Chapter XXI MISCELLANEOUS

( 1) A registered person {lter?after in this section referred to as the "principal") may, under intimation and subject to such conditions as may be prescribed, send any inputs or capital goods,withoutpayment of tax,to a job worker for job work andfrom there subsequently send to another job worker and likewise, and shall,- ( a) bring back inputs, after completion of job work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, oftheir being sent out, to any of his place of business, without payment of tax; (b) supply such inputs, after completion of job · work or otherwise, or capital goods, other than moulds and dies, jigs and fixtures, or tools, within one year and three years, respectively, of their being sent out fromthe place of business of a job worker on payment of tax within India, or with or without payment of tax for export, as the case may be: Provided thatthe principal shall not supply the goods from the place of business of a job worker in terms of clause (b) unless the said principal declares tne place of business ofthe job-worker as his additional place of business except in a case- (i) where the job worker is registered under section 25; or (ii) where the principal is engaged in the supply of such goods as may be notified by the Commissioner. (2) The responsibility for keeping proper accounts for the inputs or capital goods shall lie with the principal. (3} Wherethe inputs sent for job work are not received back by the principal after completion of job work or otherwise in accordancewith clause (a) of sub-section ( 1) or are not supplied from the place of businessofthe job worker in accordance with clause (b) of sub-section (1) within a period of one year of their being sent out, it shall be deemed that such inputs had been,suppliedby the principal to the job-worker on the day whenthesaid inputs were sent out. Job work procedure. 147 ( 4) Where the capital goods, other than moulds and dies, jigs and fixtures, or tools, sent for job work are not received back by the principal in accordance with clause (a) of sub-section (I) or are not snpplied from the place of business of the job worker in accordance with clause (b) of sub-section ( 1) within a period of three years of their being sent out, it shall be deemed that such capital goods had been supplied by the principal to the job-worker on . the_ day when the said capital goods were sent out. (5) Notwithstanding anything contained in sub-sections (1) and (2), any waste and scrap generated during the job work may be supplied by the job worker directly from his place· of business on payment of tax, if such job worker is registered, or by the principal, if the job worker - is not registered. · Explanation :'- For . the purpose of job work, input includes intermediate goods arising from any treatment or process carried . out on the inputs by the principal or the job worker.

Where any document- (i) is produced by any person.under this Act or any other law for the time being in force; or (ii) has been seized from the custody or control of any person under this Act or any other law for the time being in force; or (iii)· has been received from any place outside India in the course of any proceedings under this Act or any other law for the time being in force, and such document is tendered by the prosecution in evidence against him or any other person who is tried jointly with him, the court shall,- · (a) unless the contrary is proved by such person, presume - (i) the truth of the contents of such document; (ii) that the signature and every other part of such document which purports to be in the handwriting of any particular person or which tlle court may reasonably assume to have been signed by, or to · be in the handwriting of, any particular person, is in that person's handwriting, and in the case of a document executed or attested, that it was executed or attested by the person by whom it purports to have been so executed or attested; Presumption as to documents in certain cases. 148 (b) admit the document in evidence not with standing that. it is not duly stamped, if suchdocuinent is otherwise admissible in evidence.

(1) Notwithstanding anything contained in any otherlaw for the time being in Iorce; -- (a) a micro film of a document or the reproduction of the image or images embodied in such micro film (whether enlarged or not); or (b} a facsimile copy of a document; or ( c) a statement contained in a document and included in a printed material produced by a computer, subject to such conditions as may be prescribed; or ( d) any Information stored electronically in any device or media, including any hard copies made of such information, shall bedeemed to be a document forthe purposes of this Act and the rulesmade thereunder andshallbe admissible in any proceedings thereunder, without further proof or production ofthe original, as evidence of any contents of the original or of any fact statedtherein of which direct evidence would be admissible. (2) In any proceedings under this Act and or the rules made thereunder, where it is desired to gi?e a statement in evidence by virtue of this section, a certificate, - (a) identifying the document containing the statement and describing the manner in which it was produced; (b} giving such particulars of any device involved in the production of thatdocument as may be appropriate for the purpose of showing thatthe document was produced by a computer, shall be evidence of any matter stated in the certificate and for the purposes. of this sub-section it shall be sufficient for a matter to be stated to the best of the knowledge and belief of the person stating it. Admissibility of micro films, facsimile copies of documents and computer printouts as documents and as evidence.

The Government may, on the recommendations ofthe Council, Common Portal. notify the Common Goodsand Services Tax Electronic Portalfor facilitating registration, payment of Jax, furnishing of returns, computation and settlement. o( integrated tax, electronic way bill and for carrying out such 'other functions and for such purposes as may be prescribed. 43 of 1961 2 of 1934 36 of2003 149

The Government . may, on . the recommendations of the Council, notify certain supplies of goods as "deemed exports': where goods supplied do not leave India, and payment for such supplies is received either in Indian rupees or in convertible foreignexchange, if such goods are manufactured in India.

