The Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended)

Arunachal Pradesh Goods and Services Tax Act, 2017 (as amended) 
(Assent by the Governor on 15/06/2017) published in AP EOG No 176 Vol XXIV  
Dtd 24/06/2017 )  
I.As amended by Arunachal Pradesh Good and Services Tax (Amendment) Act 
2019.(Act no 6 of 2019) and assented by the Governor on 03/09/2019) and 
published in AP EOG Vol II no 351 Vol XXVI  Dtd 06/09/2019 (wef 15/10/2018) 
An  
Act  
to make a provision for levy and collection of tax on intra-State supply 
of goods or services or both by the State of Arunachal Pradesh and 
the matters connected therewith or incidental thereto 
Be it enacted by Legislature of Arunachal Pradesh in the Sixty-eighth 
Year of the Republic of India as follows:- 
CHAPTER - I 
Preliminary 
Short title, extent and commencement .- (1) This Act may be called 
the Arunachal Pradesh Goods and Services Tax Act, 2017. 
(2) It extends to the whole of the Arunachal Pradesh 
(3) It shall come into force on such date as the State Government 
may, by notification in the Official Gazette, appoint: 
Provided that different dates may be appointed for different 
provisions of this Act and any reference in any such provision to the 
commencement of this Act shall be construed as a reference to the 
coming into force of that provision. 
.- In this Act, unless the context otherwise requires,- 
(1) "Actionable claim" shall have the same meaning as assigned to it 
in section 3 of the Transfer of Property Act, 1882; 
(2) "Address of delivery" means the address of the recipient of goods 
or services or both indicated on the tax invoice issued by a registered 
person for delivery of such goods or services or both; 
(3) "Address on record"  means the address of the recipient as 
available in the records of the supplier; 
[(4) "Adjudicating authority"  means any authority, appointe d or 
authorised to pass any order or decision under this Act, but does not 
include the Commissioner, Revisional Authority, the Authority for 
Advance Ruling, the Appellate Authority for Advance Ruling, *[the 
[Appellate Authority and the Appellate Tribunal  and the Authority 
refered to in sub-section (2) of section 171]; 
*[Substitution of word ‘ Appellate Authority and the Appellate 
Tribunal ’  by 2019 Amend act.s.2(a)] 
(5) "Agent" means a person, including a factor, broker, commission 
agent, arhatia, del credere agent, an auctioneer or any other 
mercantile agent, by whatever name called, who carries on the 
business of supply or receipt of goods or services or both on behalf 
of another; 
(6) "Aggregate turnover"  means the aggregate value of all taxable 
supplies (excluding the value of inward supplies on which tax is 
payable by a person on reverse charge basis), exempt supplies, 
exports of goods or services or both and inter -State supplies of 
persons having the same Permanent Account Number, to be 
computed on all India basis but excludes central tax, State tax, Union 
territory tax, integrated tax and cess; 
(7) "Agriculturist" means an individual or a Hindu Undivided Family 
who undertakes cultivation of land- 
(a) by own labour, or 
(b) by the labour of family, or 
(c) by servants on wages payable in cash or kind or by hired labour 
under personal supervision or the personal supervision of any 
member of the family; 
(8) "Appellate Authority"  means an authority appointed or 
authorised to hear appeals as referred to in section 107; 
(9) "Appellate Tribunal" means the Goods and Services Tax Appellate 
Tribunal referred to in section109; 
(10) "Appointed day" means the date on which the provisions of this 
Act shall come into force; 
(11) "Assessment" means determination of tax liability under this Act 
and includes self -assessment, re -assessment, provisional 
assessment, summary assessment and best judgement assessment; 
(12) "Associated enterprises"  shall have the same meaning as 
assigned to it in section 92A of the Income-tax Act, 1961; 
(13) "Audit" means the examination of records, returns and other 
documents maintained or furnished by the registered person under 
this Act or the rules made thereunder or under any other law for the 
time being in force to verify the correctness of  turnover declared, 
taxes paid, refund claimed and input tax credit availed, and to assess 
his compliance with the provisions of this Act or the rules made 
thereunder; 
(14) "Authorised bank"  shall mean a bank or a branch of a bank 
authorised by the Central Government to collect the tax or any other 
amount payable under this Act; 
(15) "Authorised representative"  means the representative as 
referred to under section 116; 
(16) "Board" means the *[Central Board of Indirect Taxes and 
Customs] constituted under t he Central Boards of Revenue Act, 
1963;] 
*[Substitution of word ‘Central Board of Excise and Custom’  by 2019 
Amend act.s.2(b)] 
 
(17) "Business" includes- 
(a) any  trade, commerce, manufacture, profession, vocation, 
adventure, wager or any other similar activity, whether or not it is for 
a pecuniary benefit; 
(b) any activity or transaction in connection with or incidental or 
ancillary to sub-clause (a); 
(c) any activity or transaction in the nature of sub-clause (a), whether 
or not there is volume, frequency, continuity or regularity of such 
transaction; 
(d) supply or acquisition of goods including capital goods and services 
in connection with commencement or closure of business; 
(e) provision by a club, association, society, or any such body (for a 
subscription or any other consideration) of the facilities or benefits 
to its members; 
(f) admission, for a consideration, of persons to any premises; 
(g) services supplied by a person as the holder of an office which has 
been accepted by him in the course or furtherance of his trade, 
profession or vocation; 
*[(h) activities of  a race club including by way of totalisator or a 
licence to book maker or activities of a licenced book maker in such 
club; and] 
*[Substitution of clause by 2019 Amend Act.s.2(c)] 
(i) any activity or transaction undertaken by the Central Government, 
a State Government or any local authority in which they are engaged 
as public authorities; 
(18) "Business vertical"  means a distinguishable component of an 
enterprise that is engaged in the supply of individual goods or 
services or a group of related goods or services which is subject to 
risks and returns that are different from th ose of the other business 
verticals. 
