Author: admin_gst

Amend NT No. 2-2017 CT(R) GST Exemption(Amendment in F.NO.FIN/REV3/GST(Pt-1) “E”, 30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/097 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
(-1)/97
NOTIFICATION
Dated: 28th November, 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland
Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations
of the Council, hereby makes the following further amendments in the notification of the
Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN/REV-
3/GST/1/08 (Pt-1)”E”, dated the 30th June, 2017, namely:-
In the said notification, –
(1) in the Schedule,
(i) for S. Nos. 8 and 9 and the entries relating thereto, the following shall be substituted,
namely: –
“8
0203,
All goods, fresh or chilled
0204,
020

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

laim 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]”;
(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the
entries shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] 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]”;
(vi) after S. No. 43 and the entries relating thereto, the following serial number and
the en

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t 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]
Dried makhana, whether or not shelled or peeled [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]”;
(ix) in S. No. 77, in the entry in column(3), for the words “Flour of potatoes” the
words “Flour, powder, flakes, granules or pellets of potatoes”, shall be substituted;
(x) after S. No. 78 and the entries relating ther

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uding table salt and
denatured salt) and pure sodium chloride, whether or not in aqueous solutions or
containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 136 and the entries relating thereto, the following serial number and
the entries shall be inserted, namely: –
“136A
7113
Bangles of lac/ shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be
substituted, namely: –
(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999
irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May 2017 under the Copyright Act, 1957(14 of
1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in
force in any other country.”.
2. This notification shall come into force with effect from the 15th day of Novembe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to provide concessional GST Rate of 2.5% on Scientific equipments.
FIN/REV-3/GST/1/08 (Pt-1)/100 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
=============
Document 1
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1) (00
Pt-1)/100
Dated: 28th November 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland
Goods and Services Tax Act, 2017 (4 of 2017) (hereafter in this notification referred to as
“the said Act”), the State Government, on being satisfied that it is necessary in the public
interest so to do, on the recommendations of the Council, hereby exempts the goods
specified in column (3) of the Table below, from the State tax leviable thereon under section
9 of the said Act, as in excess of the amount calculated at the rate of 2.5 percent., when
supplied to the institutions specified in the corresponding entry in column (2) of the Ta

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ial year.
Atomic Energy or the
Defence
Research
Development Organisation
of the Government of
India and such institution
producesa certificate to
that effect from an officer
not below the rank of the
Deputy Secretary to the
Government of India or
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union Territory in the
concerned department to
the supplier at the time of
supply of the specified
goods; or
(b) an institution registered
with the Government of
India in the Department of
Scientific and Research
and
1
2.
Research institution,
other than a hospital
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(b) accessories, parts,
consumables and
animals
purpose);
such institution produces a
certificate from an officer
not below the rank of the
Deputy Secretary to the
Government of India or
the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union territory

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the
case, certifying that the
said goods are essential for
research purposes and will
be used for stated purpose
only;
aggregate value
of (ii)
in the case of supply
prototypes received by an of live animals for
2
3.
Departments and
laboratories of the
Central Government and
State Governments, other
than a hospital
4.
Regional Cancer Centre
(Cancer Institute)
institution does not exceed
fifty thousand rupees in a
financial year.
(a) Scientific and technical
instruments,
equipment
computers);
apparatus,
(including
(c) Computer software,
Compact Disc-Read Only
Memory(CD-ROM),
recorded magnetic tapes,
microfilms, microfiches;
(d) Prototypes, the
aggregate value of
prototypes received by an
institution does not exceed
fifty thousand rupees in a
financial year.
experimental purposes, the
institution produces, at the
time of supply, a
certificate to the supplier
from the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f Control and Supervision
of Experiments on
Animals.
(a) Scientific and technical (i) The goods are supplied
instruments,
equipment
computers);
apparatus, to the Regional Cancer
(including Centre registered with the
Government of India, in
(b) accessories, parts, the Department of
consumables and live Scientific and Research
(experimental and such institution
animals
purpose);
3
produces a certificate from
(c) Computer software, an officer not below the
Compact Disc-Read Only rank of the Deputy
Memory(CD-ROM),
Secretary
to
the
recorded magnetic tapes, Government of India or
microfilms, microfiches. the Deputy Secretary to
the State Government or
the Deputy Secretary in
the Union territory in
concerned departmentto
the supplier at the time of
supply of the specified
goods;
(ii) the
institution
for
produces, at the time of
supply, a certificate to the
supplier from the Head of
the Institution, in each
case, certifying that the
said goods are requir

