i.e. ITC required to be reversed with respect to
commercial units in a mixed property (residential and commercial) under proposed tax
structure may be decided by the Fitment Committee.
 GoM noted that there is no proposal for taxing land under this proposal.
 Stamp duty will continue to be levied by State Government as existing presently.
 Intermediate tax on development right, such as TDR, JDA, lease (premium), FSI shall
be exempted both in its first supply and in its subsequent supplies for residential
property only for which no completion certificate is issued at the time of supply.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 178 of 195
 Calculation for withdrawal of exemption and reversal of ITC credit to be worked out
by the Fitment Committee for flats which are sold after issuance of completion
certificate as no GST is payable on them.
 Issues raised by CCT, Maharashtra relating to real estate sectors would be discussed in
the Joint meeting of Law Committee and Fitment Committee, to be placed before the
GST Council.

*****

Detailed Agenda Note Agenda for 33rd GSTCM
Page 179 of 195
Annexure
Recommendations of the GoM for boosting Real Estate Sector under GST regime
1. Introduction:
The issue of real estate sector was discussed in 31st and 32nd GST Council Meeting. The GST Council
in its 32nd meeting held on 10th January, 2019 at New Delhi decided to constitute a 7-member Group
of Ministers to holistically look into the issues faced by residential segments of real estate sector. GST
Council Secretariat vide its order dated 15.01.2019, constituted a 7 members GoM consisting following
members:
Sl.
No.
Name Designation and State Details
1 Shri Nitinbhai Patel Hon’ble Dy. Chief Minister, Govt. of Gujarat Convenor
2 Shri Sudhir Mungantiwar Hon’ble Finance Minister, Govt. of Maharashtra Member
3 Shri Krishna Byre Gowda Hon’ble Finance Minister, Govt. of Karnataka Member
4 Dr. T. M. Thomas Hon’ble Finance Minister, Govt. of Kerala Member
5 Shri Manpreet Singh Badal Hon’ble Finance Minister, Govt. of Punjab Member
6 Shri Rajesh Agarwal Hon’ble Finance Minister, Govt. of U.P. Member
7 Shri Mauvin Godinho Hon’ble Finance Minister, Govt. of Goa Member
2. Terms of reference:
The terms of reference (ToR) for the GoM prescribed by Council are as under -
(i) Analyse tax rate of GST, including inter alia issues/ challenges in view of proposal for boosting
real estate sector under GST regime by providing a composition scheme for residential
construction units referred to GoM in 32nd meeting of GST Council held on 10th January, 2019;
(ii) Examine and suggest ways for composition scheme or any other scheme, for boosting real estate
sector and suggest scheme for transition vis-à-vis introduction of suggested scheme;
(iii) Examine various aspects of levy of GST on Transfer of Development Rights (TDR) and
Development Rights in a Joint Development Agreement and suitable model;
(iv) Examine legality of inclusion/ exclusion of land or any other ingredients, in composition and
suggest valuation mechanism;
(v) Examine and suggest any other aspect relevant to boost real estate sector, which may be brought
to the notice of GoM.

3. GoM meeting:

A meeting of GoM was held on 8th February, 2019 at New Delhi. Minsters from Gujarat, Goa,
Punjab and Maharashtra attended the meeting. Officers from Uttar Pradesh attended the meeting.
Meeting was called to order by the Special Secretary, GST Council Shri Rajeev Ranjan.
Thereafter, Convenor, Shri Nitinbhai Patel said that the Council has given a very important task to the
Detailed Agenda Note Agenda for 33rd GSTCM
Page 180 of 195
GoM. He added that real estate sector is one of the largest contributors to the national GDP. After
agriculture, real estate sector provides employment opportunity to large numbers of people. Hon’ble
convenor suggested that the GoM should make recommendations such that every citizen would have a
house and particularly in the urban areas, as it would lead them becoming free from slum dwelling. He
emphasised that the GoM should take a positive decision so that effective GST rate on residential
housing would be low and government would get revenue as it is expected from the sector.
Secretary to the GoM, Shri Manish Sinha made a presentation before the GoM. He presented
the revenue trends of top builders of metro areas along with the GST payment expected in cash on
affordable and premium quality houses based on data received from CPWD and NBCC.

