The Tripura State Goods and Services Tax Act, 2017

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THE TRIPURA ACT NO. 9 OF 2017. 
 
 THE TRIPURA STATE GOODS AND SERVICES TAX 
ACT, 2017 
 
 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 Tripura and the matters connected 
therewith or incidental thereto 
 
 BE it enacted by The Tripura Legislative Assembly  in the Sixty -eighth 
Year of the Republic of India as follows:- 
 
 CHAPTER I 
PRELIMINARY 
 
 1. (1) This Act may be called the Tripura State Goods and Services Tax 
Act, 2017; 
Short title, extent 
and 
commencement. 
 (2) It extends to the whole of the Tripura;  
 (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.  
 
 2. In this Act, unless the context otherwise requires,–– Definitions. 
4 of 1882. (1) ―actionable claim‖ shall have the same meaning as assigned to it 
in section 3 of the Tr ansfer 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 a uthority, appointed or  
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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, the Appellate 
Tribunal and the Authority referred to in  sub-section (2) of 
section 171 
 (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 goo ds 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 section 109; 
 
 (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 assessmen t; 
 
43 of 1961. (12) "associated enterprise s" 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 
 
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this Act or  the rules made thereunder or under any other law for 
the time being in force to verifythe correctness of turnover 
declared, taxes paid, refund claimed and input tax credit availed, 
and to assess his compliance with the provisions of thi s 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; 
 
54 of 1963. (16) ―Board‖ means the Central Board of Indirect Taxes and 
Customs constituted under the Central Boards o f Revenue Act, 
1963; 
 
 (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 
license to book maker or activities of a licensed book maker in such 
club; and‖;  
 
 
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 (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) ( Omitted by the Tripura State Goods and Ser vices Tax 
(Amendment) Act, 2018.) 
 
 
   
   
   
   
   
   
 (19) ―capital goods‖ means goods, the value of which is capitalised 
in the books of accountof 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 pla ce 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 ; 
 
38 of 1949. (23) ―chartered accountant‖ means a chartered accountant as 
defined in clause (b) of sub-section (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 of State tax appointed 
under Section 3; 
 
 (25) ―Commissioner in the Board‖ means the Commissioner 
referred to in section 168 of the Central Goods and Services Tax 
Act; 
 
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 (26) ―common portal‖ means the common goods a nd 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 Tripura;  
 
56 of 1980. (28) "company secretary"  means a company secretary as defined in 
clause (c) of sub -section (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 ta xable person 
to a recipient 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 p rincipal 
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 th e supply of goods or services 
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 include 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, whethe r 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 mad e for such 
supply unless the supplier 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, whet her or not by means of a wire, cable, 
pipeline or other conduit, and for which the supplier invoices the 
recipient on a regular or periodic basis and includes supply of 
 
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such goods as the Government may, subject to such condition s, as 
it may, by notificatio n, specify; 
 (33) ―continuous supply 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 condition s, 
as it may, by notification, specify;  
 
 (34) ―conveyance‖ includes a vessel, an aircraft and a vehicle;   
23 of 1959. (35) ―cost accountant‖ means a cost ac countant as defined in clause 
(b) o f sub -section (1) of section 2 of the Cost and Works 
Accountants Act, 1959;  
 
 (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 registe red person 
under sub-section (1) of section 34; 
 
 (38) ―debit note‖ means a document issued by a regist ered 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 auth ority as may be 
notified by the Commissioner; 
 
21 of 2000. (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 good s 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 the electronic cash ledg er 
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 person who owns, 
operates or ma nages digital or electronic facility or platform for 
electronic commerce;  
 
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 (46) ―electronic credit ledger‖ means the electronic credit ledg er 
referred to in sub -section (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, notification, order, rule or 
regulation rel ating 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 busin ess) 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 Fu nd established un der 
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 Tripura;  
 (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 p ractitioner" means any person wh o 
has been approved under section 48 to act as such p ractitioner; 
 
80 of 1976 (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, excl usive economic 
zone or any other maritime zone as referred to in the Territorial 
Waters, Continental Shelf, Exclusive Economic Zone and  other 
 
