Goods and Services Tax – Classification of goods – Polished/Processed limestone slabs – Polished/Processed limestone slabs are correctly classifiable under heading 6802 of the GST Tariff. – TMI Updates – Highlights
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Goods and Services Tax – GST on cold storage operations for agricultural products – The storage and warehousing of Agriculture produce falls under Service Account Code (SAC) 9986 and not under 9967 –
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Goods and Services Tax – Determination of rate of tax – pharmaceutical products (i.e. Bulk drugs and Intermediates) – The applicant is eligible to claim the benefit of lower rate of GST i.e., 5% – TMI Updates – Highlights
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Goods and Services Tax – Maintainability of Advance Ruling Application – Transitional Credit – Input Tax Credit – Clean Environment (Energy) Cess – The question sought do not fall under the ambit of S
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RAJAN JOSEPH PROPRIETOR, MS/ SPEED MARINE Versus THE ASSISTANT STATE TAX OFFICER, KOLLAM, THE STATE TAX OFFICER, KOLLAM, THE COMMISSIONER OF STATE GOODS AND SERVICE TAX DEPARTMENT KERALA, TAX TOWER, KILLIPPALAM, KARAMANA, THIRUVANANTHAPURAM, STATE OF KERALA REPRESENTED BY THE SECRETARY TO GOVERNMENT, THIRUVANANTHAPURAM AND UNION OF INDIA REPRESENTED BY THE SECRETARY TO GOVERNMENT, NEW DELHI – 2018 (6) TMI 620 – KERALA HIGH COURT – TMI – Release of detained goods – Section 129 of the CGST Act as also the Kerala SGST Act – Held that:- An identical matter has been disposed of by a Division Bench of this Court in THE COMMERCIAL TAX OFFICER AND THE INTELLIGENCE INSPECTOR VERSUS MADHU. M.B. [2017 (9) TMI 1044 – KERALA HIGH COURT], directing exped
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s been disposed of by a Division Bench of this Court in W.A.No.1802 of 2017, directing expeditious completion of the adjudication of the matter and permitting release of the goods detained pending adjudication, in terms of Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017. In the light of the decision of the Division Bench in W.A.No.1802 of 2017, the writ petition is disposed of directing the competent authority to complete the adjudication provided for under Section 129 of the statutes referred to above, within a week from the date of production of a copy of the judgment. It is also directed that if the petitioner complies with Rule 140(1) of the Kerala Goods and Services Tax Rules, 2017, the goods detained shall be released to
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2018 (6) TMI 785 – CESTAT NEW DELHI – TMI – Valuation – removal of MRP stickers – Revenue entertained a view that such removal of MRP sticker amounts to manufacture, in terms of Section 2(f) of Central Excise Act, 1944 which provides a deeming provision of manufacture – labelling/relabelling not done – Held that:- There is no allegation that any new MRP sticker were affixed to the goods in question – Admittedly, the provisions of Section 2(f)(iii) provides deemed manufacture definition only when the goods are labelled or relabelled or MRP is altered, which itself establishes the fact of a fixation of MRP on the goods.
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In the absence of any allegation of fixation or alteration of MRP, it cannot be said that, manufacture has taken plac
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re importing home appliances under the brand name FRENDZ and FAMOUS and were clearing the same on payment of customs duty on the basis of the MRP stickers available on the said goods. 3. Subsequent investigations made by the Revenue revealed that such MRP stickers were being removed by them. However, it also came to the notice of the officers that no fresh MRP was being declared under the said goods, which were being sold by the respondents without affixing the said goods with any new MRP. However, they entertained a view that such removal of MRP sticker amounts to manufacture, in terms of Section 2(f) of Central Excise Act, 1944 which provides a deeming provision of manufacture if the goods are labelled or relabelled and includes the decla
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goes on the premise that all the imported goods were required to bear labels/stickers of MRP in terms of Consumer Goods (Mandatory Printing of Cost of Production and Maximum Retail Price) Act, 2006 and Weights and Measures (Packaged Commodities) Rules. Therefore, it is presumed that the MRP was put on these imported goods before clearance of the same from customs. However, all these are mere presumptions and the same can t be applied to confiscate the goods. As mentioned above, even if MRP stickers were removed, this process does not lead to alteration of MRP, as it has not been alleged that new revised MRP was affixed. Supply of Price list has also not been correlated with revision of MRP. Thus, the criteria of manufacture under Section 2(
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GST – States – G.O. Ms. No. 64 – Dated:- 11-6-2018 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) NO.64 DATED: 11.06.2018 Vaigasi- 28 Thiruvalluvar Aandu, 2049 NOTIFICATION In exercise of the powers conferred by sub-section (I) of section 96 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017) and in supercession of the Commercial Taxes and Registration Department Notification No.II(2)/CTR/868(b)/2017, published at page 1 in Part
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2018 (7) TMI 967 – AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – 2018 (14) G. S. T. L. 603 (A. A. R. – GST) – Chargeability of tax/GST – Classification of goods – support services of loading, unloading, packaging, storage or warehousing of agriculture produce – goods which comes for storage (Group A to Group G of Annexure A) – whether agricultural produce or not? – rate of GST – Cold Storage services – N/N. 11/2017 Central tax (Rate) dated 28/06/2017 and N/N. 12 2017 -Central lax (Rate) dated 28/06/2017.
