Author: admin_gst

GST : Frequently Asked Questions
GST
Dated:- 6-10-2017

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GST: Frequently Asked Questions
Is RWA legally bound to pay GST if it members are
paying less than Rs 5000 per month as
NATION
TAX
MARKET
Yes, if the consideration received exceeds the
threshold of Rs. 20 lakhs per annum, RWA has to
subscription but its total annual collection by way register and pay GST.
of subscription is more than Rs 20 lakhs?
Is it possible to edit FORM GSTR-

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FAQ – GST
GST
Dated:- 6-10-2017

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whort of mo« GOODS AND S
FREQUENTLY
ASKED
QUESTIONS
Query
Queries relating to GST
have been scrutinise
SN
S.
No.
1.
What is the GST rate for rice bran?
2.
Reply
1. Rice bran falls under HS code 2302.
Rice bran for use as aquatic feed including shrimp feed
and prawn feed, poultry feed & cattle feed attracts Nil
GST.
3. Rice bran for other uses attracts 5% GST.
2
What is the GST rate on “De-oiled rice
bran” produced during extraction of
1
vegetable oil from 'Rice Bran'?
2
HS code 2306 includes de-oiled rice bran obtained as a
residue after the extraction of oil from rice bran.
De-oiled rice bran attracts 5% GST irrespective of use.
3
4
5
6
7
8
9
40
What is the GST rate on seeds of wheat, The GST rate on seeds of wheat, paddy for sowing purpose
paddy for sowing purpose?
is Nil.
What is HS code and GST rate of Sangari is dried vegetable and fall under HS co

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nd is it different from Rice
bran?
under HS code 1212, and attract Nil rate of GST.
1
Cereal straw and husks, including rice husks or rice
hulls, unprepared, whether or not chopped, ground,
pressed or in the form of pellets fall under HS code 1213
and attract Nil GST.
2 Rice bran falls under HS code 2302 and attracts Nil
GST if supplied as aquatic feed including shrimp feed
and prawn feed, poultry feed & cattle feed or 5% if
supplied for other purposes.
LAZL
10 What is the HS Code and GST rate on
Peanut Chikki, Rajgira Chikki, Sesame
Chikki, and shakkarpara?
11
12
13
14
What is the HS Code and GST rate on
Nutritious diet (Pushtaahar) being
distributed under the Integrated Child
Development Scheme?
What is the HS Code and GST rate on
sharbat?
What is the HS Code and GST rate on
chena products, halwa, barfi (i.e. khoya
product), laddu?
1
As per HS explanatory notes, HS code 1704 covers
most of the sugar preparations which are marketed in a
solid or semi-so

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luding those
consisting of mixtures of natural products).
2 Thus, resin coated sand falls under HS code 3824 and
attract 18% GST.
What is the HS code of Jute and Khadi 1 Jute bags fall under HS Code 4202 22 30 and attract
bags for use in schools or offices?
GST rate of 18%.
2 Khadi bags fall under HS code 4202 22 20 and attract
GST rate of 18%.
What is the GST rate on “stitched Sal Leaf Articles of plaiting material including stitched Sal leaf plates
plate” used as plate for eating?
fall under HS code 4602 and attract 12% GST.
What is the GST rate on ropes / baskets Articles of plaiting material, including baskets, fall under HS
made up of Sabai Grass?
code 4602 and attract 12% GST.
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).
What is the HS code and GST rate on:
(a) embroidery o

