{"id":3705,"date":"2016-12-14T10:04:11","date_gmt":"2016-12-14T04:34:11","guid":{"rendered":"https:\/\/taxclick.org\/?p=3705"},"modified":"2016-12-14T17:00:25","modified_gmt":"2016-12-14T11:30:25","slug":"comparison-old-new-draft-model-gst-law","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/","title":{"rendered":"Comparison of Old and New Draft of Model GST Law"},"content":{"rendered":"

New Draft Model GST Law is published on 25\/11\/2016 in the public domain. It has undergone too many changes as compared to earlier Draft Model GST Law published in June 2016. In many places, basic definitions also have undergone changes.<\/p>\n

Though there is complete change if seen word by word in the whole 2 draft laws, following is the comparative study of major changes in the New Draft Model GST Law (i.e. Nov 2016) w.r.t. Old Draft Model GST Law (i.e. June 2016).<\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Key Point<\/td>\nOld Draft Model GST Law (June 2016)<\/td>\nNew Draft Model GST Law (Nov 2016)<\/td>\n<\/tr>\n
Number of Sections<\/strong><\/td>\nIt consists of Section 1-162E<\/td>\nIt consists of Section 1-197<\/td>\n<\/tr>\n
Draft Prepared by<\/strong><\/td>\nEmpowered Committee of State Finance Ministers<\/td>\nGST Council Secretariat<\/td>\n<\/tr>\n
Meaning of Taxable Person<\/strong><\/td>\n\n

Section 9 :<\/p>\n

Taxable Person means a person who carries on any business at any place in India \/State of ____ and who is registered or required to be registered under Schedule III of this Act:<\/p>\n

Provided that an agriculturist shall not be considered as a taxable person.<\/td>\n

\n

\u201cSection 10: \u2013<\/p>\n

(1) Taxable Person means a person who is registered or<\/p>\n

liable to be registered under Schedule V of this Act.<\/p>\n

(2) A person who has obtained or is required to obtain more than one registration, whether in one State or more than one State, shall, in respect of each such registration, be treated as distinct persons for the purposes of this Act.<\/p>\n

(3) An establishment of a person who has obtained or is required to obtain registration in a State, and any of his<\/p>\n

other establishments in another State shall be treated as establishments of distinct persons for the purposes of<\/p>\n

this Act.<\/td>\n<\/tr>\n

\n

Limit for GST registration <\/strong><\/p>\n

\u00a0<\/strong><\/td>\n

\n

Nine Lakh Rupees<\/p>\n

[Schedule III ]<\/td>\n

\n

Twenty Lakh Rupees<\/p>\n

[Schedule V]<\/td>\n<\/tr>\n

AggregateTurnover Meaning<\/strong><\/td>\nNon taxable supplies included [section 2(6)]<\/td>\nNon taxable supplies excluded [section 2(6)]<\/td>\n<\/tr>\n
Levy<\/strong><\/td>\nRate of CGST\/SGST was not capped<\/td>\nRate of CGST\/SGST capped to 14% [Sec 8]<\/td>\n<\/tr>\n
Agent<\/strong><\/td>\n\n

Agent means a person who carries on the business of supply<\/p>\n

or receipt of goods and\/or services on behalf of another,<\/p>\n

whether disclosed or not and includes a factor, broker,<\/p>\n

commission agent, arhatia, del credere agent, intermediary or<\/p>\n

an auctioneer or any other mercantile agent, by whatever<\/p>\n

name called, and whether of the same description as<\/p>\n

hereinbefore mentioned or not;<\/p>\n

[Section 2(5) ]<\/td>\n

\n

Agent means a person including a factor, broker, commission agent, arhatia, del credere agent, an<\/p>\n

auctioneer or any other mercantile agent, by whatever name called, who carries on the business of<\/p>\n

supply or receipt of goods or services on behalf of<\/p>\n

another, whether disclosed or not;<\/p>\n

[Section 2(5) ]<\/td>\n<\/tr>\n

Business<\/strong><\/td>\nNew part added into the old definition<\/td>\n\n

New Addition<\/p>\n

(h) services provided by a race club by way of totalisator or a licence to book maker in such club;<\/p>\n

Explanation. Any activity or transaction undertaken by the Central Government, a State\u00a0 Government or any local authority in which they are engaged as public<\/td>\n<\/tr>\n