Explanation. - For the purposes of this clause, factors that should be 
considered in determining whether goods or services are related 
include- 
(a) the nature of the goods or services; 
(b) the nature of the production processes; 
(c) the type or class of customers for the goods or services; 
(d) the methods used to distribute the goods or supply of services; 
and 
(e) the nature of regulatory environment (wherever 
applicable),including banking, insurance or public utilities; 
(19) "Capital goods" means goods, the value of which is capitalised in 
the books of account of the person claiming the input tax credit and 
which are used or intended to be used in the course or furtherance 
of business; 
(20) "Casual taxable person"  means a person who occasionally 
undertakes transactions involving supply of goods or services or both 
in the course or furtherance of business, whether as principal, agent 
or in any other capacity, in the taxable territory where he has no fixed 
place of business; 
(21) "Central tax"  means the Central goods and Services tax levied 
under section 9 of the Central Goods and Services Tax Act; 
(22) "Cess" shall have the same meaning as assigned to it in the 
Goods and Services Tax (Compensation to States) Act; 
(23) "Chartered accountant"  means a chartered accountant as 
defined in clause (b) of subsection (1) of section 2 of the Chartered 
Accountants Act, 1949; 
(24) "Commissioner" means the Commissioner of State tax 
appointed under section 3 and includes the Principal Commissioner 
or Chief Commissioner; 
(25) "Commissioner in the Board" means the Commissioner referred 
to in section 168 of the Central Goods and Services Tax Act; 
(26) "Common portal"  means the common goods and services tax 
electronic portal referred to in section 146; 
(27) "Common working days"  shall mean such days in succession 
which are not declared as Gazetted holidays by the Central 
Government or the Government of Arunachal Pradesh; 
(28) "Company secretary" means a company secreta ry as defined in 
clause (c) of subsection (1) of section 2 of the Company Secretaries 
Act, 1980; 
(29) "Competent authority" means such authority as may be notified 
by the Government; 
(30) "Composite supply" means a supply made by a taxable person to 
a reci pient consisting of two or more taxable supplies of goods or 
services or both, or any combination thereof, which are naturally 
bundled and supplied in conjunction with each other in the ordinary 
course of business, one of which is a principal supply; 
Illustration: Where goods are packed and transported with insurance, 
the supply of goods, packing materials, transport and insurance is a 
composite supply and supply of goods is a principal supply. 
(31) "Consideration" in relation to the supply of goods or serv ices or 
both includes- 
(a) any payment made or to be made, whether in money or 
otherwise, in respect of, in response to, or for the inducement of, the 
supply of goods or services or both, whether by the recipient or by 
any other person but shall not includ e any subsidy given by the 
Central Government or a State Government; 
(b) the monetary value of any act or forbearance, in respect of, in 
response to, or for the inducement of, the supply of goods or services 
or both, whether by the recipient or by any other person but shall not 
include any subsidy given by the Central Government or a State 
Government: 
Provided that a deposit given in respect of the supply of goods or 
services or both shall not be considered as payment made for such 
supply unless the supplie r applies such deposit as consideration for 
the said supply; 
(32) "Continuous supply of goods" means a supply of goods which is 
provided, or agreed to be provided, continuously or on recurrent 
basis, under a contract, whether or not by means of a wire, cab le, 
pipeline or other conduit, and for which the supplier invoices the 
recipient on a regular or periodic basis and includes supply of such 
goods as the Government may, subject to such conditions, as it may, 
by notification, specify; 
(33) "Continuous suppl y of services"  means a supply of services 
which is provided, or agreed to be provided, continuously or on 
recurrent basis, under a contract, for a period exceeding three 
months with periodic payment obligations and includes supply of 
such services as the Government may, subject to such conditions, as 
it may, by notification, specify; 
(34) "Conveyance" includes a vessel, an aircraft and a vehicle; 
[(35) "Cost accountant" means a cost accountant as defined in clause 
*[(b)] of sub -section (1) of section 2 of the Cost and Works 
Accountants Act, 1959;] 
*[Substitution of clause[c] by 2019 Amend Act.s.2(e)] 
(36) "Council" means the Goods and Services Tax Council established 
under article 279A of the Constitution; 
(37) "Credit note" means a document issued by a registered person 
under sub-section (1) of section 34; 
(38) "Debit note" means a document issued by a registered person 
under sub-section (3) of section 34; 
(39) "Deemed exports"  means such supplies of goods as may be 
notified under section 147; 
(40) "Designated authority" means such authority as may be notified 
by the Commissioner; 
(41) "Document" includes written or printed record of any sort and 
electronic record as defined in clause (t) of section 2 of the 
Information Technology Act, 2000; 
(42) "Drawback" in relation to any goods manufactured in India and 
exported, means the rebate of duty, tax or cess chargeable on any 
imported inputs or on any domestic inputs or input services used in 
the manufacture of such goods; 
(43) "electronic cash ledger"  means t he electronic cash ledger 
referred to in sub-section (1) of section 49; 
(44) "electronic commerce" means the supply of goods or services or 