4. Decisions:
Summary of the proposals before the GoM and the respective recommendations made by the GoM to
be placed before the GST Council are as under:

4.1 Issue:
To prescribe a rate for construction of residential units for which completion certificate
has not been issued.
Discussion:
Secretary to GoM presented the break up data for typical residential housing projects received from
NBCC and CPWD.
Calculation of GST payable as pre present rate structure
Sl.
No.
Category of
Housing Unit
High Rise Building Low Rise Building
Low end
finish
Premium
Quality
Affordable
Low
end
finish
Affordable
1 Cost of property
(per sq. ft.)
4000 10000 3000 3000 2500
2
Cost of
construction
1700 3000 1500 1400 1100
3 Input tax credit 280.5 495 247 231 181
4
GST payable
(cash + credit)
480 1200 240 360 200
5 Net GST payable 199.5 705 0 129 19
6
Percentage GST
Payable
4.99% 7.05% 0.00% 4.30% 0.76%
Source: NBCC

From the NBCC data it is seen that for non- affordable housing, in a typical high rise building
project (say up to 6-7 floors) for a low end finish house net GST payable in cash to the government
should be around 5% and for a premium quality home net GST payable in cash should be around
7.05%. Similarly, for a typical low rise building project (say up to 2-3 floors) for a low end finish
house, net GST payable in cash to the government should be around 4.30%.
For affordable housing category (PMAY), both in a high rise building and low rise building
project, net GST payable in cash is less than 1%.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 181 of 195
From the NBCC data it is seen that at the unit sqft. prices of houses at Rs. 4000/- per sqft,
5% GST in cash without ITC is break- even point vis-à-vis the present GST rate. Meaning
thereby, for houses having price more than Rs. 4000/- per sqft present GST payment in cash
should be 5% or more and for houses having price less than Rs. 4000/- per sqft. present GST
payment in cash should be lower than 5%.

Sl.
No.
Description Cost (INR)
Cost of Flat including land (Rs. 3731/ sq. ft.) 3731748
1 Cost of Flat excluding land 2487832
2 ITC Available 268797
3 Total GST payable (cash + credit) 447810
4 GST Payable in cash 179013
5 Net GST payable as percent of gross value 4.80%
Source: CPWD
The above data received from CPWD for a typical 1000 sqft house has also been analysed. It
is seen that for a house having price Rs. 3731/- per sqft, net GST payable in cash to the government
should be around 4.8%. Cash Component will increase and reach to 5%, -where the price of the
house is Rs. 4000/ sqft or more, reaffirming the correctness of NBCC data.
From the both of the above tables, it is seen that in non- affordable housing the expected cash
component of GST should be around 5% or more. However, when the tax payment details from
GSTR- 3B return of top 88 builders of India was analysed, it is seen that payment of tax in cash is
very low.
Sl. No. CGST Zone
Effective Tax
Rate
(in %)
Tax paid in cash
(in %)
Range
(in %)
(1) (2) (3) (4) (5)
1 Meerut (Noida) 6.9 0.4 0 - 2.8
2 Bengaluru 9.3 1.0 0.1 - 2.0
3 Kolkata 10.3 1.4 0 - 4.7
4 Chennai 11.6 4.8 0 - 11.7
5 Hyderabad 9.3 0.5 0 - 4.9
6 Bhubaneswar 9.9 2.0 0 - 9.0
7 Mumbai 10.8 2.1 0 - 6.2
Summary 8.8 1.7 0 - 11.7
ITC claimed by the developers is much higher than what should be the ITC as per NBCC and
CPWD figures. The reasons for the low revenue in cash may be the following-
• Highly evasion prone sector where ITC is claimed on fake invoices.
• Slow moving inventory leading to higher ITC utilization, as construction is taking place without
sale, making ITC available higher.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 182 of 195

Therefore, it would be justifiable to bring down the GST rate on housing to 5% without ITC credit
as it would meet multiple objectives.
Hon’ble Finance Minister from Goa, Shri Mauvin Godinho said that real estate sector has virtually
become stand still. So the issues pertaining to real estate sector should be addressed on war footing.
More delay in decision making would further aggravate the matter. He said that across all segments of
real estate, GST @ 8% with ITC would be a practical rate, as it would be easy to monitor and detailing
issues related to transitional provisions and ITC utilisation would not arise.