The Government may, on the recommendations of the Council, and subject to such conditions and safeguards as may be prescribed, notify certain classes of taxable persons, and the · special procedures to be. followed by such taxable persons including thoseWith regard to registration, furnishing of return, payment of tax and administration of such taxable persons. 149. (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record ofcompliance with the provisions of this Act (2) The goods and services tax compliance rating score may be determined on thebasisof such parameters as may be prescribed. (3} The goods and services tax compliance rating score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed. 150. (1) Any person, being- (a) a taxable person; or (b) a local authority or other publicbody or association; or ( c) any authority of the StateGovernment responsible forthecollection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for thecollectionof excise duty or customs duty; or ( d) an income tax authority appointed under the provisions ofthe Income-tax Act, 1961; or ( e) a banking company Withinthe meqning ofclause (a) of section 45A of the Reserve Bank of India Act, 1934;or (f) -a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act, 2003, or any other · entity entrustedWith such functions by the Central Government· or the State Government; or Deemed Exports. Special Procedure for certain processes. Goods and services tax compliance rating. Obligation to furnish information return.

of (g) (h) 18of2013 (i) 59ofl988 (j) 30of2013 42of1956 of ofl934 of2013 the Registrar or Sub- Registrar appointed under section ofthe Registration Act, 1908; or a Registrar within the meaning of the Companies Act, 2013; or the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; or the Collector referred to in clause ( c) of section of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or (k) the recognised stock exchange referred to in clause (0 of section ofthe Securities Contracts (Regulation) Act, 1956; or (l) a depository referred to in clause (e) of sub-section ( 1) of section of the Depositories Act, 1996; or (m) an officer ofthe Reserve Bank oflndia as constituted under section of the Reserve Bank of India Act, 1934;or (n) the Goods and Services Tax Network, a company registered under the Companies Act, ; or (o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25;or (p) any other person as may be specified, on the recommendations of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall. furnish an information. return of the same in respect ofsuch periods, within such time, in such form and manner and to such authority or agency as may be prescribed. (2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within thesaid period of thirty days or the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and. the provisions of this Act shall apply.

(3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section (1) or sub-section (2), the said authority may serve upon him a notice requiring furnishing ofsuch information return within a period not exceeding ninety da,s from,the dateof service ofthe notice. and such-person shallfurnishtheinformation return. 151. (1) The Commissioner may, ifhe considers that itis necessary so to do, by notification, directthat statistics may becollected relating to any matter dealt with,. by or in connection withthis Act. (2) Upon such notification being issued, the Commission?. or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such formand manneras may be prescribed, relating to an.y matter in respect of which statisticsis to be collected. · 152. (1) No information of any individual return or part thereof with respect to any matter given for the purposes of section shall, without the previous consent in writing of theconcerned person or his· authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no suchinformation shallbe used for the purpose of any proceedings underthis Act. (2} Except for the purposes of prosecution under this Act, or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerization thereof for the purposes of this Act, shall be permitted ? see or have access to.any information or any individual return referred to in section 151. (3) Nothing in this section shall apply to the publication of any information relating to a classof taxable persons or class of transactions, if in the opinion ofthe Commissioner, it is desirable in the ;ublic interest to publish suchinformation. 153. Any officer not below the rank of Assistant Commissioner may, having regard to the nature and. complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny,inquiry, investigation or any other. proceedings beforehim. Power to collect statistics Bar on disclosure of infurmation required under section 151. Taking · t w:r fmau expert

45ofl860 of 154. TheCommissioner ?ran officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken. 155. ,r\'here any person claims thaf lieis eligible far input tax credit under this Act, the burden of proving such claim shall lie on such person. 156. All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section of the

(1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record ofcompliance with the provisions of this Act (2) The goods and services tax compliance rating score may be determined on thebasisof such parameters as may be prescribed. (3} The goods and services tax compliance rating score may be updated at periodic intervals and intimated to the registered person and also placed in the public domain in such manner as may be prescribed.

