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Recently the 22nd GST Council meet in New Delhi on 6th Oct 2017 has made several changes in existing GST Act, 2017 which is summarised as below on point basis. There is cut down in rates of around 27 items and 12 services. The key takeaways from GST Council meet based on press release are listed below:-
No.
Heading/
Sub-heading/
Tariff item
(a) bearing a registered brand name; or
(b) Bearing a brand name on which an actionable claim or enforceable right in a court of law is available.
(i) Integrated tax leviable under section 5(1) of the IGST Act, 2017 on supply of service covered by item 1(b) or 5(f) of Schedule II of the Central Goods and Services Tax Act, 2017;
(ii) The rig is not sold without the prior permission of the Commissioner of Customs of the port on which goods are imported;
(iii) To re-export the goods within 3 months from the expiry of the period for which they were supplied out of India;
Read our article:Accounting Entries Under GST
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