Hon’ble from Punjab, Shri Manpreet Singh Badal suggested that there should be a lower GST rate
for affordable housing. CCT Punjab, Shri VP Singh emphasized that the proposed rate should meet twin
objective of low tax rate and higher revenue augmentation.

Taking discussion forward Hon’ble Convenor of the GoM said that that the perception plays an
important role for the buyers of the property. Buyer always see the tax what he is paying to the
exchequer. If there is higher outgo from the pocket of the buyer towards tax, he feels cheated. Therefore,
we must propose a lower rate for residential housing sector. Despite the current high rate of GST of
12% and 8% on residential units, Government is not getting the required revenue. Hence, this perception
has to change. In effect, GST rate should be low and Government should get its revenue. Therefore, a
low rate optically without ITC may indeed help the sector.

Recommendation by GoM:
Accordingly, GoM recommended following-
 Effective GST @ 5% without ITC for non- affordable residential properties, and
 Effective GST @ 3% or less without ITC for affordable residential properties may be
levied.
 Transitional provisions would be examined by the Fitment Committee.
4.2 Issue:
To prescribe appropriate safeguard to maintain the integrity of supply chain and protect
revenue from evasion.
Discussion:
Real estate being an evasion prone sector, payment of tax in cash is very low. Secretary to GoM
said that ITC claimed by the developer is much higher than the NBCC and CPWD figures. ITC is being
claimed by the builders through fake invoice and slow moving inventory is also leading to high
utilisation of input tax credit.

GoM noted the revenue trend and agreed for prescribing safeguard that 80% or more of the
purchases shall be made from the registered suppliers. Applicable tax rate on shortfall of purchases
from registered supplier will be on merit rate on RCM basis and will be decided by the Fitment
committee. Fitment committee will also determine some criteria (such as FIFO or capturing purchase
details) on the basis of which the tax rate on shortfall purchase would be charged. This safeguard would
address the concern that in GST, integrity of supply chain should be maintained as it leads to
formalisation of economy.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 183 of 195

Recommendation by GoM:
Accordingly, GOM recommended following-
 GoM has proposed to permit purchase of inputs, capital goods and input services upto
80% other than TDR (or similar rights) from a GST registered supplier only to maintain
the integrity of the supply chain.
 It is also proposed that applicable tax rate on shortfall of purchases below this threshold
limit will be on merit rate on RCM basis may be decided in the Fitment Committee.

4.3 Issue:
To prescribe criteria for defining affordable housing
Discussion:

Hon’ble Convenor, Shri Nitin Bhai Patel noted that the existing affordable housing schemes
have the different carpet area ranging from 30 sqm to 200 sqm. MIG II houses under Credit Linked
Subsidy Scheme would cover a house as high as 2000 sqft. If we take the cost of the property for an
affordable housing as low as 2500/ sqft, then also the MIG II house cost would be upro Rs. 50 lacs.
Therefore, the definition of affordable housing scheme should be carefully designed so that needy
people can afford it and out go towards tax should be a low burden for them.

Recommendation by GoM:
After discussion the GoM made following recommendations and left the decision on GST
Council-

 Definition of affordable housing may be revised which inter alia include-
the existing schemes of State and Central Government covered under GST notification
No. 11/2017 Central tax (Rate) dated 28th June, 2017,

And

An additional criteria of RBI’s priority sector lending guidelines having financial limit
of Rs. 30 lacs in non-Metro and Rs.45 lacs in metro cities.
 Definition of metropolitan city to be examined as the definition for banking purpose is
very wide.

 Existing affordable housing shall also pay taxes as per the new rates for the remaining
instalments.