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

versity for the purposes of this Act;
(ii) an institution declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
4
(c) “Head” means –
(i)
in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) “hospital” includes any Institution, Centre, Trust, Society, Association, Laboratory,
Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
2. This notification shall come into force with effect from the 15th day of November, 2017.
(Talifemba)
Officer on Special Duty (Finance)
Dated: 28th November 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Copy to:-
1. The Commissioner & Secretary to Governor of Nagaland, Raj Bhavan, Kohima.
2. The Commissioner & Secretary to Chief Minister, Nagaland, Koh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amend NT No. 11-2017 CT(R) specify rate (Amendment in F.NO.FIN/REV3/GST/1/(Pt-1) “N”,30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/101 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 28th November 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/101.- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch) F.NO.FIN[REV-3/GST/1/08 “N” dated the 30th June, 2017, namely:-
In the said notification, in the Table, –
(i) against serial number 3, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged goods and on services used in supplying the service has not been taken [Please refer to Explanation no. (iv).”;
(b) for item (iii) in column (3) and the entries relating thereto in columns (3), (4) and (5), the following shall be substituted, namely:-
(3)
(4)
(5)
“(iii) Supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink, where such supply or service is for cash, deferred payment or other valuable con

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent shall attract State tax @ 2.5% without any input tax credit under item (i) above and shall not be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amend NT No.12_2017 CT(R) extend exemption to admission to protected monuments (Amendment in F.NO.FIN/REV3/GST/1/(Pt-1) “O”,30th June,2017)
FIN/REV-3/GST/1/08 (Pt-1)/102 Dated:- 28-11-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
NOTIFICATION
Dated: 28th November 2017
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/102.- In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Governmen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017.
G.S.R.057/P.A.5/2017/S.164/Amd.(7)/2017 Dated:- 28-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th November, 2017
No. G.S.R.057/P.A.5/2017/S.164/Amd.(7)/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following rules further to amend the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
1. (1) These rules may be called the Punjab Goods and Services Tax (Seventh Amendment) Rules, 2017.
(2) They shall come into force on and with effect from the 15th day of November, 2017.
2. In the Punjab Goods and Services Tax Rules, 2017 (hereinafter referred to as the said

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”.
5. In the said rules, after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing.-Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Additional or Joint Commissioner;
(b) the Additional Commissioner (Appeals) where such decision or order is passed by the Deputy or Assistant Commissioner of State Tax or the State Tax Officer, within six months from the date of communication of the said decision or order.”.
7. In the said rules, in rule 124, –
(a) in sub-rule (4), for the second proviso, the following proviso shall be substituted, namely:-
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Chairman at any time.”; and
(b) in sub-rule (5), for the second proviso, the following proviso shall be substituted, namely: –
“Provided further that the Central Government with the approval of the Chairperson of the Council may terminate the appointment of the Technical Member at any time.”.
8. In the said rules, after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Appli

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d tax structure[under clause (ii) of first proviso to section 54(3)]
(e)
On account of supplies made to SEZ unit/ SEZ developer(with payment of tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)
Recipient of deemed export
 
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
 
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
 
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Econ

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place Signature of Authorised Signatory
Date (Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amountto be claimed [(1×4/3)-2]
1
2
3
4
5
 
 
 
 
 
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount(1×2/3)
1
2
3
4
 
 
 
