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GST – States – KA. NI-2-1712/XI-9(42)/17 – Dated:- 17-11-2017 – NOTIFICATION No.-KA.NI.-2-1712/XI-9(42)/17-U.P.GST Rules-2017-Order-(81)-2017 Lucknow: Dated: November 17, 2017 In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:- THE UTTAR PRADESH GOODS AND SERVICES TAX (NINTH AMENDMENT) RULES, 2017 Short title and commencement 1. (1) These rules may be called the Uttar Pradesh Goods and Services Tax (NINTH Amendment) Rules, 2017. (2) Save as o

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ified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." shall be inserted: Amendment of rule 96 4. In the said rules, in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table

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GST – States – G.O. (Ms) No. 171 – Dated:- 17-11-2017 – COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT G.O. (Ms) No. 171 Dated: 17.11.2017 Karthigai- 01 Thiruvalluvar Aandu, 2048 NOTIFICATION In exercise of the powers conferred by section 99 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby constitutes the Tamil Nadu Appellate Authority for Advance Ruling for Go

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GST – States – 32/2017 – Dated:- 17-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 32/2017 CCT s Ref No. A(1)/116/2017, Dt. 17-11-2017 In exercise of the powers conferred by the second proviso to subsection (1) of Section 37 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 16/2017 – issued by Commissioner of State Tax dated the 15th September, 2017, except as respects things done or omitted to be done before such supersession, the Commissioner, on the recommendations of the Council, hereby extends the time limit for furnishing the details of outward supplies in FORM GSTR-1

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GST – States – 33/2017 – Dated:- 17-11-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 33/2017 CCT s Ref No. A(1)/103/2017, Dt. 17-11-2017 In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of Rule 61 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table, namely:- Table Sl. No Month Last Date for filing of ret

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GST – States – J.21011/1/2017-TAX/Vol-III(xvii) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/Vol-III(xvii).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (herein after referred to as the said Act), the Government, hereby extends the time limit for furnishing the return by a composition supplier, in

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GST – States – J.21011/1/2017-TAX/Vol-III(xvi) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/VOL III(xvi).- In pursuance of section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Mizoram Goods and Services Tax Rules, 2017, the Government, hereby extends the time limit for making a declaration, in FO

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GST – States – J.21011/1/2017-TAX/Vol-III(xx) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/Vol-III(xx).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be

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o pay tax under section 10: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum-bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of se

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he following shall be substituted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/ Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- 10. For the tax period

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GST – States – J.21011/1/2017-TAX/Vol-III(xi) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 J.21011/1/2017-TAX/Vol-III(xi).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Mizoram Goods and Services Tax Rules, 2017, – (i) in rule 89, in sub-rule (1), for third proviso, the following pro

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vices with payment of tax (Amount in Rs.) Sr.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net Integrated tax and cess (6+7+10 -11) No. Date Value Taxable value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 ; (b) for Statement-4 , the following Statement shall be substituted, namely:- Statement-4 [rule 89(2)(d) and 89(2)(e)] Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/ Bill of export/Endorsed invoice by SEZ Integrated Tax Cess Integrate d tax and cess involved in debit note, if any Integrated tax and cess involved in credit

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GST – States – J.21011/1/2017-TAX/Vol III(x) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … NOTIFICATION Dated Aizawl, the 17th Nov., 2017 J.21011/1/2017-TAX/Vol III(x).- In exercise of the powers conferred by section 147 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the supplies of goods listed in column(2) of the Table below as deemed exports, namely:- Table S.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered person against Export Promotion Capital Goods Authorisation 3. Supply of goods by a registered person to Export Orient

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GST – States – J.21011/1/2017-TAX/VOL-III(xiii) – Dated:- 17-11-2017 – GOVERNMENT OF MIZORAM TAXATION DEPARTMENT … N O T I F I C A T I O N Dated Aizawl, the 17th Nov., 2017 No. J.21011/1/2017-TAX/VOL-III(xiii).- In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to

