Goods and Services Tax – Applicable GST rate for bus body building activity – in case the supply made is that of bus, and accordingly supply would attract GST @28%. – In the case as mentioned at Para
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Goods and Services Tax – Applicable GST rate on Disc Brake Pad – in view of the HSN Explanatory Notes that the said goods, namely “Disc Brake pad” for automobiles, are appropriately classifiable under
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Goods and Services Tax – Applicability of GST on marine engine – the supplies of marine engine for fishing vessel (being a part of the fishing vessel), falling under tariff item 8408 10 93 attracts 5% GST. – TMI Updates – Highlights
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Goods and Services Tax – Applicable GST rate on cotton quilts under tariff heading 9404-Scope of the term “Cotton Quilt” – a quilt filled with cotton constitutes a cotton quilt, irrespective of the ma
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Goods and Services Tax – Classification and applicable GST rate on real zari Kasab (thread) – imitation zari thread or yarn known as “Kasab” or by any other name in trade parlance, would attract a uni
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Goods and Services Tax – GST rate on Human Blood Plasma – normal human plasma would attract 5% GST rate under List I (S. No. 186), whereas plasma products would attract 12% GST rate, if otherwise not
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Goods and Services Tax – Appropriate classification of baby wipes, facial tissues and other similar products – if the baby wipes are impregnated with perfumes or cosmetics, then the same would fall un
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Goods and Services Tax – Applicability of GST on supply of safe drinking water for public purpose – supply of drinking water for public purposes, if it is not supplied in a sealed container, is exempt from GST. – TMI Updates – Highlights
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Goods and Services Tax – Applicability of GST on Fortified Toned Milk (with vitamins ‘A’ and ‘D’) – attracts NIL rate of GST – TMI Updates – Highlights
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Goods and Services Tax – Applicable GST rate on refined beet and cane sugar – would attract GST @ 5%. – TMI Updates – Highlights
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Goods and Services Tax – Applicable GST rate on treated (modified) tamarind kernel powder and plain (unmodified) tamarind kernel powder – both attract 5% GST – TMI Updates – Highlights
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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 10-8-2018 – Registration For the generation of e-way bills by the tax payers, recipients or transporters they have the facility to access to the portal. To generate the e-way bill, it is essential that the person shall be registered person. If the transporter is not registered person it is mandatory to get enrolled on the common portal of e-waybill (http://ewaybill.nic.in) before generation of the e-way bill. The transporter registered in any one State or Union territory shall be deemed to be enrolled in other States as well. Procedure for registration Registration in the portal is one time process. The tax payer shall have the GSTIN registered with GST system and also his
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istered person; Username should be about 8 to 15 alphanumeric characters and can include special characters. The password should be of at least 8 characters; A Unique user name should be given by the user, which is not there in the system. Once a request for registration is submitted, the system validates the entered values and pops up the appropriate message if there is any error. Otherwise the username with password is created and registered with e-Way Bill System. After generation of username and password of his choice, he/she may proceed to make entries to generate e-way bill. Enrollment An unregistered person is needed to enroll on the e-way bill system. It is mandatory for the unregistered person to enroll in the system. There may be
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Suvidha based. For all these modes, the user needs to register on the web based system with other details for these modes. For SMS User needs to have the registered mobile number which he/she used for registration on the e- Way Bill portal. Once user selects option for SMS under main option Registration , a screen will be appeared. The user needs to verify the OTP received on his/her registered mobile number and mail ID. The system validates the OTP and directs the user to the following screen. Next, the user needs to select the User id from the drop down menu, the mobile number of the selected user will be auto populated by the system. Once the user gives the submit request the particular user can generate e-Way Bill through SMS system. A
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Goods and Services Tax – GST – By: – Praveen Nair – Dated:- 10-8-2018 Last Replied Date:- 13-8-2018 – A number of representations have been received seeking clarifications in relation to the requirement of e-Way Bill for Bill To Ship To model of supplies. The Central Board of Indirect Taxes and Customs (CBIC) has clarified issues regarding Bill To Ship To for e-Way Bill under the Goods and Services Tax ( GST ) regime. In a typical Bill To Ship To model of supply, there are three persons involved in a transaction, namely: A is the person who has ordered B to send goods directly to C . B is the person who is sending goods directly to C on behalf of A . C is the recipient of goods. In this complete scenario two supplies are involved and accor