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Whether the goods as mentioned in Group A to Group G of Annexure A which comes for storage will come under the definition of agricultural produce or not? – Whether the supply of Cold Storage services by the applicant firm to the goods as mentioned above in the table as Group A to Group G. attracts Nil rate of duty or not as per N/N. 11/2017 Central tax (Rate) dated 28/06/20172017 and N/N. 12 2017 -Central lax (Rate) dated 28/06/2017?
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Held that:- As per N/N. 12/2017 Central ta
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ssential characteristics but makes marketable for primary market .then the same would fall in the definition of agricultural produce given in aforesaid Notification and exemption would be available.
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Annexure A (Group B) – Turmeric (Haldi), Dried Ginger (Sonth) – Held that:- Processed goods mentioned in Group B do not belong to produce which are being sold in primary market and processes involved lead to considerable value addition indicating change in essential characteristics – goods mentioned in Group B do not fall under the definition of “Agricultural Produce’.
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Annexure A (Group C) – Tamarind – Held that:- Tamarind when harvested from tree consists of brittle outer shell which encapsulates the pulp and enclosed seed which in turn are sold by farmer in primary market. Shelling and removal of seeds to obtain the pulp is usually done by specially designed machines. Hence inner pulp without shell and seeds do not fall under the definition of Agricultural Produce’ as it loses
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hat:- In both the cases farmers are not usually involved in processing of product. Thus groundnuts without shell commonly called as Singhdana (ground mil seeds) and coconut without shell known as Copra gola do not fall into catogary of Agricultural Produce.
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Anncxure A(Groun G) – Dry fruits such as Fig ( Anjeer) Almond (Badaam), Walnuts ( Akhrot), Pistchio ( Pista), Lotus Seed Pop (Phool/Tal Makhana) etc. – Held that:- Products mentioned in Group G are processed by which the loose their essential characteristics – Hence do not fall under category of Agricultural Produce.
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Ruling:- Goods mentioned under Group A fall under the definition of Agricultural Produce in terms of the aforesaid notification and so supply of cold storage service in relation to these is exempt from the levy of GST . However if any processing is done on these products as is not usually done by a cultivator or producer at farm level , then these would fall outside the definition of agricultural produce as
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eks advance ruling over the coverage of definition of support services of loading, unloading, packaging, storage or warehousing of agriculture produce as explained at Explanation (i) (e) given at S.No 24 of the said notification. 2. That the applicant is the owner of the cold storage house and therefore provides storage and warehousing facilities to variety of agriculture produce. The explanation provided at pi. 4 (vii) of the notification defines agriculture produce as agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics hut makes it marketable for primary market. And If any Product falls under the definition of the agriculture produce, then by virtue of S. No 24 of the
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Jeera) 4. Carom seeds (Ajwain) 5. Fenugreek Seeds (KasooriMethi Dried) 6. Mustard Seeds (Sarson) 7. Brown Mustard Seeds(Rai) 8. Nigella Seeds (Kalonji) 9. Poppv seeds (Posara danna) The goods covered by this group are agriculture produce and brought by farmers in a ready to marketable shape. But being a product of agriculture the product contains certain small pieces of stones. dust, mud and other impurities etc. In order to sale to consumers and as per the requirement of various other allied laws like Food Safety and Standards Authority of India (FSSAI) The produce are require to be clean therefore aforementioned impurities are removed by cleaning which is either done by the cultivator or traders before it comes for storage purpose. But the agriculture produce retains its essential character and there is no change in the product or its marketability due to the cleaning process. The products which are sold by cultivator and stored at the applicant's cold storage, remains the same a
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ime of Hearing, before the Bench to explain the contention. Group-B Name of goods Stage at which commodities come for storage and process it anv applied by the Farmers/Cultivators/Traders before the products comes for Storage Purpose. Remarks 1. Turmeric (Haldi) 2. Dried Ginger (South) 3. Dates(Khajoor) 4. Dry Dates (Chhuhara) 1. That the goods like Turmeric, Ginger, Dates, Dry Dates which are undoubtedly an agriculture produce but in order to make them marketable both the cultivator or the farmer undertakes the process of preserving by way of polishing or drying of the product which doesivt change the essential character of the products in question but makes it sustainable& marketable. The traders buy these goods and make them available for cold storage. Thus, products which are stored are an agriculture produce. 2. It is also pertinent to bring to your kind notice that sometimes the traders purchase the raw form from the farmers and get it polished to make it marketable and get i
