Author: admin_gst

Refund of accumulated ITC due to lower rate of GST on finished goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 27-12-2017 Last Reply Date:- 28-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
One of supplier is supplying goods of HSN 8607 @5% GST but almost all inputs required are @ 18%. Now, his ITC is getting accumulated. Please advise whether refund of such accumulated ITC amount is available keeping in mind that during Pre-GST, there was clear provision for not claiming any set-off of Cenvat credit arises due to above.
Reply By KASTURI SETHI:
The Reply:
Extract of FAQs issued by the Board
Q 10. Can any taxable person claim refund of any unutilized ITC at the end of the tax period?
Ans. No,

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ure: Where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. In such cases also, refund can be applied under Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017. It should be noted that no refund of unutilised input tax credit is allowed in cases where the goods exported out of India are subjected to export duty. Further, no refund of input tax credit is allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated

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Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

=============
Document 1
F.No. 332/2/2017 -TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated the -December, 2017
A number of issues were received from trade, individuals and other stake holders
seeking clarification as regards classification of goods and applicable GST rates. The
references were examined in the Fitment Committee and clarifications were issued in the form
of Frequently Asked Questions (FAQs). As of now, three tranches of such FAQs have been
issued. These were published for wider circulation, on 24.07.2017 (21 questions), 03.08.2017
(34 questions) and 29.09.2017 (39 questions).
2.
Certain feedback/requests have been received from stake holders that these
clarifications be issued in the form of circular, so that these have binding effect. Accordingly,
the consolidated FAQs are now being re-issued in the form of circular after

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in brine, in
sulphur water or in other preservative
S. No.
Queries
Replies
5.
6.
7.
in butter milk with salt
(mor milagai in tamil)?
What is HS code and GST
rate of Sangari?
What will be the GST rate
for Arecanut/ Betel nut?
What is the GST rate and
HSN code of Wet Dates?
solutions), but unsuitable in that state for
immediate consumption are classifiable under
heading 0711 and attract 5% GST.
2. Thus, chilli soaked in butter milk with salt
(mor milagai in Tamil) falls under 0711 and
attracts 5% GST.
1. Sangari is dried vegetable and fall under HS
code 0712. It attracts Nil GST.
1. Fresh areca nut / betel nuts fall under heading
0802 and attract Nil GST.
2. Dried areca nut / betel nuts fall under heading
0802 and attract 5% GST.
1. Wet dates fall under heading 0804 and attract
12% GST.
1. Tamarind [fresh] falls under 0810 and attract
Nil GST.
8.
What is the HS code and
GST rate for tamarind?
2.
Tamarind [dry] falls under 0813.
3.
Prior to 22.09.2017

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heading 0801 and
attract Nil GST. As per the HSN Explanatory
Notes, the heading excludes copra, the dried
S. No.
14.
Queries
Replies
What is the HS code and
GST rate for tamarind
kernel?
flesh of coconut used for the expression of
coconut oil (1203).
2. Copra falls under heading 1203 and attracts
5% GST.
1. Tamarind kernel of seed quality attracts Nil
GST, whereas
2. Tamarind kernel of other than seed quality
attracts 5% GST.
15.
What is the HS code and
1.
the GST rate for Isabgol
2.
Isabgol seeds fall under heading 1211.
Fresh Isabgol seeds attract Nil GST.
seeds?
3.
Dried or frozen Isabgol seeds attract 5% GST.
16.
What is the HS code and
1.
the GST rate for Isabgol
husk?
Isabgol husk falls under 1211 and attracts 5%
GST.
17.
What is the HS code for
Mahua Flower and its GST
rate?
1. Mahua flowers fall under heading 1212 and
attract 5% GST.
18.
What is the GST rate on
1.
sugar cane seeds and sugar
cane as such?
19.
What is the HS Code an