 
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extends the time limit for furnishing the details of outward supplies GSTR-1-Due dates for suppliers, having turnover above 1.5 crore
S.O.090/P.A.5/2017/S.148/2017 Dated:- 28-11-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th November, 2017
No. S.O.090/P.A.5/2017/S.148/2017.-In exercise of the powers conferred by section 148 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to notify the registered persons having aggregate turnover of upto 1.5 crore rupees in the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Comments are inviting on “Know Your Customer (KYC) norms”
GST
Dated:- 27-11-2017

Circular No. /2017-Customs
F.No.450/178/2015-CUS- IV
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Room No. 227B, North Block,
New Delhi, dated the November, 2017
To
All Principal Chief Commissioner/Chief Commissioner of Customs /Custom (Preventive),
All Principal Commissioner/Commissioner of Customs / Customs (Preventive),
Subject: – Know Your Customer (KYC) norms-regarding
Sir /Madam,
Kind reference is invited to Board's Circular Nos. 07/2015-Customs dated 12.02.2015 and 13/2016-Customs dated 26.04.2016 on the subject cited above.
2. In line with the KYC norms stipulated by the R

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ndividuals to produce present/current proof of address. For such cases, it was decided that proof of identity collected by the representative of the authorized courier at the time of delivery of such consignments to an individual consignee along with recording of address of the place where such consignments would be delivered to the consignee by the authorized courier companies, would suffice for KYC verification [Circular No. 13/2016-Customs dated 26.04.2016 refers]. In order to further simplify and clarify the procedure in this regard, Board has decided that in case of import or export through courier by an individual, Aadhaar card or passport or PAN or Driving License or Voter ID card shall suffice for KYC verification however recording

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on scrap sales credit note by job worker
Query (Issue) Started By: – K.Srinivasan Kuppuswamy Dated:- 27-11-2017 Last Reply Date:- 7-6-2018 Goods and Services Tax – GST
Got 11 Replies
GST
Sir,
We are sending the semi finished goods for machining to job worker. After machining the job worker sends the finished goods to us. The swarf / borings generated out of machining is being sold by the job worker on payment of applicable GST.
The job worker issues us the credit note for the material value sold by them on our behalf.
In this context I request your valuable opinion whether the GST applicable on credit note issued by the job worker for the material value.
Regards
K Srinivasan
Reply By ANITA BHADRA:
The Reply:
Sir ,
In terms of Section 143(5) of CGST Act 2017 -'any waste and scrap generated during the job work may be supplied by the job worker directly from his place of business on payment of tax, if such job worker is registered, or by the principal, if the job

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f supply. Credit note may be on account of sales return, discount, etc.
If job workers issues credit note, same will be against what ??? Against his job charges, not possible in present scenario.
Job worker has retained money from scrap sales, if he has been authorised to make scrap sale. No need of credit note as the basic amount excluding GST can be set off against job charges receivables due. The same is treated at par with payment made by principal to jobworker.
Alternatively you can raise supply invoice to job worker for supply of waste of payment of gst.
practically think of entries from return perspective, impact of debit / credit note will be on your sales which may not get reconciled with sales in balance sheet.
As already shared by friends, no GST but take practical view from all aspects.
Reply By K.Srinivasan Kuppuswamy:
The Reply:
Sir
We are sending raw castings for machining
After machining the borings(waste) cleared by job worker directly to the scrap vendor on