Capital assets<\/strong><\/td>\nWas defined<\/td>\nNo such definition<\/td>\n<\/tr>\n
Capital Goods<\/strong><\/td>\nDefinition was borrowed from excise law<\/td>\n\n

New Definition:<\/p>\n

Capital Goods means goods, the value of which is capitalised in the books of accounts of the person<\/p>\n

claiming the credit and which are used or intended to be used in the course or furtherance of business; [Section 2 (19)]<\/td>\n<\/tr>\n

Common working days<\/strong><\/td>\nNo Such Definition<\/td>\n\n

common working days<\/strong> in respect of a \u201cState shall mean<\/p>\n

such days in succession which are not declared as a gazetted holiday by the Central Government or the concerned State Government<\/p>\n

[ section 2 (24) ]<\/td>\n<\/tr>\n

Composite supply<\/strong><\/td>\n\n

Composite supply<\/strong> means a supply consisting of \u2013<\/p>\n

(a) two or more goods;<\/p>\n

(b) two or more services; or<\/p>\n

(c) a combination of goods and services<\/p>\n

provided in the course or furtherance of business, whether or<\/p>\n

not the same can be segregated;<\/p>\n

[Section 2(27) ]<\/td>\n

\n

Composite supply<\/strong> means a supply made by a taxable<\/p>\n

person to a recipient comprising two or more supplies of<\/p>\n

goods or services, or any combination thereof, which are<\/p>\n

naturally bundled and supplied in conjunction with each<\/p>\n

other in the ordinary course of business, one of which is<\/p>\n

a principal supply;<\/p>\n

Illustration : Where goods are packed and transported<\/p>\n

with insurance, the supply of goods, packing materials,<\/p>\n

transport and insurance is a composite supply and supply<\/p>\n

of goods is the principal supply.<\/p>\n

[Section 2(27) ]<\/td>\n<\/tr>\n

Consideration<\/strong><\/td>\nSubsidy received from Government not excluded<\/td>\nSubsidy received from Government excluded<\/td>\n<\/tr>\n
Electronic cash ledger<\/strong><\/td>\n\n

electronic cash ledger<\/strong> means the cash ledger in electronic<\/p>\n

form maintained at the common portal for each registered<\/p>\n

taxable person in the manner as may be prescribed in this<\/p>\n

behalf;<\/p>\n

[Section 2(40) ]<\/td>\n

\n

electronic cash ledger<\/strong> means the electronic cash ledger referred to in subsection (1) of section 44;<\/p>\n

[Section 2(40) ]<\/p>\n

 <\/p>\n

 <\/p>\n

 <\/td>\n<\/tr>\n

Electronic credit ledger<\/strong><\/td>\n\n

electronic credit ledger<\/strong> means the input tax credit ledger in<\/p>\n

electronic form maintained at the common portal for each<\/p>\n

registered taxable person in the manner as may be prescribed<\/p>\n

in this behalf;<\/p>\n

[Section 2(41) ]<\/td>\n

\n

electronic credit ledger<\/strong> means the electronic credit<\/p>\n

ledger referred to in subsection (2) of section 44;<\/p>\n

[Section 2(43) ]<\/td>\n<\/tr>\n

Electronic commerce<\/strong><\/td>\nNo Such Definition<\/td>\n\n

electronic commerce<\/strong> means supply of goods and\/or<\/p>\n

services including digital products over digital or electronic network; [Section 2(41) ]<\/td>\n<\/tr>\n

Electronic commerce operator<\/strong><\/td>\nNo Such Definition<\/td>\n\n

electronic commerce <\/strong>\u00a0means supply of goods and\/or<\/p>\n

services including digital products over digital or electronic network; [Section 2(41) ]<\/td>\n<\/tr>\n