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t ofTamarind) for sale. The Tamarind may or may not come for storage with seeds. 1. That as per the description provided in Column No. 2 there is a clear cut storage of the agriculture produce and the applicant seeks the advance ruling over the coverage of the goods covered by Column No. 1 under the definition of agriculture produce which is given in the explanation provided at Pt. No. 4 (vii) of the Notification No. 11/2017 Central tax (Rate) dated 28/06 201 7 and hence attracts NIL rate of duty. 2. That the applicant will reproduce the sample of the goods at the time of Hearing, before the Bench to explain the contention. Group-D Name of goods Stage at which commodities come for storage and process if any applied by the Farmers/Cultivators/Traders before the products conies for Storage Purpose. Remarks 1. Dry Mango (Amchur) 2. Kathodi 3. Diy Gooseberry (Dry Amla) 4. Dry Water -Caltrop/Water Cashewnut (SukhaSingadha) 5. Dry Peas (SukhaMatar) The products that come for cold storage pur
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nce attracts NIL rate of duty. 2. That the applicant will reproduce the sample of the goods at the time of hearing before the Bench to explain the contention. Group-E Name of goods Stage at which commodities come for storage and process if any applied by the Farmers/Cultivators/Traders before the products comes for Storage Purpose. Remarks 1. Cinnamon (Dalchini) 2. Gum(Gond) 3. ArjunaChhal The products in a question are bark (Outer most layer of the wood) of the trees. The product always retains its natural shape as the bark is outermost part of the trees and without any processing it is ready to use or consume. It comes to market for sale and in a same shape/form as it is obtained bj the formers and also comes to storage houses in a same form as it is purchased from farmer as no processing is require. There is no intermediary process is ever done or require right from the point o\ peeling of the skin till the point of consuming. 1. That as per the description provided in Column No.2 t
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be easily appreciated that the Groundnut and coconut are always known. purchase, grown for the nut and its outer shell has no use whatsoever. So. removal of outer shell either at the hands of cultivator or at the hands of the trader will never bring any change in its essential character or marketability of the Groundnut and coconut The goods are always stored in its form without any processing ever done right from the stage of cultivator till storage. The removal of outer shell can never be categorised by any stretch of imagination as a process as it never contributes either to marketability or changing the essential character of the agriculture produce of Groundnut and Coconut. 1. That as per the description provided in Column No. 2 there is a clear cut storage of the agriculture produce and the applicant seeks the advance ruling over the coverage of the goods covered by Column No. 1 under the definition of agriculture produce which is given in the explanation provided at Pt. No. 4 (v
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as a process as its never contributes either to marketability or changing the essential character of the agriculture produce. 1. That as per the description provided in Column No. 2 there is a clear cut storage of the agriculture produce and the applicant seeks the advance ruling over the coverage of the goods covered by Column No. 1 under the definition of agriculture produce which is given in the explanation provided at Pt. No. 4 (vii) of the Notification No. 11/2017 Central tax (Rate) dated 28/06/2017 and hence attracts NIL rate of duty. 2. That the applicant will reproduce the sample of the goods at the time of hearing before the Bench lo explain the contention. 4. The applicant submitted that in respect of the products categorised from Group A to Group G above, it is very clear that none of the products discussed above goes through any processing till they come to the cold storage which changes the essential character or marketability of the agriculture produce purchase from the