(1) Any person, being- (a) a taxable person; or (b) a local authority or other publicbody or association; or ( c) any authority of the StateGovernment responsible forthecollection of value added tax or sales tax or State excise duty or an authority of the Central Government responsible for thecollectionof excise duty or customs duty; or ( d) an income tax authority appointed under the provisions ofthe Income-tax Act, 1961; or ( e) a banking company Withinthe meqning ofclause (a) of section 45A of the Reserve Bank of India Act, 1934;or (f) -a State Electricity Board or an electricity distribution or transmission licensee under the Electricity Act, 2003, or any other · entity entrustedWith such functions by the Central Government· or the State Government; or Deemed Exports. Special Procedure for certain processes. Goods and services tax compliance rating. Obligation to furnish information return. 16 of 1908 (g) (h) 18of2013 (i) 59ofl988 (j) 30of2013 42of1956 22 of 1996 2 ofl934 18 of2013 150 the Registrar or Sub- Registrar appointed under section 6 ofthe Registration Act, 1908; or a Registrar within the meaning of the Companies Act, 2013; or the registering authority empowered to register motor vehicles under the Motor Vehicles Act, 1988; or the Collector referred to in clause ( c) of section 3 of the Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013; or (k) the recognised stock exchange referred to in clause (0 of section 2 ofthe Securities Contracts (Regulation) Act, 1956; or (l) a depository referred to in clause (e) of sub-section ( 1) of section 2 of the Depositories Act, 1996; or (m) an officer ofthe Reserve Bank oflndia as constituted under section 3 of the Reserve Bank of India Act, 1934;or (n) the Goods and Services Tax Network, a company registered under the Companies Act, 2013 ; or (o) a person to whom a Unique Identity Number has been granted under sub-section (9) of section 25;or (p) any other person as may be specified, on the recommendations of the Council, by the Government, who is responsible for maintaining record of registration or statement of accounts or any periodic return or document containing details of payment of tax and other details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, shall. furnish an information. return of the same in respect ofsuch periods, within such time, in such form and manner and to such authority or agency as may be prescribed. (2) Where the Commissioner, or an officer authorised by him in this behalf, considers that the information furnished in the information return is defective, he may intimate the defect to the person who has furnished such information return and give him an opportunity of rectifying the defect within a period of thirty days from the date of such intimation or within such further period which, on an application made in this behalf, the said authority may allow and if the defect is not rectified within thesaid period of thirty days or the further period so allowed, then, notwithstanding anything contained in any other provisions of this Act, such information return shall be treated as not furnished and. the provisions of this Act shall apply. 151 (3) Where a person who is required to furnish information return has not furnished the same within the time specified in sub-section (1) or sub-section (2), the said authority may serve upon him a notice requiring furnishing ofsuch information return within a period not exceeding ninety da,s from,the dateof service ofthe notice. and such-person shallfurnishtheinformation return.

(1) The Commissioner may, ifhe considers that itis necessary so to do, by notification, directthat statistics may becollected relating to any matter dealt with,. by or in connection withthis Act. (2) Upon such notification being issued, the Commission?. or any person authorised by him in this behalf, may call upon the concerned persons to furnish such information or returns, in such formand manneras may be prescribed, relating to an.y matter in respect of which statisticsis to be collected. ·

(1) No information of any individual return or part thereof with respect to any matter given for the purposes of section 151 shall, without the previous consent in writing of theconcerned person or his· authorised representative, be published in such manner so as to enable such particulars to be identified as referring to a particular person and no suchinformation shallbe used for the purpose of any proceedings underthis Act. (2} Except for the purposes of prosecution under this Act, or any other Act for the time being in force, no person who is not engaged in the collection of statistics under this Act or compilation or computerization thereof for the purposes of this Act, shall be permitted ? see or have access to.any information or any individual return referred to in section

Any officer not below the rank of Assistant Commissioner may, having regard to the nature and. complexity of the case and the interest of revenue, take assistance of any expert at any stage of scrutiny,inquiry, investigation or any other. proceedings beforehim. Power to collect statistics Bar on disclosure of infurmation required under section

TheCommissioner ?ran officer authorised by him may take samples of goods from the possession of any taxable person, where he considers it necessary, and provide a receipt for any samples so taken.

,r\'here any person claims thaf lieis eligible far input tax credit under this Act, the burden of proving such claim shall lie on such person.

All persons discharging functions under this Act shall be deemed to be public servants within the meaning of section 21 of the Indian Penal Code.

(1) No suit, prosecution or other legalproceedings shall lie against the President, State President, Members, officers or other employees of the Appellate Tribunal or any other person authorised by the said Appellate Tribunal for anything which is in good faithdone or intended to be done under this Act or therules made thereunder, (2) No suit, prosecution or other legal proceedings shall lie against • any officer appointed or authorised under this Act for anything which is done or intended to be done in good faith under this Act or the rules made thereunder. 158. (1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this A,ct (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section {3), not be disclosed. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save · as otherwise provided in sub-section (3 ), require any officer appointed or authorised under this Act to produce before it or to give evidence before itin respect of particulars referred to in sub-section (1). Power to take samples. Burden of Proof. Persons deemed to be public servants. Protection of action taken under this Act Disclosure of information by a public servant of1860 49of (3) Nothing contained in thissection shall apply to the disclosure of,- (a) any particulars in respect of any statement, return, accounts, documents. evidence, affidavit or deposition; for the· purp9se of any prosecution under the Indian. Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time being in force; or