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d with sale value
exceeding Rs. 1000 per piece attract 12% GST.
1 The GST rate on all sarees of silk, cotton or man-made
fabrics [whether or not with embroidery or chikan work]
is 5%.
2 However, GST rate on sarees woven of metal thread or
metallised yarn under HS code 5809 is 12%.
These are agricultural hand tools.
1
2 Agricultural hand tools fall under 8201 and attract Nil GST.
The HS code of Chaff cutter is 8436 10 00 and it attracts
GST rate of 12%.
24
What is the HS code and GST rate of
parts of sewing machine?
1 The HS code for sewing machine is 8452 and it attracts
12% GST.
2 However, parts of sewing machine falling under HS
code 8452 attract 18% under the residual entry S. No.
453 of Schedule III of the notification prescribing GST
rates.
25
What is the HS code and GST rate of 1
parts of machines falling under HS code
8432, 8433, 8434 and 8436?
26
27
28
29
2
Machines falling under HS codes 8432, 8433, 8434 and
8436 attract 12% GST.
However, parts

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ion chains for cycles, automobiles or
machinery.
(b) Anchor or mooring chains; lifting, haulage or towing
chains; automobile skid chains.
(c) Mattress chains, chains for sink stoppers, lavatory
cisterns, etc.
(d) All these chains may be fitted with terminal parts or
accessories (e.g., hooks, spring hooks, swivels,
shackles, sockets, rings and split rings and tee
pieces).
(e) They may or may not be cut to length, or obviously
intended for particular uses.
2 Thus, two wheeler chains fall under HS code 7315 and
attracts 18% GST.
30
31
32
33
33
34
34
Chain and parts thereof, of iron or steel
falling under 7315 20, 7315 81, 7315
82, 7315 89, 7315 90 [HS code 7315]
attract 18% GST. What is GST rate on
Chain and parts thereof, of iron or steel
falling under 7315 11 00, 7315 20 and
7315 19 00?
Whether, motor vehicles cleared as
ambulances duly fitted with all the
fitments, furniture and accessories
necessary for an ambulance from the
factory manufacturing such m

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ith all the fitments, furniture and accessories
necessary for an ambulance in the factory
manufacturing such motor vehicles and not elsewhere.
1 Walkie Talkie Sets/Radio Trunking Terminals fall under
HS code 8525 60 and attract 28% GST.
2 However, two-way radio (Walkie talkie) falling under HS
code 8525 60 used by defence, police and paramilitary
forces attract 12% GST.
1
All goods of HS code 9021 attract 12% GST.
2 However, assistive devices specified in List 3
appended to Schedule I of the notifications relating to
CGST/IGST/SGST rates attract 5% GST.
3 Also, hearing aids falling under HS code 9021 attract Nil
GST.
These items fall under HS code 3926 and attract 28% GST.
35 What is the classification and GST for These items fall under HS code 4911 and attract 12% GST. >
printed menu cards single sheet, folded
36
37
38
39
or laminated or Multi sheet hard bonded
like a book with or without covers which
are used by hospitality industry?
What is the classificatio

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GST taxability on certification courses by employees
Query (Issue) Started By: – RameshBabu Kari Dated:- 6-10-2017 Last Reply Date:- 7-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
A Software company reimburses certification course done by the employees of the company through online from the institute located in USA in non taxable territory. After completion of the Course, company will reimburse to expenditure inccured to get that certificate and does it attr

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cancellation of registration
Query (Issue) Started By: – kantipudi satyanarayana Dated:- 6-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
For cancellation of registration GST REG 16 has been prescribed. But it has not so far been activated in the portal. What is the fate of the migrated assessee If he is not allowed to cancel his GST regn when he expects that his gross receipts would be below the threshold limit. Whether shall he not raise tax invoices till GST REG 16 is activated? Or shall he keep on issuing tax invoices without charging GST? What about filing of GST Returns? Can he show his monthly taxable turnover to be nil? Is it fair on the part of the Govt not to allow the assessee to c

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in the Common Portal which are being rectified by Govt. It will take time. Rightly advised by an expert.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 22 (2) of CGST Act, "every person who, on the day immediately preceding the appointed day, is registered or holds a licence under an existing law, shall be liable to be registered under this Act with effect from the appointed day.
If your turnover is below the limit of ₹ 20 lakhs, please contact your range officer or Seva Kendra of your Commissionerate seeking their help in cancellation of the registration.
Reply By kantipudi satyanarayana:
The Reply:
Dear experts,
thanks for your timely response. I wish to invite your attention to the following:
1.

