Author: admin_gst

Customs – 20/2018 – Dated:- 30-7-2018 – OFFICE OF THE COMMISSIONER OF CUSTOMS CITY CUSTOMS COMMISSIONERATE, P.B. NO. 5400, C.R. BUILDING QUEEN'S ROAD, BENGALURU – 560 001. C.NO.VIII/09/05/2018 City Cus. Tech Dated: 30.07.2018 PUBLIC NOTICE NO. 20/2018 Subject: Refund of IGST on export of goods on payment of duty Clarification in case of SBOO3 errors and extension of date in SBOO5 & other cases using officer Interface for rectification of errors-Reg. Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No's. 22/2018-Customs dated 18.07.2018. The clarifications / guidelines prescribed in the Board's Circular No. 22/2018- Customs dated 18.07.201

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Goods and Services Tax – Levy of GST – Classification – composite supply – EPC Contract – standalone contract for transportation of Equipment for which separate consideration is received – same is lia

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Goods and Services Tax – Return of seized documents to petitioner – search and seizure under GST – Because of that declaration that the petitioner has no other records to be produced, the department m

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 29-7-2018 – Vide Notification No. 1/2017-Integrated Tax (Rate), dated 28th June, 2017 the Central Government notified in Schedule IV the list of goods that are covered under 28% tax regime. 229 goods have come under this tax regime. Since there is opposition from the stakeholders of this high rate of tax and considering the trade and industry the GST Council has reduced the tax rate from 28% to various rates in various notifications issued from time to time by the Government of India. The GST Council in the 28th meeting held on 21.07.2018 has also reduced the 28% tax rate to lesser tax rates. Vide Notification No. 19/2018-Integrated Tax (Rate), dated 26.07.2018 the Central Government reduced tax rate from 28% to lower rates. The said notification comes into effect from 27.07.2018. After incorporating the changes brought in the Notification No. 19/2018-Integrated Tax (Rate) the following goods are covered under 28% GST

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engines) 116 8409 Parts suitable for use solely or principally with the engines of heading 8407 or 8408 117 8413 concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10] 119 8415 Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated 122 8422 Dish washing machines, household [8422 11 00] and other [8422 19 00] 135 8483 Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joint 139 8507 Electric accumulators, including separators therefor, whether or not rectangular (including square) other than Lithium-ion battery 143 8511 Electrical ignition or s

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port, which exclusively run on Bio-fuels 165 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons 166 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles] 168 8706 Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705 169 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705 170 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors] 173 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars 174 8714 Parts and accessories of vehicles of headings 8711 and 871 176 8802 Aircrafts for personal use 177 8903 Yachts and other vessels for pleasure or sports; rowing boats and canoes 210 9302 Revolvers and pistols, other than those o

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9619 00 10 or9619 00 20 – Goods and Services Tax – Sanitary towels (pads) or sanitary napkins; tampons ************* Notes: Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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Any Chapter except 71 – Goods and Services Tax – Rakhi (other than those made of goods falling under Chapter 71) ************* Notes: Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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46 – Goods and Services Tax – Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope ************* Notes: Inserted by notification no. 20/2018 dated

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Goods and Services Tax – Coir pith compost other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the ANNEXURE I] ************* Notes: Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07

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1401 – Goods and Services Tax – Sal leaves, siali leaves, sisal leaves, sabai grass ************* Notes: Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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1404 90 90 – Goods and Services Tax – Vegetable materials, for manufacture of jhadoo or broom sticks ************* Notes: Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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44 or 68 – Goods and Services Tax – Deities made of stone, marble or wood ************* Notes: Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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Customs – Seeks to exempt IGST calculated on the assessable value over and above the value (Pool in Price) at which Urea is sold by Department of Fertilizers to Fertilizer Marketing Entities on high sea sale basis. – TMI Updates – Highlights

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8716 – Goods and Services Tax – Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trailers for agricultural purposes, and

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9616 – Goods and Services Tax – Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations ************* Notes

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Goods and Services Tax – Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 8545 ************* Notes: Inserted by notification no. 19/2018 dated

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Goods and Services Tax – Television set (including LCD or LED television) of screen size not exceeding 32 inches ************* Notes: As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as, Television set (including LCD or LED television) of screen size not exceeding 68 cm ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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8705 – Goods and Services Tax – Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fightin

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8709 – Goods and Services Tax – Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transp

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8508 – Goods and Services Tax – Vacuum cleaners ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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8509 – Goods and Services Tax – Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508 [other than wet grinder consisting of stone as a

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8510 – Goods and Services Tax – Shavers, hair clippers and hair-removing appliances, with self-contained electric motor ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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3214 – Goods and Services Tax – Glaziers putty, grafting putty, resin cements, caulking compounds and other mastics; painters fillings; non- refractory surfacing preparations for facades, indoor walls

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8418 – Goods and Services Tax – Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 *************

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8450 – Goods and Services Tax – Household or laundry-type washing machines, including machines which both wash and dry ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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8507 60 00 – Goods and Services Tax – Lithium-ion Batteries ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules

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