Page 27 - CA Final GST

Badlani Classes

25 Nagaland Kohima Kohima Guwahati
26 Odisha Bhubaneswar Bhubaneswar Cuttack
27 Puducherry Puducherry Puducherry Chennai
28 Punjab Chandigarh Chandigarh Chandigarh
29 Rajasthan Jaipur Jaipur Jodhpur
30 Sikkim Gangtok Gangtok Gangtok
[j]
31 Tamil Nadu Chennai Chennai Chennai
[k]
[l]
32 Telangana Hyderabad Hyderabad Hyderabad
33 Tripura Agartala Agartala Agartala
34 Uttar Pradesh Lucknow Lucknow Allahabad
[m]
35 Uttarakhand Dehradun Dehradun Nainital
36 West Bengal Kolkata Kolkata Kolkata

Explanatory notes : After the formation of Telangana, as per the Andhra Pradesh Reorganisation Act,
2014, both states will share Hyderabad as their common capital for up to ten years. The new capital of
Andhra Pradesh is going to be Amaravati, decided by the Andhra Pradesh government in April, 2016.

Important to 1- GST on Petroleum and tobacco products: Central Excise duty will continue
Know : 2 on petroleum products and tobacco products.
2- Tobacco products will be subject to excise duty + GST.
3- State will have powers to impose sales tax on sale within the state on
petroleum products and alcoholic liquor for human consumption.
4- So, Petroleum products will be presently out of GST. It will come under
GST regime later on after recommendation of GST council.
Important to Why Goods tax and Service Tax i.e. why to differentiate if there is a common
Know : 3 GST : That is due to :
- Place of provision
- Point of taxation

Page26

Central Goods & Services Tax Act, 2017