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SUPPLY TO SEZ WITH IGST WITHIN SAME STATE ACCEPTABLE
Query (Issue) Started By: – nandankumar roy Dated:- 6-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 6 Replies
GST
DEAR SIR,
TO AVOID BOND WE HAVE SUPPLIED TO SEZ UNIT WITH IGST WITHIN SAME STATE. WHETHER IT WILL BE CREATE ANY PROBLEM IN RETURN AND SALES IS ONLY YRLY 12 LACS APPX. PL HELP.
N K ROY
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 2 (m) (ii) of THE SPECIAL ECONOMIC ZONES ACT, 2005 “export” means supplying goods, or providing services, from the Domestic Tariff Area to a Unit or Developer. Therefore any supply made to SEZ is treated as export and liable to pay IGST. Therefore your supply on payment of IGST even though the supply is within the same State is in order. For detailed procedure for export please see Circular No. 8/8/2017-GST dated 4.10.2017 issued by CBEC which is available in TMI web site.
Reply By nandankumar roy:
The Reply:
THANKS SIRJI,
ROY

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g that such supply may be an exempt supply.
(3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely:
(a) he may supply goods or services or both under bond or Letter of Undertaking,subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or
(b) he may supply goods or services or both, subject to such conditions,safeguards and procedure as may be prescribed, on payment of integrated tax andclaim refund of such tax paid on goods or services or both supplied,in accordance with the provisions of section 54 of the Central Goods and Services Tax Actor the rules made there under.
So from above it will not create any problem.
Reply By Kishan Barai:
The Reply:
In exercise of the powers conferred by section 54 of the Central Goods and Services Tax Act, 2017, and section 20 of the Integrated Goods and Services Tax Act,

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017) or any of the existing laws in force in a case where the amount of tax evaded exceeds two hundred and fifty lakh rupees;
(ii) the Letter of Undertaking shall be furnished on the letter head of the registered person, in duplicate, for a financial year in the annexure to FORM GST RFD – 11 referred to in sub-rule (1) of rule 96A of the Central Goods and Services Tax Rules, 2017 and it shall be executed by the working partner, the Managing Director or the Company Secretary or the proprietor or by a person duly authorised by such working partner or Board of Directors of such company or proprietor;
(iii) where the registered person fails to pay the tax due along with interest, as specified under sub-rule (1) of rule 96A of Central Goods and Services Tax Rules, 2017, within the period mentioned in clause (a) or clause (b) of the said sub-rule, the facility of export without payment of integrated tax will be deemed to have been withdrawn and if the amount mentioned in the said sub-rule

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GSTR -4 COMPOSITION RETURN
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 6-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
SIR,
A RETURN IN FORM GSTR-4 CAN NOT BE FILED WITHOUT WITHOUT AUTO POPULATING THE DATA IN GSTR-2 FOR THE Q.ENDING 30.09.2017. PLEASE LET ME KNOW THE WAY .
Reply By KASTURI SETHI:
The Reply:
Software is likely to be amended. So many deficiencies are therein. Date of quarterly return may be extended because still filing

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TROLLY FOR AGRICULTURE USE-RATE AND HSN CODE
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 6-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
SIR,
I WANTS TO KNOW THE HSN CODE AND RATE OF GST ON THE SALE OF TROLLY USED BY AGRICULTURIST TO BE ATTACHED WITH TRACTOR.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
The HSN Code is 8716 attracting CGST @ 6% vide sl. No. 210 of Schedule II of Notification No. 2/2017-Central Tax (Rate) dated 2806

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GST implementation – Hasty turns out nasty
By: – Swati Kharkia
Goods and Services Tax – GST
Dated:- 6-10-2017

Anticipations from over a decade were put to rest on July 1, 2017 when India's biggest tax reform since independence, "Goods and Services Tax"(GST) was launched. With an attempt to create historic mark, the Government although claims to have succeeded in this “smooth transition” from the earlier tax regime to the new tax regime, but the scenarios after 75 days of its implementation does not justify the same.
GST – “A Goods & Simple Tax” as christened by our Hon'ble Prime Minister to make it look simple, but it didn't really change the hard realities faced by the public. Even after multiple representations from various sectors to postpone the date of the implementation of this “historic reform”, GST was implemented as planned by the Government albeit after 3 months from the scheduled date of 1st April 2017. Was the “timeliness” actually fruitful?