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

nder delivery challan.. After machining the job worker sends the finished goods to us and raise service invoice on us with GST for job charges. . The swarf / borings generated out of machining is being sold by the job worker on payment of applicable GST to the scrap vendor
The job worker issues us the credit note on us for the material value only without gst since already GST charged by him while removing..
That credit will attract GST or not.
I request your valuable opinion whether the GST applicable.
Regards
K Srinivasan
Reply By Ramaswamy S:
The Reply:
The job work charges can be negotiated with the job worker for the net quantity and the job worker sells the scrap arising during the course of job work.
The job worker pays the GST on the scrap sold by him.
This will reduce unnecessary paper work and complications.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
In my view, the job worker need not issue credit note for scrap sold by him. If even if does then i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Valuation of goods under GST –
Query (Issue) Started By: – MohanLal tiwari Dated:- 27-11-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
We have an order for manufacture & supply of machinery wherein customer is providing some free issue imported spares but the custom duty and clearing charges etc are being paid by us. As per Excise valuation Rules, the landed cost of such free issue was included in assesable value.
Kindly advise whether the free issue mtls value is to be included in value for charging GST. As per section 5 of IGST Act read with section 15 of the CGST Act ” The value of a supply of goods or services or both shall be the transaction value, which is the price actual

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

under any law for the time being in force.
Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Section 15 (2) (b) of CGST Act, 2017 "the value of supply shall include any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both."
Value of free supply materials by the recipient of the supply is to be included in the transaction value, if the same is not included in the price. If the transaction value is already loaded with the value of free supply material no further addition is required.
How can you pay custom duty and clearing charges when the materials

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Man power supply service to govt
Query (Issue) Started By: – Pon Ramar Dated:- 27-11-2017 Last Reply Date:- 28-6-2018 Goods and Services Tax – GST
Got 12 Replies
GST
Sir,
I do pure man power supply service to both CENTRAL and state Government. Who should pay the GST? Service provider or receiver?
Reply By KASTURI SETHI:
The Reply:
Servicer Provider should pay GST.
Reply By Pon Ramar:
The Reply:
Sir can you tell me by which act, notification number and date with full details. How much percentage should I pay?
Reply By KASTURI SETHI:
The Reply:
Manpower service is out of RCM after implementation of GST.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 "Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

(b) such activities or transactions undertaken by the Central Government, a State Government or any local authority in which they are engaged as public authorities, as may be notified by the Government on the recommendations of the Council, shall be treated neither as a supply of goods nor a supply of services.
"Services To" Govt……were not exempted in erstwhile Service Tax Act, which has been recently introduced vide Notification No. 12/2017-CGST dated 28.06.17, but for Pure Services only and that too for services performed which is in relation to function entrusted to Panchayat under Article 243G of Constitution. (Specific Restriction)
(Article 243G)
* Agriculture, including agricultural extension.
* Land improvement, implementation of land reforms, land consolidation and soil conservation.
* Minor irrigation, water management and watershed development.
* Animal husbandry, dairying and poultry.
* Fisheries.
* Social forestry and farm forestry.
* Minor fo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ts.]
(Article 243W)
1. Urban planning including town planning.
2. Regulation of land-use and construction of buildings.
3. Planning for economic and social development.
4. Roads and bridges.
5. Water supply for domestic, industrial and commercial purposes.
6. Public health, sanitation conservancy and solid waste management.
7. Fire services.
8. Urban forestry, protection of the environment and promotion of ecological aspects.
9. Safeguarding the interests of weaker sections of society, including the handicapped and mentally retarded.
10. Slum improvement and upgradation.
11. Urban poverty alleviation.
12. Provision of urban amenities and facilities such as parks, gardens, playgrounds.
13. Promotion of cultural, educational and aesthetic aspects.
14. Burials and burial grounds; cremations, cremation grounds; and electric crematoriums.
15. Cattle pounds; prevention of cruelty to animals.
16. Vital statistics including registration of births and deaths.
17. Public amenit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ng manpower to the municipal corporation, local authorities, milk dairy. Should the service provider still pay the GST?
Reply By CS SANJAY MALHOTRA:
The Reply:
Let me share example and you will be able to address your query yourself.
Cleanliness of Roads, Public places is function of Municipal corporation. If the said activity is outsourced i.e. Manpower is supplied by you, then NO GST.
Likewise, if Manpower supplied by your company is performing the work which MC has to execute / or is covered under Article 243W as shared earlier, GST shall be NIL.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji, Sir,. "MRI" done by you. Clouds vanished. Words fail to express my thanks.
Reply By salamat shidvankar:
The Reply:
Dear All,
thanks for sharing your expert view, i would be glad if you answer my query which is. A company registered under GST gets a contract to operate Pay and park from municipal corporation by paying a license fees as monthy compensation and al