Detailed Agenda Note Agenda for 33rd GSTCM
Page 184 of 195
4.4 Issue:
To determine the transitional provisions and detailing issues pertaining to mixed
properties (residential and commercial) under proposed tax structure.
Discussion:

CCT Punjab, Shri VP Singh stated that pure residential property virtually does not exist, as all
the housing projects invariably consists of some commercial units to cater to the needs of residents.
Every housing society would have small shops, computer labs etc. Many projects are truly mixed
projects.

Therefore, he said that commercial units up to certain cut off percentage may be prescribed for
considering it as residential.

Hon’ble Convenor, Shri Nitin Bhai Patel agreed with the Chief Commissioner Gujarat, DR. PD
Vaghela that we should not complicate the proposal as the cut of limit would vary from place to place
and location to location. Therefore, it would not be appropriate to propose a cut-off limit for commercial
units and commercial units should continue to be taxed at the present rate.

Recommendation by GoM:
Accordingly, GoM recommended following-

 The proposed rate should apply only to the residential property

 The ITC reversal methodology, i.e. ITC required to be reversed with respect of
commercial units in a mixed property (residential and commercial) under proposed tax
structure may be decided by the Fitment Committee.

4.5 Issue:
Treatment of land under the proposed tax structure
Discussion:

Secretary of the GoM, Shri MK Sinha explained that while designing the proposed rate notification, the
effective rate will be highlighted along with an explanation that the new effective rate would be after
the one- third abatement of land. Notification would be designed/ drafted as under:

Sl.
No.
Description of service Tax rate Tax rate
(post
abatement)
1 Non affordable housing 7.5 % without ITC 5%
2 Affordable Housing 4.5% without ITC 3%
3 Existing projects under various affordable
housing schemes of Government
4.5% without ITC 3%

Detailed Agenda Note Agenda for 33rd GSTCM
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Recommendation by GoM:
Accordingly, GoM recommended following-

 GoM noted that there is no proposal for taxing land under this proposal.

 Stamp duty will continue to be levied by State Government as existing presently.


4.6 Issue:
To exempt transfer of development rights (TDR), development rights in a joint
development agreements (JDA), FSI, long term lease (premium) and other similar rights
related to construction on land or in a redevelopment project.
Discussion:

Secretary to GoM, while describing the proposal said that GST exemption may be granted to
all intermediate rights of construction on land which is a supply of service such as FSI, long term lease
and sublease of land (premium). He explained that this exemption would only be applicable for under
construction properties where completion certificate has not been issued and it is here that GST shall
be payable. For properties that are sold after the issuance of completion certificate, this exemption
would not be applicable and hence builder would have to pay GST on these rights. This would be
necessary as without ITC chain, tax on these rights would become additional cost over the proposed
rate of GST.

Dr. P. D. Vaghela, Chief Commissioner, Gujarat said that there are various schemes of state
governments where land is provided at free of cost for slum redevelopment/ rehabilitation projects.
Therefore, the proposed exemption should cover such land rights provided by governments to the
builders.

CCT Maharashtra, Shri Rajiv Jalota said that many projects are constructed in leasehold or sub
lease hold lands. A clear cut definition (say lease more than 30 years) towards lease of land may be
prescribed for proposed exemption.

In Maharashtra, various redevelopment schemes are carried out such as SRA, re-development
of residential properties and JDA of land owner and builder. In case of SRA, it gets divided in two parts:
(i) service of construction to eligible slum dwellers free of cost and (ii) out-sider on payment basis. As
construction services for slum dwellers is not free of cost but as against the consideration in form of
FSI, DR or TDR awarded to the builder. Such portion may be taxed on construction cost or any other
suitable method as may be decided. Similar is the situation in re-development scheme in case of
residential properties where original residence are provided construction services by the builder against
the development right he receives. Here also, tax may be levied on such portion on construction cost
incurred by the builder or any other suitable method as may be decided. In case of JDA, the State has
proposed to levy tax on the portion made available on area sharing basis to original land owner on the
commercial basis of like kind and quality or any other suitable method as may be decided.

Detailed Agenda Note Agenda for 33rd GSTCM
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Hon’ble Minister from Maharashtra, Shri Sudhir Mungantiwar desired that various
redevelopment models in operation should be examined so that redevelopment works start picking up.