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GST – States – F. No. 3240/CTD/GST/2017/07 – Dated:- 17-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2017/7. Puducherry, the 17th November 2017. NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby specifies that the return in FORM GSTR-3B for the month as specified in column (2) of the Table shall be furnished electronically through the common portal, on or before the last date as specified in the corresponding entry in column (3) of the said Table,

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GST – States – 09/2017-Puducherry GST – Dated:- 17-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 17th November 2017. ORDER No. 09/2017-Puducherry GST Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 117 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puduch

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GST – States – 10/2017-Puducherry GST – Dated:- 17-11-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3074/CTD/GST/2017. Puducherry, the 17th November 2017. ORDER No. 10/2017-Puducherry GST Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 120A of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Pudu

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2018 (3) TMI 739 – TELANGANA AND ANDHRA PRADESH HIGH COURT – 2018 (10) G. S. T. L. 212 (A. P.) – Confiscation of seized vehicle along with certain quantities of beedies – Held that: – as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention – petition allowed. – WP No.38821 of 2017 Dated:- 17-11-2017 – MR. CHALLA KODANDA RAM, J. For The petitioner : Mr. G.Narendra Chetty For The respondents : Mr. Shaik Jeelani Basha ORDER: (per Hon ble Sri Justice C.V.Nagarjuna Reddy) This Writ Petition is filed inter alia for the relief of declaring the seizure of the petitioner s vehicle bearing registration

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vations as were made in Writ Petition No.35425 of 2017, After hearing learned counsel for both the parties, we are of the opinion that as the seized vehicle is not liable for confiscation in default of payment of tax that may be determined/already determined, no purpose will be served by keeping the said vehicle under continued detention. In this view of the matter, the Writ Petition is allowed. Respondent No.1 is directed to release the seized vehicle bearing registration No.KA 01 AE 1227 to the petitioner. As a sequel to disposal of the Writ Petition, WPMP.No.48184 of 2017 is disposed of as infructuous. – Case laws – Decisions – Judgements – Orders – Tax Management India – taxmanagementindia – taxmanagement – taxmanagementindia.com – TM

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2018 (4) TMI 1073 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 406 (All.) – Seizure of goods with vehicle – consignment of goods was not accompanied by downloaded E-Way Bill – Held that: – the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M – since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security other than cash and bank guarantee to the satisfaction of the authority concerned – petition disposed off. – Writ Tax No. – 772 of 2017 Dated:- 17-11-2017 – Abhinava Upadhya and Ashok Kumar, JJ. Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate Counsel For Respo

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goods was being carried on vehicle No. U.P.-52-T 0605 which was intercepted at Chandauli on 06.11.2017 while it was coming from Jharkand to Kushinagar. The detention memo indicates that the ground of detention and ultimate seizure was on account of the fact that the consignment of goods was not accompanied by downloaded E-Way Bill. It is submitted that the interception was at 7.30 P.M. while E-Way Bill downloaded and produced before the authority on the same date at 10.05 P.M. We have considered the submissions of learned counsel for the petitioner and learned Standing Counsel, since now the E-Way Bill has been downloaded and produced before the authority, the goods and vehicle should be released upon the petitioner furnishing security oth

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Goods and Services Tax – Started By: – ShubhaDeep Roy – Dated:- 16-11-2017 Last Replied Date:- 17-11-2017 – Dear Sir,As Mehandi and Mehandi Cone is derived from Henna Plant hence both should be considered as Vegetable product.Also it is covered under Agro Industry which again denotes the same that both the products is a Vegetable product.With the above two definitions both should clearly come under HSN 1404.Can you please help me in getting the actual GST Rate on these products as it is not mentioned clearly anywhere and I am finding it difficult to deal with it.With Regards,ShubhaDeep Roy – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to Schedule III Sl. No. 4 & 5 of Notification No. 1/2017-Central Tax (Rate) dated 28