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Debit Note Treatment Under GST Regime
Query (Issue) Started By: – Sagar Rijal Dated:- 27-11-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
How is debit note issued by the supplier treated by the receiver? Please elaborate in brief Sir.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
Supplier will indicate details of debit note in his GSTR 1 . Recipient will either accept or reject Debit note issued by the supplier in GSTR 2
It s a same way like Recipient does in case of tax invoice .
Regards
Reply By Sagar Rijal:
The Reply:
Thank you Mam for your kind information.
Reply By Kishan Barai:
The Reply:
You can make it in Microsoft Excel on your own format with your company logo & address with fol

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on Commission paid to foreign company/Non Resident
Query (Issue) Started By: – Prakash Gupta Dated:- 27-11-2017 Last Reply Date:- 27-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear All,
My company has paid commission to various foreign agents (company as well as non company) during July to October 2017. Your view is sought on applicability of GST on such payments under section 9(4) of the CGST Act.
Thanking you !
Reply By CS SANJAY MALHOTRA:
The Reply:
Commissio

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

stock intimation for composition
Query (Issue) Started By: – ajay prajapati Dated:- 27-11-2017 Last Reply Date:- 27-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
how to calculate tax on closing stock forcomposition dealer in cmp 03… like we have item in gst rate 18%….
Reply By ANITA BHADRA:
The Reply:
In my opinion ,CMP 03 – you need to indicate value of closing stock in coloum 7 & 8 respectively :-
Stock of purchases from registered person
Stock of purchases from u

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Kind of Assessment in GST
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 27-11-2017

Assessment of GST returns have been defined in Chapter- XII under section 59 to 64 of the CGST Act,2017. There are several types of assessment which have been categories as below:
* Self Assessment
* Provisional assessment
* Scrutiny of Returns
* Assessment of non filer of returns
* Assessment of unregistered person
* Summary assessment in certain special cases
Self Assessment
Every registered person shall self assess his taxable value and furnish return for each tax period under section 39 of the Act.
Provisional Assessment
* Where the taxable person unable to determine the value of goods or services , may request to proper officer in writing to make payment of taxes on provisional basis.
* Payment of tax on provisional basis may be allowed if taxable person execute bond with surety or security as may be prescribed. This is required for binding the person

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

pply on Form -ASMT-03.
* Proper officer shall issue order on Form-ASMT-04 indicating the value and rate on the basis of which assessment is to be allowed on provisional basis and the amount for which the bond to be executed. Security for the bond amount to be furnished which shall not exceed 25% of the bond amount.
* The registered person shall execute bond on Form- ASMT-05 along with security in the form of bank guarantee. Applicant will file Form-ASMT -08 for release of security.
Scrutiny of Return
The proper officer may scrutinize the return and related particulars furnished by taxable person and inform him the discrepancy if any and ask for explanation of the same. If he is satisfied with the explanation ,inform him about the same. If no satisfactory information has been furnished, proper officer may take the appropriate action including those under section 65, 66 and 67 and proceed to determine the tax under section 73 and 74.
Rule -99 of CGST Rules,2017 , under the proceed

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ficer may assess his liability to best of his judgement to the relevant tax period and issue assessment order within period of five years due date of filing the annual return under section 44.
Summary Assessment in certain special cases
The proper officer on the basis of evidence showing tax liability of any taxpayer issue his notice subject to permission of Assistant Commissioner / Joint Commissioner proceed to tax the liability of such person in the interest of revenue and issue a assessment order.
On application made by taxable person within 30 days from the date of receipt of order passed or on his motion , AC/JC consider that such order is erroneous may withdraw the order and follow the procedure laid u/s 73 and 74.