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n No. 11/2017 Central tax (Rate) dated 28/06/2017 and Notification No 12/2017 -Central Tax (Kate) dated 28/6/17 (at point 2(d) of the notification) hence attracts NIL rate of duty as per S. No. 24 of the notification no 11/2017 or S. No 54 of the notification no 12/2017. Personal Hearing (PH) 6.1 In the matter personal hearing was given to applicant. Shri Alok Kumar Kothari .Advocate, appeared as representative of applicant for personal hearing on 05.05.2018. During the PH he reiterated the submission already made in the application for Advance Ruling submitted on 13/03/2018. Further he submitted a written submission to further clarity applicant s stand on the matter which was placed on the record. He requested that the case may be decided as per the above submission made earlier. 6.2 The jurisdictional officer in his/her comments dated 25.05.2018 has stated that goods mentioned in annexure A (Group A) could be covered under the definition of Agricultural Produce as defined under expla
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ra-State supply of services of description Support .services to agriculture, forestry, fishing, animal husbandry is applicable at NIL rate. In the said notification, in the Table, as per serial number 24. description of service given as. (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing: (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting. drying, cleaning, trimming, sun drying, fumigating, curing. – sorting, grading, cooling or bu
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or agricultural produce. Further definition of agricultural produce as defined under explanation 4 (vii) of the Notification No. 11/2017 Central lax (Rate) dated 28/06/2017 as agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is doneas is usually done by a cultivator or producer which does not alter its essential characteristics b marketable for primary market. 8.2 As per Notification No. 12/2017 Central tax (Rate) dated 28/06/2017. Sr. No. 54 in the table therein. Central tax on the intra-State supply of services of description Support services to agriculture, forestry, fishing, animal husbandry is exempt. In the said notification, in the Table, as per serial number 54, description of service given as Services relating to cultivation of plants and rearing of all life fo
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tion No. 12/2017 Central tax (Rate) dated 28/06/2017 as agricultural produce means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. 8.3 Agricultural Produce as per the definition given in above the Notifications . should necessarily have three essential elements: (a) It must be a produce out of cultivation of plant and rearing of all life forms of animals. (b) On which no further processing is done or such processing is done as usually done b\ a cultivator or producer which does not alter its essential characteristics i.e. produce must broadly retain its physical and chemical form/constitution.. (c) Most importantly the processing done should be such
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cation clearly deals with certain issue such as:-. 1. Primary Market :- Green tea leaves which attain primary marketability soon alter being plucked from tea plant is Agricultural Produce and not the dried tea leaves. 2. Essential characteristic :- Sugarcane looses its essential characteristic when processed as jaggery. Hence jaggery is not a Agricultural Produce . 3. Process :- Dehusking and splitting or both of pulses is not carried out by farmer or at farm level therefore pulses are not Agricultural Produce . While pulse grain such as whole grain, Rajama etc which are directly sold in primary market with little or no processing at farm level are regarded as Agricultural Produce . Before we decide that whether goods mentioned in Annexure A fall under category o\ agricultural produce or not they should be analyzed on basis of the following points: (a) Are the goods mentioned in Annexure A are those goods which are being sold by farmers/cultivators in Primary Market. (b) Are the activi
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mption would be available . However if any processing is done on above products as is not usually done by a cultivator or producer at farm level such as cleaning . sorting. colour-sorting, grading . cutting, splitting, drying, packing etc. using specialized machine or equipments)as is not usually done by a cultivator or producer at farm level),then it will fall outside the definition of agricultural produce as given in the aforesaid Notification. Annexure A (Group B) Turmeric (Ilaldi), Dried Ginger (Sonth): After harvesting from fields the produce is brought to primary market (mandis) as fresh green/raw turmeric and ginger where it is sold by farmers/cultivators. Further drying and polishing of them is a specialized process not usually carried out by cultivator which converts them into diy haldi (masala) and into dried ginger (Sonth. kirana item) hence changing the essential characteristic. Similarly dates and dry dates also after being sold in primary market go under specific process
