GSTZen

Chapter 1

Changes in Definition Section

Adjudicating Authority

BEFORE

“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include theCentral Board of Excise and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority and the Appellate Tribunal;

AFTER

“adjudicating authority” means any authority, appointed or authorised to pass any order or decision under this Act, but does not include the Central Board of Indirect Taxes and Customs, the Revisional Authority, the Authority for Advance Ruling, the Appellate Authority for Advance Ruling, the Appellate Authority, the Appellate Tribunal and the Authority referred to in subsection (2) of section 171;

EFFECT

  • Change in the name CBEC to CBIC.

  • The National Anti-Profiteering Authority constituted under Section 171 of the CGST Act has been excluded from the definitionof adjudicating authority

2(17)h “Business”

BEFORE

2 (17) (h) services provided by a race club by way of totalisator or a licence to book maker in such club; and

AFTER

2 (17) (h) activities of a race club including by way of totalisator or a license to book maker or activities of a licensed book maker in such club; and

EFFECT

Activities of licensed bookmakers in the race club has been explicitly covered within the definition of business through this amendment.

2(69) “a local authority"

BEFORE

2(69) “a local authority “means – (f) a Development Board constituted under article 371 of the Constitution; or

AFTER

2(69) “a local authority “means – (f) “a Development Board constituted under article 371 and article 371J of the Constitution; or

EFFECT

1) Article 371J has been inserted in the definition of local authority on special request received from the State of Karnataka.

2) Special status is granted by this article to 6 backward districts of Karnataka- Hyderabad regions.

3) As per this article, the President is empowered to establish a separate Board. This purpose of the Board is to ensure equitable distribution of fund in the State’s budget for the developmental needs of these regions

Section 2(18) Business Vertical Omitted

BEFORE

2(18) Business Vertical

AFTER

Omitted

EFFECT

Multiple registrations were allowed earlier only in case of separate business verticals. The law now allows a separate registration for each place of business in respect of persons having multiple places of business in a state. So, the definition of business verticals is not required anymore under the GST law

2(102) "services”

BEFORE

means anything other than goods, money and securities but includes activities relating to the use of money or its conversion by cash or by any other mode, from one form, currency or denomination, to another form, currency or denomination for which a separate consideration is charged;

AFTER

Explanation-For the removal of doubts, it is hereby clarified that the expression “services” includes facilitating or arranging transactions in securities.

EFFECT

service charges or service fees or documentation fees or broking charges or such like fees or charges are charged in relation to transactions in securities, the same would be a consideration for provision of service and chargeable to GST.