In addition, CCT Maharashtra raised the following issues for deliberation and decisions:

i. Cancellation of flat booking:
Regarding cancellation of the flat booked by the flat buyers, the act allows a tax adjustment on
account of cancellation of tax invoice or credit of input taxes only before 30th September of the
following financial year in which such supply was made. It is the contention of real estate sector that
window of such cancellation may be reasonable for any other sector however, such time limit is not
practicable for a real estate project, which has a long gestation period ranging from 3 to 6 years. RERA
permits flat holders to cancel the bookings for many reasons without any time limit.
CCT Maharashtra viewed that the issue deserves consideration. However, the same may be referred to
law committee by the GoM for decision. The law Committee may look into the possibility of mis-use
also.

ii. ITC sought to be made available on the premises on rent:
It is the contention of real estate sector that denial of ITC to the constructed property leased out
vis-à-vis the sold property is discriminatory and hence such discrimination may be removed by
providing ITC.

CCT Maharashtra viewed that in the above case the ownership of the property remains with the
developer. Further, the appreciation in the property value is accrued to the developer. No GST is payable
on the sale of property after Occupational Certificate (OC) is issued. Also, in leasing model, all the
recipients are business entities and hence it is B2B supply. So the 18% GST levied as lease rental is
available as ITC for business recipients. Taking into consideration the above points providing ITC on
constructed leased property shall not be considered.

iii. Issue of long term lease liable to GST.
In India, the long term lease is considered as mode for transfer of title to the land. The banks
finance such lease costs. The long term lease attracts the stamp duty similar to the duty applicable to
the Conveyance of land. Most Government Departments/State Government provides land to the
developers for development purposes on lease hold basis. The real estate sector raised the concern that
the lease premiums in pre-GST era and post-GST era have substantial difference in value. The long
term lease premium are liable to be taxed under GST which in fact is akin to transaction of land therefore
exemption is sought on such transactions.

CCT Maharashtra viewed that the issue deserves consideration. The Government or
Government authorities or government Agencies as a policy never give up right in the title. Hence the
general policy is to lease out the property. This is akin to sale of land. The disparity between the leased
hold land and bought out land can be removed by exempting the GST on lease hold lands. Provided it
is a lease of land only in the hand of Government /government agencies or Government authorities for
the lease tenure of 30 years or above.

Hon’ble Minister from Maharashtra, Shri Sudhir Mungantiwar desired that the long term lease
a term is required to be defined. Hon’ble Convenor, Shri Nitin Bhai Patel also consented the proposal.
Detailed Agenda Note Agenda for 33rd GSTCM
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iv. Transitional issues:
The real estate sector has objected to the circular issued NO. 23A dt. 1st September 2018 by
Maharashtra State Tax Dept. wherein the inputs lying in stock which are in the form of work in progress
is denied as transitional credit to be carried forward to GST. The arguments advanced is that if the
material once consumed becomes part of the structure which permanently attached to earth and hence
immovable property, then whether the sale of under construction property can be deemed to include the
sale of immovable property to the extent the work is already completed? Erstwhile MVAT Act 2002
had provided that the sale of under construction properties to the extent of work completed is outside
the purview of MVAT Act. Applying the same ratio, one can argue that the sale to that extent is in
respect of immovable property and hence outside the purview of GST Act. Therefore, the sector sought
withdrawal of the said circular.

In this regard, CCT Maharashtra viewed that the reasoning for the denial of transitional ITC
has been well explained in the circular hence, there finds no justification to withdraw the circular.
However, the issue is being referred to the Law committee.

Dr. P. D. Vaghela, Chief Commissioner, Gujarat stated that issues raised by Maharashtra
(excluding the transitional issue) have been listed out by Gujarat also in the note submitted to Dy. CM
of Gujarat for deliberation in the GoM.

Hon’ble Convenor, Shri Nitinbhai Patel also desired this issue needs to be examined as it is
very important, but he suggested that issue of GST on redeveloped property it should not be linked with
the current proposal. The present proposal to exempt supply of service related to construction rights
where GST is payable should be considered.