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to study and understand “as soon as possible” began. No complaints still, people started managing and memorising all they could to survive in the new regime with the typical Indian attitude of 'Jugaad'.
But… Just as they started understanding and implementing whatever they had learnt, “amendments” to the notifications started flowing in! Ah, Forget and Re-learn – The law of survival. More and more notifications were issued after 1st July which kept amending what was notified at an earlier date. When the government itself was not sure how things should be placed, with the GST Council also not being clear on the modalities (despite so many meetings at the cost of the public money), the public is expected to adapt to the new system. No complaints still, people continued the process of forgetting and relearning.
With an approach to minimising tax evasion, monthly return filing system was adopted in GST. But as soon as the first due date approached, the Government seeming unready w

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sperately trying to figure out if the GSTN works and captures data.
My grievance is that if the system is not able to handle so many users together, if the bandwith is so weak, if the ASP/GSP are not properly trained, if the forms are not ready for use, then why is the monthly system of filing not being done away with! Is the extension in deadlines an intelligent solution to this disease of “system error”? Or is it the manner in which time is given to the developer of the GSTN to put its house in order (both internally and externally)!
Its high time the Government, more particularly the Hon'ble Prime Minister intervene and wield its power to ensure the GSTN is up and running with the expectancy of more than 80 lakh users all at one time. The Government should also reconsider its decision and change the monthly system of filing returns to quarterly or half yearly. This will give the Government more time to put build a reliable network and enable the Government to revert to monthly com

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Relaxed procedure for submission of Letter of Undertaking / Bond for export
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 6-10-2017

Introduction: In this article we shall be discussing about revised & consolidated procedure for submission of letter of undertaking / Bond for export without payment of IGST.
Central Govt. vide its circular no. 8/2017 dated 04/10/2017 has revised, relaxed and consolidated the procedure for submission of letter of undertaking / Bond for export without payment of IGST which is enumerated below:
1. Due to the difficulties being faced by the exporters in submission of bonds/Letter of Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017 has been issued which extends the facility of LUT to all exporters under rule 96A of the Central Goods and Services Tax Rules, 2017 (hereafter referred to as “the CGST Rules”) subjec

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egrated tax except those who have been prosecuted for any offence under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds two hundred and fifty lakh rupees unlike Notification No. 16/2017-Central Tax dated 7th July, 2017 which extended the facility of export under LUT to status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-2020 and to persons receiving a minimum foreign inward remittance of 10% of the export turnover in the preceding financial year which was not less than Rs. one crore.
* Validity of LUT: The LUT shall be valid for the whole financial year in which it is tendered. However, in case the goods are not exported within the time specified in sub- rule (1) of rule 96A of the CGST Rules and the registered person fails to pay the amount mentioned in the said sub-rule, the facility of export under LUT will be deemed to have been withdrawn. If the amount mentioned

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tor. The bond, wherever required, shall be furnished on non-judicial stamp paper of the value as applicable in the State in which the bond is being furnished.
Documents for LUT: Self-declaration to the effect that the conditions of LUT have been fulfilled shall be accepted unless there is specific information otherwise. That is, self- declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of Notification No. 37/2017- Central Tax dated 4th October, 2017. Verification, if any, may be done on post-facto basis.
Time for acceptance of LUT/Bond: As LUT/Bond is a priori requirement for export, including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority. It is clarified that LUT/bond should be accepted within a period of three working days of its receipt along with the self-declaration as stated in para 2(d) above by the exporter. If the LUT / bond is not accepted within a period of three worki