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Maritime Zones Act, 1976 , and the air space above its territory 
and territorial waters;  
 (57) ―Integrated Goods and S ervices 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 supplie r 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 territo ry 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  sub-sections (3) and (4)  of 
section 9;  
(c) the tax payable under the provisions of sub -sections (3) and (4)  of 
section 5 of the Integrated Goods and Services Tax Act; or 
(d) the tax payable under the provisions of sub-sections (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; 
 
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 (66) ―invoice‖ or ―tax invoice‖ means the tax invoice referred to in 
section 31; 
 
 
 
(67) ―inward supply‖ in relation to a perso n, 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 undertaken by a 
person on goods belonging to a nother registered person and t he 
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 control or management 
of a municipal or local fund;  
 
41 of 2006. (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 constituted under article 371 and article 
371J of the Constitution; or  
 (g) a Regional Council constituted under article 371A of the 
Constitution; 
 
 (70) ―location of the recipient of services‖ means ,- 
(a) where a su pply is received at a place of business for which the 
registration has been obtained, the loca tion 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 obtained (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 with the receipt of the 
supply; and 
(d) in absence of such places, the location of the usual place of 
 
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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 recipient 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 drink s 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, trave ller 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;  
 
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59 of 1988. (76) ―motor vehicle‖ shall have the same mean ing as assigned to it 
in clause (28) of section 2 of the Motor Vehicles Act, 1988;  
 
 (77) ―non-resident taxable person‖ means a ny 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‖ includ es 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 relation to a taxable person, means the tax 
chargeable under this Act on taxable supply of goods or services 
or both m ade 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, means supply 
of goods or services or both, whether by sale, transfer, barter, 
exchange, licence, rental, lease or disp osal 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  
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incorporated or not, in India or outside India;  
18 of 2013. (g) any corporation established by or under any Central  Act, State 
Act or Provincial Act or a Government company as defin ed in clause 
(45) of section 2 of the Companies Act, 2013;  
 
 (h) anybody corporate incorporated by or under the laws of a 
country outside India;  
 
 (i) a co -operative society registered under any law relating to co -
operative societies; 
 
 (j) a local authority;  
 (k) Central Government or a State Government;  
 
21 of 1860. 
(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 goods, 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 the place of supply as referred to in 
Chapter V of the Integrated Good s 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; 
 
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 (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 the 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 consi deration 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 inc lude 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 s upplier 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 
 
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supplier of such goods or services or both under sub -section (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 authority  appointed or 
authorised for revision of decision or orders as referred to in  
section 108; 
 
 (100) ―Schedule‖ means a Schedule appended to this Act;   
42 of 1956. 
 
(101) ―securities‖ shall have the same meaning as assigned to it in 
clause (h) of section 2 of the Securities Contracts (Regulation) 
Act, 1956; 
 
 (102) ―services‖ means anything oth er than goods, money and 
securities but includes activities relating to the use of money or its 
conversion by cash or by any other mode, from one form, 
currency or denomination, to another form, currency or 
denomination for which a separate consideration i s charged; 
 
‗Explanation.––For the removal of doubts, it is hereby clarified 
that the expression ―services‖ includes facilitating or arranging 
transactions in securities;‘. 
 
 
 (103) ―State‖ means the State of Tripura;  
 (104) ―State tax‖ means the tax levied under t his 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 of such supplier in 
relation to the goods or services or both suppli ed; 
 
 (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  
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(including electronic mail, voice mail, data servi ces, 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 signs, signals, writing, images 
and sounds or intelligence of any nature, by w ire, 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 serv ices 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 t erritory goods and 
services tax  levied under the Union Territory Goods and Services 
Tax Act; 
 
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 (116) ―Union Territory Goods and S ervices T ax Act‖ means the 
Union Territory Goods and Services T ax 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 commissioning 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 a nd Services Tax (Compensation 
to States) Act  shall have the same  meanings as assigned to them 
in those Acts. 
 