First stage dealer<\/strong><\/td>\nNo Such Definition<\/td>\n\n

first stage dealer<\/strong> means a dealer, who purchases the<\/p>\n

goods directly from,<\/p>\n

(i) the manufacturer under the cover of an invoice issued<\/p>\n

in terms of the provisions of Central Excise Rules, 2002 or<\/p>\n

from the depot of the said manufacturer, or from<\/p>\n

premises of the consignment agent of the said<\/p>\n

manufacturer or from where the goods are sold by or on<\/p>\n

behalf of the said manufacturer, under cover of an<\/p>\n

invoice; or<\/p>\n

(ii) an importer or from the depot of an importer or from<\/p>\n

the premises of the consignment agent of the importer,<\/p>\n

under cover of an invoice;<\/p>\n

[Section 2(46) ]<\/td>\n<\/tr>\n

Goods<\/strong><\/td>\n\n

excludes actionable claims<\/p>\n

Includes securities<\/td>\n

\n

includes actionable claims<\/p>\n

excludes Securities<\/td>\n<\/tr>\n

Input<\/strong><\/td>\n\n

input<\/strong> means any goods other than capital goods, subject to<\/p>\n

exceptions as may be provided under this Act or the rules<\/p>\n

made thereunder, used or intended to be used by a supplier<\/p>\n

for making an outward supply in the course or furtherance of<\/p>\n

business; [Section 2(54)]<\/td>\n

\n

input<\/strong> means any goods other than capital goods used<\/p>\n

or intended to be used by a supplier in the course or<\/p>\n

furtherance of business; [Section 2(52)]<\/td>\n<\/tr>\n

Input service<\/strong><\/td>\n\n

as above:<\/p>\n

restriction was to be used for making outward supply<\/td>\n

No such restriction<\/td>\n<\/tr>\n
Intangible property<\/strong><\/td>\nWas defined<\/td>\nNo such definition<\/td>\n<\/tr>\n
IntraState supply of goods<\/strong><\/td>\nNo Such Definition<\/td>\n\n

