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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/047 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/47 Dated: 26th October 2017 NOTIFICATION In exercise of the powers conferred by sub-section (2) of section 23 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 amendments in the notification of the Government of Nagaland, Finance Depart

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/041 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/41 NOTIFICATION Dated: 26th October 2017 In exercise of the powers conferred by sub-section (3) of section 9 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 D

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/044 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/44 NOTIFICATION Dated: 26th October 2017 In exercise of the powers conferred by sub-section (3) of section 9 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 amendments in the notification of the Government of Nagaland, Finance Departm

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Exempt from Reverse charge (Amendment in Notification F.NO.FIN/REV-3/GST/I/08 (Pt-I) “K”,30th June,2017). – GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/046 – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/46 NOTIFICATION Dated: 26th October 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 being satisfied that it is neces

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GST – States – 01/2011-State Tax – Dated:- 26-10-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/51 Dated: 26th October 2017 THE NAGALAND GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 ORDER- 01/2011-State Tax Whereas, certain difficulties have arisen in giving effect to the provisions of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the State Government, on recommendations of the Council, hereby makes the following Order, namely:- 1. This Order may be call

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GST – States – F-10-88/2017/CT/V (156)-50/2017-State Tax – Dated:- 26-10-2017 – Government of Chhattisgarh Commercial Tax Department Mantralaya, Mahanadi Bhawan, Naya Raipur Naya Raipur, the 26th October 2017 NOTIFICATION No. 50/2017-State Tax No. F-10-88/2017/CT/V (156).- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government, on the recommendations of the Council, hereby waives the late fee payable under sectio

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2018 (3) TMI 969 – KERALA HIGH COURT – [2017] 1 GSTL 25 (Ker) – Detention of goods (M.S scrap) with vehicle – non-production of proper documents – insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle – Held that: – The learned counsel for the petitioner faced with a situation where detention is inevitable till such time as the adjudication is completed undertakes to furnish a bank guarantee for the amount demanded in Ext.P3 notice – the respondent directed to release the goods and the vehicle covered by the detention notice, to the petitioner, on the petitioner furnishing a bank guarantee for the amount demanded in Ext.P3 notice,

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submissions made across the bar, I dispose the writ petition with the following directions: (i) On a perusal of Ext.P3 notice, it is seen that the objection of the respondent is essentially with regard to the documents that were seen accompanying the consignment . It is the case of the respondent that the proper documents as envisaged under the SGST Act and Rules, did not accompany the transportation of the goods. The learned counsel for the petitioner faced with a situation where detention is inevitable till such time as the adjudication is completed undertakes to furnish a bank guarantee for the amount demanded in Ext.P3 notice. Taking note of the said submission of counsel for the petitioner, I direct the respondent to release the goods

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2018 (4) TMI 345 – KERALA HIGH COURT – [2018] 1 GSTL 56 (Ker), 2018 (16) G. S. T. L. 370 (Ker.) – Release of goods with vehicle – stock transfer – the transportation of the goods was not accompanied by a valid copy of the stock transfer invoice/delivery chalan that ought to have accompanied the goods as per the provisions of Rule 55 of the CGST Rules – Held that: – there is no dispute with regard to the genuineness of the invoice, a copy of which accompanied the transportation of the goods – there need not be a detention of the goods for the purposes of determining the liability of the petitioner to penalty – petition disposed off. – W.P.(C).No. 34021 of 2017 Dated:- 26-10-2017 – A.K. Jayasankaran Nambiar, J. For the Petitioner:- Sri. A.

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de across the Bar, and on a perusal of Ext.P3 detention notice, it is seen that the objection of the respondent is essentially that the transportation of the goods was not accompanied by a valid copy of the stock transfer invoice/delivery chalan that ought to have accompanied the goods as per the provisions of Rule 55 of the Central Goods and Services Tax (CGST) Rules. The learned counsel for the petitioner would submit that the necessary declarations under the CGST Rules were made in the KVATIS system, and further, there is no dispute with regard to the genuineness of the invoice, a copy of which accompanied the transportation of the goods. Under the said circumstances, I am of the view that there need not be a detention of the goods for t

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GST – States – G.O. Ms. No. 45/CT/2017-18 – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 45/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 18th day of October, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017,- (i) in rule 89, in sub-rule (1), for th

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Refund Type: Exports of services 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 Integrated tax and cess involved in debit note,

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GST – States – G.O. Ms. No. 46/CT/2017-18 – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 46/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by section 147 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, 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 per son against Export Promotion Capital Goods Authorisation. 3. Supply of goods by a reg

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GST – States – G.O. Ms. No. 47/CT/2017-18 – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 47/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Puducherry Goods and Services Tax Rules, 2017, read with notification issued vide G.O. Ms. No. 46/CT/2017-18, dated 25th October, 2017, the Lieutenant-Governor, Puducherry hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:- TABLE S.No. Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax Officer of the Advance Aut