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.
What is the HS Code and
GST rate on Peanut Chikki,
Rajgira Chikki, Sesame
Chikki, and shakkarpara?
24.
What is the GST rate on
chocolate
'sandesh'
Bengali misti?
25.
What is HS code and GST
rate for Khari and hard
Butters?
1.
offal or blood; food preparations based on
these products fall under heading 1601 and
attract 12% GST.
As per HS explanatory notes, HS code 1704
covers most of the sugar preparations which
are marketed in a solid or semi-solid form,
generally suitable for immediate consumption
and collectively referred to as sweetmeats,
confectionery or candies.
2. Prior to 15.11.2017, Peanut Chikki, Rajgira
Chikki, Sesame Chikki and shakkarpara
attracted 18% GST.
3. With effect from 15.11.2017, Peanut Chikki,
Rajgira Chikki, Sesame Chikki and
shakkarpara attracts 5% GST. [Notification
No. 41/2017 Central Tax (Rate)]
1. Sandesh, whether or not containing chocolate,
attract 5% GST.
1. Khari and hard butters fall under heading
1905 and attract 18%

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ahar attracted 18%
GST.
Development Scheme?
30.
What is the HS Code and
GST
rate on chena
3. With effect from 13.10.2017, food
preparations put up in unit containers and
intended for free distribution to economically
weaker sections of the society under a
programme duly approved by the Central
Government or any State Government
[including Pushtaahar] falling under chapters
19 or 21 attract 5% GST, subject to specified
conditions. [Notification No. 39/2017-Central
Tax (Rate)]
1. Products like halwa, barfi (i.e. khoa product),
laddus falling under HS code 2106, are
sweetmeats and attract 5% GST.
31.
32.
products, halwa, barfi (i.e.
khoa product), laddu?
What is the HS Code and 1. Sharbat falls under HS code 2106 and attracts
GST rate on sharbat?
What is the GST rate on
'Khakhara' (traditional
food)?
18% GST.
1. Khakhra falls under “Namkeens, bhujia,
mixture, chabena and similar edible
preparations in ready for consumption form”
classifiable under 2106 90.

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rice
1.
bran”
produced during extraction
HS code 2306 includes de-oiled rice bran
obtained as a residue after the extraction of oil
from rice bran.
of vegetable oil from 'Rice
Bran'?
2.
37.
What is the HS code and
GST rates for Cotton Seed
oil cake?
De-oiled bran supplied for use as cattle feed
attracts Nil GST.
3. De-oiled rice bran for other uses attracts 5%
GST.
1. Cotton seed oil cakes fall under HS Code
2306.
2. Prior to 22.09.2017,
(i) Cotton seed oil cakes for use as aquatic feed
including shrimp feed and prawn feed,
poultry feed & cattle feed attract Nil GST;
and
(ii) Cotton seed oil cakes for other uses attract
5% GST.
3. With effect from 22.09.2017 cotton seed oil
cakes attract Nil GST. [Notification No.
28/2017 Central Tax (Rate)]
1. Dog or cat foods fall under heading 2309 and
attracts 18% GST under the residual entry S.
No. 453 of Schedule IV.
38.
What is the HS code and
GST rate for Pet Food?
39.
What 1S the
GST
1.
Compensation Ces

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GST rate of 5%, tobacco leaves means,
leaves of tobacco as such or broken tobacco
leaves or tobacco leaves stems.
Sterilisation pouches are different from
aseptic packaging paper.
packaging paper? What is
the GST rate
sterilization pouches?
2.
on
Sterilisation pouches fall under heading 3005
and attract 12% GST
44.
45.
What is the GST rate on
Nail Polish?
What is the GST rate on
Lobhan?
1. Nail Polish [whether in large quantities say 50
to 100 litres or in retail packs] falls under
heading 3304.
2. Prior to 15.11.2017, Nail Polish attracted
28% GST.
3. With effect from 15.11.2017, Nail Polish
attracts 18% GST. [Notification No. 41/2017
Central Tax (Rate)]
1. Lobhan is classified under HS code 3307 41
00.
2. Prior to 22.09.2017, lobhan attracted 12%
GST.
3. With effect from 22.09.2017, lobhan attracts
5% GST. [Notification No. 27/2017 Central
Tax (Rate)]
46.
What is the HS code and
1.
GST rate for Wipes for
babies?
(i)
Baby wipes are classified on