intraState supply of goods<\/strong> means the supply of goods<\/p>\n

in the course of intraState trade or commerce in terms<\/p>\n

of subsection (1) of section 4 of IGST Act, 2016; [Section<\/p>\n

2(57)]<\/td>\n<\/tr>\n

Mixed supply<\/strong><\/td>\nNo Such Definition<\/td>\n\n

mixed supply means two or more individual supplies<\/p>\n

of goods or services, or any combination thereof, made<\/p>\n

in conjunction with each other by a taxable person for a<\/p>\n

single price where such supply does not constitute a<\/p>\n

composite supply;<\/p>\n

Illustration: A supply of a package consisting of canned<\/p>\n

foods, sweets, chocolates, cakes, dry fruits, aerated drink<\/p>\n

and fruit juices when supplied for a single price is a<\/p>\n

mixed supply. Each of these items can be supplied<\/p>\n

separately and is not dependent on any other. It shall not<\/p>\n

be a mixed supply if these items are supplied separately.<\/p>\n

[ Section 2(66) ]<\/td>\n<\/tr>\n

Motor vehicle<\/strong><\/td>\nNo Such Definition<\/td>\n\n

motor vehicle<\/strong> has the meaning assigned to it is clause<\/p>\n

(28) of section 2 of the Motor Vehicles Act, 1988 (59 of<\/p>\n

1988); [ Section 2(67) ]<\/td>\n<\/tr>\n

outward supply<\/strong><\/td>\n\n

outward supply<\/strong> in relation to a person, shall mean supply of<\/p>\n

goods and\/or services, whether by sale, transfer, barter,<\/p>\n

exchange, licence, rental, lease or disposal made or agreed to<\/p>\n

be made by such person in the course or furtherance of<\/p>\n

business except in case of such supplies where the tax is<\/p>\n

payable on reverse charge basis;<\/p>\n

[ Section 2(73) ]<\/td>\n

\n

outward supply<\/strong> in relation to a person, shall mean<\/p>\n

supply of goods or services, whether by sale, transfer,<\/p>\n

barter, exchange, licence, rental, lease or disposal or any<\/p>\n

other means made or agreed to be made by such person<\/p>\n

in the course or furtherance of business;<\/p>\n

[ Section 2(72) ]<\/td>\n<\/tr>\n

Principal place of business<\/strong><\/td>\n\n

principal place of business<\/strong> means the place of business<\/p>\n

specified as the principal place of business in the certificate of<\/p>\n

registration where the taxable person keeps and maintains<\/p>\n

the accounts and records as specified under section 42 ; [<\/p>\n

Section 2(78)]<\/td>\n

\n

Principal place of business<\/strong>???? means the place of business<\/p>\n

specified as the principal place of business in the<\/p>\n

certificate of registration ;<\/p>\n

[ Section 2(77)]<\/td>\n<\/tr>\n

Principal supply<\/strong><\/td>\nNo Such Definition<\/td>\n\n

principal supply<\/strong> means the supply of goods or services<\/p>\n

which constitutes the predominant element of a<\/p>\n

composite supply and to which any other supply forming<\/p>\n

part of that composite supply is ancillary and does not<\/p>\n

constitute, for the recipient an aim in itself, but a means<\/p>\n

for better enjoyment of the principal supply; [ Section<\/p>\n

2(78)]<\/td>\n<\/tr>\n

Quarter<\/strong><\/td>\nNo Such Definition<\/td>\n\n

quarter shall mean a period comprising three<\/p>\n

consecutive calendar months, ending on the last day of<\/p>\n

March, June, September and December of a calendar<\/p>\n

year; ; [ Section 2(80)]<\/td>\n<\/tr>\n

Registered importer<\/strong><\/td>\nNo Such Definition<\/td>\n\n

registered importer means the importer registered in<\/p>\n

terms of the provisions of Central Excise Rules, 2002;<\/p>\n

; [ Section 2(82)]<\/td>\n<\/tr>\n

Securities<\/strong><\/td>\nNo Such Definition<\/td>\n\n

securities<\/strong> shall have meaning assigned to it in sub<\/p>\n

section (h) of section 2 of the Securities Contracts<\/p>\n

(Regulation) Act, 1956 (42 of 1956);<\/p>\n

[ Section 2(90)]<\/td>\n<\/tr>\n

second stage dealer<\/strong><\/td>\nNo Such Definition<\/td>\n\n

se<\/strong>c<\/strong>ond stage dealer <\/strong>means a dealer who purchases<\/p>\n

the goods from a first stage dealer as defined in subsection<\/p>\n

(46); [ Section 2(91)]<\/td>\n<\/tr>\n

Year<\/strong><\/td>\nWas defined<\/td>\nNo Such Definition<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