(b) any particulars to the Central Government or the State Government or to any person acting in the implementation of-this Act, for the purposes of carrying out the objects of this Act; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demandj or (d) any particulars to a civil court in any suit or proceedings, to whichthe Government . or any authority underthis Actis a party, . which relates to any matter arising out of any proceedings under this Act or under any other lawfor the time being in force authorising any such authority to exercise any powers thereunder; or ( e) any particulars to any officer appointed for the purpose of audit of tax receipts or refundsofthe tax imposed by this Act; or (f) any particulars •where such· particulars are relevant for the purposes of any inquiry into theconduct of. any officer appointed or authorisedunder this Act, to any person or persons appointed asan inquiry officer under any lawfor the time being in force; or (g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary forthe purpose of enabling <that Government to levy or realise any tax or duty; or (h) any particulars when such disclosure is occasioned by thelawful exercise· by a public servant or any other statutory authority, of his or its powers under any lawforthe time being in force; or (i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under thfs . Act against a practising advocate, a tax practitioner..,· a practising cost accountant, a practising. chartered accountant, a practising company secretary to the. authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary. as the case may be; or

(j) any particulars to any agency appeinted for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound notto use or disclose such particulars except forthe aforesaid purposes; or (k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and (l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information. 159. (1) If the Commissioner, or any other officer authorised by him in this behalf, is ofthe opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act tnrespect of such person, it may cause to be published such name and particulars in such manner as it thinks fit (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Authority under section has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation:- In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the company, or the members ofthe association, as the case may be, may also be published if, in the.opinion of the Commissioner, or any other officer authorised by him .in this behalf, circumstances of the case justify it. 160. (1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, a\:cepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of thts Act shall be invalid or deemed to be invalid merelyby reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law. Publication of information respecting persons in certain cases. Assessment proceedings, etc. not to be invalid on certain grounds.

{2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question a.tor in the earlier proceedings commenced, continued or finalised · pursuant to such notice, order or communication. 161. Without prejudice to· the provisions of section 160, and Rectificationof errors notwithstanding anything contained in any other provisions of apparent fromrecord. this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document; may rectify any error which· is apparent on the face of record in suchdecision or order or notice or. certificate or any other document, either on its own motion or where such error is brought to itsnotice by any officer appointed underthis Act or an officer appointed under the Central.Goods and Services Tax Act or by the affected person within a period ofthreemonths from thedate of issue of suchdecision or order or notice or certificate or any other document, as the case may be: Providedthat no suchrectificationshall be done after a period of six months fromthe date of issue of such decision or order or notice or certificate or any otherdocument: Provided further that the said period of six monthsshall not apply in such cases where therectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission: Provided also . thatwhere such· rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification. 162. Save as provided insections and 118, no civil court shall Baron jurisdiction of have jurisdiction to deal with or decide any question arising civil courts. from or relating to anything done or purported to bedone ' under this

(1) All particulars contained in any statement made, return furnished or accounts or documents produced in accordance with this Act, or in any record of evidence given in the course of any proceedings under this A,ct (other than proceedings before a criminal court), or in any record of any proceedings under this Act shall, save as provided in sub-section {3), not be disclosed. (2) Notwithstanding anything contained in the Indian Evidence Act, 1872, no court shall, save · as otherwise provided in sub-section (3 ), require any officer appointed or authorised under this Act to produce before it or to give evidence before itin respect of particulars referred to in sub-section (1). Power to take samples. Burden of Proof. Persons deemed to be public servants. Protection of action taken under this Act Disclosure of information by a public servant 45 of1860 49of 1988 (3) Nothing contained in thissection shall apply to the disclosure of,- (a) any particulars in respect of any statement, return, accounts, documents. evidence, affidavit or deposition; for the· purp9se of any prosecution under the Indian. Penal Code or the Prevention of Corruption Act, 1988, or any other law for the time being in force; or 153 (b) any particulars to the Central Government or the State Government or to any person acting in the implementation of-this Act, for the purposes of carrying out the objects of this Act; or (c) any particulars when such disclosure is occasioned by the lawful exercise under this Act of any process for the service of any notice or recovery of any demandj or (d) any particulars to a civil court in any suit or proceedings, to whichthe Government . or any authority underthis Actis a party, . which relates to any matter arising out of any proceedings under this Act or under any other lawfor the time being in force authorising any such authority to exercise any powers thereunder; or ( e) any particulars to any officer appointed for the purpose of audit of tax receipts or refundsofthe tax imposed by this Act; or (f) any particulars •where such· particulars are relevant for the purposes of any inquiry into theconduct of. any officer appointed or authorisedunder this Act, to any person or persons appointed asan inquiry officer under any lawfor the time being in force; or (g) any such particulars to an officer of the Central Government or of any State Government, as may be necessary forthe purpose of enabling <that Government to levy or realise any tax or duty; or (h) any particulars when such disclosure is occasioned by thelawful exercise· by a public servant or any other statutory authority, of his or its powers under any lawforthe time being in force; or (i) any particulars relevant to any inquiry into a charge of misconduct in connection with any proceedings under thfs . Act against a practising advocate, a tax practitioner..,· a practising cost accountant, a practising. chartered accountant, a practising company secretary to the. authority empowered to take disciplinary action against the members practising the profession of a legal practitioner, a cost accountant, a chartered accountant or a company secretary. as the case may be; or 154 (j) any particulars to any agency appeinted for the purposes of data entry on any automated system or for the purpose of operating, upgrading or maintaining any automated system where such agency is contractually bound notto use or disclose such particulars except forthe aforesaid purposes; or (k) any such particulars to an officer of the Government as may be necessary for the purposes of any other law for the time being in force; and (l) any information relating to any class of taxable persons or class of transactions for publication, if, in the opinion of the Commissioner, it is desirable in the public interest, to publish such information.

