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Goods and Services Tax – Started By: – T.K. CHANDRASEKARAN – Dated:- 28-10-2017 Last Replied Date:- 29-10-2017 – What will be the Rate of Tax under GST for Hiring of Machinery & Equipment without transfer of active possession (not lease) ? Renting of machinery where ever the active possession passed on from the person hiring to the person using the machinery on hire will be a LEASE transaction. So, in this case, it is not a lease. – Reply By Rajagopalan Ranganathan – The Reply = Sir,Hiring

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Goods and Services Tax – Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against payment in INR (Indian Rupees) – TMI Updates – Highlights

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Goods and Services Tax – GST on Unstitched Salwar Suits – Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans – would continue to be classifiable under the respe

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Goods and Services Tax – GST – By: – Ramnarayan Balakrishnan – Dated:- 28-10-2017 – Vide my article dated 14 September 2017 published by Tax Management India, I had highlighted the problems from the legal and systems perspectives owing to delay in issue of SGST Notifications by the States. The problems I had highlighted in the above article remain unresolved to this date. Pending the above, there are two new developments which seem to have thrown up a new issue, which I have discussed below: 1. Reduced Rate of GST on penultimate export sale In what seems to be an effort to avoid blockage of cash flow to merchant exporters, the government had issued notifications dated 23 October 2017 to accord a reduced rate of 0.1% IGST and 0.05% CGST/ UT

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ion Cess (assuming that the car sold has engine capacity > 1500 cc) 20.00 GST Compensation Cess has not been notified as exempt (or rate reduced) by the Central Government, hence, it would continue to apply on penultimate export sale also. Total GST 20.10 Even though the government has accorded a great benefit for merchant exporters, they would be able to enjoy that benefit only if, The corresponding SGST notifications are issued immediately by the respective State Governments; and The Central Government clarifies on the applicability of GST Compensation Cess on sales preceding an export sale. 2. Purchases from Unregistered dealers – Reverse Charge Hitherto, purchases made from dealers who were not registered under GST triggered reverse

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GST – 51/2017 – Dated:- 28-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 51/2017 – Central Tax New Delhi, the 28th October, 2017 G.S.R. 1344 (E):- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Central Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Central Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for

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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), 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

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GST – 52/2017 – Dated:- 28-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 52/2017 – Central Tax New Delhi, the 28th October, 2017 G.S.R. 1345 (E). In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Central Goods and Services Tax Rules, 2017, the Central Government hereby makes the following am

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GST – 53/2017 – Dated:- 28-10-2017 – Superseded vide Notification No. 40/2018 – Central Tax dated 04/09/2018 Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 53/2017 – Central Tax New Delhi, the 28th October, 2017 G.S.R. 1346 (E):- In pursuance of section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of rule 45 of the Central Goods and Services Tax Rules, 2017, the Commissioner, with the approv

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Goods and Services Tax – Order No. 05/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 05/2017-GST Subject: 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 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Cent

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Goods and Services Tax – Order No. 06/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 06/2017-GST Subject: Extension of time limit for submitting application in FORM GST REG-26 In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Central Goods and Services Tax Rules, 2017 read with section 168 of the Central Goods and

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Goods and Services Tax – Order No. 07/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No.07/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Central Goods and Services Tax Rules, 2017 read wi

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Goods and Services Tax – Order No. 08/2017 – Dated:- 28-10-2017 – F. No. 349/58/2017-GST Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs *** New Delhi, the 28th October, 2017 Order No. 08/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Central Goods and Services Tax Rules, 2017 read

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GST – States – No. 2509/ST-II – Dated:- 28-10-2017 – ORDER Subject: 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 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017 (hereafter referred to as the Act ), on the recommendations of the Council, the

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GST – States – No. 2510/ST-II – Dated:- 28-10-2017 – ORDER Subject: Extension of time limit for submitting application in FORM GST REG-26 In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017, the Commissioner of State Tax, on the recommendations of the Council, hereby extends the period for submitting electronically the application in the FORM GST REG-

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GST – States – 2512/ST-II – Dated:- 28-10-2017 – ORDER Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Haryana Goods and Services Tax Rules, 2017. In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Goods and Services Tax Act, 2017, and in supersession of Order No. 2151/ST-II dated 25th September, 2017, the Commissioner of State Tax, on the recommendations

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GST – States – 05/2017-GST – Dated:- 28-10-2017 – File No.12-19/2017-18-EXN-GST-(519)-32164 Government of Himachal Pradesh Excise & Taxation Department Order No. 05/2017-GST Dated: Shimia-171002, the 28th Oct., 2017 Subject: 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 In exercise of the powers conferred by sub-rule (4) of rule 3 of the Himachal Pradesh Goods and Serv