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ord of such entries shall be furnished to the Central tax officer as and when required.
Sealing by officers: Till mandatory self-sealing is operationalized, sealing of containers, wherever required to be carried out under the supervision of the officer, shall be done under the supervision of the central excise officer having jurisdiction over the place of business where the sealing is required to be done. A copy of the sealing report would be forwarded to the Deputy/Assistant Commissioner having jurisdiction over the principal place of business.
Purchases from manufacturer and Form CT-1: It is clarified that there is no provision for issuance of CT-1 form which enables merchant exporters to purchase goods from a manufacturer without payment of tax under the GST regime. The transaction between a manufacturer and a merchant exporter is in the nature of supply and the same would be subject to GST.
Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is

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account of a non-resident bank situated in any country other than a member country of Asian Clearing Union (ACU) or Nepal or Bhutan”.
Accordingly, it is clarified that the acceptance of LUT for supplies of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of whether the payments are made in Indian currency or convertible foreign exchange as long as they are in accordance with the applicable RBI guidelines. It may also be noted that the supply of services to SEZ developer or SEZ unit under LUT will also be permissible on the same lines. The supply of services, however, to Nepal or Bhutan will be deemed to be export of services only if the payment for such services is received by the supplier in convertible foreign exchange.
l. Jurisdictional officer: In exercise of the powers conferred by sub-section (3) of section 5 of the CGST Act, it is hereby stated that the LUT/Bond shall be accepted by the jurisdictional Deputy/Assistant Commissioner having

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Registration of Tax Deductor at Source under GST
F.12(5)FD/Tax/2017 Dated:- 6-10-2017 Rajasthan SGST
GST – States
GOVERNMENT OF RAJASTHAN
FINANCE (TAX) DEPARTMENT
No. F.12(5)FD/Tax/2017
Jaipur Dated : 06-10-2017
All Additional Chief Secretaries/Principal Secretaries/ Secretaries,
All Head of Departments,
Rajasthan
Subject – Registration of Tax Deductor at Source under GST
Provision related to Tax Deduction et Source (TDS) has been enumerated in Section 51 of RGST Act & CGST Act and Section 20 of the IGST Act It is provided that TDS shall be done by a department or establishment of the Central Government or State Government, or Local Authority, or Governmental Agencies or such Persons or Categories of person as may be notifi

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It is also provided that the said persons shall be liable to deduct tax from the payment made or credited to the supplier of taxable goods or services or both with effect from a date to be notified subsequently, on the recommendation of the Council, by the State Government.
At present, provisions only relating to the registration under GST are in force and the functionality for registration of Tax Deductors under GST has been made operational on the GST Common Portal (www.gst.gov.in). It is provided that a person required to deduct tax under GST may apply for registration under GST on the basis of Tax Deduction and Collection Account Number (TAN) issued under the Income Tax Act, 1961. However, it would be pertinent to note that the actual

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The Haryana Goods and Services Tax (Eighth Amendment) Rules, 2017.
96/ST-2 Dated:- 6-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
GOVERNMENT OF HARYANA
EXCISE AND TAXATION DEPARTMENT
Notification
The 6th October, 2017
No. 96/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Haryana Goods and Services Tax (Eighth Amendment) Rules, 2017.
2. In the Haryana Goods and Services Tax Rules, 2017 (herein after called the said rules), in rule 24, in sub-rule (4), for the figures, lett

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The Jharkhand Goods and Services Tax (Seventh Amendment) Rules, 2017.
Va Kar/GST/07/2017-S.O. No. 089 Dated:- 6-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
5th October, 2017
S.O. No. 89 Dated- 6th 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 (Seventh Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, this notification shall be deemed to be effective from 15th September, 2017.
2. In the Jharkhand Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 –
(i) after sub-rule (3), the following sub-rule shall be inserted, namely:-
“(3A) Notwithstanding anything contai