(1) If the Commissioner, or any other officer authorised by him in this behalf, is ofthe opinion that it is necessary or expedient in the public interest to publish the name of any person and any other particulars relating to any proceedings or prosecution under this Act tnrespect of such person, it may cause to be published such name and particulars in such manner as it thinks fit (2) No publication under this section shall be made in relation to any penalty imposed under this Act until the time for presenting an appeal to the Appellate Authority under section 107 has expired without an appeal having been presented or the appeal, if presented, has been disposed of. Explanation:- In the case of firm, company or other association of persons, the names of the partners of the firm, directors, managing agents, secretaries and treasures or managers of the company, or the members ofthe association, as the case may be, may also be published if, in the.opinion of the Commissioner, or any other officer authorised by him .in this behalf, circumstances of the case justify it.

(1) No assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings done, a\:cepted, made, issued, initiated, or purported to have been done, accepted, made, issued, initiated in pursuance of any of the provisions of thts Act shall be invalid or deemed to be invalid merelyby reason of any mistake, defect or omission therein, if such assessment, re-assessment, adjudication, review, revision, appeal, rectification, notice, summons or other proceedings are in substance and effect in conformity with or according to the intents, purposes and requirements of this Act or any existing law. Publication of information respecting persons in certain cases. Assessment proceedings, etc. not to be invalid on certain grounds. 155 {2) The service of any notice, order or communication shall not be called in question, if the notice, order or communication, as the case may be, has already been acted upon by the person to whom it is issued or where such service has not been called in question a.tor in the earlier proceedings commenced, continued or finalised · pursuant to such notice, order or communication.

Without prejudice to· the provisions of section 160, and Rectificationof errors notwithstanding anything contained in any other provisions of apparent fromrecord. this Act, any authority, who has passed or issued any decision or order or notice or certificate or any other document; may rectify any error which· is apparent on the face of record in suchdecision or order or notice or. certificate or any other document, either on its own motion or where such error is brought to itsnotice by any officer appointed underthis Act or an officer appointed under the Central.Goods and Services Tax Act or by the affected person within a period ofthreemonths from thedate of issue of suchdecision or order or notice or certificate or any other document, as the case may be: Providedthat no suchrectificationshall be done after a period of six months fromthe date of issue of such decision or order or notice or certificate or any otherdocument: Provided further that the said period of six monthsshall not apply in such cases where therectification is purely in the nature of correction of a clerical or arithmetical error, arising from any accidental slip or omission: Provided also . thatwhere such· rectification adversely affects any person, the principles of natural justice shall be followed by the authority carrying out such rectification.

Save as provided insections 117 and 118, no civil court shall Baron jurisdiction of have jurisdiction to deal with or decide any question arising civil courts. from or relating to anything done or purported to bedone ' under this Act.

Wherever a copy of any order or document is to be provided to anyperson onan application made by him for that purpose, there shall be paid such fee as may be prescribed. • 164. (1) The Government may, on the recommendations ofthe Council, by notification, make rules for carrying out the ' provisions ofthis Act. Levy of fee. Power of Government to makerules.

(2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any ofthe matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be madfby rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub-section(!) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees. 165. The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. .. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it i§ in session, for a total period ·of thirty days which. may ,, be comprised in one session or • in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the State Legislature agrees in making any modification in the rule or regulation or in the notification, as the case may be, or the State Legislature agrees that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, thatany such modification or annulm?nt shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be. · 167. The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any· power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer· as may be specified in such notification. Power to make regulations. Laying of rules, regulations and notifications. Delegation of powe

168. The Commissioner may, ifhe considers it necessary or expedient· so. to dofor the purpose of uniformity in the implementation of this. Act, issue such orders, instructions or direcuons.to.the .• State tax officers as it may deem ·fit, and thereupon all such officers and all other.persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions. 169. (1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one ofthe following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalfof the taxable person or to a person regularly employedby him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or hisauthorised representative, if any, at hislastknown place of business or residence-er (c) by sending a communication to his e-mail address provided at the time of registration oras amended from time to time; or (d) by making it available on the common portal; or ( e) bypublication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carri?,d on business or personally worked for gain; or (f) if none of the modesaforesaid is practicable, by affixirtg it in some conspicuous place at his Jast known place of' business or· residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board ofthe office of theconcerned officer or authority who or which passed suchdecision or order or issued such summonsor notice. Power to issue instructions or directions. Service of notice in certain circumstances.