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palan Ranganathan – The Reply = Sir, In continuation of my reply dated 16.11.2017 betal leaves falling under heading 1404 90 40 will attract 'Nil' rate of gst vide Sl. No. 93 of the Schedule appended to Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Nice explanation by Renganathan Sir – Reply By KASTURI SETHI – The Reply = In support of the reply of Sh.Rangnathan, Sir, here is case law which clears the classification of Heena Cone under HSN 1404. Though it pertains to pre-GST era still it is relevant to post here on the issue. 2015 (328) E.L.T. 468 (Tri. – Del.) = NEHA HERBALS PVT. LTD. Versus COMMISSIONER OF CENTRAL EXCISE, DELHI-I [ 2015 (12) TMI 10 – CESTAT NE

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Goods and Services Tax – GST – Dated:- 16-11-2017 – The Union Cabinet chaired by the Prime Minister Narendra Modi has given its approval for the creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority (NAA) under GST, following up immediately on yesterday's sharp reduction in the GST rates of a large number of items of mass consumption.This paves the way for the immediate establishment of this apex body, which is mandated to ensure that the benefits of the reduction in GST rates on goods or services are passed on to the ultimate consumers by way of a reduction in prices. The establishment of the NAA, to be headed by a senior officer of the level of Secretary to the Government of India with fo

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that the full benefits of input tax credits and reduced GST rates on supply of goods or services flow to the consumers. This institutional framework comprises the NAA, a Standing Committee, Screening Committees in every State and the Directorate General of Safeguards in the Central Board of Excise & Customs (CBEC). Affected consumers who feel the benefit of commensurate reduction in prices is not being passed on when they purchase any goods or services may apply for relief to the Screening Committee in the particular State. However, in case the incident of profiteering relates to an item of mass impact with 'All India' ramification, the application may be directly made to the Standing Committee. After forming a prima facie view

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Fins Tube Heat Exchange – Goods and Services Tax – Started By: – Manish Sulakshane – Dated:- 16-11-2017 Last Replied Date:- 16-11-2017 – Dear Sir,We are manufacturer of Finned Tube Heat Exchange units

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Goods and Services Tax – Started By: – Varsha Baid – Dated:- 16-11-2017 Last Replied Date:- 18-12-2017 – I have a query where one Indian company is serving a foreign company as an agent for procuring goods from overseas and selling the goods to India, the outgoing payment and incoming payment is effected to the foreign company and the Indian company is charging services in respect to the buying and selling arrangement.Is the Indian company liable to charge gst on such services or not since the service is export oriented being served to a foreign entity in foreign currency without any value addition of the goods in India or anywhere. – Reply By KASTURI SETHI – The Reply = Ultimately enjoyment of service is in India Hence taxable. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = It is taxable. – Reply By Varsha Baid – The Reply = Thanks for your reply. But still I have a doubt that beneficiary is foreign company and services rendered is outside India. India company is only acting as an a

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ed outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8. Explanation 1 of Section 8 of IGST Act, 2017 stipulates that- For the purposes of this Act, where a person has,- (i) an establishment in India and any other establishment outside India; (ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or (iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory, then such establishments shall be treated as establishments of distinct persons. In my opinion conditions (i) to (iv) of Section 2 (6) of IGST Act, 2017 are satisfied and hence what you are do

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on should be apparent.Thanks – Reply By KASTURI SETHI – The Reply = Dear Sh.Kalyani Ji,. I want to further share with you on this issue. Procurement of purchase order is a Supply of Service. And selling the goods is supply of goods. In this case both are not independent. They are completely intermingled. – Reply By Varsha Baid – The Reply = Thank u for your responses.I am putting the query in a more detailed way :A Uae company hires an agent in india who is arranging the supplies from Europe and USA and the subsequent selling arrangements to Indian customers. The shipments are coming from Europe/USA ports to Indian ports, there is nowhere agent's involvement in stocking or adding any value to such goods in India or anywhere. The deliveries of goods are taken by the customers upon payment to the uae company. The Indian agent is simply facilitating the sales for uae company as an agent directly from European Port. – Reply By KASTURI SETHI – The Reply = In view of revised query by the