both, including digital products over digital or electronic network; 
(45) "electronic commerce operator"  means any p erson who owns, 
operates or manages digital or electronic facility or platform for 
electronic commerce; 
(46) "electronic credit ledger"  means the electronic credit ledger 
referred to in subsection (2) of section 49; 
(47) "exempt supply" means supply of any goods or services or both 
which attracts nil rate of tax or which may be wholly exempt from tax 
under section 11, or under section 6 of the Integrated Goods and 
Services Tax Act, and includes non-taxable supply; 
(48) "existing law"  means any law, notifica tion, order, rule or 
regulation relating to levy and collection of duty or tax on goods or 
services or both passed or made before the commencement of this 
Act by the Legislature or any Authority or person having the power to 
make such law, notification, order, rule or regulation; 
(49) "family" means,- 
(i) the spouse and children of the person, and 
(ii) the parents, grand -parents, brothers and sisters of the person if 
they are wholly or mainly dependent on the said person; 
(50) "fixed establishment" means a place (other than the registered 
place of business) which is characterised by a sufficient degree of 
permanence and suitable structure in terms of human and technical 
resources to supply services, or to receive and use services for its own 
needs; 
(51) "Fund" means the Consumer Welfare Fund established under 
section 57; 
(52) "goods" means every kind of movable property other than 
money and securities but includes actionable claim, growing crops, 
grass and things attached to or forming part of the land which are 
agreed to be severed before supply or under a contract of supply; 
(53) "Government" means the Government of Arunachal Pradesh; 
(54) "Goods and Services Tax (Compensation to States) Act"  means 
the Goods and Services Tax (Compensation to States) Act, 2017; 
(55) "goods and services tax practitioner" means any person who has 
been approved under section 48 to act as such practitioner; 
(56) "India" means the territory of India as referred to in article 1 of 
the Constitution, its territorial waters, seabed and sub-soil underlying 
such waters, continental shelf, exclusive economic zone or any other 
maritime zone as referred to in the Territorial Waters, Continental 
Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976, 
and the air space above its territory and territorial waters; 
(57) "Integrated Goods and Services Tax Act"  means the Integrated 
Goods and Services Tax Act, 2017; 
(58) "integrated tax"  means the integrated goods and services tax 
levied under the Integrated Goods and Services Tax Act; 
(59) "input" means any goods other than capital goods used or 
intended to be used by a supplier in the course or furtherance of 
business; 
(60) "input service" means any service used or intended to be used 
by a supplier in the course or furtherance of business; 
(61) "Input Service Distributor"  means an office of the supplier of 
goods or services or both which receives tax invoices issued under 
section 31 towards the receipt of input services and issues a 
prescribed document for the purposes of distributing the credit of 
central tax, State tax, integrated tax or Union territory tax paid on the 
said services to a supplier of taxable goods or services or both having 
the same Permanent Account Number as that of the said office; 
(62) "input tax" in relation to a registered person, means the central 
tax, State tax, integrated tax or Union territory tax charged on any 
supply of goods or services or both made to him and includes- 
(a) the integrated goods and services tax charged on import of goods; 
(b) the tax payable under the provisions of subsections (3) and (4) of 
section 9; 
(c) the tax payable under the provisions of subsections (3) and (4) of 
section 5 of the Integrated Goods and Services Tax Act; or 
(d) the tax payable under the provisions of subsections (3) and (4) of 
section 9 of the Central Goods and Services Tax Act, but does not 
include the tax paid under the composition levy; 
(63) "input tax credit" means the credit of input tax; 
(64) "intra-State supply of goods"  shall have the same meaning as 
assigned to it in section 8 of the Integrated Goods and Services Tax 
Act; 
(65) "Intra-State supply of services"  shall have the same meaning as 
assigned to it in section 8 of the Integrated Goods and Services Tax 
Act; 
(66) "invoice" or "tax invoice"  means the tax invo ice referred to in 
section 31 
(67) "inward supply"  in relation to a person, shall mean receipt of 
goods or services or both whether by purchase, acquisition or any 
other means, with or without consideration; 
(68) "job work"  means any treatment or process u ndertaken by a 
person on goods belonging to another registered person and the 
expression "job worker" shall be construed accordingly; 
[(69) "local authority" means- 
(a) a  "Panchayat" as defined in clause (d) of article 243 of the 
Constitution; 
(b) a  "Municipality" as defined in clause (e) of article 243P of the 
Constitution; 
(c) a Municipal Committee, a Zilla Parishad, a District Board, and any 
other authority legally entitled to, or entrusted by the Central 
Government or any State Government with the contr ol or 
management of a municipal or local fund; 
(d) a Cantonment Board as defined in section 3 of the Cantonments 
Act, 2006; 
(e) a Regional Council or a District Council constituted under the Sixth 
Schedule to the Constitution; 
(f) a Development Board const ituted under article *[371J] of the 
Constitution; or 
(g) a Regional Council constituted under article 371A of the 
Constitution;] 
*[Insertion of  Article 371 J in place of article 371 by 2019 Amd 
Act,s2(f) 