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d soaps, in form of
bars, cakes, moulded pieces or shapes falling
under heading 3401 [except 3401 30] and
attract 18% GST.
3. Prior to 15.11.2017, Other organic surface-
active products and preparations falling
under sub-heading 3401 30 and organic
surface-active agents and preparations
falling under heading 3402 attracted 28%
GST.
4. With effect from 15.11.2017, Other organic
surface-active products and preparations
falling under sub-heading 3401 30 and
organic surface-active agents and
preparations falling under heading 3402
attract 18% GST rate. [Notification No.
41/2017 Central Tax (Rate)]
1. HS code 3824 covers prepared binders for
foundry moulds or cores; chemical products
and preparations of the chemical or allied
industries (including those consisting of
mixtures of natural products).
2. Thus, resin coated sand falls under HS code
3824 and attracts 18% GST.
1. These items are classified under HS code
3926.
of plastic, documents bag
2.
Prior to 15.11.

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for use in
schools or offices?
What is the GST rate and
HSN code of Raw and
processed wood of
Malaysia saal and marandi
wood?
What is the GST tax rate on
“stitched Sal Leaf plate”
used as plate for eating?
3. With effect from 22.09.2017, rubber bands
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1.
Jute bags fall under HS Code 4202 22 30 and
Khadi cotton bags fall under HS code 4202
22 20.
2. Prior to 15.11.2017, Jute bags and Khadi/
cotton bags attracted 18% GST.
3. With effect from 15.11.2017, Jute bags and
Khadi cotton bags attract GST rate of 12%.
[Notification No. 41/2017 Central Tax (Rate)]
1. Wood in the rough, whether or not stripped of
bark or sapwood, or roughly squared, is
classifiable under heading 4403 and attracts
18% GST.
1.
2.
Articles of plaiting material including stitched
Sal leaf plates fall under HS code 4602.
Prior to 22.09.2017, sal leaf plates attracted
12% GST.
3. With effect from 22.09.2017, sal leaf plates
at

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boxes and cases, of non-corrugated
paper and paperboard, falling under heading
4819 and attracts GST rate of 18% under entry
153A of schedule-III. [Notification No.
41/2017 Central Tax (Rate)]
What is the classification 1. Duty Credit Scrip [MEIS etc.] fall under
and GST rate for sale of
heading 4907.
58.
59.
Export Incentives Licences
2.
like MEIS, SEIS and IEIS?
Prior to 22.09.2017, Duty Credit Scrip [MEIS
etc.] attracted 12% GST.
3.
What is the classification
and GST for posters with
photographs images etc.
printed on it using Digital
Offset Press / Digital
printers on coated
uncoated paper?
What is the classification
and GST for posters with
photographs images etc.
printed on Digital Printers
With effect from 22.09.2017, Duty Credit
Scrip [MEIS etc.] attracted 5% GST.
[Notification No. 27/2017 Central Tax (Rate)]
4. With effect from 13.10.2017, Duty Credit
Scrip [MEIS etc.] attract Nil GST.
[Notification No. 35/2017 Central Tax (Rate)]
1. These item

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attract 12% GST.
1. Sarees and dhoti are classifiable under
different headings depending on their
constituents and attract GST rate as under:
Constit Description
HS
code
GST
Rate
63.
uent
fibre
Silk
Woven fabrics 5007
of silk sarees
5%
Cotton
Of not more than
5208
5%
200 gsm
Of more
than
5209
5%
200 gsm
S. No.
Queries
Replies
Man-
Of any gsm
5407 or
5%
made
5408
filament
s yarn
64.
65.
66.
67.
68.
What will be the GST rate
on embroidered sarees,
sarees with chikan work,
Banarasi sarees and other
sarees?
For
cotton ginning
business, will the 5% GST
on raw cotton be paid
directly by factories on
reverse charge basis or it is
paid to the agent and later
claimed? (Agent being the
mediator
between
unregistered farmer and the
factories).
Will 5% GST on raw
cotton be paid directly by
factories on reverse charge
basis and who will pay it?
What is the HSN Code and
GST rate for a Fabric 1.2
MT cut for pant and 2.5
MT cut for a s