(2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which itis tendered or published or a copy thereof is'affixed in the manner provided in sub-section (1). ( 3) When such decision, order, summons, notice or any communicationis sent by registered post or speed post, it shall be deemed to havebeen received by the addressee at the expiry of the period normally'talcen by such post in transit unless the contrary is proved«: .. 170. The amount of tax, interest, penalty, fine or any other sum Roundingoffoftaxetc. payable, and the amount of refund or any other sum due, under the provisions .ofthis J\ct sll.all be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee andif such · part is less than fifty paise it shall be ignored. 171. ( 1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may on recommendations of the Council, by notification, constitute an Authority, or em?wer an existing A?ority constituted under any lawfor the time being in force, to examine whether input · tax credits availed by any registered person or the reduction in. the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. ( 3) The Authority referred to in sub-section (2) shall exercise such powers an? discharge such functions as may be prescribed. J_,: 172. ( 1) if any difficulty atises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general ora special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of rep:ioving the said difficulty : Provided Jhat no such order shall be K,lade after the expiry of a period of three years from the dateof commencement ofthis Act. Anti-profiteering Measure. Removal of difficulties.

43ofl994 {2) &aycmkr made under this section spall be: laid, as soon •maybe, after it is madibefore the

(1) The Government may, on the recommendations ofthe Council, by notification, make rules for carrying out the ' provisions ofthis Act. Levy of fee. Power of Government to makerules. 156 (2) Without prejudice to the generality of the provisions of sub-section (1), the Government may make rules for all or any ofthe matters which by this Act are required to be, or may be, prescribed or in respect of which provisions are to be or may be madfby rules. (3) The power to make rules conferred by this section shall include the power to give retrospective effect to the rules or any of them from a date not earlier than the date on which the provisions of this Act come into force. (4) Any rules made under sub-section(!) may provide that a contravention thereof shall be liable to a penalty not exceeding ten thousand rupees.

The Government may, by notification, make regulations consistent with this Act and the rules made thereunder to carry out the provisions of this Act. 166 .. Every rule made by the Government, every regulation made by the Government and every notification issued by the Government under this Act, shall be laid, as soon as may be after it is made or issued, before the State Legislature, while it i§ in session, for a total period ·of thirty days which. may ,, be comprised in one session or • in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, the State Legislature agrees in making any modification in the rule or regulation or in the notification, as the case may be, or the State Legislature agrees that the rule or regulation or the notification should not be made, the rule or regulation or notification, as the case may be, shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, thatany such modification or annulm?nt shall be without prejudice to the validity of anything previously done under that rule or regulation or notification, as the case may be. ·

The Commissioner may, by notification, direct that subject to such conditions, if any, as may be specified in the notification, any· power exercisable by any authority or officer under this Act may be exercisable also by another authority or officer· as may be specified in such notification. Power to make regulations. Laying of rules, regulations and notifications. Delegation of powe 157

The Commissioner may, ifhe considers it necessary or expedient· so. to dofor the purpose of uniformity in the implementation of this. Act, issue such orders, instructions or direcuons.to.the .• State tax officers as it may deem ·fit, and thereupon all such officers and all other.persons employed in the implementation of this Act shall observe and follow such orders, instructions or directions.

(1) Any decision, order, summons, notice or other communication under this Act or the rules made thereunder shall be served by any one ofthe following methods, namely:- (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalfof the taxable person or to a person regularly employedby him in connection with the business, or to any adult member of family residing with the taxable person; or (b) by registered post or speed post or courier with acknowledgement due, to the person for whom it is intended or hisauthorised representative, if any, at hislastknown place of business or residence-er (c) by sending a communication to his e-mail address provided at the time of registration oras amended from time to time; or (d) by making it available on the common portal; or ( e) bypublication in a newspaper circulating in the locality in which the taxable person or the person to whom it is issued is last known to have resided, carri?,d on business or personally worked for gain; or (f) if none of the modesaforesaid is practicable, by affixirtg it in some conspicuous place at his Jast known place of' business or· residence and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board ofthe office of theconcerned officer or authority who or which passed suchdecision or order or issued such summonsor notice. Power to issue instructions or directions. Service of notice in certain circumstances. 158 (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which itis tendered or published or a copy thereof is'affixed in the manner provided in sub-section (1). ( 3) When such decision, order, summons, notice or any communicationis sent by registered post or speed post, it shall be deemed to havebeen received by the addressee at the expiry of the period normally'talcen by such post in transit unless the contrary is proved«: ..

The amount of tax, interest, penalty, fine or any other sum Roundingoffoftaxetc. payable, and the amount of refund or any other sum due, under the provisions .ofthis J\ct sll.all be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee andif such · part is less than fifty paise it shall be ignored.

