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[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i)]
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise and Customs

Notification No. 14/2018 – Central Tax

New Delhi, the 23
rd
March, 2018
G.S.R……(E). - In exercise of the powers conferred by section 164 of the Central Goods and
Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following
rules further to amend the Central Goods and Services Tax Rules, 2017, namely: -
1. (1) These rules may be called the Central Goods and Services Tax (Third Amendment)
Rules, 2018.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their
publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,-
(i) in rule 45, in sub-rule (1), after the words, “where such goods are sent directly to a job
worker”, occurring at the end, the following shall be inserted, namely:-
“, and where the goods are sent from one job worker to another job worker, the
challan may be issued either by the principal or the job worker sending the goods to
another job worker:
Provided that the challan issued by the principal may be endorsed by the job worker,
indicating therein the quantity and description of goods where the goods are sent by
one job worker to another or are returned to the principal:
Provided further that the challan endorsed by the job worker may be further endorsed
by another job worker, indicating therein the quantity and description of goods where
the goods are sent by one job worker to another or are returned to the principal.”;
(ii) in rule 124 –
(a) in sub-rule (4), in the first proviso, after the words “Provided that”, the letter “a”
shall be inserted;
(b) in sub-rule (5), in the first proviso, after the words “Provided that”, the letter “a”
shall be inserted;
(iii) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- An officer not below the rank of Additional
Commissioner (working in the Directorate General of Safeguards) shall be the
Secretary to the Authority.”;
(iv) in rule 127, in clause (iv), after the words “to furnish a performance report to the
Council by the tenth”, the word “day” shall be inserted;

(v) in rule 129, in sub-rule (6), for the words “as allowed by the Standing Committee”, the
words “as may be allowed by the Authority” shall be substituted;

(vi) in rule 133, after sub-rule (3), the following sub-rule may be inserted, namely:-

“(4) If the report of the Director General of Safeguards referred to in sub-rule (6) of rule
129 recommends that there is contravention or even non-contravention of the provisions
of section 171 or these rules, but the Authority is of the opinion that further investigation
or inquiry is called for in the matter, it may, for reasons to be recorded in writing, refer
the matter to the Director General of Safeguards to cause further investigation or inquiry
in accordance with the provisions of the Act and these rules.”;

(vii) for rule 134, the following rule shall be substituted, namely:-

“134. Decision to be taken by the majority.- (1) A minimum of three members of
the Authority shall constitute quorum at its meetings.
(2) If the Members of the Authority differ in their opinion on any point, the point shall
be decided according to the opinion of the majority of the members present and
voting, and in the event of equality of votes, the Chairman shall have the second or
casting vote.”;

(viii) after rule 137, in the Explanation, in clause (c), after sub-clause b, the following sub-
clause shall be inserted, namely: -

“c. any other person alleging, under sub-rule (1) of rule 128, that a registered person
has not passed on the benefit of reduction in the rate of tax on any supply of goods or
services or the benefit of input tax credit to the recipient by way of commensurate
reduction in prices.”;

(ix), after rule 138D, the following Explanation shall be inserted, with effect from the 1
st
of
April, 2018, namely:-

“Explanation. - For the purposes of this Chapter, the expressions ‘transported by
railways’, ‘transportation of goods by railways’, ‘transport of goods by rail’ and
‘movement of goods by rail’ does not include cases where leasing of parcel space by
Railways takes place.”.
[F. No. 349/58/2017-GST (Pt.)]


(Dr.Sreeparvathy S.L.)
Under Secretary to the Government of India

Note: - The principal rules were published in the Gazette of India, Extraordinary, Part II,
Section 3, sub-section (i) vide notification No. 3/2017-Central Tax, dated the 19
th
June, 2017,
published vide number G.S.R 610 (E), dated the 19
th
June, 2017 and last amended vide
notification No. 12/2018-Central Tax, dated the 7
th
March, 2018, published vide number
G.S.R 204 (E), dated the 7
th
March, 2018.