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GST – States – 06/2017-GST – Dated:- 28-10-2017 – File No.12-19/2017-18-EXN-GST-(519)-32168 Government of Himachal Pradesh Excise & Taxation Department Order No. 06/2017-GST Dated: Shimia-171002, The 28th Oct., 2017 Subject: Extension of time limit for submitting application in FORM GST REG-26 In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Himachal Pradesh Goods and Services Tax Rules, 2017 read with section 168 of the Himachal Pradesh Goods and Services

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GST – States – 07/2017-GST – Dated:- 28-10-2017 – File No.12-19/2017-18-EXN-GST-(519)-32166 Government of Himachal Pradesh Excise & Taxation Department Order No. 07/2017-GST Dated: Shimia-171002, the 28th Oct., 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Himachal Pradesh Goods and Services Tax Rules, 2017 read with section 168 of

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GST – States – 08/2017-GST – Dated:- 28-10-2017 – File No.12-19/2017-18-EXN-GST-(519)-32167 Government of Himachal Pradesh Excise & Taxation Department Order No. 08/2017-GST Dated: Shimia-171002, 28th Oct., 2017 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017 In exercise of the powers conferred by rule 120A of the Himachal Pradesh Goods and Services Tax Rules, 2017 read with section 168 of th

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GST – States – 01-P/2017 – Dated:- 28-10-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE KARYALAYA, GANDHINAGAR, BENGALURU NOTIFICATION (01-P/2017) NO. KGST.CR.01/17-18, DATED: 28.10.2017. In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Karnataka Goods and Services Tax Rules, 2017, the following amendments

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GST – States – 01-Q/2017 – Dated:- 28-10-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE KARYALAYA, GANDHINAGAR, BENGALURU NO. KGST.CR.01/17-18, DATED: 28.10.2017. NOTIFICATION (01-Q/2017) In pursuance of section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and sub-rule (3) of rule 45 of the Karnataka Goods and Services Tax Rules, 2017, the time limit for making the declaration in FORM GST ITC-04, in respect of goo

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GST – States – 01-R/2017 – Dated:- 28-10-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE KARYALAYA, GANDHINAGAR, BENGALURU NOTIFICATION (01-R/2017) No. KGST.CR.01/17-18, Dated: 28.10.2017. In exercise of the powers conferred by sub-rule (4) of rule 3 of the Karnataka Goods and Services Tax Rules, 2017 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (hereafter referred to as the Act ), the period for intimation of details of st

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GST – States – 01-S/2017 – Dated:- 28-10-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE KARYALAYA, GANDHINAGAR, BENGALURU No. KGST.CR.01/17-18, Dated: 28.10.2017. NOTIFICATION (01-S/2017) In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Karnataka Goods and Services Tax Rules, 2017 read with section 168 of the Karnataka Goods and Services Tax Act, 2017, the period for submitting electronically the application in the

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GST – States – 01-T/2017 – Dated:- 28-10-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE KARYALAYA, GANDHINAGAR, BENGALURU NO. KGST.CR.01/17-18, DATED: 28.10.2017. NOTIFICATION (01-T/2017) In exercise of the powers conferred by rule 117 of the Karnataka Goods and Services Tax Rules, 2017 read with section 168 of the Karnataka Goods and Services Tax Act, 2017, the period for submitting the declaration in FORM GST TRAN-1 is hereby extended till -30&ari

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GST – States – 01-U/2017 – Dated:- 28-10-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE KARYALAYA, GANDHINAGAR, BENGALURU NO. KGST.CR.01/17-18, DATED: 28.10.2017. NOTIFICATION (01-U/2017) In exercise of the powers conferred by rule 120A of the Karnataka Goods and Services Tax Rules, 2017 read with section 168 of the Karnataka Goods and Services Tax Act, 2017, and in supersession of Notification No (I-L/2017) dated 17th October, 2017, the period for

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GST – States – FA-3-79/2017-1-V-(142) – Dated:- 28-10-2017 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 28th October 2017 FA-3-79/2017-1-V-(142).- In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government hereby makes the following rules further amendments in the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- 1. They shall come into force on the date of their publication in the Official Gazette. 2. In the Madhya Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the words, figures and letters “on or before 31st October, 2017”, the words, figures and letters “on or before 31st Dece

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le 6-A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmited 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), 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

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