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nserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf.”;
4. In the principal rules, in rule 122, in clause (b), after the words “Commissioners of State tax or central tax”, the words “for at least one year” shall be inserted;
5. In the principal rules, in rule 124, –
(i) for sub-rule (3), the following sub-rule shall be substituted, namely:-
“(3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of India:
Provided that where a retired officer is selected as a Technic

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the close of each quarter.";
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment;
Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Government of Jharkhand, Commercial Taxes Department, notification published in the Jharkhand Gazette vide number S.O 84 dated 5 October, 2017;
8. In the principal rules, with effect from the 1st day of July

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Filco Trade Centre Pvt. Ltd And 1 Versus Union of India And 1
GST
2018 (4) TMI 1006 – GUJARAT HIGH COURT – 2018 (11) G. S. T. L. 304 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 6-10-2017
Special Civil Application No. 18433 of 2017
GST
MR. AKIL KURESHI AND MR. BIREN VAISHNAV, JJ.
For The Petitioner : Uchit N Sheth, Advocate
ORDER
1. Leave to amend.
2. The petitioners have challenged the condition contained in clause (iv) of subsection (3) of section 140 of the Central GST Act

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compulsory registration for exporteres
Query (Issue) Started By: – VEMULA CHANDRASEKHAR Dated:- 5-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Can any one guide on requirement of GST registration for a person who is exporter of services with the turnover of below 20 lakhs
Reply By KASTURI SETHI:
The Reply:
The element of inter-State sale is also involved. So no threshold exemption is available. However, export is zero rated and you can avail GST paid on inputs, input services etc. Registration is required.
Reply By Ganeshan Kalyani:
The Reply:
Registration is required.
Reply By Himansu Sekhar:
The Reply:
Exports are treated as interstate supply. On such a situation regn. Is mandato

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GTA Services
Query (Issue) Started By: – NS tawar Dated:- 5-10-2017 Last Reply Date:- 5-10-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir
Require discusssion and opinion on following Scenario –
A Goods Transport Agency ( Let Say GTA -A) contacted to an other GTA, Truck Owner ( Lets Say GTA-B) to supply a truck to company ( Lets say comapany – C) for transportation of Goods . In This Case GTA -B Issued Invoice to GTA-A charging CGST @6% and SGST @6% .
My Query are As

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Fees not paid by Student – GST
Query (Issue) Started By: – Jatinder Kumar Dated:- 5-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Sir,
We are run a private coaching centre, student paid course fees as per fees payment plan provided to student at a time of admission for example total course fees ₹ 40,000 payable as per following fees payment plan:
01.08.2017 10000
01.09.2017 10000
01.10.2017 10000
01.11.2017 10000
Please guide me, if student paid fees only August, 2017 month, from 20.09.2017 student not coming for classes & not paying fees, we are book GST liability in our books as per fees payment plan. Can i issue credit note for reverse of GST liability which is already bo

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https://www.caclubindia.com/experts/installment-not-paid-by-student-gst-2557359.asp
Reply By KASTURI SETHI:
The Reply:
When invoice is not issued , liability arises from the due date of payment as per schedule in Prospectus. You will have to pay GST for full month of September. Regarding further guidelines for October onwards, you may contact your jurisdictional Range Officer and give in writing about factual position. You may get relaxation as when no consideration is likely to be received and no service is to be supplied , GST for what and on what grounds.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
It is sufficient if you pay gst for the month of August 2017 since you have provided coaching service for the month of August 20

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, 17 you will have to prove this and intimate the department about the factual position. Then you can avoid paying GST for September, 17 ( up to 18.9.17). If you do not intimate about non receipt of consideration to the department you will have to pay GST. So to be on safer side, intimate the department. Also intimate there is no chance for recovery from the students as they have left.
Reply By Himansu Sekhar:
The Reply:
Up to sept. You have to pay gst. Afterwards gst is not leviable. If you have issued invoices from Oct. Issue credit note.
Reply By KASTURI SETHI:
The Reply:
Yes. Himanshu Ji. You are 100 % correct.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I endorse the views of Shri Himanshu
Reply By Jatinder Kumar:
The Reply:
T