( 1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may on recommendations of the Council, by notification, constitute an Authority, or em?wer an existing A?ority constituted under any lawfor the time being in force, to examine whether input · tax credits availed by any registered person or the reduction in. the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. ( 3) The Authority referred to in sub-section (2) shall exercise such powers an? discharge such functions as may be prescribed. J_,:

( 1) if any difficulty atises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general ora special order published in the Official Gazette, make such provisions not inconsistent with the provisions of this Act or the rules or regulations made thereunder, as may be necessary or expedient for the purpose of rep:ioving the said difficulty : Provided Jhat no such order shall be K,lade after the expiry of a period of three years from the dateof commencement ofthis Act. Anti-profiteering Measure. Removal of difficulties. 43ofl994 159 {2) &aycmkr made under this section spall be: laid, as soon •maybe, after it is madibefore the State Legislature.

Sa'R as olhtnrise provided in this Act, on and from the date of Amendment of certain • ,_,..,.. rmeot of this Act- Acts ill lhr Manipor Municipalities Act, ,1? in section 75, in sub- Kdion (1). clauses (c), and (i) shall be omitted; 6of200S 145-? ... 03101ntil 8of200D 174. (1) Saft as otherwise provided in this Act, on and from the date of commencement of this Act,. (i) the Manipur Value Added Tax Act, 2004, except in respect of goods included in the Entry of the State List of the Seventh Schedule to the Constitution, (ii) the Assam Amusement and Betting Tax Act, 1939(as extended to Manipur), (iii) the Manipur Tax on Luxury (Hotel & Lodging Houses) Act. (hereafter referred to as the repealed Acts) are hereby repealed. (2) The repeal of the said Acts and the amendment of the Acts specified in section (hereafter referred to as "such amendment'' or "amended Act': as the case may be) to the extent mentioned in sub-section (1) or section shall not- (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation of the repealed Acts and orders or anything duly done or suffered thereunder; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts or orders under such repealed Acts: Provided that any tax exemption granted- as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on or after the appointed day; or' Repeal and saving

IO of (d) affect any tax, surcharge, penalty, interest as are due or may become due or any forfeiture or punishment incurred or inflicted in respect of any offence or violation committed against the provisions ofthe repealed Acts; or (e) affect any investigation, inquiry, assessment proceedings, adjudication and any other legal proceedings or recovery of arrears or remedy in respect of any such tax, surcharge, penalty, fine, interest, right, privilege, obligation, liability, forfeiture or punishment, as aforesaid, and any such Investigation, inquiry, assessment proceedings, adjudication and other legal proceedings or recovery of arrears or remedy may be instituted, continuedor enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may belevied or imposed as ifthese Acts had not been so repealed; or (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or· after· the appointed day under the said repealed Acts and such proceedings shall be continuedunder the said repealed Acts as if this Act had not come into forceand the said Acts had not been amended or repealed. (3) The mention ofthe particular n;i,atters referred to in section and sub-section (1) . shall not be held to prejudice or affect the general application of section of the Manipur GeneralClauses Act, (Act No.IO of 1897) with regard to the effect of repeal.

.. SCHEI>mffil {See-section ·7tl ACTIVITIES TOBE TREATED AS SUPPLY EVEN IFMADE WITH- OUT CONSIDERA'lfflN iC.:: ... ,, Jr' \ 1. ??rmanenf transfer or dispos? o{ b?ess assets where input tax ?redit hasbeen availed on such assets . . 2. Supply of goo<ls '.or services or both between related persons or between distificipersons'aSspecified in section 25, when made in the course or furtherance of business; Providedthat gifts n.ot exceeding fifty thousaiid rupees in value in a financial year by an employer to an employee: shall not be treated as supply of goods or services or both. 3. Supply of goods-! (a) by a prin?ipal to his agent whiie'the agent undertakes to supply such goods on behalf ofthe principal; or · (b) by an agent toh' principal where the agent undertakes t6receive such goods on behalfof the principal. 4. Import .. of. services by a taxable person . from a related person or from any ofhis other establishments outside India, in the course or furtheranceorbusiness,