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GST – States – G.O. Ms. No. 148 – Dated:- 25-10-2017 – GOVERNMENT OF TAMIL NADU COMMERCIAL TAXES AND REGISTRATION DEPARTMENT [G.O. Ms. No. 148, Commercial Taxes and Registration (B1), 25th October 2017, Aippasi 8, Hevilambi, Thiruvalluvar Aandu-2048.] No. SRO A-46(f)/2017. In exercise of the powers conferred by Section 164 of the Tamil Nadu Goods and Services Tax Act, 2017 (Tamil Nadu Act 19 of 2017), the Governor of Tamil Nadu hereby makes the following rules further to amend the Tamil Nadu Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2017. 2. In the Tamil Nadu Goods and Services Tax Rules, 2017, with effect from the 29th June, 2017, after FORM GST RFD-10 , the Form FORM GST RFD-11 , Bond for export of goods or services without payment of integrated tax , and Letter of Undertaking for export of goods or services without payment of integrated tax shall be inserted, namely:- FORM GST RFD-11 (S

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services without payment of integrated tax (See rule 96A) I/We……………..of………………..,hereinafter called obligor(s) , am/are held and firmly bound to the President of India (hereinafter called the President ) in the sum of………………….rupees to be paid to the President for which payment will and truly to be made. I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….day of………………..; WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax; and whereas the obligor desires to export goods or services in accordance with the provisions of clause (a) of sub-section (3) of Section 16; AND WHEREAS the Commissioner has required the obligor to furnish bank guarantee for an amount of……………………… ………

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e further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested; IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s). Signature(s) of obligor(s). Date : Place Witnesses : (1) Name and Address : Occupation : (2) Name and Address : Occupation : Accepted by me this………………………..day of ……………………. (month)……………..…….. (year) ………………………………..of …………….. (Designation) for and on behalf of the President of India. Letter of Undertaking for export of goods or services without payment of integrated tax (See rule 96A) To The President of India (hereinafter called the President ), acting through the proper officer. I/we ……………………………. of……………………..………&h

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GST – States – Va Kar/GST/04/2017-S.O. No. 115 – Dated:- 25-10-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 25th October, 2017 S.O. No. 115 Dated- 25th October, 2017- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) This notification shall be deemed to be effective from 13th October, 2017. 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notw

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vided 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 services made during a month at

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ted, 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 periods July, 2017to September, 2017

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2017 (11) TMI 1413 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 369 (Del.) – Imposition of 12% GST on sanitary napkins – code number which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the N/N. 12/2017- Central Tax (Rate) – Held that: – This is an aspect for which the petitioner must first get in touch with a specialist on the subject and in case they are unable to get hold of the code, correspond with the respondent Council, who, we are sure would ensure that the requisite information is made available – petition disposed off. – W.P.(C) 8281/2017 Dated:- 25-10-2017 – MR. SANJIV KHANNA AND MR. PRATHIBA M. SINGH, JJ. For The Petitioner : Mr. Amit Khemka, Mr. Rishi Sehgal & Ms. Aditi Kharpa

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r s case, as per the facts disclosed in the representation. 4. Counsel for the petitioner, however, submits that the petitioner is covered by exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax(Rate). 5. We do not want to make any comment on the said aspect as this is not the subject matter which can be decided in the present writ petition and would be a matter of debate and issue before the authorities concerned. 6. Counsel for the petitioner states that the petitioner is unaware of the code number, which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax (Rate). This is an aspect for which the petitioner must first get in touch wit

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GST – States – 23/2017 – Dated:- 25-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 23/2017 CCT s Ref No. A(1)/129/2017, Dt. 25-10-2017 In pursuance of section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, hereby extends the time limit for making a declaration, in FORM GST IT

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GST – States – 20/2017 – Dated:- 25-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 20/2017 CCT s Ref No. A(1)/114/2017, Dt. 25-10-2017 In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and in supersession of Notification No. 12/2017, dt. 11-09-2017-State Tax, except as respects things done or omitted to be done before such supersession, the Commissioner of

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GST – States – SRO. 457 – Dated:- 25-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 25th October, 2017 SRO-457 .- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government 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 furnish the retu

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GST – States – G.O. Ms. No. 39/2017-Puducherry GST (Rate) – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 39/2017-Puducherry GST (Rate), Puducherry, dated 25th October 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) , the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent. on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subje

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ly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the Jurisdictional Commissioner of the Central tax or the Commissioner of the State tax, as the case may be, may allow in this regard. Explanation.- (1) In this notification, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall,