About the Author:
Author is practicing chartered accountant in Gurugram[ Haryana] and having practice in Goods and Service Tax . He can be reached at sanjeev.singhal@skaca.in. WWW. skaca.in
Reply By Ganeshan Kalyani as =
Nice write up. Sir, how the departm

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Procedures for job work
Query (Issue) Started By: – RAMESH ANANTHAKRISHNAN Dated:- 27-11-2017 Last Reply Date:- 27-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
Our product is classified under Chapter 54. Our factory is located at Pondicherry. We would like to send material in bulk for job work at Silvasa. Once the job is over sale is made to the various customers at various places from the job worker place. We understand from the procedure that we need to inform t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on Capital goods moving from one state to another state-reg
Query (Issue) Started By: – N Balachandran Dated:- 27-11-2017 Last Reply Date:- 2-12-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
We imported equipments for setting up of coke oven plant in West Bengal about 6 years back but due to environment clearance, the project could not be taken up in west bengal and moved to Orissa about 4 years back. Since no land is available in Orissa, again, we plan to move to We

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on Transfer of goods for setting up of Plant
Query (Issue) Started By: – N Balachandran Dated:- 27-11-2017 Last Reply Date:- 28-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
We imported equipments for setting up of coke oven plant in West Bengal about 6 years back but due to environment clearance, the project could not be taken up in west bengal and moved to Orissa about 4 years back. Since no land is available in Orissa, again, we plan to move to West Bengal now f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST charged on interest portion of EMI
Query (Issue) Started By: – HIMANSHU Gupta Dated:- 27-11-2017 Last Reply Date:- 29-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
I HV availed personal loan on credit card through Citi bank and they are charging GST on interest portion of EMI. Although GST is applicable on Bank charges but hw come is it applicable on intt portion of EMI if it is being paid on due date. Kindly guide and is there any remedy which I can take if any injusti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim – reg.
1060/9/2017 Dated:- 27-11-2017 Circular
Central Excise
Circular No.1060/9/2017-CX
F. No: 116/15/2017-CX-3
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
New Delhi, dated 27th November, 2017
To
The Principal Chief Commissioner/ Chief Commissioner of GST & Central Excise
(Chandigarh, Meerut, Kolkata and Shillong zone)
DG, GSTI, New Delhi
Subject: Procedure for manual disbursal of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttarakhand, Himachal Pradesh and North East including Sikkim. – reg.
Madam/Sir,
As you are aware, under the Central Excise regime as its existed prior to 01.07.2017, the units located in the states of Jammu & Kashmir, Uttarakhand, Hima

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch the units would have operated under the schemes, by way of refund of the Goods and Services tax, limited to its share of CGST and/or IGST retained after devolution of taxes to the states. In this regard Department of Industrial Policy and Promotion (DIPP), Ministry of Commerce & Industry which is the administrative department for the scheme, has issued a notification dated 05.10.2017 regarding "Scheme of budgetary support under Goods and Service Tax Regime to the units located in States of Jammu & Kashmir, Uttrakhand, Himachal Pradesh and North East including Sikkim." The gazette copy of the scheme, issued on 11.10.2017, can be accessed from website www.e-gazette.nic.in under Ministry of Commerce and Industry. The new scheme is introduced as a measure of goodwill, only to the units which were eligible for availing benefits under the earlier excise duty exemption/refund schemes but has otherwise no relation to the erstwhile schemes. The scheme of budgetary support has come