(70) "location of the recipient of services" means,- 
(a) where a supply is received at a place of business for which the 
registration has been obtained, the location of such place of business; 
(b) where a supply is received at a place other than the place of 
business for which registration has been obtaine d (a fixed 
establishment elsewhere), the location of such fixed establishment; 
(c) where a supply is received at more than one establishment, 
whether the place of business or fixed establishment, the location of 
the establishment most directly concerned wi th the receipt of the 
supply; and 
(d) in absence of such places, the location of the usual place of 
residence of the recipient; 
(71) "location of the supplier of services" means,- 
(a) where a supply is made from a place of business for which the 
registration has been obtained, the location of such place of business; 
(b) where a supply is made from a place other than the place of 
business for which registration has been obtained (a fixed 
establishment elsewhere), the location of such fixed establishment; 
(c) where a supply is made from more than one establishment, 
whether the place of business or fixed establishment, the location of 
the establishment most directly concerned with the provisions of the 
supply; and 
(d) in absence of such places, the location of the usual place of 
residence of the supplier; 
(72) "manufacture" means processing of raw material or inputs in 
any manner that results in emergence of a new product having a 
distinct name, character and use and the term  "manufacturer" shall 
be construed accordingly; 
(73) "market value" shall mean the full amount which a recipient of a 
supply is required to pay in order to obtain the goods or services or 
both of like kind and quality at or about the same time and at the 
same commercial level where the rec ipient and the supplier are not 
related; 
(74) "mixed supply" means two or more individual supplies of goods 
or services, or any combination thereof, made in conjunction with 
each other by a taxable person for a single price where such supply 
does not constitute a composite supply. 
Illustration: A supply of a package consisting of canned foods, sweets, 
chocolates, cakes, dry fruits, aerated drinks and fruit juices when 
supplied for a single price is a mixed supply. Each of these items can 
be supplied separately and is not dependent on any other. It shall not 
be a mixed supply if these items are supplied separately; 
(75) "money" means the Indian legal tender or any foreign currency, 
cheque, promissory note, bill of exchange, letter of credit, draft, pay 
order, traveller cheque, money order, postal or electronic remittance 
or any other instrument recognized by the Reserve Bank of India 
when used as a consideration to settle an obligation or exchange with 
Indian legal tender of another denomination but shall not include any 
currency that is held for its numismatic value; 
(76) "motor vehicle" shall have the same meaning as assigned to it in 
clause (28) of section 2 of the Motor Vehicles Act, 1988; 
(77) "non-resident taxable person"  means any person who 
occasionally undertakes transactions involving supply of goods or 
services or both, whether as principal or agent or in any other 
capacity, but who has no fixed place of business or residence in India; 
(78) "non-taxable supply"  means a supply of goods or services or 
both which is not leviable to tax under this Act or under the 
Integrated Goods and Services Tax Act; 
(79) "non-taxable territory" means the territory which is outside the 
taxable territory; 
(80) "notification" means a notification published in the Official 
Gazette and the expressions 'notify' and 'notified' shall be construed 
accordingly; 
(81) "other territory" includes territories other than those comprising 
in a State and those referred to in sub -clauses (a) to (e) of clause 
(114); 
(82) "output tax"  in rel ation to a taxable person, means the tax 
chargeable under this Act on taxable supply of goods or services or 
both made by him or by his agent but excludes tax payable by him on 
reverse charge basis; 
(83) "outward supply" in relation to a taxable person, me ans supply 
of goods or services or both, whether by sale, transfer, barter, 
exchange, licence, rental, lease or disposal or any other mode, made 
or agreed to be made by such person in the course or furtherance of 
business; 
(84) "person" includes- 
(a) an individual; 
(b) a Hindu Undivided Family; 
(c) a company; 
(d) a firm; 
(e) a Limited Liability Partnership; 
(f) an association of persons or a body of individuals, whether 
incorporated or not, in India or outside India; 
(g) any corporation established by or under any Central Act, State Act 
or Provincial Act or a Government company as defined in clause (45) 
of section 2 of the Companies Act, 2013; 
(h) any body corporate incorporated by or under the laws of a 
country outside India; 
(i) a co -operative society regi stered under any law relating to co -
operative societies; 
(j) a local authority; 
(k) Central Government or a State Government; 
(l) society as defined under the Societies Registration Act, 1860; 
(m) trust; and 
(n) every artificial juridical person, not falling within any of the above; 
(85) "place of business" includes- 
(a) a place from where the business is ordinarily carried on, and 
includes a warehouse, a godown or any other place where a taxable 
person stores his good s, supplies or receives goods or services or 
both; or 
(b) a place where a taxable person maintains his books of account; or 
(c) a place where a taxable person is engaged in business through an 
agent, by whatever name called; 
(86) "place of supply"  means th e place of supply as referred to in 
Chapter V of the Integrated Goods and Services Tax Act; 