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GST – States – 22/2017 – Dated:- 25-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 22/2017 CCT s Ref No. A(1)/128/2017 Dt. 25-10-2017 In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter referred to as the said Act), the Commissioner of State Tax hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, un

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 24-10-2017 Last Replied Date:- 5-11-2017 – Under GST regime we avail input credit as soon as Goods received in our premises/factory.Please let us know what is time limit to make payment to the suppliers though our credit is not disallow. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to second proviso to Section 16 (2) (d) of CGST Act, 2017 where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, a

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GST Revenue Collection Figures stand at ₹ 92,150 crore as on 23rd October, 2017; Waiver of late fee on filing of GSTR-3B for August and September, 2017 GST Revenue Figures – As on 23rd October, 2017 – Goods and Services Tax – GST – Dated:- 24-10-2017 – Press Information Bureau Government of India Ministry of Finance 24-October-2017 15:10 IST The total revenue of GST paid under different heads (upto 23rd October, 2017) for the month of September 2017 is ₹ 92,150/- crore. The total CGST revenue is Rs. 14,042 crore, SGST revenue is Rs. 21,172 crore, IGST revenue is ₹ 48,948 crore (of which IGST from imports in September 2017 is ₹ 23,951 crore) and Compensation Cess is ₹ 7,988/- crore (of which ₹ 722 crore is

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 24-10-2017 Last Replied Date:- 26-10-2017 – we have manufacturing machinery and supply to customer who is exporting the same (Deem Export)Whether we have to charge GST full rate or supply without GST.If without GST what procedure to adopt.Pl advice. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to third proviso to Section 89 (1) of CGST Act, 2017 in respect of supplies regarded as deemed expor the refund application may be filed by (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the s

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istered supplier shall supply the goods to the registered recipient on a tax invoice; (ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier; (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring go

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fter aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Servi

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Goods and Services Tax – Started By: – Nikhil Oltikar – Dated:- 24-10-2017 Last Replied Date:- 10-11-2017 – Madam/Sir,A product was classified in different HSN codes under the same chapter heading by different manufacturers prior to implementation of GST. After July 1 2017, Certain HSN codes attracted 18% GST while other attracted 28% GST. Now certain manufacturers are supplying under 18% GST and others under 28% GST.How can this issue be resolved? – Reply By KASTURI SETHI – The Reply = There is no change in HSN of the products whether pre-GST era or post GST era. It is internationally based. However, there are different sub-heading nos. Of same Chapter. Rate depends upon the complete HSN Code . Chapter may be same but Heading No. Or sub-heading no. may vary. Sometimes rate of tax /duty depends upon last two digit. So read carefully HSN which stands for Chapter, Heading and Sub-heading no. So there cannot be different rates for same product. There must be some difference in the light

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Tariff Code 11115566 at the time of its excise registration. Prior to 1st July 2017, there was no issue as excise rates for both HSN codes were the same.After 1st July 2017 , HSN Code 11113344 attracted 18% GST and HSN Code 11115566 attracted 28%.Neither Company A nor Company B can change their product tariff classification. How can this issue be resolved? – Reply By KASTURI SETHI – The Reply = Pl. let me know the exact name of the product and its usage. Both Chapter/Heading/Sub-Heading Nos. appear to be wrong. – Reply By KASTURI SETHI – The Reply = I have Central Excise Tariff Act as on 1.3.17 and both sub-heading nos. are not available. When these HSNs have been added have to be ascertained after reading all the amendments / additions after 1.3.17 onwards. Can you post both invoices in this forum ? Without seeing invoices we cannot arrive at any concrete decision. Sometimes classifications are decided on the basis of judgement of Supreme Court and this is in addition to the routine

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ent for the Computer power supplies. The classification is clearly 8504.4029 or 8504.4090. Mumbai Customs is levying 18% GST, whereas Chennai Customs classifies them at 28%. Delhi Air customs levies 18% whereas the ICD at Delhi levies 28%. Due to this reason, we at Chennai are not able to sell the goods to our co-dealers based in Delhi as they have classified the same at 18%. We have written to the GST council to sort out this anomaly, but there is no action for the last 4 months. We are eagerly waiting for them to solve the problem at least by the Nov. 10 meeting. Further the same product, viz., computer power supplies can be classified under the heading 8473.30 where it explicitly attracts only 18%. Prior to GST, the rates were same for both headings and it did not matter where the goods were classified. Venkatesan – Reply By KASTURI SETHI – The Reply = Dear Sir, Your will be solved in the meeting to be held on 10.11.17. GST Council takes up such issue on priority. Previously the Cou

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Goods and Services Tax – IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. – TMI Updates – Highlights

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Goods and Services Tax – Clarification on taxability of printing contracts – GST – When to be treated as supply of goods or supply of services. – TMI Updates – Highlights

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