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rm of cut pieces.
1. As per the HSN Explanatory Notes, goods of
jute fibres measuring 20,000 decitex or less
are classifiable under heading 5307 as yarn
and attract 5% GST.
S. No.
Queries
Replies
69.
70.
What is the classification
and GST rate for manmade
fishnet twine?
2. Goods of jute fibres measuring more than
20,000 decitex are classifiable under heading
5607 as twine and attract 12% GST.
3. Sacks and bags, of a kind used for the packing
of goods are classifiable under heading 6305
and attract 5% / 12% GST, depending on their
sale value not exceeding or exceeding Rs.
1000 per piece.
4. Woven fabrics of jute are classifiable under
heading 5310 and attract 5% GST, with no
refund of unutilised ITC.
1. As per the HSN Explanatory Notes, goods of
man-made fibres (including those yarns of
two or more monofilaments of Chapter 54)
measuring 10,000 decitex or less are
classifiable under Chapter 54 or 55 as yarn.
Prior to 13.10.2017, yarn falling under these
attr

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ece, attract 5% GST. Garments or made
up articles of sale value exceeding Rs.1000
per piece attract 12% GST.
The sale value referred to in the relevant
entries refers to the transaction value and not
the retail sale price of such readymade
garments.
Queries
Replies
S. No.
72.
73.
Readymade garments of 2.
sale value exceeding Rs.
1000 per piece attract 12%
GST.
How does a supplier
determine what rate to
charge on readymade
garments?
Footwear having a retail
sale price not exceeding
Rs.500 per pair [provided
that such retail sale price is
indelibly marked or
embossed on the footwear
itself] attracts 5% GST.
Does the retail sale price
referred to above include
the GST?
What is the classification
of Hand Decorative
Figurines and Hand
Decorative Artefacts made
of marble powder, stone
and unsaturated resin?
Therefore, if a wholesaler supplies readymade
garments for a transaction value of Rs.950 per
piece to a retailer, the GST chargeable on such
readyma

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ds
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1. Lac or shellac bangles are classifiable under
heading 7117.
Prior to 15.11.2017, Lac or shellac bangles
attracted 3% GST.
74.
What is the HS code and
GST rate for lac or shellac
bangles?
2.
3. With effect from 15.11.2017, Lac or shellac
bangles attract Nil GST. [Notification No. 41
/2017 Central Tax (Rate)]
75.
What is the HS code for
Solar Panel Mounting
Structure and its GST rate?
1.
Structures of iron or steel fall under heading
7308 and structures of aluminium fall under
heading 7610 and attract 18% GST.
2.
Solar Panel Mounting Structure, depending
on the metal they are made of, fall under 7308
or 7610 and attract 18% GST.
Queries
Replies
S. No.
76.
7315 includes:
What will be classification 1. As per the HS explanatory notes, HS code
of two wheelers chain and
applicable GST rate
a) Transmission chains for cycles,
automobiles or machinery.
b) Anchor or mooring chains; lifting,

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of the Notification
prescribing GST rates.
1. These are agricultural hand tools.
2. Agricultural hand tools fall under 8201 and
attract Nil GST.
1. Filters or Water Purifiers fall under heading
8421 and attract 18% GST.
80.
What is the HS code and
1.
GST rate of parts of
Machines falling under HS codes 8432, 8433,
8434 and 8436 attract 12% GST.
machines falling under HS
2.
However, parts of such machines falling
under HS code 8432, 8433, 8434 and 8436
S. No.
81.
82.
Queries
Replies
code 8432, 8433, 8434 and
8436?
attract 18% under the residual entry S.No.453
of Schedule III of the notification prescribing
GST rates.
What is the HS code of 1. The HS code of Chaff cutter is 8436 10 00 and
chaff cutter?
it attracts a GST rate of 12%.
What is the HS code and
GST rate of parts of sewing
machine?
1.
HS code for sewing machine is 8452 and it
attracts 12% GST.
2. Parts of sewing machine falling under HS
code 8452 attract 12% GST. [Notification No.
41/2017