 CHAPTER II 
ADMINISTRATION 
 
 3. The Government shall, by notification ,appoint the following classes of 
officers for the purposes of this Act, namely:–– 
Officers under 
this Act. 
 (a) Chief Commissioner of State tax, 
(b) Special Commissioners of State tax, 
(c) Additional Commissioners of State tax, 
(d) Joint Commissioners of State tax, 
(e) Deputy Commissioners of State tax, 
(f) Assistant Commissioners of State tax,  
(g) Superintendent of State tax,  
(h) Inspector of State tax, and 
 
18 
 
(i) any other class of officers as it may deem fit: 
1 of 2005 Provided that, the officers appointed under  the Tripura Value Added 
Tax Act,  2004 shall be deemed to be the officers appointed under the 
provisions of this Act. 
 
 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. 
Appointment of 
officers. 
 (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 th ereof, and 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 .  
 
 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. 
Powers of 
officers. 
 (2) An officer of State tax may exercise the powers and discharge the 
duties conferred or impo sed under 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.  
 
 6. (1) Without prejudice to the provisions of this Act, the o fficers 
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.  
Authorisation of 
officers of central 
tax as proper 
officer in certain 
circumstances. 
 (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 ord er 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  
19 
 
Tax Act has initiated any proceedings on a subj ect 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 
 
 7. (1) For the purposes of this Act, the expression ―supply‖ includes–– Scope of supply. 
 (a) all forms of supply of goods or s ervices 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 ;  
 
 (c) the activities specified in Schedule I, made or agreed to be made without 
a consideration; and 
 
 (d)(Omitted by the Tripura State Goods and Ser vices Tax 
(Amendment) Act, 2018.) 
 
(1A) where certain activ ities 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 II. 
 
 
 (2) Notwithstanding anything contained in sub-section (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  
20 
 
Government may, on the recommendations of the Council, spe cify, 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.   
 8. The tax liability on a composite or a mixed supply shall be det ermined 
in the following manner, namely: — 
Tax liability on 
composite and 
mixed supplies. 
 (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. 
 
 9. (1) Subject to the provisions of sub -section (2), there shall be levied a tax 
called the Tripura State goods and services tax on all intra-State supplies of 
goods or services   or   both,   except on the supply of alcoholic liquor for 
human  consumption,   on   the value  determined  under   section 15  and 
at such rates, not exceeding twenty per cent., as may be notifi ed 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. 
Levy and 
collection. 
 (2) The State tax on the supply of petroleum crude, high speed diesel, 
motor spirit (co mmonly 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 pers on 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 cat egories 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 supp ly 
of goods or services or both. 
 
 
21 
 
 (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 
provisions 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. 
 
 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 tu rnover in the preceding financial 
year did not exceed fifty lakh rupees may opt to pay, in lieu of the tax 
payable by him under sub -section (1) of section 9, an amount  of 
tax calculated at such rate as may be prescribed, but not exceeding,- 
Composition 
levy. 
 (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 rup ees to such higher amount, not exceeding one 
crore and fifty lakh rupees  as may be recommended by the Council. 
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. 
 
 
 (2) The registered person shall be eligible to opt under sub -section  
22 
 
(1), if— 
 
    (a) save as provided in sub -section (1), he is not enga ged in 
the supply of services.  
 (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 engage d in making any supply of goods through an 
electronic commerce operator 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: 
 
43 of 1961 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 personsopt to pay tax 
under that sub-section. 
 
 (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 
sub-section(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 , such 
person shall, in addition to any tax that may be payable by him 
under any other provisions of this Act, be liable to a penalt y and 
the provisions of section 73  or section  74 shall, mutatis mutandis , 
apply for determination of tax and penalty.   
 
 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 s pecified in such 
notification.  
Power to grant 
exemption from 
tax. 
 
 
(2) 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 special order in each case, under circumstances of an 
exceptional nature to be st ated in such order , exempt from 
 
23 
 
 
 
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 issu ed 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 sub -section (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, where an exemption in 
respect of any goods or services or both from the whole or part of the tax 
leviable thereon has been granted absolutely, the registered person 
supplying such goods or services or both shall not  collect the tax, in excess 
of the effective rate, on such supply of goods or services or both. 
 
 CHAPTER IV 
TIME AND VALUE OF SUPPLY 
 
 12. (1) The liability to pay tax on goods shall arise at the time

Excerpt shown. Open the full act in Lexace.

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