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ncipal or additional place of business of B . Bill To: In this field details of A are supposed to be filled. Ship To: In this field address of C is supposed to be filled. Invoice Details: Details of Invoice-1 are supposed to be filled Case -2: Where e-Way Bill is generated by A , the following fields shall be filled in Part A of GST FORM EWB-01: Bill From: In this field details of A are supposed to be filled. Dispatch From: This is the place from where goods are actually dispatched. It may be the principal or additional place of business of B . Bill To: In this field details of C are supposed to be filled. Ship To: In this field address of C is supposed to be filled. Invoice Details: Details of Invoice-2 are supposed to be filled. – Reply B
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ansporter carrying the goods. – Reply By A Wilson – The Reply = Sir, Thanks for your reply. Option is available in E-Way Bill But the Act Says as below: One of the Condition specified in Sec.16(2)(b), the registered person is eligible for ITC, if he has received the goods and The Explanation Clause of deemed receipt of goods where the goods are delivered by the supplier on the direction of registered person to other recipient – How to prove this clause whether the supplier is delivering the goods directly to the recipient without mentioning the Bill To/Ship To in the Invoice. Our Question is mainly with regard to the eligibility of ITC in the event of non receipt of goods by the Buyer(Since the goods are directly delivered to the consignee)
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Goods and Services Tax – 32/2018 – Dated:- 10-8-2018 – Superseded vide Notification No. 44/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 32 /2018 – Central Tax New Delhi, the 10th August, 2018 G.S.R. 759 (E). – In exercise of the powers conferred by the second proviso to sub-section (1) of section 37 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1 of the Central Goods and Services Tax
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Goods and Services Tax – 33/2018 – Dated:- 10-8-2018 – Superseded vide Notification No. 43/2018 – Central Tax dated 10-09-2018 Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 33/2018 – Central Tax New Delhi, the 10th August, 2018 G.S.R. 760 (E).- In exercise of the powers conferred by section 148 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons
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17, effected during the quarter as specified in column (2) of the Table below till the time period as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No. Quarter for which details in FORM GSTR-1 are furnished Time period for furnishing details in FORM GSTR-1 (1) (2) (3) 1 July – September, 2018 31st October, 2018 2 October – December, 2018 31st January, 2019 3 January – March, 2019 30th April, 2019 3. The time limit for furnishing the details or return, as the case may be, under subsection (2) of section 38 and sub-section (1) of section 39 of the said Act, for the months of July, 2018 to March, 2019 shall be subsequently notified in the Official Gazette. [F. No. 349/58/2017-GST (Pt.)] (Dr. Sreeparva
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GST – 34/2018 – Dated:- 10-8-2018 – Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs Notification No. 34/2018 – Central Tax New Delhi, the 10th August, 2018 G.S.R. 761 (E).- In exercise of the powers conferred by section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnishe
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th October, 2018 respectively.] 3[Provided also that the return in FORM GSTR-3B of the said rules to be filed for the period from 6[July, 2017 to February, 2019] by the taxpayers who have obtained Goods and Services Tax Identification Number (GSTIN) in terms of notification No. 31/2018 – Central Tax dated the 06th August, 2018 published in the Gazette of India vide number G.S.R.742(E), dated the 06th August, 2018, shall be furnished electronically through the common portal on or before the 7[31st day of March, 2019].] 4[Provided also that the return in FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018.] 5[Provided also that the return in FORM GSTR-3
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the said rules for the month of January, 2019 shall be furnished electronically through the common portal, on or before the 22nd February, 2019: Provided also that the return in FORM GSTR-3B of the said rules for the month of January, 2019 for registered persons whose principal place of business is in the State of Jammu and Kashmir shall be furnished electronically through the common portal, on or before the 28th February, 2019.] 2. Payment of taxes for discharge of tax liability as per FORM GSTR-3B.- Every registered person furnishing the return in FORM GSTR-3B of the said rules shall, subject to the provisions of section 49 of the said Act, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the
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GST – States – 47/2018 – Dated:- 10-8-2018 – Government of Jammu and Kashmir Department of Commercial Taxes Excise and Taxation Complex, Solina Rambagh, Srinagar Notification No: 47 In exercise of the powers conferred by section 168 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Jammu and Kashmir Goods and services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the commissioner, on the recommendations of the council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through