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o. 41/2017
Central Tax (Rate)]
4. However, two-way radio (Walkie talkie)
falling under HS code 8525 60 used by
defence, police and paramilitary forces attract
12% GST.
1. Railway wagons are classifiable under
heading 8606 and attract 5% GST, with no
refund of unutilised ITC.
S. No.
Queries
Replies
2. Therefore, used railway wagons also attract
5% GST.
88.
Whether, motor vehicles
cleared as ambulances duly
1.
fitted with all the fitments,
furniture and accessories
necessary for an ambulance
from the factory
manufacturing such motor
vehicles will be exempted
from Compensation cess
irrespective of place of
supply
2.
3.
89.
What is the GST rate for
1.
goods falling under HS
code 9021 40 to 9021 90?
2.
90.
91.
92.
What is the HS code for
Office revolving chairs?
What is the GST rate for
Portable and Mobile
Toilets?
What is the GST rate on
Rakhi?
HS code 8703 covers specialised vehicles,
which includes ambulances.
Motor vehicles cleared as ambul

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Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

Q. When will e-way bill system be applicable?
Ans. As decided at the 24th GST Council meeting, nationwide e-way Bill will be made compulsory from 01.02.2018; trials to start from 16.01.2018
Q. What is the last date for filing TRAN-1?
Ans. 27.12.2017. Please refer Orders 9/2017-GST and 10/2017-GST, both dated 15.11.2017
Q. Does aggregate turnover include value of inward supplies received on which RCM is payable?
Ans. Ag

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Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi
GST
Dated:- 27-12-2017

DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
FIFTH FLOOR, MTNL TELEPHONE EXCHANGE BUILDING
8-BHIKAJI CAME PLACE, NEW DELHI-110066
F. No. V(30)/DGGST/Nodal Officer/21/2017/1222
Dated 15/12/2017
To
All the Chief Commissioners of GST
Madam/Sir,
Sub: Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi.
The DGGST have been created

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ITC ON BUS PURCHASE – GIVEN ON RENT TO COMPANY FOR THEIR EMPLOYEES PICK UP AND DROP
Query (Issue) Started By: – RAVINDRA SANCHETI Dated:- 27-12-2017 Last Reply Date:- 13-3-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Hello Sir
I have following query
– Assessee have purchased one Bus and one car to give on rent to different companies for their employees and guest pick up and dropping facility. They charged rent on monthly basis including per KMS basis. Need clarifications on following with reference to Notification no 11/2017, 20/2017, 31/2017 of Central Tax (Rate)
1. What should be the SAC code for rent services – 9964 passenger transport services or 9966 Rental Services of Transport Vehicle. As per me should be 9966.

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en on Rent .
As per Sec 17(5)(a) – ITC will not be available on PURCHASE OF MOTOR VEHICLE & OTHER CONVEYANCE except when it is for transportation of passengers . It will not be correct to avail the credit on Rental services.
Clause vi – 9964 covers where owner of motor vehicle used it for transporting passenger . In your case its being rented out , hence it covers under 9966 .
Regards
Reply By CS SANJAY MALHOTRA:
The Reply:
ITC Credit is available if the vehicle is given on rent. It's usage can be for any purpose and in your case, the service rendered is Renting of Motor Vehicle and ITC admissible.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,
Sir, Such replies/clarification are worth saving to be used as ready

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The Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 27-12-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-2 Dated 27th December, 2017
Notification No. 70/2017-State Tax
No. EXN-F(10)-43/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
(2) They shall come into force with effect from 21st December, 2017.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supp

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ue
Integrated Tax
Central Tax
State/Union
Territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is b

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ame –
Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies ” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which

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xable Value
Integrated Tax
Central Tax
State/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(d) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
“.
By Order,
Additional Chief Secretary (E&T) to the
Government of Himachal Pradesh
Note:- The principal rules were published in the Gazette of Himachal Pradesh vide notification No. EXN-F(10)-13/2017, dated the 27th June, 2017, published vide number EXN-F(10)-13/2017, dated the 29th June, 2017 and last amended vide notification No. 55/2017-

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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 529 Dated:- 27-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 27th December, 2017
SRO 529 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendation of the council, hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely: –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTTN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State / UT Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
Rate
Taxable value
Amt
Rate
Taxable value
Amt
1
2
3
4