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urchase and sale in foreign country ? Are you mentioning India on the basis of consignment passed through Indian Territory ? Were the goods unloaded in Indian territory ? I have not mentioned 'India' as non-taxable territory ? – Reply By Ganeshan Kalyani – The Reply = What is the model of transaction? – Reply By KASTURI SETHI – The Reply = As per Section 2(79) of CGST Act non-taxable territory means the territory which is outside the taxable territory; e.g. any foreign country etc. Commission Agent cannot be owner of goods. He is only intermediary only. Also read the concept of High Sea Sales. – Reply By KASTURI SETHI – The Reply = Also read this Notification 10/2017-IGST(Rate) dated 28.6.17 Sl. No. Category of Supply of Services Supplier of service Recipient of Service (1) (2) (3) (4) 1 Any service supplied by any person who is located in a non-taxable territory to any person other than non-taxable online recipient. Any person Located in a non-taxable territory Any person

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tra Ji,. Sir thanks for finalisation of the issue. All doubts stand cleared now. The querist must be satisfied now. – Reply By ANITA BHADRA – The Reply = Dear Sir / Madam In my view it is not export of services in the light of following provisions of IGST Act 2017:- Section 7(5) of IGST Act which provides Supply of goods or services or both,- (a) when the supplier is located in India and the place of supply is outside India; (b) to or by a Special Economic Zone developer or a Special Economic Zone unit; or (c) in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce. A plain reading of above provisions imply that where the location of supplier( service provider) is in India and place of supply is outside India it would be regarded as interstate supply and therefore fall under purview of section 5 of IGST act and hence leviable to IGST.

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directly impacting the foreign company's bank account. Your services will be treated as intermediary services and in case of intermediary services place of supply is Location of supplier . Actually in order to determine, whether the supply is Intra State supply or Inter State supply, two factors are involved and they are (1) Place of supply, (2) Location of supplier. If both are in same state then supply is 'Intra State and if they are in different State , the supply will be 'Inter State supply' Now come back to your case. In your case the supply is intermediary services. In Intermediary services the place of supply will always be the 'Location of supplier (Please refer Section 13(8)(b) of IGST Act, 2017). So the both factors are 'Location of supplier' and you will charge CGST+SGST. Your services will not be covered in Export of Services because the place of supply is India. – Reply By vijay kumar – The Reply = In my view, there are two supplies involved –

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 16-11-2017 Last Replied Date:- 19-11-2017 – Hi,Please suggest whether the limit of 20 lacs is applicable on exporters of services also as this limit now covers Inter state supply also.ThanksArchna Gupta – Reply By KASTURI SETHI – The Reply = Yes, the value of export is to be included while arriving at threshold limit of ₹ 20 lakhs. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Yes, applicable. – Reply By Ramaswamy S – The Reply = Exporters need to be registered under GST irrespective of the Turnover Limit. Please refer Section 24 – Compulsory registration. It says persons making Inter state supplies. Export is an Inter State Supply. Regards S.Ramaswamy – Reply By Archna

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or exemption applicable on export of services – Reply By Ramaswamy S – The Reply = It is advisable to register under GST rather than seeking exemption from registration under the threshold.RegardsS.Ramaswamy – Reply By KASTURI SETHI – The Reply = Rightly advised by Sh.S.Ramaswamy Sir. – Reply By Ganeshan Kalyani – The Reply = I too agree with the views of the experts. – Reply By Kishan Barai – The Reply = ITXC on exports would only be allowed if you have GSTN number – Reply By Kishan Barai – The Reply = ITC for exports would be only allowed if you have GST number – Reply By CS SANJAY MALHOTRA – The Reply = GSTN no should replace completely the IEC code in times to come. Retention of GSTIN as suggested by my friends would gain the company. –

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 16-11-2017 Last Replied Date:- 19-2-2018 – We have manufacturing of Pharmaceutical machinery and exported the same. Now we have to give them paid service.We have letter of undertaking obtaining from GST Council.Whether we have to raise the Tax invoice without GST or charge GST.In short can we use LUT for exemption of GST for services render to foreign customers.If yes, what type of document to be kept for submission to jurisdiction officer/Assessment officer. – Reply By Ganeshan Kalyani – The Reply = Export of service is exempted. – Reply By Ramaswamy S – The Reply = Dear Querist – please elaborate the question to have the clarity to reply. RegardsS.Ramaswamy – Reply By