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Goods and Services Tax – 55/29/2018 – Dated:- 10-8-2018 – CIRCULAR No. 55/29/2018-GST F. No. 354/159/2018-TRU Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs New Delhi, the 10th August, 2018 To The Principal Chief Commissioners / Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All). Madam/Sir, Subject: Taxability of services provided by Industrial Training Institutes (ITI) – reg. Representations have been received requesting to clarify the following: (a) Whether GST is payable on vocational training provided by private ITIs in designated trades and in other than designated trades. (b) Whether GST i
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for Vocational Training) offering courses in designated trade notified under the Apprenticeship Act, 1961; or a Modular employable skill course, approved by NCVT, run by a person registered with DG Training in Ministry of Skill Development. Therefore, services provided by a private ITI in respect of designated trades notified under Apprenticeship Act, 1961 are exempt from GST under Sr. No. 66 of notification No. 12/2017-CT(Rate). As corollary, services provided by a private ITI in respect of other than designated trades would be liable to pay GST and are not exempt. 3. With regard to the second issue, [Para 1(b) above], it is clarified that in case of designated trades, services provided by a private ITI by way of conduct of entrance exami
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rvices are not covered by the exemption ibid. 4. As far as Government ITIs are concerned, services provided by a Government ITI to individual trainees/students, is exempt under Sl. No. 6 of 12/2017-CT(R) dated 28.06.2017 as these are in the nature of services provided by the Central or State Government to individuals. Such exemption in relation to services provided by Government ITI would cover both – vocational training and examinations conducted by these Government ITIs. 5. Difficulty if any, in the implementation of this circular may be brought to the notice of the Board. Yours Sincerely (Parmod Kumar) OSD (TRU II) Tele No.: 011-23092374 E-mail: parmodkumar.71@gov.in – Circular – Trade Notice – Public Notice – Instructions – Office order
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GST – States – 75/GST-2 – Dated:- 10-8-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 10th August, 2018 No.75/GST-2.- In exercise of the powers conferred by section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Haryana, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said registered persons may furnish th
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GST – States – 76/GST-2 – Dated:- 10-8-2018 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 10th August, 2018 No.76/GST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner of State Tax, o
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GST – States – 33/2018-State Tax – Dated:- 10-8-2018 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar, Notification No. 33/2018-State Tax, Dated the 10th August, 2018 No. (GHN-75) GST-2018/S.148(8)TH : In exercise of the powers The Gujarat Goods and conferred by section 148 of the Gujarat Goods and Services Tax Services Act, 2017 (Guj.25 of 2017) (hereafter in this notification referred Tax Act, to as the said Act), the Government of Gujarat, on the 2017 recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below f
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GST – States – 34/2018-State Tax – Dated:- 10-8-2018 – NOTIFICATION By the Commissioner of State Tax, Gujarat State, Ahmedabad Notification No. 34/2018-State Tax, Dated the 10th August, 2018 No. GSL/S.168/B.20 – In exercise of the powers conferred by section 168 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017) (hereafter in this notification referred to as the said Act), read with sub-rule (5) of rule 61 of the Gujarat Goods and Services Tax Rules, 2017 (hereafter in this notif
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GST – States – CT/GST-14/2017/137 – Dated:- 10-8-2018 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN NOTIFICATION No. 12/2018-GST The 10th August, 2018 No. CT/GST-14/2017/137 – In exercise of the conferred by section 168 of the Assam Goods and Services Tax Act, 2017. (Assam Act Nos XXVIII of 2017) (hereafter in this notification referred to as the said Act") read with sub-rule (5) of rule 61 of the Assam Goods and Services Tax Rules, 2
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GST – States – S.O. 225 – Dated:- 10-8-2018 – Commercial Tax Department Notification The 10th August 2018 S.O. 225- In exercise of the powers conferred by section 168 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act) read with sub-rule (5) of rule 61 of the Bihar Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said rules), the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B of the said rules for each of the months from July, 2018 to March, 2019 shall be furnished electronically through the common portal, on or before the twentieth day of the month succeeding such month. 2. Payment
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GST – States – S.O. 224 – Dated:- 10-8-2018 – Commercial Tax Department Notification The 10th August 2018 S.O. 224- In exercise of the powers conferred by section 148 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Governor of Bihar, on the recommendations of the Council, hereby notifies the registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as mentioned below for furnishing the details of outward supply of goods or services or both. 2. The said persons may furnish the details of outward supply of goods or ser
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