Effective date of Amendment to Schedule III of Section 7

[Kaustubh Karandikar]

Under Schedule III of Section -7, following is inserted.

'7. Supply of goods from a place in the non-taxable territory to another place in the non-taxable territory without such goods entering into India.

8.(a) Supply of warehoused goods to any person before clearance for home consumption;

(b) Supply of goods by the consignee to any other person, by endorsement of documents of title to the goods, after the goods have been dispatched from the port of origin located outside India but before clearance for home consumption.' It will be effective 01.07.17 or from 01.02.19? if from 01.07.17, where it is specifically mentioned?

[SHARAD ANADA]

Sir

In my view its effective from 01.02.2019. As Sec 32 ( In Schedule III of Principal Act) of CGST Amendment Act 2018 is effective from 01.02.2019 vide Notification No. 02/2019. As per Notification No. 2 All section of CGST Amendment Act 2018 will be come in to force from 01.02.2018 except clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i) of clause (b) and sub-clause (i) of clause (c) of section 28, shall come into force. Hence Sec 32 of CGST Amendment Act 2018 will be applicable from 01.02.2018. Sec 3 of CGST Amendment Act 2018 which amend Sec 7 of Principal Act is effective from 01.07.2017. Sec. 3 of Amendment Act 2018 have no reference of SCH III . Refer No. No. 2.

G.S.R. …..(E).- In exercise of the powers conferred by sub-section (2) of section 1 of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018), the Central Government hereby appoints the 1st day of February, 2019, as the date on which the provisions of the Central Goods and Services Tax (Amendment) Act, 2018 (31 of 2018),except clause (b) of section 8, section 17, section 18, clause (a) of section 20, sub-clause (i)
of clause (b) and sub-clause (i) of clause (c) of section 28, shall come into force.

[SHARAD ANADA]

Please read 01.02.2019 instead of 01.02.2018

[Spudarjunan S]

Amendment to Schedule III of the Act through the CGST Amendment Act, 2018 notified vide 02/2018 C.T dated 29th January 2019 shall be effective from 01st February 2019 as mentioned in the said notification. (Exception:- If the date of effective is specifically mentioned in the Amendment Act such date shall be considered for the same i.e. for section 7 of original act the effective date for the amendment is from 01st July 2017 as specifically mentioned in the Amendment Act)

AI Summary

Effective date of Schedule III amendment clarified: notified commencement governs, except where amendment itself specifies an earlier start. Effective date dispute concerning insertion in Schedule III covering supplies between non taxable territory locations and warehoused/endorsement supplies. The notes state the Amendment Act's provisions come into force on the government appointed commencement date by notification, and that Schedule III entries are effective from that notified date unless the Amendment Act expressly specifies an alternate earlier effective date for a particular amendment.