Recommendation by GoM:
Accordingly, GoM recommended following-
 Intermediate tax on development right, such as TDR, JDA, lease (premium), FSI shall
be exempted both in its first supply and in its subsequent supplies for residential
property only for which no completion certificate is issued at the time of supply.
 Calculation for withdrawal of exemption and reversal of ITC credit to be worked out
by the Fitment Committee for flats which are sold after issuance of completion
certificate as no GST is payable on them.

 Issues raised by CCT, Maharashtra relating to real estate sectors would be discussed
in the joint meeting of Law Committee and Fitment Committee, to be placed before
the GST Council.





Detailed Agenda Note Agenda for 33rd GSTCM
Page 188 of 195
5. Summary listing of GoM recommendations:

 Effective GST @ 5% without ITC for non- affordable residential properties, and

 Effective GST @ 3% or less without ITC for affordable residential properties may be
levied.
 Transitional provisions would be examined by the Fitment Committee.
 GoM has proposed to permit purchase of inputs, capital goods and input services upto
80% other than TDR (or similar rights) from a GST registered supplier only to maintain
the integrity of the supply chain.
 It is also proposed that applicable tax rate on shortfall of purchases below this threshold
limit will be on merit rate on RCM basis may be decided in the Fitment Committee.
 Definition of affordable housing may be revised which inter alia include -

The existing schemes of State and Central Government covered under GST notification
No. 11/2017-Central Tax (Rate) dated 28th June, 2017.

And

An additional criteria of RBI’s priority sector lending guidelines having financial limit
of Rs. 30 lacs in non-Metro and Rs.45 lacs in metro cities.
 Definition of metropolitan city to be examined as the definition for banking purpose is
very wide.
 Existing affordable housing shall also pay taxes as per the new rates for the remaining
instalments.
 The proposed rate should apply only to the residential property
 The ITC reversal methodology, i.e. ITC required to be reversed with respect to
commercial units in a mixed property (residential and commercial) under proposed tax
structure may be decided by the Fitment Committee.
 GoM noted that there is no proposal for taxing land under this proposal.
 Stamp duty will continue to be levied by State Government as existing presently.
 Intermediate tax on development right, such as TDR, JDA, lease (premium), FSI shall
be exempted both in its first supply and in its subsequent supplies for residential
property only for which no completion certificate is issued at the time of supply.
 Calculation for withdrawal of exemption and reversal of ITC credit to be worked out
by the Fitment Committee for flats which are sold after issuance of completion
certificate as no GST is payable on them.
Detailed Agenda Note Agenda for 33rd GSTCM
Page 189 of 195
 Issues raised by CCT, Maharashtra relating to real estate sectors would be discussed in
the Joint meeting of Law Committee and Fitment Committee, to be placed before the
GST Council.

6. Further issues to be examined:

Hon’ble Minister from Punjab, Shri Manpreet Singh Badal subsequently forwarded in writing
views on long term lease which he had explained in brief during the meeting. Similarly,
Maharashtra has sent a note on various aspects of development rights and models practiced by
industry. These proposals are under examination and data collection on the same is under process.
So, these issues may be decided in subsequent meetings. It is proposed to examine them separately
on merit and at present to finalise the proposal at hand.

*****


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Page 190 of 195
Agenda Item 6: Draft notifications and Removal of Difficulty order giving effect to the decisions
of 32nd GST Council Meeting regarding MSME (including small traders)
The GST Council in 32nd Meeting held on 10th January 2019, took the following decisions
to give relief to MSMEs (including small traders):
(i) Increasing annual turnover threshold for registration for the suppliers of goods and the States
shall have option to adopt one of the annual turnover threshold, namely Rs 20 lakh or Rs 40 lakh.
(ii) To provide a residual category of composition scheme for suppliers of services (or mixed
suppliers) with a tax rate of 6% (3% CGST +3% SGST) who have an annual turnover upto Rs 50 lakhs
in preceding financial year. The said scheme is to be made applicable to both service providers as well
as suppliers of goods and services, who are not eligible for the presently available composition scheme
for goods.
2. It was decided that the decisions are to be made operational from the 1st of April, 2019. Further
it was also decided that till amendment in law is made, the decisions have to made operational by way
of notifications.
3. In this regard, draft notifications and removal of difficulty order were drafted and taken to the
joint meeting of Fitment Committee and Law Committee held on 15.02.2019. In the said joint meeting
of Fitment Committee and Law Committee, the draft notifications and removal of difficulty order were
discussed and approved after incorporating certain changes.
4. The joint Fitment and Law Committee recommended that the notifications and removal of
difficulty order may be placed before the GST Council for consideration and approval before issuance.
5. The notifications and removal of difficulty order shall be issued after due vetting by the Union
Ministry of Law.
6. Draft notifications and removal of difficulty order are at Annexure 1.