SGHEDULEII [See section7J ACTIVITIESTO BE TREATED AS SUPPLY OF GOODS OR SUPPLYOF SERVICES 1. Transfer (a) any transfer ofthe title .in goods is a supply of goods; (b) any transfer ofright in goods or of undividedshare in goods without the transfer of title tlteteot .•• a supply of services; (c) any transfer of title in goods und?; an agreement which stipulates that property in goods shall pass at a fu.ture date upon payment of full consideration as. agreed, is a supply of goods. 2. Landand Building (a) any lease, tenanc;>i, easement, lice.nee to occupy. land is a supply of services; (b) any lease or letting out of the building including a commercial, industrial or residential complex forbusiness or commerce, either ?holly or partly, is a supply of services. ?,- .·.·' ;," ··',·.·.. ,?-- ·•.. . . . ,.. . _., . ·,. ·. ·,. ' 3. Treatment or process Any treatment or process which is appliedto another person's goods is a supply of services. · 4. Transferof business assets (a) where goods fo{,;ning part of tne as.?ts of a. business are transferred or disposed of by or under the directions of the person carrying on the business so as no longer to form part of those assets, whether or not for a consideration, such transfer or disposal is a supply of goods by the person; · (b) where, by or under thedirection of a person carrying on a business, goods held or used forthe purposes ofthebusiness are put to any private useor are used, or made available to anyperson for use, for any purpose otherthan a purpose of the business, whether or not for a consideration, the usage or making availableof such goods is a supply of services; (c) where any person ceases to be a taxable person, any goods forming part ofthe assets of any business carried on by himshall be deemed to be supplied by him in the course or furtherance of hisbusiness immediately before he ceases to be a taxable person, unless- (i) the business is transferred as a going concern to another person; or (ii) thebusiness is carried on by a personal representative who is deemed to be a taxable person. 5. Supply of services The following shallbe treated as supply of service, namely:- (a) renting of immovable property;

20of (b) construction of a cowplex, building. civil structure ora part thereof, including a complex or building intendedfor sale to a buyer, wholly or partly, except where the entire consideiilion has beep .received after ?ce of completion certificate, }wh?te · ri!quired, by the competent authority or after its first occupation, whichever is-earlier. Explanation:- For the purposes.'of this clause- ( 1) th? ,?ression "competent authority" means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any or the following. namely> (i) an. ?chitect .·. regist?red wltt the Council of . A,.rchitecture constituted under the Architects Act, 1972; or (ii) a chartered engineer registe;e.d w:thtb? mstitution of Engineers (India);or (iii) a licensed surveyor of the respective local body of the city or town or village or development or plati.ning authority; (2) th?. ?tession "constrμction" inqudes. additions,. alterations, replacements or remodelling.?f any ,exisWi1S ?ivil structure, (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, "·.: upgradation, enhancement, . implementation of information technology software; {e) agreeing to the obligation to ref?11 from an act, or to tolerate an act or a situation, or to do an act; and (ff ' fransfer'of the right t<> tJst any goodsfo? any purpose ( whether or not for a specified period) f()r cash, deferred payment or other valuable consideration. 6. . Composite supply The following composite supplies shall be treated as a supply of services, namely:- (a) works contract as defined in clause (119) of section 2; and (b) supply, by way of or as part of any service or in any other manner whatseever; of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor forhuman consumption), where such supply or service is' for cash, deferred payment or other valuable consideration. 7. Supply of Goods The following shall be treated as supply of goods, namely:- Supply of goods by any unincorporated association or body of persons .to a member thereof for cash, deferred payment or other valuable consideration.

'\_ ... -·_., .... ,., SCHBDutB Ill· (See aectJoa AClttttDS OR TRANSACI'IONS.WHIOHSIIAU,BBTRBATPll M81THBR AS A SUPPLYOP GOODS ·NOtlA ftmttldP 81lllVld!S 1. Service, by an employee to theemploye,ln .. c.ou.r,eofor In relatlon to hli'em,ployment. 2. Servlcea by any court or 1\ibunal e1tabU.bed ?er any law fbr tfle tlme being tmf&•ce. · · . . 3. (a) the fimotlollt pc,,folmff by the Me•• ,Qf;,PadlmMmt, ?ben ofState Le8k]ature, M?er1 of .; }tanchapb. Memben of M,umofpaUtle.s and Members . of · 6ther local authbrlUes, · (b) the duties rperform?d by' any peradn whoholdi any polt In pursuance of theprovlalom of the ConsUtuUon In that c:apadt)1 or (c) the d?tle, p.-forjp.ed by any peraon q a Chalrpe? or a ¥ember or .. ?· Dlre.ctor ln a, body established by the Central Governmtnt or a State·G<>venunent o,r local authority andwho Is· not deesnect u an emplc,yee before the commencement of thlt-clause? 4. Services of funeral, burlaJ, crematorium or mortuary including transportation of the 4eceued. s. Sale ofland and. subject toclatise (b) .of paragraph of Schedule Il, ule ef"buiU:llng. 6. Actlonable-.dilms,.other Jh? Jotteqi?ettlns and gambling. 1; , .. :,. ; .C,· .. .?·:?- ,I .- .; BrJ>la?tlOf',t- Por the purpo•e• gf pmgnph2 the term «court" lndU? District Court, High G"m-t apd.Su_p.remo Court. . . .· . _·-, u . . Tc?. KAMTh.U KlJMAR SINGH, Secretary (Law) to the Goyt. of Manipur, \ Printed at theDirectorateof Printing & Stationery, Government of Manipur/405-C/19-06-2017.