(87) "prescribed" means prescribed by rules made under this Act on 
the recommendations of the Council; 
(88) "principal" means a person on whose behalf an agent carries on 
the business of supply or receipt of goods or services or both; 
(89) "principal place of business"  means the place of business 
specified as the principal place of business in the certificate of 
registration; 
(90) "principal supply" means the supply of goods or services which 
constitutes the predominant element of a composite supply and to 
which any other supply forming part of that composite supply is 
ancillary; 
(91) "proper officer"  in relation to any function to be performed 
under this Act, means t he Commissioner or the officer of the State 
tax who is assigned that function by the Commissioner; 
(92) "quarter" shall mean a period comprising three consecutive 
calendar months, ending on the last day of March, June, September 
and December of a calendar year; 
(93) "recipient" of supply of goods or services or both, means- 
(a) where a consideration is payable for the supply of goods or 
services or both, the person who is liable to pay that consideration; 
(b) where no consideration is payable for the supply  of goods, the 
person to whom the goods are delivered or made available, or to 
whom possession or use of the goods is given or made available; and 
(c) where no consideration is payable for the supply of a service, the 
person to whom the service is rendered , and any reference to a 
person to whom a supply is made shall be construed as a reference 
to the recipient of the supply and shall include an agent acting as such 
on behalf of the recipient in relation to the goods or services or both 
supplied; 
(94) "registered person"  means a person who is registered under 
section 25 but does not include a person having a Unique Identity 
Number. 
(95) "regulations" means the regulations made by the Government 
under this Act on the recommendations of the Council; 
(96) "removal" in relation to goods, means- 
(a) despatch of the goods for delivery by the supplier thereof or by 
any other person acting on behalf of such supplier; or 
(b) collection of the goods by the recipient thereof or by any other 
person acting on behalf of such recipient; 
(97) "return" means any return prescribed or otherwise required to 
be furnished by or under this Act or the rules made thereunder; 
(98) "reverse charge" means the liability to pay tax by the recipient 
of supply of goods or services or both instead of the supplier of such 
goods or services or both under subsection (3) or sub -section (4) of 
section 9,or under sub -section (3) or sub -section (4) of section 5 of 
the Integrated Goods and Services Tax Act; 
(99) "Revisional Authority"  means an authori ty appointed or 
authorised for revision of decision or orders as referred to in section 
108; 
(100) "Schedule" means a Schedule appended to this Act; 
(101) "securities" shall have the same meaning as assigned to it in 
clause (h) of section 2 of the Securiti es Contracts (Regulation) Act, 
1956; 
[(102) "services" 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 an other form, currency or denomination for 
which a separate consideration is charged; 
[Explanation: Services includes facilitating or arranging transactions 
in securities] 
Inserted by 2019 Amd Act.s.2 (g) wef 15/10/2018] 
(103) "State" means the State of Arunachal Pradesh 
(104) "State tax" means the tax levied under this Act; 
(105) "supplier" in relation to any goods or services or both, shall 
mean the person supplying the said goods or services or both and 
shall include an agent acting as such on behalf o f such supplier in 
relation to the goods or services or both supplied; 
(106) "tax period" means the period for which the return is required 
to be furnished; 
(107) "taxable person" means a person who is registered or liable to 
be registered under section 22 or section 24; 
(108) "taxable supply" means a supply of goods or services or both 
which is leviable to tax under this Act; 
(109) "taxable territory" means the territory to which the provisions 
of this Act apply; 
(110) "telecommunication service" means service of any description 
(including electronic mail, voice mail, data services, audio text 
services, video text services, radio paging and cellular mobile 
telephone services) which is made available to users by means of any 
transmission or reception of sign s, signals, writing, images and 
sounds or intelligence of any nature, by wire, radio, visual or other 
electromagnetic means; 
(111) "the Central Goods and Services Tax Act"  means the Central 
Goods and Services Tax Act, 2017; 
(112) "turnover in State" or "turnover in Union territory"  means the 
aggregate value of all taxable supplies (excluding the value of inward 
supplies on which tax is payable by a person on reverse charge basis) 
and exempt supplies made within a State or Union territory by a 
taxable person, exports of goods or services or both and inter -State 
supplies of goods or services or both made from the State or Union 
territory by the said taxable person but excludes central tax, State 
tax, Union territory tax, integrated tax and cess; 
(113) "usual place of residence" means- 
(a) in case of an individual, the place where he ordinarily resides; 
(b) in other cases, the place where the person is incorporated or 
otherwise legally constituted; 
(114) "Union territory" means the territory of,- 
(a) the Andaman and Nicobar Islands; 
(b) Lakshadweep; 
(c) Dadra and Nagar Haveli; 
(d) Daman and Diu; 
(e) Chandigarh; and 
(f) other territory; 
Explanation. - For the purposes of this Act, each of the territories 
specified in sub-clauses (a) to (f) shall be considered to be a separate 
Union territory. 