Detailed Agenda Note Agenda for 33rd GSTCM
Page 191 of 195
Annexure 1
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION
3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. /2019-Central Tax (Rate)

New Delhi, the st February, 2019

G.S.R......(E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section
(1) of section 11, sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of
2017)(herein after referred to as the “said Act”), the Central Government, on the recommendations of
the Council, and on being satisfied that it is necessary in the public interest so to do, hereby notifies that
the central tax, on the intra-State supply of goods or services or both as specified in column (1) of the
Table, shall be levied at the rate specified in the corresponding entry in column (2), subject to the
conditions as specified in the corresponding entry in column (3) of the table below, namely:-

TABLE
Description of supply Rate
(per
cent.)
Conditions
(1) (2) (3)
First supplies of goods or services
or both upto an aggregate
turnover of fifty lakh rupees
made on or after the 1st day of
April in any financial year, by a
registered person
3
1. Supplies are made by a registered person, -
(i) whose aggregate turnover in the preceding financial
year was fifty lakh rupees or below;
(ii) who is not eligible to pay tax under sub-section (1)
of section 10 of the said Central Goods and Services Tax Act;
(iii) who is not engaged in making any supply which is
not leviable to tax under the said Act;
(iv) who is not engaged in making any inter-State
outward supply;
(v) who is neither a casual taxable person nor a non-
resident taxable person;
(vi) who is not engaged in making any supply through
an electronic commerce operator who is required to collect
tax at source under section 52; and
(vii) who is not engaged in making supplies of the goods,
the description of which is specified in column (3) of the
Annexure below and falling under the tariff item, sub-
heading, heading or Chapter, as the case may be, as specified
in the corresponding entry in column (2) of the said annexure.

2.Where more than one registered person are having the same
Permanent account Number, issued under the Income Tax
Act, 1961(43 of 1961), central tax on supplies by all such
registered persons is paid at the rate specified in column (2)
under this notification.
Detailed Agenda Note Agenda for 33rd GSTCM
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3. The registered person shall not collect any tax from the
recipient on supplies made by him nor shall he be entitled to
any credit of input tax.

4. The registered person shall issue, instead of tax invoice, a
bill of supply as referred to in clause (c) of sub-section (3) of
section 31 of the said Act with particulars as prescribed in
rule 49 of CGST Rules.

5. The registered person shall mention the words “taxable
person paying tax in terms of notification No. __/2019-
Central Tax (Rate) dated __.02.2019, not eligible to collect
tax on supplies” at the top of the bill of supply issued by him.

