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India: Guidance implementing GST measures

India: Guidance implementing GST measures

The Central Board of Indirect Taxes and Customs issued guidance (notifications) in order to implement provisions of the Central Goods and Services Tax (Amendment) Act, 2018 and Integrated Goods and Services Tax (Amendment) Act, 2018.


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The effective date of the goods and services tax (GST) guidance is 1 February 2019. 

The guidance addresses, among other items:

  • Scope of supply, activities to be treated as a supply even if made without consideration, activities or transactions that are not to be treated as either the supply of goods or of services, and a supply by unregistered dealers
  • The threshold levy for the composition scheme
  • A "bill-to-ship-to" model for the supply of services
  • Scope of the value of an exempt supply
  • Scope of input tax credit
  • Registration for e-commerce operators
  • Consolidated debit or credit notes
  • Use of input tax credit and order of use
  • Exports
  • Recovery of taxes
  • Job-work procedures
  • Place of supply of services when the locations of the supplier and recipient are in India
  • Vertical-wise registration and place of business
  • Place of supply of services when the location of the supplier or the recipient is outside India


Read a January 2019 report [PDF 748 KB] prepared by the KPMG member firm in India

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