(115) "Union territory tax"  means the Union territory goods and 
services tax levied under the Union Territory Goods and Services Tax 
Act; 
(116) "Union Territory Goods and Services Tax Act" means the Union 
Territory Goods and Services Tax Act, 2017; 
(117) "valid return" means a return furnished under sub -section (1) 
of section 39 on which self-assessed tax has been paid in full; 
(118) "voucher" means an instrument where there is an obligation to 
accept it as consideration or part consideration for a supply of goods 
or services or both and where the goods or services or both to be 
supplied or the identities of their potential suppliers are either 
indicated on the instrument itself or in related documentation, 
including the terms and conditions of use of such instrument; 
(119) "works contract" means a contract for building, construction, 
fabrication, completion, erection, installation, fitting out, 
improvement, modification, repair, maintenance, renovation, 
alteration or commissioni ng of any immovable property wherein 
transfer of property in goods (whether as goods or in some other 
form) is involved in the execution of such contract; 
(120) words and expressions used and not defined in this Act but 
defined in the Integrated Goods and Services Tax Act, the Central 
Goods and Services Tax Act, the Union Territory Goods and Services 
Tax Act and the Goods and Services Tax (Compensation to States) Act 
shall have the same meanings as assigned to them in those Acts. 
CHAPTER - II 
Administration 
Officers under this Act.-  
3.The Government shall, by notification, appoint the following classes 
of officers for the purposes of this Act, namely:- 
(a) Principal Commissioner 
(b) Chief Commissioner of State tax, 
(c) Commissioner of State tax 
(d) Special Commissioners of State tax, 
(e) Additional Commissioners of State tax, 
(f) Joint Commissioners of State tax, 
(g) Deputy Commissioners of State tax, 
(h) Assistant Commissioners of State tax, and 
(i) any other class of officers as it may deem fit: 
Provided that, the officers appointed under the Arunachal Pradesh 
Value Added Tax Act,2005 shall be deemed to be the officers 
appointed under the provisions of this Act. 
Appointment of officers.-  
4.(1) The Government may, in addition to the officers as may be 
notified under section 3,appoint such persons as it may think fit to be 
the officers under this Act. 
(2) The Commissioner shall have jurisdiction over the whole  of the 
State, the Special Commissioner and an Additional Commissioner in 
respect of all or any of the functions assigned to them, shall have 
jurisdiction over the whole of the State or where the State 
Government so directs, over any local area thereof, an d all other 
officers shall, subject to such conditions as may be specified, have 
jurisdiction over the whole of the State or over such local areas as the 
Commissioner may, by order, specify. 
Powers of officers.-  
5.(1) Subject to such conditions and limitations as the Commissioner 
may impose, an officer of State tax may exercise the powers and 
discharge the duties conferred or imposed on him under this Act. 
(2) An officer of State tax may exercise the powers and discharge the 
duties conferred or imposed und er this Act on any other officer of 
State tax who is subordinate to him. 
(3) The Commissioner may, subject to such conditions and limitations 
as may be specified in this behalf by him, delegate his powers to any 
other officer who is subordinate to him. 
(4) Notwithstanding anything contained in this section, an Appellate 
Authority shall not exercise the powers and discharge the duties 
conferred or imposed on any other officer of State tax. 
Authorisation of officers of central tax as proper officer in certain  
circumstances.-  
6.(1) Without prejudice to the provisions of this Act, the officers 
appointed under the Central Goods and Services Tax Act are 
authorised to be the proper officers for the purposes of this Act, 
subject to such conditions as the Government  shall, on the 
recommendations of the Council, by notification, specify. 