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athodi, Dry Cooseberiy (Sukha Amla) is obtained from processing of green Gooseberry (Kucha Amla). Dry Water Caltrop/Water Cashewnut (dry Singadha) is processed into Sukha Singadha from Hara/Gila Singhda , Dry Peas (Sukha Matar) is obtain from processing of green peas (Hara matar). Green/raw mango, green kathodi. kachha amla. gila Singhada. hara Matar arc harvested by farmer fresh and brought to primary market(mandis) from where its bought by traders/processors who intern under take certain specific processes such as washing , cutting, shelling, cleaning, drying, packing etc. These processes lead to a considerable value addition as compared to that of product sold in primary market which is in itself reflection of change in there essential characteristic hence the above cannot be characterized as Agricultural produce. Annexure A (Group E) Cinnamon ( Dalehini), Gum (Gond), Arjuna Chaal ( Arjun Chaal) : Cinnamon (Species) is obtained from the inner bark of a tree, species Genus CTNNANOMUN
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ra Gola) Groundnuts (Mungfalli) is harvested from the farms and sold with outer shells in primary market. Later by help of machines outer shell is removed and groundnut seeds are separated. Same is the case with coconut(copra gola) which is sold in Primary market by the cultivator as commonly known as Nauriyal with outer fibrous husk or coir covering. Specialized plants are set up to remove the outer coir (dehusking) and inner hard shell (deshelling). Hence in both the cases farmers are not usually involved in processing of product. Thus groundnuts without shell commonly called as Singhdana (ground mil seeds) and coconut without shell known as Copra gola do not fall into catogary of Agricultural Produce. Anncxure A(Groun G) Dry fruits such as Fig ( Anjeer) Almond (Badaam), Walnuts ( Akhrot), Pistchio ( Pista), Lotus Seed Pop (Phool/Tal Makhana) etc. Dry fruits as the name suggests, is obtained by drying of fresh fruits or other plain products. All of them are harvested and sold in prim
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GST – States – 13/2018 – Dated:- 11-6-2018 – Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs Crescens Building, M.G Road, Shillong. 793001 Fax Nos. 91-0364-222474712502047. Email: ccshillo@excise.nic.in Trade Notice No. 13/2018 Dated, Shillong the 11th June 2018 Subject: Clarifications on certain issues under GST-reg. The Central Board of Indirect Taxes & Customs has issued a Circular No. 47/21/2018-GST dated 8th June, 2018 for the Trade and as well as all concerned regarding clarifications on certain refund related issues. 2. Representations have been received seeking clarification on certain issues under the GST laws. The same have been examined and the clarifications on the same are as below: Sl.No. Issue Clarification 1. Whether moulds and dies owned by Original Equipment Manufacturers (OEM) that are sent free of cost (FOC) to a component manufacturer is leviable to tax and whether OEMs are
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d Services Tax Act, 2017 (CGST Act for short). 1.3 However, if the contract between OEM and component manufacturer was for supply of components made by using the moulds/dies belonging to the component manufacturer, but the same have been supplied by the OEM to the component manufacturer on FOC basis, the amortised cost of such moulds/dies shall be added to the value of the components. In such cases, the OEM will be required to reverse the credit availed on such moulds/ dies, as the same Will not be considered to be provided by OEM to the component manufacturer in the course or furtherance of the former's business. 2. How is servicing of cars involving both supply of goods (spare parts) and Services (labour), where the value of goods and services are shown separately, to be treated under GST? 2.1 The taxability of supply would have to be determined on a case to case basis looking at the facts and circumstances of each case. 2.2 Where a supply involves supply of both goods and servic
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nd an auctioneer may also comply with the said provisions. (b) The principal and the auctioneer for the purpose of auction of tea, coffee, rubber etc., or the principal and the auctioneer for the purpose of supply of tea through a private treaty, are required to maintain the books of accounts relating to each and every place of business in that place itself in terms of the first proviso to sub-section (1) of section 35 of the CGST Act. However, in case difficulties are faced in maintaining the books of accounts, it is clarified that they may maintain the books of accounts relating to the additional place(s) of business at their principal place of business instead of such additional place(s). (c) The principal and the auctioneer for the purpose of auction of tea, coffee, rubber etc., or the principal and the auctioneer for the purpose of supply of tea through a private treaty, shall intimate their jurisdictional officer in writing about the maintenance of books of accounts relating to t
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o a SEZ unit or vice versa located in the same State. (i) It may be noted that e-way bill generation is not dependent on whether a supply is inter- State or not, but on whether the movement of goods is inter-State or not. Therefore, if the goods transit through a second State while moving from one place in a State to another place in the same State, an e-way bill is required to be generated. (ii) Where goods move from a DTA unit to a SEZ unit or vice versa located in the same State, there is no requirement to generate an e- way bill, if the same has been exempted under rule 133(14)(d) of the CGST Rules. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBIC's website www.cbec.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and t