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–
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by suppli

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e DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby unde

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In order to delegates the power to all jurisdictional Joint Commissioners (ST) in the Divisions to authorize officers in the Division to exercise powers under sub-section (12) of Section 67 of the Andhra Pradesh Goods and Services Tax Act, 2017.
NO.CCW/GST/74/2017 Dated:- 27-12-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
ORDER NO.CCW/GST/74/2017
DATED 27-12-2017
In partial modification of the proceedings of the undersigned in the re

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ITC ON MOTOR VEHICLE INSURANCE
Query (Issue) Started By: – susmis666 susmis666 Dated:- 26-12-2017 Last Reply Date:- 23-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
I have a firm named as 'xyz solutions' (trade name). The firm has GST registration and I am the sole proprietor of this firm (legal name = my name).
I have a car having commercial registration with taxi passing. The vehicle is being used for public transport. Here the vehicle is registered under my name.
And here is my question, "would i be able to claim the ITC on GST amount on buying/renewal of the motor vehicle insurance policy?"
Awaiting response, Thanks…
Reply By KASTURI SETHI:
The Reply:
Not allowed.
Reply By KA

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Total collection under GST for the month of December 2017 has been 80,808 crores till 25th December 2017
GST
Dated:- 26-12-2017

Total Revenue Collection under GST: The total collection under GST for the month of December 2017 has been ₹ 80,808 crores till 25th December 2017. 99.01 lakh taxpayers have been registered under GST so far till 25th December, of which 16.60 lakh are composition dealers which are required to file returns every quarter. 53.06 lakh returns have been filed for the month of November till 25th December.
Revenue of States: Of the ₹ 80,808 crores collected under GST for the month of December, 2017 (upto 25th December), ₹ 13,089 crores have been collected as CGST, ₹ 18,650 crores has

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TRAN1 ITC REVERSAL
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 26-12-2017 Last Reply Date:- 27-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I want to know what is the amount to be entered in Tran1 Table 5c "ITC reversal relatable to C-Forms & F-Forms" and Transition ITC.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
You need to enter differential Tax amount for pending Form C/F/H/I Form .
It means you paid concessional amount and issue thes

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Modification of PAN number in GST Registration
Query (Issue) Started By: – Balasubramanian Muthusamy Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
We are a Registered Dealer in Sales Tax TamilNadu .We have transitioned from Sales Tax to GST and got a Registration Number & Certificate.
1.We are a HUF firm with one sole Proprietor and with HUF Pan Number.
2.Our proprietor is also an Individual Assessee in Income-tax having seperate Pan Number. It is active and filing IT returns every year.
3.Now the Problem is when Registering with GSTin ,the individual Pan Number was /had to be selected and got the GSTin Number with Individual Pan number.
4.We want to modify the Pan N

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Frequently Asked Questions – GST
GST
Dated:- 26-12-2017

Q. What are the requirements for clearance of physician samples distributed free of cost?
Ans. In case of clearance of free physician samples, the ITC availed on the said samples has to be reversed under S. 17(5)(h) of the CGST Act, 2017. No tax is payable on clearance of physician samples distributed free of cost as the value of supply is zero.
Q. I am a software company. If I import software services, am I eligible to pay IGST?
Ans. Yes, as it is an inter-State supply under section 7 (4) of the IGST Act, you will be liable to pay IGST
Q. I export services, but turnover is below threshold. Should I take registration?
Ans. Yes, as it is an inter-State supply, you are

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composition levy- sale of capital goods
Query (Issue) Started By: – Richa Goyal Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
I AM REGISTERED UNDER THE COMPOSITION SCHEME. I HAVE TO SELL SOME CAPITAL GOODS BOUGHT LAST YEAR.. DO I CHARGE GST ON THE SALE OF USED CAPITAL GOODS AND IF YES.. THEN AT WHAT RATE?
Reply By ANITA BHADRA:
The Reply:
No as the composition dealer cannot collect tax paid
Reply By MARIAPPAN GOVINDARAJAN:
The Reply