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of the integrated tax paid through debit in the cash ledger account maintained by the units in terms of section 20 of the Integrated Goods and Services Act, 2017. However, where inputs are procured from a registered person operating under Composition Scheme under Section 10 of the Central Goods and Services Act, 2017 the amount i.e. sum total of (i) & (ii) above shall be reduced by the same percentage as is the percentage value of inputs procured under Composition scheme out of the total value of inputs.
5. The budgetary support shall be disbursed from the budgetary allocation of DIPP, which shall further allocate to PAO, CBEC for its disposal. The eligible unit is required to obtain one time registration and file an application for payment of budgetary support. The application shall be processed by the Deputy/Assistant Commissioner of the Central Taxes for sanction of the admissible amount. The sanctioned amount shall be credited into bank accounts of the beneficiaries through PFMS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f the eligible units under the scheme
(i) The application for registration under the scheme by the eligible units shall be submitted in triplicate in the format attached to this circular. The application shall be signed by the proprietor/partner/managing director of the eligible unit or by the person authorized by him in this behalf and supported by the self-authenticated copies of the documents in support of information as per the application. The registration under GST is a necessary pre-requisite for the scheme.
(ii) In case more than one eligible unit is operating under the same GSTIN separate registration is required to be obtained for each of the eligible units.
(iii) The jurisdictional Deputy Commissioner/Assistant Commissioner of the Central Taxes would examine the application in terms of the scheme as notified on the basis of documents submitted along with the application for registration.
(iv) A unique ID for each of the eligible units shall be allotted after registration

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

spection of the eligible unit by a team constituted by them. Jurisdictional Commissionerate of CGST shall provide necessary assistance in carrying out the inspection. Immediately after completion of inspection a copy of Inspection report would be forwarded to the Assistant/Deputy Commissioner having jurisdiction over the eligible unit.
9. Submission of application for budgetary support by the eligible unit for quarter ending September, 2017 and its sanction
(i) An eligible unit after allotment of the Unique ID may file an application for claiming budgetary support under the provisions of para 5.7 of the scheme in the format attached to this circular. The application shall be filed by the eligible unit only after return for the quarter has been filed and tax as per return is paid.
(ii) Once application is filed, duly supported by the prescribed document, the same shall be processed for sanction. The claim shall be sanctioned after verification of the tax paid by the eligible unit. Th

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

it and the quantity of specified goods manufactured by the eligible unit vis-a-vis the inputs, input tax credit availed and specified goods supplied by the registrant under the given GSTIN.
In such case, on the basis of additional information and the refund application the jurisdictional Deputy Commissioner/Assistant Commissioner shall ensure that budgetary support is limited to the tax paid in cash after utilization of the input tax credit on the specified goods manufactured by the eligible unit. The return filed by the unit may be covering the entire transactions taking place outside the eligible unit in the same GSTIN.
(iv) Further, in cases where the other unit operating under same GSTIN, is supplying the inputs to the eligible unit as such or after manufacture , the credit availed by supplying unit on the inputs would have to be factored for determining the input tax credit of the eligible unit. The information in terms of para 5.9.2 of the scheme is required to be submitted by

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

support amount may be sanctioned provisionally for a period of six months.
10. A separate circular on the manner of allocation of the budget by DIPP and direct transfer of the sanctioned amount into bank accounts of the beneficiaries through PFMS would be issued shortly. In the interim, trade facility may be issued to initiate the process of registration and receipt of application for payment of budgetary support for the quarter July, 2017 to September, 2017.
11. Difficulty faced, if any, in the implementation of the Circular should be brought to the notice of the Board. Hindi version will follow.
Yours faithfully,
(Rohan)
Under Secretary
CX3
Encl.: As above.
Form for Registration of eligible units for budgetary support
1.
GSTIN No.
2.
Legal Name
3.
Trade Name, if an
4.
Central Excise Registration No.
5.
Name of the unit
6.
Address of the unit
7.
State where the unit is located
8.
Date of commencement of commercial production specified goods-wise
1.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