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 9-6-2018 – Goods and Services Tax (GST), introduced from July 1, 2017 is more than eleven months old now but has resulted in operational and implementation disruptions affecting all stakeholders. GST law, as drafted and legislated, is not free from the interpretational hassles. GST Council his however, making regular changes to fix the anomalies and hardships faced by taxpayers. Taxpayers have already started challenging various provisions of GST laws and rules framed thereunder with more than 180 writs being filed in different courts. High courts and Supreme court have taken a liberal stand so far in view of the fact that law is new and is yet evolving. However, CBIC may move to Supreme court where the verdict is against the Government. This has also been indicated in Circular No. 39 dated 03.04.2018 wherein it is has been hinted in relation to resolution of struck TRAN-1 and filing of GSTR-3B that Government has not a
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by her did not include GST as at time of initiation of tender process, GST was non in force. However, other participants apparently claimed that GST was included in their quoted price. Authorities found that petitioner was not lowest rate tendered as rates quoted by other tenderers were after factoring GST component was much lower. Court Observed that the authorities enquired from the participants as to whether the bids of the participants included the imposition of GST or not. The authorities had, therefore, given a level playing field to all the participants participating in the tender process. The action of the authorities in obtaining information from the participants as to the tax implications cannot faulted. On evaluation, the authorities found the price quoted by C the successful bidder to be lower than that of the petitioner after taking GST implications. Such a decision cannot faulted as being perverse. It was thus held that there was no material irregularity in the decision
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ing, design, procurement and commissioning of solar power plant. Further, contract contended to be for supply of services was also one for executing a works contract involving a provision of goods as well as services. Thus, depending upon nature of supply, intra state or inter-state, rate of tax would be governed by Entry No. 3(ii) of the Notification No. 8/2017 – Integrated Tax (Rate under the Integrated Goods and Services Tax Act, 2017(IGST Act) or the Notification No. 11/2017 – Central Tax/State Tax (Rate) under the CGST Act and MGST Acts. The rate of tax would be 18 per cent under the IGST Act and 9 per cent each under the CGST Act and the MGST Act. In Re: JSW Energy Ltd (2018) 5 TMI 763 (AAR-Maharashtra);, where applicant-power company i.e. JEL generates power from coal supplied by JSL, a steel company, and JEL supplies power to JSL, activity undertaken by JEL amounts to manufacture of electricity from coal as supplied by JSL and is squarely covered in definition of manufacture un
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Goods and Services Tax – Started By: – YATISHKUMAR AGARWAL – Dated:- 9-6-2018 Last Replied Date:- 10-6-2018 – Dear sirPlease adviceCase : we export goods with payment of igst and contract is for CIF basis. My query is as per following1. We charge shipping charge in invoice whether is it composite supply ?2. Shipping charges are subjected to igst or not3.If shipping charges are subject to igst then whether it is export of service or not (as principal supply is cover under export of goods )4. While filing return shipping charges should be shown as supply of service or not5. IGSt paid on shipping charges is refundable or not6.After 25.01.2018 whether is it exempt – Reply By Rajagopalan Ranganathan – The Reply = Sir, Answers for your qurries a
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es. Query:5 Yes, IGST paid on shipping freight is refundable since the service is an input service for export of goods. Query: 6 Yes. As per Sl. No.19B of Notification No.12/2017 dated 28.6.2017 as amended by Notification No. 2/2018- Central Tax (Rate) dated 25.1.2018 CGST chargeable on service by way of transportation of goods by a vessel from Customs Station of clearance in India to a place outside India is Nil. Bit this exemption is available till 30.9.2018 only. – Reply By Rajagopalan Ranganathan – The Reply = Sir, In continuation of my reply dated 9.6.2018 I wish to sate that the nil rate is applicable for the period 25.1.2018 to 30.9.2018 only. – Reply By Rajagopalan Ranganathan – The Reply = Sir, In continuation of my replies dated 9