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Shipping Bill Number & Date in Export
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
In GSTR1 , Export Invoice summary there is option to mentioned the shipping Bill NO. & date.
In our case we have passed shipping bill on basis of our export invoice (Not Tax Invoice) in foreign currency which is earlier of our tax invoice. while entering the same detail in GSTN export invoice summary syst

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Pr. Commissioner, CGST, Mumbai South Versus Tata Consultancy Services Ltd.
Service Tax
2018 (1) TMI 533 – CESTAT MUMBAI – TMI
CESTAT MUMBAI – AT
Dated:- 26-12-2017
ST/S/92940, 92981, 92983, 92985, 92987/17 & ST/87467, 87556, 87557, 87558, 87559/17 – M/90944-90948/2017
Service Tax
Mr. M.V. Ravindran, Member (Judicial) And Mr. C.J. Mathew, Member (Technical)
Shri M.K. Sarangi, Joint Commissioner (AR), for appellant
Shri S.B. Ghabawalla, C.A. for respondent
ORDER
Per: M.V. Ravindran
All these five applications are filed by the Revenue for staying the operation of the impugned order-in-appeal No.SK/07-11/LTU MUM/2017-18 dated 8.5.2017.
2. Heard both sides and perused the records.
3. On perusal of the records, it tran

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the case of mPortal India Wireless Solutions P. Ltd. Vs. CST, Bangalore – 2012 (27) STR 134 (Kan). He would submit that a similar issue came up before Hon'ble Madras High Court in the case of CCE, Coimbatore Vs. Sutham Nylocots – 2014 (306) ELT 255 (Mad.). He would submit that the said decision of the Hon'ble Madras Court specifically discusses the issue of eligibility to avail cenvat credit before the unit is being registered.
5. Learned Chartered Accountant submits that subsequent to the decision of mPortal India Wireless Solutions P. Ltd, Hon'ble Karnataka High Court in the case of CST, Bangalore Vs. Kyocera Wireless (India) Pvt. Ltd. – 2016 (43) STR 542 (Kar.) have reiterated their findings in the judgment of mPortal India Wire

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Waives late fee for July, 2017 in FORM GSTR-3B
KA. NI-2-1936/XI-9(42)/17 Dated:- 26-12-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-1936/XI-9(42)/17-U.P. Act-1-2017-Order(95)-2017
Lucknow : Dated : December 26, 2017
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), read with

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Corrigendum of the english version of the GST Circular 04/2017 number F.17(134)/ACCT/GST/2017/2923 Dated 12.12.17.
F.17(134)ACCT/GST/2017/2968 Dated:- 26-12-2017 Rajasthan SGST
GST – States
Government of Rajasthan
Commercial Tax Department
No. F.17 (134) ACCT/GST/2017/2968
Date- 26-12-2017
CORRIGENDUM
The English version of GST Circular No. 04/2017 number F.17 (134) ACCT/ GST/2017/2923 dated 12.12.2017 shall be read with following correction:
At column no. 2 of the page number 11,

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Corrigendum to the Notification of the TSGST (Thirteenth Amendment) Rules,2017.
F.1-11(91)-TAX/GST/2017(Part) Dated:- 26-12-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2017(Part)
Dated, Agartala, the 26th December, 2017.
CORRIGENDUM
In the notification of the Tripura State Goods and Services Tax (Thirteenth Amendment) Rules, 2017 of the Government of Tripura, in the Department of Fin

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Caterpillar India Pvt. Ltd. Versus Commissioner of CE & ST, LTU-Chennai [sought to be changed as CGST And CE Chennai South]
Central Excise
2018 (3) TMI 330 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-12-2017
E/Misc/41558/2017 (by Dept.), E/41845/2017 – A/43382/2017
Central Excise
Shri Madhu Mohan Damodhar, Member (Technical)
Shri M. Kannan, Advocate – For the Appellant
Shri K.P. Muralidharan, AC (AR) – For the Respondent
ORDER
The MA has been filed by Revenue for change of cause title from Commissioner of Service Tax, Chennai to “The Commissioner of GST & Central Excise, Chennai South Commissionerate” consequent upon the introduction of GST and the resultant change in the jurisdiction.
2. After hearing bo