(2) Subject to the conditions specified in the notification issued under 
sub-section (1),- 
(a) where any proper officer issues an order under this Act, he shall 
also issue an order under the Central Goods and Services Tax Act, as 
authorised by the said Act under intimation to the jurisdictional 
officer of central tax; 
(b) where a proper officer under the Central Goods and Services Tax 
Act has initiated any proceedings on a subject matter, no proceedings 
shall be initiated by the proper officer under this Act on the same 
subject matter. 
(3) Any proceedings for rectification, appeal and revision, wherever 
applicable, of any order passed by an officer appointed under this 
Act, shall not lie before an officer appointed under the Central Goods 
and Services Tax Act. 
CHAPTER - III 
Levy and Collection of Tax 
Scope of supply.-  
7.(1) For the purposes of this Act, the expression "supply"includes- 
(a) all forms of supply of goods or services or both such as sale, 
transfer, barter, exchange, license, rental, lease or disposal made or 
agreed to be made for a consideration by a person in the course or 
furtherance of business; 
(b) import of services for a consideration whether or not in the course 
or furtherance of business; *[and] 
[insert of word ‘and’ by 2019 Amd Act.s.3 (a) ] 
(c) the activities specified in Schedule I, made or agreed to be made 
without a consideration. *[…omitted] 
[omission of word ‘and’ by 2019 Amd Act.s.3 (b)] 
[(d)……………] 
[omitted by 2019 Amd Act.s.3 (c)] 
*[1 A where certain activities or transactions constitute a supply in 
accordance with the provisions of sub-section (1 ), they shall be 
treated either as supply of goods or supply of services as referred to 
in Schedule 11.] 
Inserted by 2019 Amd Act.s.3 (b) wef 15/10/2018] 
(2) Notwithstanding anything contained in subsection (1),- 
(a) activities or transactions specified in Schedule III; or 
(b) such activities or transactions undertaken by the Central 
Government, a State Government or any local authority in which they 
are engaged as public authorities, as may be notified by the 
Government on the recommendations of the Council, shall be 
treated neither as a supply of goods nor a supply of services. 
(3) Subject to the provisions of sub -sections *[(1),(1A) and (2),] the 
Government may, on the recommendations of the Council, specify, 
by notification, the transactions that are to be treated as- 
(a) a supply of goods and not as a supply of services; or 
(b) a supply of services and not as a supply of goods. 
*[ substitution of sub-sec (1) and (2) by 2019 Amdt Act.s3(b)] 
Tax liability on composite and mixed supplies.-  
8.The tax liability on a composite or a mixed supply shall be 
determined in the following manner, namely: - 
(a) a composite supply comprising two or more supplies, one of which 
is a principal supply, shall be treated as a supply of such principal 
supply; and 
(b) a mixed supply comprising two or more supplies shall be treated 
as a supply of that particular supply which attracts the highest rate of 
tax. 
Levy and collection.-  
9.(1) Subject to the provisions of sub-section (2), there shall be levied 
a tax called the Arunachal Pradesh goods and services tax on all intra- 
State supplies of goods or services or both, except on the supply of 
alcoholic liquo r for human consumption, on the value determined 
under section 15 and at such rates, not exceeding twenty per cent., 
as may be notified by the Government on the recommendations of 
the Council and collected in such manner as may be prescribed and 
shall be paid by the taxable person. 
(2) The State tax on the supply of petroleum crude, high speed diesel, 
motor spirit (commonly known as petrol), natural gas and aviation 
turbine fuel, shall be levied with effect from such date as may be 
notified by the Government on the recommendations of the Council. 
(3) The Government may, on the recommendations of the Council, 
by notification, specify categories of supply of goods or services or 
both, the tax on which shall be paid on reverse charge basis by the 
recipient of such goods or services or both and all the provisions of 
this Act shall apply to such recipient as if he is the person liable for 
paying the tax in relation to the supply of such goods or services or 
both. 
*[(4) The Government may, on the recommendations of the Council, by 
notification,specify a class of registered persons who shall, in respect of 
supply of specified categories of goods or services or both received from an 
unregistered supplier,pay the tax on reverse charge basis as the recipient of 
such supply of goods or services or both, and all the provisions of this Act 
shall apply to such recipient as if he is the person liable for paying the tax in 
relation to such supply of goods or services or both.] 
*[Substituted by 2019 Amd Act.s.4] 
(5) The Government may, on the recommendations of the Council, 
by notification, specify categories of services the tax on intra -State 
supplies of which shall be paid by the electronic commerce operator 
if such services are supplied through it, and all the provisio ns of this 
Act shall apply to such electronic commerce operator as if he is the 
supplier liable for paying the tax in relation to the supply of such 
services: 
Provided that where an electronic commerce operator does not have 
a physical presence in the taxable territory, any person representing 
such electronic commerce operator for any purpose in the taxable 
territory shall be liable to pay tax: 
Provided further that where an electronic commerce operator does 
not have a physical presence in the taxable territory and also he does 
not have a representative in the said territory, such electronic 
commerce operator shall appoint a person in the taxable territory for 
the purpose of paying tax and such person shall be liable to pay tax. 