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C FORMS DETAILS IN TRAN1
Query (Issue) Started By: – JOSEPH DAVID Dated:- 5-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Whether it is compulsory to fill C forms detail in TRAN1 if I am not Taking any transition credit of VAT but Taking credit of Cenvat and service tax. What if still some forms are pending and no vat credit available
REGARDS
JOSEPH DAVID
Reply By KASTURI SETHI:
The Reply:
If you do not fill Form C figures, it may mismatch the overall figures and mismatch may create problems.
Reply By Ganeshan Kalyani:
The Reply:
I agree with the views of Sri Kasturi Sir. TRAN-1 is for carry forwarding of Credit of both Central Excise/Service Tax and VAT. So if you are carry forwarding

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TDS provision – Labour Contractor
Query (Issue) Started By: – Jatinder Kumar Dated:- 5-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir,
Please note, Office staff provided by labour contractor (Un-registered dealer) to our partnership firm (Registered under GST)
Payment around ₹ 50,000 per month paid to labour contractor.
Please guide me, TDS provisions under GST is applicable or not on such transactions.
Thanks & Regards,
Jatinder Kumar
Reply By KASTURI SETHI:
The Reply:
TDS under GST is applicable on the transaction value (Excluding taxes) exceeding ₹ 2.50 lakhs. See Notification No.33/17 dated 15.9.17 effective from 18.9.17 CGST/SGST 1 % and if IGST 2%.
Reply By

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re the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees:
Provided that no deduction shall be made if the location of the supplier and the place of supply is in a State or Union territory which is different from the State or as the case may be, Union territory of registration of the recipient."
Are you falling under any of categories enumerated at (a) (b) (c) and (d) above? Then only you have to deduct TDS from the amount payable to the service provider.
You say the service provider is unregistered. In that case you have to pay the tax under reverse charge mechanism under Section 9 (3) or 9(4) of CGST Act, 2017. This is my opinion.
Reply By Jatinder Kumar:
The Reply:
Thank you very much sir,

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GST taxability on immovable property
Query (Issue) Started By: – RameshBabu Kari Dated:- 5-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
Need clarification on renting of immovable property for the commercial use.
If the owner has the properties in different states for eg. AP, TS and TN. He got registered under gst in the state of Telangana(TS) but not in AP and TN. In such cases, can owner of the property raise the bill to the tenant in AP and TN with IGST with getting registered under gst in the state of AP and TN ? Otherwise, does it need to take state-wise registration ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In my opinion he has to take State wise registrati

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Services to Nepal or Bhutan Count as Exports Only if Paid in Convertible Foreign Exchange.
Circulars
GST
Export of services – The supply of services to Nepal or Bhutan will be deemed to be ex

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India Allows Exports to Nepal, Bhutan, SEZs in Any Currency Under RBI Rules.
Circulars
GST
Export of goods to Nepal or Bhutan or SEZ developer or SEZ unit will be permissible irrespective of

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Supplies to Export Oriented Units (EOUs) under GST are taxable, but EOUs can zero-rate their exports.
Circulars
GST
GST – There is no concept of Deemed Export – supplies to EOUs are taxable l

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GST Removes “Deemed Export” Concept, CT-1 Form Eliminated for Tax-Free Merchant Export Purchases from Manufacturers.
Circulars
GST
GST – There is no concept of Deemed Export – there is no pro

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Export Containers Must Be Sealed Under Central Excise Officer Supervision Until Mandatory Self-Sealing is Implemented.
Circulars
GST
LUT – Export – Till mandatory self-sealing is operationali

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LUT or bond automatically accepted if not processed within three working days of submission.
Circulars
GST
If the LUT / bond is not accepted within a period of three working days from the dat

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