6. The registered person opting to pay central tax @ 3 per
cent. under this notification shall thenceforth, be liable to pay
central tax @ 3 per cent. on all outward supplies specified in
column (1) notwithstanding any other notification issued
under sub-section (1) of section 9 or under section 11 of this
Act.
7. The registered person opting to pay central tax @ 3 per
cent. under this notification shall be liable to pay central tax
on inward supplies on which he is liable to pay tax under sub-
section (3) or, as the case may be, under sub-section (4) of
section 9 of this Act at the applicable rates.
Explanation.- For the purposes of this notification, the
expression “first supplies of goods or services or both” shall,
for the purposes of determining eligibility of a person to pay
tax under this notification, include the supplies from the first
day of April of a financial year to the date from which he
becomes liable for registration under the Act but for the
purpose of determination of tax payable under this
notification shall not include the supplies from the first day
of April of a financial year to the date from which he becomes
liable for registration under the Act.
ANNEXURE
Sl. No. Tariff item, sub-
heading, heading
or Chapter
Description
(1) (2) (3)
1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2 2106 90 20 Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes
2. In computing aggregate turnover in order to determine eligibility of a registered person to pay central
tax @ 3 per cent. under this notification, value of supply of exempt services by way of extending
deposits, loans or advances in so far as the consideration is represented by way of interest or discount,
shall not be taken into account.
3. Explanation. –For the purpose of this notification, -
(i) “tariff item”, “sub-heading”, “heading” and “chapter” shall mean respectively a tariff item, sub-
heading, heading and chapters specified in the First Schedule to the Customs Tariff Act, 1975 (51 of
1975).
Detailed Agenda Note Agenda for 33rd GSTCM
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(ii) the rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975 (51 of
1975), including the Section and Chapter Notes and the General Explanatory Notes of the First Schedule
shall, so far as may be, apply to the interpretation of this notification.
4. This notification shall come into force on the 1st day of April, 2019.
[F. No.354/25/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Detailed Agenda Note Agenda for 33rd GSTCM
Page 194 of 195
[TO BE PUBLISHED IN THE GAZETTE OF INDIA EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. /2019-Central Tax
New Delhi, the th February, 2019
G.S.R (E).- In exercise of the powers conferred by sub-section (2) of section 23 of the Central
Goods and Services Tax Act, 2017 (12 of 2017)(hereafter referred to as the “said Act”), the Central
Government, on the recommendations of the Council, hereby specifies the following category of
persons, as the category of persons exempt from obtaining registration under the said Act, namely,-

Any person, who is engaged in exclusive supply of goods and whose aggregate turnover in the financial
year does not exceed forty lakh rupees, except, -
(i) persons required to take compulsory registration under section 24 of the said Act;
(ii) persons engaged in making supplies of the goods, the description of which is specified in column
(3) of the Annexure below and falling under the tariff item, sub-heading, heading or Chapter, as the
case may be, as specified in the corresponding entry in column (2) of the said annexure; and
(iii) persons engaged in making intra-State supplies in the States of Arunachal Pradesh, Manipur,
Meghalaya, Mizoram, Nagaland, Puducherry, Sikkim, Telangana, Tripura, Uttarakhand.

ANNEXURE
Sl. No. Tariff item, sub-
heading, heading
or Chapter
Description
(1) (2) (3)
1 2105 00 00 Ice cream and other edible ice, whether or not containing cocoa.
2 2106 90 20 Pan masala
3 24 All goods, i.e. Tobacco and manufactured tobacco substitutes

2. This notification shall come into force on the 1st day of April, 2019.
[F.No.354/25/2019-TRU]
(Gunjan Kumar Verma)
Under Secretary to the Government of India

Detailed Agenda Note Agenda for 33rd GSTCM
Page 195 of 195
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3,
SUB-SECTION (ii)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Removal of Difficulty
Order No. /2019-Central Tax
New Delhi, the February, 2019
S.O.(E). --- Whereas, clause (c) of sub-section (3) of section 31 the Central Goods and Services Tax
Act, 2017 (12 of 2017) (hereinafter referred to as the said Act) provides that a registered person
supplying exempted goods or services or both or paying tax under the provisions of section 10 shall
issue, instead of a tax invoice, a bill of supply, and therefore any person not covered by the said clause
has to issue a tax invoice.
Now, therefore, in exercise of the powers conferred by section 172 of the Central Goods and Services
Tax Act, 2017, the Central Government, on recommendations of the Council, hereby makes the
following Order, to remove the difficulties, namely: ––
1. Short title. ––This Order may be called the Central Goods and Services Tax (Removal of
Difficulties) Order No. 2 of 2019.
2. For the removal of difficulties, it is hereby clarified that provisions of section 31(3)(c) of CGST
Act, 2017 shall apply to a person paying tax under notification No.___ dated___ published in the
Gazette of India, Extraordinary, vide number G.S.R. No.___ (E), dated the __th February, 2019.

[F.No.___/__/2019-GST]

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


Detailed Agenda Note Agenda for 33rd GSTCM