Composition levy.-  
10.(1) Notwithstanding anything to the contrary contained in this Act 
but subject to the provisions of sub-sections (3) and (4) of section 9, 
a registered person, whose aggregate turnover in the preceding 
financial year did not exceed fifty lakh rupees may opt to p ay, *[in 
lieu of the tax payable by him  under sub-section (1) of section 9,  an 
amount calculated at such rate ] as may be prescribed, but not 
exceeding,- 
[substituted by 2019 Amd Act s.5(1) (a)] 
(a) one per cent of the turnover in State in case of a manufacturer, 
(b) two and a half per cent. of the turnover in State in case of persons 
engaged in making supplies referred to in clause (b) of paragraph 6 
of Schedule II, and 
(c) half per cent of the turnover in State in case of other suppliers, 
subject to such conditions and restrictions as may be prescribed: 
Provided that the Government may, by notification, increase the said 
limit of fifty lakh rupees to such higher amount, not exceeding **[one 
crore and fifty lakh rupees, as may be recommended by the Council]. 
[substituted by 2019 Amd Act s.5(1) (b)] 
*[Provided further that a person who opts to pay tax under clause (a) or 
clause (b) or clause (c) may supply services (other than those referred to in  
clause (b) of paragraph 6 of Schedule II}, of value not exceeding ten per cent 
of turnover in the State in the preceding financial year or five lakh 
rupees,whichever is higher.] 
[inserted by 2019 Amd Act s.5(1) (c)] 
(2) The registered person shall be eligible to opt under  sub-section 
(1), if- 
(a) *[save as provided in sub -section (1)] ,he is not engaged in the 
supply of services other than supplies referred to in clause (b) of 
paragraph 6 of Schedule II; 
[substituted by 2019 Amd Act s.5(2)] 
(b) he is not engaged in making any supply of goods which are not 
leviable to tax under this Act; 
(c) he is not engaged in making any inter - State outward supplies of 
goods; 
(d) he is not engaged in making any supply of goods through an 
electronic commerce opera tor who is required to collect tax at 
source under section 52; and 
(e) he is not a manufacturer of such goods as may be notified by the 
Government on the recommendations of the Council: 
Provided that where more than one registered person are having the 
same Permanent Account Number (issued under the Income-tax Act 
1961), the registered person shall not be eligible to opt for the 
scheme under sub-section (1) unless all such registered persons opt 
to pay tax under that subsection. 
(3) The option availed of by a registered person under sub-section (1) 
shall lapse with effect from the day on which his aggregate turnover 
during a financial year exceeds the limit specified under subsection 
(1). 
(4) A taxable person to whom the provisions of sub-section (1) apply 
shall not collect any tax from the recipient on supplies made by him 
nor shall he be entitled to any credit of input tax. 
(5) If the proper officer has reasons to believe that a taxable person 
has paid tax under sub -section (1) despite not being eligible, s uch 
person shall, in addition to any tax that may be payable by him under 
any other provisions of this Act, be liable to a penalty and the 
provisions of section 73 or section 74 shall,  mutatis mutandis, apply 
for determination of tax and penalty. 
Power to grant exemption from tax.-  
11.(1) Where the Government is satisfied that it is necessary in the 
public interest so to do, it may, on the recommendations of the 
Council, by notification, exempt generally, either absolutely or 
subject to such conditions as may be specified therein, goods or 
services or both of any specified description from the whole or any 
part of the tax leviable thereon with effect from such date as may be 
specified in such notification. 
(2) Where the Government is satisfied that it is ne cessary in the 
public interest so to do, it may, on the recommendations of the 
Council, by special order in each case, under circumstances of an 
exceptional nature to be stated in such order, exempt from payment 
of tax any goods or services or both on which tax is leviable. 
(3) The Government may, if it considers necessary or expedient so to 
do for the purpose of clarifying the scope or applicability of any 
notification issued under sub -section (1) or order issued under sub -
section (2), insert an explanation in such notification or order, as the 
case may be, by notification at any time within one year of issue of 
the notification under sub-section (1) or order under sub-section (2), 
and every such explanation shall have effect as if it had always been 
the part of the first such notification or order, as the case may be. 
(4) Any notification issued by the Central Government, on the 
recommendations of the Council, under sub-section (1) of section 11 
or order issued under subsection (2) of the said section of the Central 
Goods and Services Tax Act shall be deemed to be a notification or, 
as the case may be, an order issued under this Act. 
Explanation. - For the purposes of this section, 

Excerpt shown. Open the full act in Lexace.

‹ Prev All Arunachal Pradesh acts Next ›