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Goods and Services Tax – Started By: – DEEPAK SHARMA – Dated:- 9-6-2018 Last Replied Date:- 9-6-2018 – One of the garments exporter availed Drawback (B category) as well as ROSL on export, are they eligible to refund of accumulated input GS? – Reply By Alkesh Jani – The Reply = Sir, My point of view is that, you can claim for refund. – Reply By YAGAY and SUN – The Reply = In our view you cannot claim refund as drawback and ROSL is availed. Please check with your jurisdictional GST and Local Aut
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Goods and Services Tax – Started By: – Vidhyadevi Paulpandian – Dated:- 9-6-2018 Last Replied Date:- 9-6-2018 – Dear Sir/Madam, In January 2018 GST Return the sales for RS.9 Lakhs which has been exempted has been wrongly written as 42 Lakhs due to technical error.How this defect can be rectified and what is the impact of this on IT filing – Reply By Alkesh Jani – The Reply = Sir/Madam,First of all write a letter to your jurisdictional office, stating the above facts and preserve the letter for
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Goods and Services Tax – An importer is required to pay IGST on the ocean freight. Therefore as on date, even if the importer has already paid IGST on CIF value imported goods, he is still required to
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Goods and Services Tax – Input tax Credit (ITC) of GST paid in relation with building or any other civil structure is not available and since sanitary fittings are integral part of building or any oth
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Goods and Services Tax – No GST is leviable as on date on the said “marg sudharan shulk” charged and collected by the applicant – the applicant is liable to pay GST @ 18% on the said “Abhivahan Shulk”
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Goods and Services Tax – Applicability of notification dated 5.10.2017 issued by DIPP, Ministry of Commerce and Industry read with CBEC Circular No. 1060/9/2017-Cx. Dated 27th November 3017 – slump sa
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Goods and Services Tax – Tyres used in E-Rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under Chapter Heading 4013 of GST Tariff, 2017 and attract 28% GST as on date. – TMI Updates – Highlights
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Goods and Services Tax – The product “Hydraulic Orbital Valve” is classifiable under Tariff Heading 84.81 of the Customs Tariff Act, 1975 and Goods and Services Tax rate applicable to Tariff Heading 8
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Goods and Services Tax – Roof Ventilators falls under Schedule-III of Notification No. 1/2017 – Central Tax (Rate) to GST Act, 2017 as amended and attracts a tax rate of 18% (CGST 9% + TGST 9%) w.e.f. 15-11-2017 – TMI Updates – Highlights
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Goods and Services Tax – Appropriate forum – Rate of GST – confectionery items – case of petitioner is that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the re
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Goods and Services Tax – Started By: – Pnm Mohammed – Dated:- 8-6-2018 Last Replied Date:- 11-6-2018 – We have filed GSTR-1 with a particular invoice as B2C instead of B2B and would request you to kindly advice how the same can be rectified so that the recipient can take the input credit. Thank you in advance – Reply By Himansu Sekhar – The Reply = FAQQ. It is envisaged that many customers may not provide the GSTIN to the Banks in time. In such cases the Banks / insurers would report the supply
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Goods and Services Tax – Started By: – manish miglani – Dated:- 8-6-2018 Last Replied Date:- 9-6-2018 – Hi everyone. I have query specific to meal cards. Is the benefit which is given to the employees in the form meal cards attracts GST to the employer and also the employee in any way.there is lot of confusion in this regards and appreciate if you could help hereRegardsManishregardsManish – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Section 17 (5) (b) (i) of CGST Act, 2017, food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply
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Goods and Services Tax – Started By: – Sudha Sharma – Dated:- 8-6-2018 Last Replied Date:- 1-10-2018 – As per GST norms GST for HSN Code 38220090 or 3822 is 12% but some are charged 5% instead of 12%. Is is possible to purchase the material on 12% GST slab and sale the same on 5% GST slab with same HSN Code. Where I can drop the image of invoices for same. – Reply By KASTURI SETHI – The Reply = Complete details of products of both invoices are required. Details are sufficient, instead of copies of invoice. There must be some difference between both. – Reply By Rajagopalan Ranganathan – The Reply = Sir , All diagnostic kits and reagents fall under heading 3822. These kits are attracting CGST @ 6% as per Sl. No. 80 of Schedule II of Notifica
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DGFT – Extension to Integrated Goods and Service Tax (IGST) and compensation Cess exemption under EOU scheme till 01.10.2018 — Amendments to Foreign Trade Policy 2015-20 – TMI Updates – Highlights
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