New Draft Model GST Law is published on 25\/11\/2016 in the public domain. It has undergone too many changes as compared to earlier Draft Model GST Law published in June 2016. In many places, basic definitions also have undergone changes. Though there is complete change if seen word by word in the whole 2 draft … Read more<\/a><\/p>\n","protected":false},"author":149,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[15],"tags":[217,425],"yoast_head":"\nComparison of Old and New Draft of Model GST Law<\/title>\n<meta name=\"description\" content=\"New Draft Model GST Law is published on 25\/11\/2016 in the public domain. It has undergone too many changes as compared to earlier Draft Model GST Law published in June 2016. In many places, basic definitions also have undergone changes.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Comparison of Old and New Draft of Model GST Law\" \/>\n<meta property=\"og:description\" content=\"New Draft Model GST Law is published on 25\/11\/2016 in the public domain. It has undergone too many changes as compared to earlier Draft Model GST Law published in June 2016. In many places, basic definitions also have undergone changes.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/\" \/>\n<meta property=\"og:site_name\" content=\"All About Finance\" \/>\n<meta property=\"article:published_time\" content=\"2016-12-14T04:34:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2016-12-14T11:30:25+00:00\" \/>\n<meta name=\"author\" content=\"CA Piyush Chandak\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"CA Piyush Chandak\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/\"},\"author\":{\"name\":\"CA Piyush Chandak\",\"@id\":\"https:\/\/taxclick.org\/#\/schema\/person\/1ac97cc054325ac31d9f3712dff9b174\"},\"headline\":\"Comparison of Old and New Draft of Model GST Law\",\"datePublished\":\"2016-12-14T04:34:11+00:00\",\"dateModified\":\"2016-12-14T11:30:25+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/\"},\"wordCount\":1575,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\/\/taxclick.org\/#organization\"},\"keywords\":[\"GST\",\"GST Law\"],\"articleSection\":[\"GST\"],\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/\",\"url\":\"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/\",\"name\":\"Comparison of Old and New Draft of Model GST Law\",\"isPartOf\":{\"@id\":\"https:\/\/taxclick.org\/#website\"},\"datePublished\":\"2016-12-14T04:34:11+00:00\",\"dateModified\":\"2016-12-14T11:30:25+00:00\",\"description\":\"New Draft Model GST Law is published on 25\/11\/2016 in the public domain. 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Com., LL.B., FCA, DISA, Certificate Course in IDT (ICAI) a Chartered Accountant in practice with more than one decade of experience in the field of Sales Tax, Service Tax, Business Management Services, Financial Planning, Project Reporting, Appearing before Income Tax, Sales Tax and Service Tax Authorities. He was a visiting faculty in NBT Law College, Nashik of Gokhale Education Society. He Can be reached at: - P. P. Chandak & Co., Chartered Accountants, 8, Sulochana, Opp. Patil Plaza, Near Advait Colony, Canada Corner, Nashik \u2013 422 005; 0253-2317755, 9766227755, ppchandakandco@gmail.com; capiyushchandak.gst@gmail.com\",\"url\":\"https:\/\/taxclick.org\/author\/ca-piyush-chandak\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Comparison of Old and New Draft of Model GST Law","description":"New Draft Model GST Law is published on 25\/11\/2016 in the public domain. 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In many places, basic definitions also have undergone changes.","og_url":"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/","og_site_name":"All About Finance","article_published_time":"2016-12-14T04:34:11+00:00","article_modified_time":"2016-12-14T11:30:25+00:00","author":"CA Piyush Chandak","twitter_card":"summary_large_image","twitter_misc":{"Written by":"CA Piyush Chandak","Est. reading time":"8 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/#article","isPartOf":{"@id":"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/"},"author":{"name":"CA Piyush Chandak","@id":"https:\/\/taxclick.org\/#\/schema\/person\/1ac97cc054325ac31d9f3712dff9b174"},"headline":"Comparison of Old and New Draft of Model GST Law","datePublished":"2016-12-14T04:34:11+00:00","dateModified":"2016-12-14T11:30:25+00:00","mainEntityOfPage":{"@id":"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/"},"wordCount":1575,"commentCount":0,"publisher":{"@id":"https:\/\/taxclick.org\/#organization"},"keywords":["GST","GST Law"],"articleSection":["GST"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/","url":"https:\/\/taxclick.org\/type\/gst\/comparison-old-new-draft-model-gst-law\/","name":"Comparison of Old and New Draft of Model GST Law","isPartOf":{"@id":"https:\/\/taxclick.org\/#website"},"datePublished":"2016-12-14T04:34:11+00:00","dateModified":"2016-12-14T11:30:25+00:00","description":"New Draft Model GST Law is published on 25\/11\/2016 in the public domain. It has undergone too many changes as compared to earlier Draft Model GST Law published in June 2016. 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Com., LL.B., FCA, DISA, Certificate Course in IDT (ICAI) a Chartered Accountant in practice with more than one decade of experience in the field of Sales Tax, Service Tax, Business Management Services, Financial Planning, Project Reporting, Appearing before Income Tax, Sales Tax and Service Tax Authorities. He was a visiting faculty in NBT Law College, Nashik of Gokhale Education Society. He Can be reached at: - P. P. Chandak & Co., Chartered Accountants, 8, Sulochana, Opp. Patil Plaza, Near Advait Colony, Canada Corner, Nashik \u2013 422 005; 0253-2317755, 9766227755, ppchandakandco@gmail.com; capiyushchandak.gst@gmail.com","url":"https:\/\/taxclick.org\/author\/ca-piyush-chandak\/"}]}},"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"CA Piyush Chandak","author_link":"https:\/\/taxclick.org\/author\/ca-piyush-chandak\/"},"uagb_comment_info":0,"uagb_excerpt":"New Draft Model GST Law is published on 25\/11\/2016 in the public domain. It has undergone too many changes as compared to earlier Draft Model GST Law published in June 2016. In many places, basic definitions also have undergone changes. Though there is complete change if seen word by word in the whole 2 draft…","_links":{"self":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/3705"}],"collection":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/users\/149"}],"replies":[{"embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/comments?post=3705"}],"version-history":[{"count":0,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/posts\/3705\/revisions"}],"wp:attachment":[{"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/media?parent=3705"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/categories?post=3705"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/taxclick.org\/wp-json\/wp\/v2\/tags?post=3705"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}