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s , You can use LUT for exemption of GST for Export of Services .. Till the time FORM GST RFD-11 is available on the common portal, you may download the FORM GST RFD-11 from the website of the Central Board of Excise and Customs (www.cbec.gov.in) and furnish the duly filled form to the jurisdictional Deputy/Assistant Commissioner having jurisdiction over their principal place of business. The LUT shall be furnished on your letter head , in duplicate, and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor. Documents for LUT: Self-declaration to the effect that the conditions of

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 16-11-2017 Last Replied Date:- 19-11-2017 – Sir We are located in the area based exempted area, and its beneficial for us to sell locally.I want to ask that can we have multilpe GST nos in the same state/city with different address but having the same Pan card and the constitution.Further if yes can we chagre SGST and CGST while selling to the other unit ?Thanx in advanceArun – Reply By Ramaswamy S – The Reply = One state one registration for a single business vertical irrespective of the number of units. No GST is chargeable within the same registration. No invoice is to be raised between the units for Stock transfer within the state but on a delivery challan + e-way bill.If m

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Goods and Services Tax – Started By: – Manish Sulakshane – Dated:- 16-11-2017 Last Replied Date:- 16-11-2017 – Dear Sir, We are manufacturing Finned tube Heat exchangers used in Refrigeration and Air Conditioning Industries. We manufacture Evaporators ( Coolers ), Condensers which were under the Chapter 8418. Earlier our product was attracting GST @28% and in the recent GST Council meeting as well as in news papers we have been informed that most of the items under 28% have been reduced to 18%

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Goods and Services Tax – GST – Dated:- 16-11-2017 – In the 23rd meeting held on the 10th November, 2017, the GST Council had recommended major relief in GST rates on certain goods. These rate changes have been brought into effect from the 15th November, 2017. On 178 items the GST rate has been brought down from 28% to 18%. With reduction of rate coming into effect, a consumer shall be charged the revised reduced rates of 18% on these items with effect from the 15th November, 2017. Accordingly, there would be a corresponding reduction in price/MRP on these goods. Consumers may take note of these reduction while making purchases. Broadly these items are grouped as follows: Wires, cables, insulated conductors, electrical insulators, electrica

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s Perfumes and toilet waters Beauty or make-up preparations Fans, pumps, compressors Lamp and light fitting Primary cell and primary batteries Sanitary ware and parts thereof, of all kinds Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic Slabs of marbles and granite Goods of marble and granite such as tiles Ceramic tiles of all kinds Miscellaneous articles such as vacuum flasks, lighters Wrist watches, clocks, watch movements, watch cases, straps, parts Articles of apparel & clothing, accessories of leather, guts, furskin, artificial fur and other articles such as saddlery and harness for any animal Articles of cutlery, stoves, cookers and similar non electric domestic appliances Raz

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tailor s dummies, bearing housings, gears and gearing; ball or roller screws; gaskets Electrical apparatus for radio and television broadcasting Sound recording or reproducing apparatus Signalling, safety or traffic control equipment for transports Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment All musical instruments and their parts Artificial flowers, foliage and artificial fruits Explosive, anti-knocking preparation, fireworks Cocoa butter, fat, oil powder Extract, essence and concentrates of coffee, miscellaneous food preparations Chocolates, chewing gum / bubble gum Malt extract and food preparations of flour, groats, meal, starch or malt extract W

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Goods and Services Tax – Started By: – unni kv – Dated:- 16-11-2017 Last Replied Date:- 17-11-2017 – Sir, We are the exporter without payment of duty (against LUT). We are availing draw back with lower rate against each export shipment. Now my question is since our local sales volume is very low, the output tax liability is limited and as a result ITC is accumulated in the Electronic Credit Ledger. We were filed GSTR 3B till October 2017 alongwith making payment of ITC on RCM also. My question is whether we can claim for refund of credit balances lying in Electronic Credit Ledger in view of claiming drawback with lower rate (i.e 1 to 2%) through RFD-1A ? regards – Reply By KASTURI SETHI – The Reply = If your ITC is accumulated because of e

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