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ready paid. Penalty of Rs. 18,50,755/- was also imposed under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act. On appeal, Commissioner (Appeals) vide the impugned order dt. 29.05.2017 inter alia held that for the period prior to April 2011, 100% penalty would be payable by the appellant and that for the period subsequent to April 2011 benefit of 50% of penalty is accorded. Hence this appeal.
4. Today, when the matter came up for hearing, on behalf of appellant, Ld. Advocate, Shri M. Kannan submits that based on the order of the original authority, they had already paid up 25% of the penalty. As they had already paid up the duty liability and interest even before issue of show cause notice, they ava

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Advocate, that benefit can be taken suo motu so as long as the other conditionalities are satisfied. In this case appellant had already paid up the duty liability and interest well before issue of SCN. Accordingly, they are very much entitled to avail benefit of reduced penalty. In the circumstances, Commissioner (Appeals) has exceeded his brief in ordering 100% penalty before April 2011 and 50% penalty thereafter. The impugned order therefore cannot sustain and is set aside. Appeal is allowed to the extent of restricting the penalty payable by the appellant only under Rule 15 (2) of CCR 2004 / 11AC of C.E. Act to 25% of the penalty imposed by the original authority.
(Dictated and pronounced in open court)
Case laws, Decisions, Judgem

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Transitional credit of input and input service under TRAN-1
Query (Issue) Started By: – Yatin Bhopi Dated:- 25-12-2017 Last Reply Date:- 25-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Expert,
We have input and input services received (enter in the books) prior to 1st July 2017 but for various reasons(eg. non receipt of documents, pending inspections, by human error) we have not availed CENVAT credit in ER-1.
1. Now while entering the invoices in TRAN-1 (7b) when we put "Date on which entered in recipients books of account" prior to 1st July 2017 (say 30th June 2017) credit is denied and not accepted on portal saying that date should not be prior to 1st July 2017.
2. Where we have paid service tax un

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RELATED TO ITC-04
Query (Issue) Started By: – NANDA H.L. Dated:- 25-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts
Related to ITC-04 form, we need to update the inputs / capital goods sent to job worker & also received from job worker. The due date for ITC-04 of Jul – Sep before 31st Dec.
My query whether following transactions need to update in ITC-04
* Tools sending for resharpening / coating
* Gauges & Instruments sending for

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commission agent – pure agent
Query (Issue) Started By: – Richa Goyal Dated:- 25-12-2017 Last Reply Date:- 28-12-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I am working as an agent and raising a bill as below
service purchased as pure agent: 60000
gst on pure agent @5% 3000
commission 30000
gst @18% 5400
Total 98400/-
Question: Invoice of ₹ 63,000/- for services as a pure agent has been raised on me and I am entitled to take credit for the same. Do I show the amount as a pure agent as 63,000/- or of only ₹ 60,000/- .
Kindly guide.
Reply By KASTURI SETHI:
The Reply:
Are you sure you are a pure agent ? I doubt you conform to the parameters of 'Pure Agent'. What is the nature of service i.e. f

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works contract under gst
Query (Issue) Started By: – MOHAN KUMAR Dated:- 25-12-2017 Last Reply Date:- 24-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Hi all, seasons greetings, new here and new GST registered. i am a interior decorator and designer and have registered my firm under gst works contract. was trying to understand works contract under gst, came to know its treated as service and not goods and sales. actually in our nature of work we both service and sell goods t

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Frequently Asked Questions – GST
GST
Dated:- 25-12-2017

Q. Is a job worker required to take registration?
Ans. As job work is a service, it would be considered a supply and the job worker would be required to obtain registration if his aggregate turnover exceeds ₹ 20 lakhs or, ₹ 10 Lakhs in special category states except the State of Jammu and Kashmir.
Q. I short paid tax for the month of Sep 2017 and will deposit the remaining now. Is interest applicable?
Ans. Yes. Interest is applicable on this.
Q. Are local bodies allowed to make deduction under section 51? If not, how do I claim refund of the same?
Ans. No, deduction under section 51 has not yet been notified. For refund of wrongly deducted tax, please

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