me GSTIN
18.
No of persons employed in the manufacturing unit
19.
EPF no. of the eligible unit/establishment of which the eligible unit is part of
20.
ESIC no. of the eligible unit/establishment of which the eligible unit is part of
21.
Consumption of electricity in units (kwh) during financial year 2016-17 and 2017-18 (up to 30th June 2017) .
Signature
(Proprietor/MD/Partner/
Authorised Director/Authorised Signatory)
Seal of the registered entity under GST
Application for Budgetary Support
1.
Unique ID No.
2.
Legal Name
3.
Trade Name, if an
4.
Address of the eligible unit
5.
Tax Period
From (DD/MM/YY) To (DD/MM/YY)
6. Amount of Total Tax Paid during the quarter in respect of GSTIN as per the return
Name of the Tax
Tax
Cash
Credit
Balance of Credit, any
Total value of Taxable inputs received
Total receipts from composition dealers
(A)
(B)
(C)
(D)
(E)
(F)
(G)
Central Tax
State/ UT Tax
Integrated Tax
Cess
Total
Information under this

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ustrial Policy and Promotion.
(iii) However, in case information under column 6 and 7 above is identical and relates only to the specified goods manufactured by the eligible unit, there is no need for submission of Chartered Accountants certificate.
8. Claim of Budgetary Support based on S. No. 7 above to be calculated in following order
(a) Budgetary support in respect of intra-state supplies = {(CGST in cash- Balance of (ITC of CGST+ITC of1GST)) * 58%) * (1- Value under(G)} / Value under (F)
(b)Budgetary support in respect of inter-state supplies {(IGST in cash- Balance# of (ITC of IGST+ ITC of CGST)) * 29%) * (1- Value under(G)} / Value under (F)
# Balance to be taken under (b) after excluding amount considered under (a) above
(c) Total Budgetary Support (a) + (b):-
9. Value addition achieved:
(refer para 5.8 of notification dated 05.10.2017)
10. Details of Bank Account (As indicated in Registration form by the eligible unit)
i.
Account Number
ii.
Name of the Bank

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Nomination of Sh.Vinay Kumar, Spl Commissioner, DGST as the Member of State Gov.for Advance Ruiling
F.3(17)/Fin(Rev-I)/2017-18/DS-VI/765 Dated:- 27-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SECRETARIAT, I.P. ESTATE, NEW DELHI – 110 002
No. F.3(17)/Fin(Rev-I)/2017-18/DS-VI/765
Dated : 27th November, 2017
NOTIFICATION
The Lt. Governor of the National Capital Territory of Delhi,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Delhi Goods and Services Tax Rules, 2017
F.2(13)/Policy-GST/2017/1130-36 Dated:- 27-11-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/1130-36
Dated 27/11/2017
ORDER
(Ref. Order 10/2017-GST)
Subject : Extension of time limit for submitting the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Delhi Goods and Services Tax Rules, 2017
F.2(13)/Policy-GST/2017/1123-29 Dated:- 27-11-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/1123-29
Dated 27/11/2017
ORDER
(Ref. Order 09/2017-GST)
Subject : Extension of time limit for submitting the d

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03
F.2(13)/Policy-GST/2017/1116-22 Dated:- 27-11-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/1116-22
Dated 27/11/2017
ORDER
(Ref. Order 05/2017-GST)
Subject: Extension of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Delhi Goods and Services Tax (Eleventh Amendment) Rules, 2017
51/2017 – State Tax Dated:- 27-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F3(58) /Fin (Rev-I) /2017-18/DS-VI/764
Dated 27/11/2017
Notification No. 51/2017 – State Tax
In exercise of the powers conferred by section 164 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017), the Lt. Governor of the National Capital Territory of Delhi, hereby makes the following rules further to amend the Delhi Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Delhi Goods and Services Tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e inserted;
(iii) 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 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period.",
(iv) in rule 96A. in sub-rule (2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Waiver the late fee payable FORM GSTR-3B for the months of August and September, 2017
50/2017 – State Tax Dated:- 27-11-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
FINANCE (REVENUE-I) DEPARTMENT
DELHI SACHIVALAYA, I.P. ESTATE: NEW DELHI-110 002
No. F3(55) /Fin (Rev-I) /2017-18/DS-VI/761
Dated 27/11/2017
Notification No. 50/2017 – State Tax
In exercise of the powers conferred by section 128 of the Delhi Goods and Servic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =