Author: admin_gst

DEPUTY COMMISSIONER/ASSISTANT COMMISSIONER AS PROPER OFFICER UNDER GST
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 13-9-2017

Vide Circular No. 1/1/2017, dated 26.06.2017 the Board assigns the following functions to Deputy Commissioner/Assistant Commissioner as proper officer in relation to various sections of CGST Act and IGST Act:
Composition levy
Section 10 (5) provides that if the Deputy Commissioner/Assistant Commissioner has reasons to believe that a taxable person has paid tax under section 10(1) despite not being eligible, such person shall, in addition to any tax that may be payable by him under any other provisions of this Act, be liable to a penalty and the provisions of section 73 or section 74 shall, mutatis mutandis apply for determination of tax and penalty.
Rule 6(3) provides that where the Deputy Commissioner/Assistant Commissioner has reasons to believe that the registered person was not eligible to pay tax under section 10 (

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on-resident taxable person shall be valid for the period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier and such person shall make taxable supplies only after the issuance of the certificate of registration. The proviso to this section provides that the Deputy Commissioner/Assistant Commissioner may, on sufficient cause being shown by the said taxable person, extend the said period of ninety days by a further period not exceeding ninety days.
Revocation of cancellation of registration
Section 30 provides that subject to such conditions as may be prescribed, any registered person, whose registration is cancelled by the Deputy Commissioner/Assistant Commissioner on his own motion, may apply to such officer for revocation of cancellation of the registration in the prescribed manner within thirty days from the date of service of the cancellation order. The Deputy Commissioner/Assistant Commissioner may, in such m

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rder in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant.
The Deputy Commissioner/Assistant Commissioner may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. The Deputy Commissioner/Assistant Commissioner shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. Upon receipt of the information or clarification in FORM GST REG-24, the Deputy Commissioner/Assistant Commissioner shall pro

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und of any tax and interest, if any, paid on such tax or any other amount paid by him, may make an application before the expiry of two years from the relevant date in such form and manner as may be prescribed. Rule 54(5) provides that if, on receipt of any such application, the Deputy Commissioner/Assistant Commissioner is satisfied that the whole or part of the amount claimed as refund is refundable, he may make an order accordingly and the amount so determined shall be credited to the Fund referred to in section 57.
Rule 54 (6) provides that notwithstanding anything contained in section 54(5), the Deputy Commissioner/Assistant Commissioner may, in the case of any claim for refund on account of zero-rated supply of goods or services or both made by registered persons, other than such category of registered persons as may be notified by the Government on the recommendations of the Council, refund on a provisional basis, 90% of the total amount so claimed, excluding the amount of inpu

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fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the common portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
Rule 90(3) provides that where any deficiencies are noticed, the Deputy Commissioner/Assistant Commissioner shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the common portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies.
Grant of provisional refund
Rule 91(2) provides that the Deputy Commissioner/Assistant Commissioner, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund is du

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ding demand under the Act or under any existing law and the balance amount refundable. In cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07.
Rule 92(2) provides that where the Deputy Commissioner/Assistant Commissioner or the Commissioner is of the opinion that the amount of refund is liable to be withheld, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
Rule 92(3) provides that where the Deputy Commissioner/Assistant Commissioner is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within a period of fifteen days of the receipt of such no

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RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund.
Rule 97 (2) provides that any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the Deputy Commissioner/Assistant Commissioner, appellate authority or Appellate Tribunal or court, shall be paid from the Fund.
Interest on delayed refund
Rule 94 provides that where any interest is due and payable to the applicant under section 56, the Deputy Commissioner/Assistant Commissioner shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.
Rejection of refund
Where a registered

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e specified date, the Deputy Commissioner/Assistant Commissioner may-
* withhold payment of refund due until the said person has furnished the return or paid the tax, interest or penalty, as the case may be;
* deduct from the refund due, any tax, interest, penalty, fee or any other amount which the taxable person is liable to pay but which remains unpaid under this Act or under the existing law.
Refund of integrated tax
Rule 96 provides the procedure for refund of integrated tax paid on goods exported out of India. Rule 96(6) provides that upon transmission of the intimation of withholding refund the Deputy Commissioner/Assistant Commissioner of central tax or State tax or Union territory tax, as the case may be, shall pass an order in Part B of FORM GST RFD-07.
Provisional assessment
Rule 60 provides that where the taxable person is unable to determine the value of goods or services or both or determine the rate of tax applicable thereto, he may request the Deputy Commissioner

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ble person for payment of the difference between the amount of tax as may be finally assessed and the amount of tax provisionally assessed. Rule 98(3) provides that the Deputy Commissioner/Assistant Commissioner shall issue an order in FORM GST ASMT-04 allowing the payment of tax on a provisional basis indicating the value or the rate or both on the basis of which the assessment is to be allowed on a provisional basis and the amount for which the bond is to be executed and security to be furnished not exceeding twenty 5% of the amount covered under the bond. A bond furnished to the Deputy Commissioner/Assistant Commissioner under the State Goods and Services Tax Act or Integrated Goods and Services Tax Act shall be deemed to be a bond furnished under the provisions of the Act and the rules made there under.
Finalization of provisional assessment
The Deputy Commissioner/Assistant Commissioner shall, within a period not exceeding six months from the date of the communication of the ord

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led but who was liable to pay tax, the Deputy Commissioner/Assistant Commissioner may proceed to assess the tax liability of such taxable person to the best of his judgment for the relevant tax periods and issue an assessment order within a period of five years from the date specified under section 44 for furnishing of the annual return for the financial year to which the tax not paid relates, after giving him the reasonable opportunity of being heard.
Rule 100 (2) provides that the Deputy Commissioner/Assistant Commissioner shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT- 15.
Summary assessment
Section 64(1) provides that the Deputy Commissioner/Assistant Commissioner may, on any evidence showing a tax liability of

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the basis of which the books of account are maintained and the returns and statements furnished under the provisions of the Act and the rules made there under, the correctness of the turnover, exemptions and deductions claimed, the rate of tax applied in respect of the supply of goods or services or both, the input tax credit availed and utilized, refund claimed, and other relevant issues and record the observations in his audit notes.
Rule 101 (4) provides that the Deputy Commissioner/Assistant Commissioner may inform the registered person of the discrepancies noticed, if any, as observed in the audit and the said person may file his reply and the Deputy Commissioner/Assistant Commissioner shall finalize the findings of the audit after due consideration of the reply furnished.
Section 65(6) provides that on conclusion of audit, the Deputy Commissioner/Assistant Commissioner shall, within thirty days, inform the registered person, whose records are audited, about the findings, his ri

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50 and a penalty equivalent to the tax specified in the notice.
Section 74(2) provides that the Deputy Commissioner/Assistant Commissioner shall issue the notice at least six months prior to the time limit specified in sub-section (10) for issuance of order. Section 74(3) provides that Where a notice has been issued for any period the Deputy Commissioner/Assistant Commissioner may serve a statement, containing the details of tax not paid or short paid or erroneously refunded or input tax credit wrongly availed or utilized for such periods other than those covered under sub-section (1), on the person chargeable with tax.
Section 74(5) provides that the person chargeable with tax may, before service of notice pay the amount of tax along with interest payable under section 50 and a penalty equivalent to 15% of such tax on the basis of his own ascertainment of such tax or the tax as ascertained by the Deputy Commissioner/Assistant Commissioner and inform the Deputy Commissioner/Assistant

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for furnishing of annual return for the financial year to which the tax not paid or short paid or input tax credit wrongly availed or utilized relates to or within five years from the date of erroneous refund.
Tax collected but not paid to Government
Section 76 provides that every person who has collected from any other person any amount as representing the tax under this Act, and has not paid the said amount to the Government, shall forthwith pay the said amount to the Government, irrespective of whether the supplies in respect of which such amount was collected are taxable or not. Where any amount is required to be paid to the Government, and which has not been so paid, the Deputy Commissioner/Assistant Commissioner may serve on the person liable to pay such amount a notice requiring him to show cause as to why the said amount as specified in the notice, should not be paid by him to the Government and why a penalty equivalent to the amount specified in the notice should not be imp

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r may require any other specified officer to recover the amount so payable by detaining and selling any goods belonging to such person which are under his control or such other specified officer;
*
he may, by a notice in writing, require any other person from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the Government either forthwith upon the money becoming due or being held, or within the time specified in the notice not being before the money becomes due or is held, so much of the money as is sufficient to pay the amount due from such person or the whole of the money when it is equal to or less than that amount;
*
he may, in accordance with the rules to be made in this behalf, distrain any movable or immovable property belonging to or under the control of such person, and detain the same until the amount payable is paid; and in case, any part of the said amount payable or of the cos

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es that where any amount payable by a person to the Government under any of the provisions of the Act or the rules made there under is not paid, the Deputy Commissioner/Assistant Commissioner may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter.
Recovery of tax by sale of goods
Rule 144 provides the procedure for recovery of tax by sale of goods under the control of Deputy Commissioner/Assistant Commissioner as detailed below
* Where any amount due from a defaulter is to be recovered by selling goods belonging to such person, Deputy Commissioner/Assistant Commissioner shall prepare an inventory and estimate the market value of such goods and proceed to sell only so much of the goods as may be required for recovering the amount payable along with the administrative expenditure incurred on the recovery process;
* The said goods shall be sold through a process of auction, including e-auction, for which a notice shall be iss

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of auction. On payment of the full bid amount, the Deputy Commissioner/Assistant Commissioner shall transfer the possession of the said goods to the successful bidder and issue a certificate inFORM GST DRC-12.
* Where the defaulter pays the amount under recovery, including any expenses incurred on the process of recovery, before the issue of the notice, the Deputy Commissioner/Assistant Commissioner shall cancel the process of auction and release the goods.
* The Deputy Commissioner/Assistant Commissioner shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids.
Recovery from third person
Rule 145 provides that the Deputy Commissioner/Assistant Commissioner may serve upon a person the third person, a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. Where the third person makes the payment of the amount specified in t

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defaulter, estimate their value as per the prevalent market price and issue an order of attachment or distraint and a notice for sale in FORM GST DRC- 16 prohibiting any transaction with regard to such movable and immovable property as may be required for the recovery of the amount due;
* The attachment of any property in a debt not secured by a negotiable instrument, a share in a corporation, or other movable property not in the possession of the defaulter except for property deposited in, or in the custody of any Court, shall be attached.
* The Deputy Commissioner/Assistant Commissioner shall send a copy of the order of attachment or distraint to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Deputy Commissioner/Assistant Commissioner to that effect;
* Where the property subject to the attachment or distraint under sub-ru

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of such sale, reduced by his commission, as may be required for the discharge of the amount under recovery and pay the amount remaining, if any, to the owner of such instrument or a share.
* The Deputy Commissioner/Assistant Commissioner may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be.
* The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice.
* Where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the Deputy Commissioner/Assistant Commissioner may sell them forthwith.
* Where any claim is preferred or any objection is raised with regard to t

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ant Commissioner is satisfied that the property was, on the said date, in the possession of the defaulter as his own property and not on account of any other person, or was in the possession of some other person in trust for him, or in the occupancy of a tenant or other person paying rent to him, the Deputy Commissioner/Assistant Commissioner shall reject the claim and proceed with the process of sale through auction.
* The Deputy Commissioner/Assistant Commissioner shall issue a notice to the successful bidder inFORM GST DRC-11requiring him to make the payment within a period of fifteen days from the date of such notice and after the said payment is made, he shall issue a certificate inFORM GST DRC-12specifying the details of the property, date of transfer, the details of the bidder and the amount paid and upon issuance of such certificate, the rights, title and interest in the property shall be deemed to be transferred to such bidder:
* Where the highest bid is made by more than

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he debtor from making payment thereof until the receipt of a further order from the Deputy Commissioner/Assistant Commissioner;
* in the case of a share, the person in whose name the share may be standing from transferring the same or receiving any dividend thereon;
* in the case of any other movable property, the person in possession of the same from giving it to the defaulter.
A copy of such order shall be affixed on some conspicuous part of the office of the Deputy Commissioner/Assistant Commissioner, and another copy shall be sent, in the case of debt, to the debtor, and in the case of shares, to the registered address of the corporation and in the case of other movable property, to the person in possession of the same. A debtor, prohibited, may pay the amount of his debt to the Deputy Commissioner/Assistant Commissioner, and such payment shall be deemed as paid to the defaulter.
Attachment of property in custody of courts or Public Officer
Rule 152 provides that where the

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nterest or such other order as the circumstances of the case may require. The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same.
Recovery through land revenue authority
Rule 155 provides that where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the Deputy Commissioner/Assistant Commissioner shall send a certificate to the Collector or Deputy Commissioner of the district or any other officer authorized in this behalf in FORM GST DRC- 18 to recover from the person concerned, the amount specified in the certificate as if it were an arrear of land revenue.
Recovery through Court
Rule 156 provides that where an amount is to be recovered as if it were a fine imposed under the Code of Criminal Procedure, 1973, the Deputy Commissioner/Assistant Commissioner shall make an application before the appropriate Magistrate in FORM GST DRC- 19 t

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le opportunity of being heard to such person.
Detention, seizure and release of goods and conveyances in transit
Section 129 provides for the procedure for detention, seizure and release of goods and conveyances in transit. Section 129 (3) provides that the Deputy Commissioner/Assistant Commissioner detaining or seizing goods or conveyances shall issue a notice specifying the tax and penalty payable and thereafter, pass an order for payment of tax and penalty
Confiscation of goods or conveyances
Section 130 provides the procedure for confiscation of goods or conveyances and levy of penalty. Section 130(6) provides that the Deputy Commissioner/Assistant Commissioner adjudging confiscation shall take and hold possession of the things confiscated and every officer of Police, on the requisition of such Deputy Commissioner/Assistant Commissioner , shall assist him in taking and holding such possession.
Miscellaneous transitional provision
Section 142(1) provides that where any goods o

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21ST GST COUNCIL MEETING: MAJOR DECISIONS
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 13-9-2017

GST Council (GSTC) which met at Hyderabad on 9th September, 2017 for 21st time took may decisions, major ones being hike in Compensation Cess on automobiles (motor cars) and extension of return filing dates for July, 2017.
Following are the key decisions taken by GSTC:
* Return Form GSTR-3B will continue for six months, i.e. upto December, 2017
* Renewed return dates (as on 09.09.2017) for July, 2017:
GSTR-1
10th October, 2017 (others)
GSTR-1
3rd October, 2017 (with > ₹ 100 crore turnover)
GSTR-2
31st October, 2017
GSTR-3
10th November, 2017
GSTR-4
18th October, 2017
GSTR-6
13th October, 2017
TRANS-1
31st October, 2017
* Time frame for returns for August / September, 2017 to be announced later.
* Option to choose composition scheme can be availed till 30th September, 2017 which can be availed from 1st October, 2017.
* Registra

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es that the tax filing portal, GSTN is presently encountering.
* Compensation cess hiked on motor cess from 2% to 7% except electric cars, hybrid cars and small cars to be effective from 11.09.2017:
* Small cars, 13-seater vehicles & hybrid cars : No change
* Mid-size cars : Cess increased by 2%
* Large cars: Cess increased by 5%
* SUV's : Cess increased by 7%
* GST on construction services (works contracts for public structures) for Government reduced from 18% to 12%.
* Handicraft traders below turnover of ₹ 20 lakhs having inter-state supplies need not register for IGST.
* Supply of heavy and nuclear fuel by Department of Atomic Energy to NPCIL exempt from GST.
Changed timelines for GST Returns
The relaxation in dates for filing various returns under GST for July is also a major decision and the following table indicates the revised timelines for returns pertaining to July, 2017
Details / Return
Tax Period
Revised due date
GSTR-1
July, 2017
10.10.20

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(engine > 1500 cc)
8703
15%
20%
Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm)
8703
15%
22%
Motor vehicles for transport of not more than thirteen persons, including the driver [falling under sub-headings 8702 10, 8702 20, 8702 30 or 8702 90]
8702
15%
No change
Hybrid Mid Segment Cars (engine < 1500 cc) 8703 15% No change Hybrid Large Cars (engine > 1500 cc)
8703
15%
No change
Hybrid Sports Utility Vehicles (length > 4m ; engine > 1500 cc; ground clearance > 170 mm)
8703
15%
No change
Key GST rate variations in select items
S.No.
HSN
Description
Earlier GST Rate
Revised
GST Rate
1.
2106
Roasted Gram
12%
5%
2.
2106
Butters, including idli / dosa batter
18%
12%
3.
3307 4100
Dhoop batti, dhoop, sambhrani and other similar items
12%
5%
4.
3926
Medical grade sterile disposable gloves of plastics
28%
18%
5.
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission's outlets
5%

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The Goa Goods and Services Tax (Sixth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(13)/2357 Dated:- 13-9-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
__
Notification
38/1/2017-Fin(R&C)(13)/2357
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules),-
(i) in rule 117, the words “of eligible duties and taxes” shall be omitted;
(ii) in rule 119, in the he

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d Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”;
(vi) for rule 125, the following rule shall be substituted, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”
(vii) for rule 126, the following rule shall be substituted, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”;
(viii) for rule 137, the following rule shall be substituted, namely:-
“137. Tenure of Authority.- The tenure of the Authority shall be in accordance with the provisions of rule 137 of the Central Goods and Services Tax Rules, 2017.”
(ix) for rule 138, the following shall be substituted, namely:-
“138. Infor

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rtation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he or the transporter may, at their option, generate the e-way bill in FORM GST EWB-01 on the common portal in the manner specified in this rule:
Provided also that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the consignor to the

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oods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST EWB-02 may be generated by him on the said common portal prior to the movement of goods.
(7) Where the consignor or the consignee has not generated FORM GST EWB-01 in accordance with the provisions of sub-rule (1) and the value of goods carried in the convey

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24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. No.
Distance
Validity period
(1)
(2)
(3)
1.
Upto 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein:
Provided further that where, under circumstances of an exceptional nature, the goods cannot be transported within the validity period of the e-way bill, the transporter may generate another e-way bill after updating the details in Part B of FOR

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is rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, aircargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central tax goods, may notify.
Explanation.- The facility of generation and cancellation of e-way bill may also be made available through SMS.
ANNEXURE
[(See rule 138 (14)]
Sr.No.
Chapter or Heading or Sub-heading or Tariff item
Description of Goods
(1)
(2)
(3)
1
0101
Live asses, mules and hinnies
2
0102
Live bovine animals
3
0103
Live swine
4
0104
Live sheep and goats
5
0105
Live poul

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chilled or frozen [other than frozen and put up in unit container]
15
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured or in frozen state [other than goods falling under Chapter 3 and attracting 2.5%]
19
0301
Live fish.
20
0302
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304
21
0304
Fish fillets and other fish meat (whether or not minced), fresh or chilled.
22
0306
Crustaceans, whether in shell or not, live, fresh or chilled; crustaceans

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t not cut to shape), treated with acid or gelatinised; powder and waste of these products
32
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33
0511
Semen including frozen semen
34
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35
0701
Potatoes, fresh or chilled.
36
0702
Tomatoes, fresh or chilled.
37
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39
0705
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
40
0706
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
41
0707
Cucumbers and gherkins, fresh or chilled.
42
0708
Leguminous vegetables, shelled or unshelled, fresh or chilled.
43
0709
Other vegetables, fresh or chilled.
44
0712
Dried vegetables,

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mons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53
0806
Grapes, fresh
54
0807
Melons (including watermelons) and papaws (papayas), fresh.
55
0808
Apples, pears and quinces, fresh.
56
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh.
58
0814
Peel of citrus fruit or melons (including watermelons), fresh.
59
9
All goods of seed quality
60
0901
Coffee beans, not roasted
61
0902
Unprocessed green leaves of tea
62
0909
Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality]
63
0910 11 10
Fresh ginger, other than in processed fo

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container and bearing a registered brand name].
74
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76
1104
Cereal grains hulled
77
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other than guar meal 1106 10 10 and guar gum refined split 1106 10 90], of sago or of roots or tubers of heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. [other than those put up in unit container and bearing a registered brand name]
79
12
All goods of seed quality
80
1201
Soya beans, whether or not broken, of seed quality.
81
1202
Ground-nuts, not roasted or otherwise cooked,

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r in the form of pellets
91
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92
1301
Lac and Shellac
93
1404 90 40
Betel leaves
94
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki
96
1905
Pappad
97
1905
Bread (branded or otherwise), except pizza bread
98
2201
Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container]
99
2201
Non-alcoholic Toddy, Neera including date and palm neera
100
2202 90 90
Tender coconut water other than put up in unit container and bearing a registered brand name
101
2302, 2304, 2305, 2306, 2308

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ed by the Government
114
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115
48/4907
Rupee notes when sold to the Reserve Bank of India
116
4907
Cheques, lose or in book form
117
4901
Printed books, including Braille books
118
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119
4903
Children's picture, drawing or colouring books
120
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed
121
5001
Silkworm laying, cocoon
122
5002
Raw silk
123
5003
Silk waste
124
5101
Wool, not carded or combed
125
5102
Fine or coarse animal hair, not carded or combed
126
5103
Waste of wool or of fine or coarse animal hair
127
52
Gandhi Topi
128
52
Khadi yarn
129
5303
Jute fibres, raw or processed but not spun
130
5305
Coconut, coir fibre
131
63
Indian National Flag
132
6703
Human hair, dres

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i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148
Kerosene oil sold under PDS
149
Postal baggage transported by Department of Posts
150
Natural or cultured pearls and precious or semi-precious stones; precious metals and metals clad with precious metal (Chapter 71)
151
Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71)
152
Currency
153
Used personal and household effects
154
Coral, unworked (0508) and worked coral (9601)
(x) in the principal rules, after rule 138, the following shall be inserted, namely:-
“138A. Documents and devices to be car

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ion, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the e-way bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
(a) tax invoice or bill of supply or bill of entry; or
(b) a delivery challan, where the goods are transported for reasons other than by way of supply.
138B. Verification of documents and conveyances.- (1) The Commissioner or an officer empowered by him in this behalf may authorise the proper officer to intercept any conveyance to verify the e-way bill or the e-way bill number in physical form for all inter-State and intra-State movement of goods.
(2) The Commissioner shall get Radio Frequenc

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e days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.- Where a vehicle has been intercepted and detained for a period exceeding thirty minutes, the transporter may upload the said information in FORM GST EWB-04 on the common portal.;
FORM GST EWB-01
(See rule 138)
E-Way Bill
PART-A
A.1
GSTIN of Recipient
A.2
Place of Delivery
A.3
Invoice or Challan Number
A.4
Invoice or Challan Date
A.5
Value of Goods
A.6
HSN Code
A.7
Reason for Transportation
A.8
Transport Document Number
PART-B
B.
Vehicle Number
Notes:
1. HSN Code in column A.6 shall be indicated at minimum two dig

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an or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See rule 138D)
Report of detention
E-Way Bill Number
Approximate Location of detention
Period of detention
Name of Officer in-charge
(if known)
Date
Time
FORM GST INV – 1
(See rule 138A)
Generation of Invoice Reference Number
IRN:
Date:
Details of Supplier
GSTIN
Legal Name
Trade name, if any
Address
Serial No. of Invoice
Date of Invoice
Details of Recipient (Billed to)
Details of Consignee (Shipped to)
GSTIN or UIN, if available
Name
Address

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any
(c) PAN
(d) Aadhaar (applicable in case of proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4. Constitution of Business (Please select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal place of business
(a)
Address
Building No. or Flat No.
Floor No.
Name of the Premises or Building
Road or Street
City or Town or Locality or Village
Taluka or Block
District
State
PIN Code
Latitude
Longitude
(b) Contact Information (the email address and mobile number will be used for authentication)
Email Address
Telephone
STD
Mobile Number
Fax
STD
(c) Nature of premises
Own Leased Rented Consent Shared Others (specify)
6.
Details of additional place of business – Add for additional place(s) of business, if any (Fill up the same information as in item 5 [(a), (b), and (c)]
7.
Consent
I on behalf of the holder of A

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erson, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN/Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Act
Tax
Interest
Penalty
Fees
Others
Total
Central tax
State / UT tax
Integrated tax
Cess
Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
Exports of goods/services- without payment of tax (accumulated ITC)
(d)
On account of order
Sr. No.
Type of order
Order No.
Order date
Order Issuing Authority
Payment reference No., if any
(i)
Assessment
(ii)
Provisional assessment
(iii)
Appeal
(iv)
Any other order (specify)
(e)
ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(f)
On account of supplies made to SEZ unit/SEZ developer (with payment of tax)
(g)
On ac

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54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit/the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
DECLARATION [rule 89(2)(g)]
(For recipients of deemed export)
I hereby declare that the refund has been claimed only for those invoices which have been reported in statement of inward supplies filed in Form GSTR-2 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.
Signature
Name –
Designation/Status
SELF-DECLARATION [rule 89(2)(l)]
I ____________________ (Applicant)

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[clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4÷3)-2]
1
2
3
4
5
Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
BRC/FIRC
Integrated tax involved in debit note, if any
Integrated tax involved in credit note, if any
Net Integrated tax (6+9 – 10)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
Statement-3 [rule 89(2)(b) and 89(2)(c)]
Refund Type: Export without payment of tax (accumulated ITC)
(Amount in Rs.)
Sr.No.
Invoice details
Goods/Services
(G/S)
Shipping bill/Bill of export
EGM Details
BRC/FIRC
No.
Date
Value
Port code
No.
Date
Ref No.
Date
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12
Statement-3A [rule 89(4

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No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit/SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2÷3)
1
2
3
4
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa) Order Details (issued in pursuance of sections 77 (1) and (2), if any: Order No: Order Date:
(Amount in Rs.)
GSTIN/UIN Name (in case B2C)
Details of invoices covering transaction considered as intra-State/inter-State transaction earlier
Transaction which were held inter State/intra-State supply subsequently
Invoice details
Integrated tax
Central tax
State/UT tax
Cess
Place of Supply
Integrated tax
Central tax
State/UT tax
Cess
Place of Supply
No.
Date
Value
Taxable Value
1
2
3

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f sub-section (8) of section 54 of the Act.
Instructions –
1. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated Goods and Services Tax
(e) ITC: Input Tax Credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2. Refund of excess amount available in electronic cash ledger can also be claimed through return or by filing application.
3. Debit entry shall be made in electronic credit or cash ledger at the time of filing the application.
4. Acknowledgement in Form GST RFD-02 will be issued if the application is found complete in all respects.
5. Claim of refund on export of goods with payment of IGST shall not be processed through this application.
6. Bank account details should be as per registration data. Any change in bank details shall

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M/s. M.J.S. ENTERPRISES, M/s H.B. ENTERPRISES, M/s ROYAL AUTOMOBILES, M/s M.G. AUTOMOBILES, M/s S.A. AUTOMOBILES, M/s T.S. ENTERPRISES, M/s INDUS STEEL TRADERS, M/s M.M. ENTERPRISES, M/s A.M.K. ENTERPRISES, M/s A.J. ENTERPRISES, M/s FARHAN STEEL Versus THE CONTROLLER OF STORES & PURCHASE, THE MANAGING DIRECTOR KARNATAKA STATE ROAD TRANSPORT CORPORATION, THE STATE OF KARNATAKA, THE COMMISSIONER OF COMMERCIAL TAXES
GST
2017 (9) TMI 1301 – KARNATAKA HIGH COURT – 2017 (6) G. S. T. L. 152 (Kar.)
KARNATAKA HIGH COURT – HC
Dated:- 13-9-2017
WRIT PETITION Nos. 42013-42023/2017 (T-RES)
GST
Vineet Kothari, J.
For the Petitioner : Sri. Shankare Gowda M.N.
For the Respondent : Sri. T. K. Vedamurthy, AGA
ORDER
1. The petitioners, who are the auction purchasers of the scrap or intending Bidders have approached this Court by way of present petitions with the following prayers:-
“(i) The Petitioners most respectfully prays that this Hon'ble High Court may be pleased to issue

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f old and junk buses of the KSRTC vide Annexure-A for E-auction commencing from 11.09.2017.
3. The grievance of the petitioners is that in the said notice inviting tenders (NIT) from the intending purchasers of these scarp buses, the rates of GST (Goods and Services Tax) as recently introduced in India w.e.f. 01.07.2017 applicable in the said notice is given in Col.No.4 of Annexure-A Notice as “As applicable /28.0”.
4. The learned counsel for the petitioners submits that the rate of GST Tax applicable on the scrap buses which cannot be plied on road as normal buses and they can be put to auction only after being certified by the concerned RTO Authorities as the scrap, not fit to be plied on road, cannot attract 28% rate of GST under the new GST regime enacted in the Central GST Act, 2017 and Karnataka Goods and Services Tax Act, 2017 and therefore, this Court by interfering in the present petitions may direct the Respondents-KSRTC to collect the GST Tax only at the rate of 18% under

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ubmitted before the Court that the rate of GST quoted in the said E-Tender Notice Annexure-A issued by the Respondent-KSRTC is mentioned as “As applicable/28.0” and its not fixed at 28% only. He submitted that if the petitioners have any confusion with regard to the correct rate of GST, they are at liberty to either approach the Respondent-KSRTC itself for clarification or the competent authority, namely, Authority for Advance Ruling under the provisions of Section 96 of the CGST/KGST Act, 2017. Therefore, there is no justification for this Court to interfere at this stage.
6. Having heard the learned counsels for the parties, this Court is satisfied that at such initial tender process initiated by the Respondents-KSRTC, the present petitions filed by the petitioners are premature and misconceived and do not require any interference by this Court at this stage. First of all, the GST rates as indicated in the said E-Tender Notice Annexure-A does not give the fixed rate of GST at 28% as

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ther modify the rates of Tax in the E-Tender Notice issued by the Respondents-KSRTC or to decide the academic question about the correct rate of GST Tax applicable on such scrap buses, which are being put to auction by the Respondents-KSRTC and the provisions for advance ruling in this regard have been enacted in the said enactments as indicated above. The petitioners can either approach such authorities for advance ruling about the rate of GST Tax in the matter. Otherwise, the determination of rate of tax or correct tax liability is done at the time of regular assessment proceedings. If the said Authority is presently not manned and constituted and as submitted by the learned counsel for the petitioners, again it does not render it a fit case to invoke writ jurisdiction at this stage. It is for the petitioners to approach and represent the concerned Government for the constitution and manning of these Advance Ruling Authorities, as prescribed under Section 96 of the GST Act.
9. This

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Recommendations of the Council, hereby waives the late fee FORM GSTR-3B.
Va Kar/GST/04/2017-S.O. No. 077 Dated:- 13-9-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT
–
NOTIFICATION
13th September, 2017
S.O. No.77- Dated- 13th September, 2017 In exercise of the powers conferred by section 128 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government, on the recommendations of the Council, hereby waives the la

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Supersession of the Notification No. JC(HQ)-1/GST/2017/Noti/18/ADM-8, dated the 5th September 2017 – Time period for furnishing of details/return.
29/2017-State Tax Dated:- 13-9-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010,
dated the 13th September 2017
NOTIFICATION
Notification No. 29/2017-State Tax
MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017.
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Ac

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ass of taxable persons or registered persons, as the case may be, as specified in the corresponding entry in column (3) of the said Table till the time period as specified in the corresponding entry in column (4) of the said Table, namely :-
Table
Sr. No.
Details/return
Class of taxable/ registered persons
Time period for furnishing of details/return
(1)
(2)
(3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees.
Upto 3rd October 2017
Having turnover of upto one hundred crore rupees.
Upto 10th October 2017
2.
GSTR-2
All
Upto 31st October 2017
3.
GSTR-3
All
Upto 10th November 2017
Explanation.-For the purposes of this notification, the expression ” turnover ” has the same meaning as assigned to it in

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Extension of time limit for submission of return in FORM-GSTR-6 by Input Service Distributor for the month of July 2017.
30/2017-State Tax Dated:- 13-9-2017 Maharashtra SGST
GST – States
Maharashtra SGST
Maharashtra SGST
COMMISSIONER OF STATE TAX, MAHARASHTRA STATE
GST Bhavan, Mazgaon, Mumbai 400 010
dated the 13th September 2017.
NOTIFICATION
Notification No. 30/2017-State Tax
No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by sub-section (6) of sect

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Notification on waiving of late fee for late filing of Return in Form GSTR-3B for the month of July, 2017
F.1-11(100)-TAX/GST/2017 Dated:- 13-9-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE CHIEF COMMISSIONER OF STATE TAX
PANDIT NEHRU COMPLEX, GURKHABASTI, AGARTALA
No. F.1-11(100)-TAX/GST/2017
Dated, Agartala, the 13th September, 2017.
NOTIFICATION
In exercise of the powers conferred by section 128 of the Tripura State Goods and

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GST on Cold Storage Refrigeration Machinery
Query (Issue) Started By: – Ayush Kathuria Dated:- 12-9-2017 Last Reply Date:- 3-10-2017 Goods and Services Tax – GST
Got 15 Replies
GST
Dear Sir
We are from Refrigeration industry and we supply machinery for cold storage.
Can you please let us know that according to new notification for works contracts, the new GST rate applicable on the refrigeration machinery and its installation will be 12% or not?
Thanks in Advance.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Sl. No. 120 of Schedule IV of Notification No. 1/2017-Central Tax (Rate) dated 28.6.2017 "Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 8415 are classifiable under heading 8418 attracting gst @14%.
Reply By Ayush Kathuria:
The Reply:
Thanks but I think the machinery supply will come under Works Contract as metioned in below link:
https:

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perty as per various case laws pertaining pre-GST era.. You can raise the issue before GST Council and you may get benefit.
Reply By Ayush Kathuria:
The Reply:
Thank you Sethi Ji,
Is it for govt. Jobs only??
There is no mentioning of govt works contract with the cold storage part of the notification, it is mentioned with the other parts only.
Reply By KASTURI SETHI:
The Reply:
Cold storage services are separately classified and not under WCS. When GST rate was reduced from 18 % to 12 %, see the notification all pertain to Govt..
Reply By Ayush Kathuria:
The Reply:
Yes sir, i am talking with reference to govt notification. Can you please give your comments on the notification in the below given link?
Reference: Point (v) part (e)
Notification No. 20/2017-Central Tax (Rate) New Delhi, the 22nd August, 2017
Reply By KASTURI SETHI:
The Reply:
Yes, Sir. I shall visit the link and opine today.
Reply By KASTURI SETHI:
The Reply:
In pre-GST era, as per Notification No.24/12-ST da

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r to the Chairperson, GST Council, New Delhi. Complete address along with email ID is available on internet/Google. Just type GST Council and all details will appear.
Reply By Ayush Kathuria:
The Reply:
Ok. Thanks a lot.
Reply By Manish Sulakshane:
The Reply:
Dear Sir
We are from Refrigeration industry and we supply machinery for cold storage.
Can you please let us know that according to new notification for works contracts, the new GST rate applicable on the refrigeration machinery and its installation will be 12% or not?
Reply By Manish Sulakshane:
The Reply:
We are manufacturer of Air Cooling Units, Evaporative Condensers, Dry Fluid Coolers, registered with HSN 8418. As per the HSN Code our products attract GST at 28%.
Our competitors who are manufacturing similar products quoting our customers with 2 options
a) Supply of Units only @ GST 28% and
b) Turnkey for supply, errection & commissioning at GST @ 12% only after recent GST Notification. Can we also supply it a per o

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GST Update: Amendment Issued on Compensation Cess for Motor Vehicles, Adjusting Tax Rates and Impacting Auto Industry.
Notifications
GST
Compensation cess on various motor vehicles – Amendmen

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GST on Charitable and Religious Trusts
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Thirty Nine
GST on Charitable and Religious Trusts
'The provisions relating to taxation of activities of charitable institutions and religious trusts have been borrowed and carried over from the erstwhile service tax provisions. All services provided by such entities are not exempt. In fact, there are many services that are provided by such entities which would be within the ambit of GST.
GST exemptions for specified services supplied by charitable and religious trusts have been provided in notification No.12/2017-Central Tax (Rate) dated 28th June, 2017 S.Nos.1, 13 and 80.
Notification No.12/2017-Central Tax (Rate) dated 28th June 2017, S.No.1
This notification exempts services provided by entity registered under Section 12AA of the Income-tax Act, 1961 by way of charitable activities from whole of GST vide entry No. 1 of the notification, which specifies that

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nment including watershed, forests and wildlife.
Thus, services supplied by charitable trusts are exempt from GST only if following conditions are satisfied.
(a) Entities are registered under Section 12AA of the Income-tax Act, and
(b) Services or activities by the entity are by way of charitable activities as listed in the notification.
There could be many services provided by charitable and religious trusts which are not covered by the definition of charitable activities as given in the notification. Such services would attract GST. For instance, services of transportation of passengers for a pilgrimage or grant of advertising rights to a person on the premises of the charitable or religious trust or on publications of the trust or granting admission to events, functions, celebrations, shows against admission fee or ticket etc. would be leviable to GST:
Notification no.12/2017-Central Tax (Rate) dated 28th June, 2017, S.No.13
This notification exempts services supplied by a per

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f any religious ceremony is exempt from GST. The exemption is applicable to conduct of religious ceremonies ofall religions. Services other than by way of conduct of any religious ceremony such as granting rights to collect parking fee in the parking lot of the trust or granting photography rights in the premises against a fee or allowing advertisements on the premises of the religious place or in the publications of the trust shall be leviable to GST.
The notification also exempts renting of precincts of a religious place meant for general public owned by an entity registered under specified sections of the Income Tax Act subject to the consideration charged for such renting not exceeding the prescribed ceilings as given above.
'The term “religious place”, as defined in clause (zy) of the said notification, means “a place which is primarily meant for conduct of prayers or worship pertaining to religion, meditation, or spirituality”.
It has been clarified vide Circular No. 200/10/20

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emption is applicable to renting of precincts of religious places of all religions.
Activities other than conduct of religious ceremony and renting of precincts will be taxable irrespective of the manner or the name in which the consideration is received. For example, if donation is received with specific instructions or mutual understanding between the donor and the receiver that religious place will host an advertisement promoting business of the donor, such donation will be subject to GST. But if donation is received without such instructions or without a quid pro quo in the form of supply of any goods or services by the trust to the donor, it shall not be subject to GST.
Notification No.12/2017-Central 'Tax (Rate) dated 28th June 2017, S.No.80
This notification entry exempts services by way of training or coaching in recreational activities relating to:
(a) arts or culture, or
(b) sports by charitable entities registered under section 12AA of the Income-tax Act.
'Thus, servic

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an urban area by the Central Government or a State Government.
Import of Services : Any services received by charitable trusts registered under Section 12AA of Income-tax Act from a provider of services located outside India, for purpose of providing charitable activities are exempt from GST entry no. 10 of Notification no.9/2017-Integrated Tax (Rate) dated 28.06.2017 and the trust is not liable to pay GST on import of such services under reverse charge mechanism. However, this exemption shall not apply to online information and database access or retrieval (OIDAR) services received by charitable trusts. OIDAR services have been defined in section 2(17) of the IGST Act, 2017 and include services such as advertising on the internet, provision of e-books, music, movie, software, online gaming etc. However, compliance is not on the charitable trust under reverse charge.
Services by and to Educational Institutions (including institutions run by charitable trusts) : Activities of a school

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(4) services relating to admission to such institution or conduct of examination.
Educational institution has been defined as an institution providing services by way of,-
(i) pre-school education and education up to higher secondary school or equivalent,
(ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force;
(iii) education as a part of an approved vocational educational course;
“Approved vocational educational course” has been defined in clause (h) of paragraph 2 (Definitions) of the notification.
However, it may be noted that only such services as provided by an educational institution to its students, faculty and staff are exempt. Services provided to others such as renting of property (renting of book shops, canteen premises in school, renting of premises for holding a competitive examination) will be leviable to GST.
GST on arranging yoga and meditation camp by charitable trusts :As discussed above, servic

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aces by charitable trusts : Only such services of religious pilgrimage as are provided by Kumaon Mandal Vikas Nigam Ltd. or Haj Committee of India or a State Haj Committee constituted under the Haj Committee Act, 2002 in respect of a religious pilgrimage facilitated by the the Government of India, under bilateral arrangement, are exempt from GST. [Entry 60 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017]. Religious Yatras or pilgrimage organised by any charitable or religious trust are not exempt.
GST on running of public libraries by charitable trusts :No GST is applicable on activities of public libraries (including those run by charitable or religious trusts) by way of lending of books, other publications or knowledge-enhancing content/material. This activity has been specifically exempted by entry No. 50 of Notification No. 12/2017- Central Tax Rate dated 28th June, 2017.
GST on hospital managed by charitable trusts : Entry 74 of Notification No. 12/2017-Cen

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illness, injury, deformity, abnormality or pregnancy in any recognized system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases.
This exemption is applicable to the services provided by a clinical establishment, an authorised medical professional or paramedics of a religious or charitable trust also.
Supply of food and beverages to the indoor patients as advised by the doctor/nutritionists is a part of composite supply of healthcare services and not separately taxable. Other supplies of food or drinks by a hospital to patients or their attendants or visitors would be taxable
Similarly, supply of services other than healthcare services such as renting of shops, auditoriums in the premises of the clinical establishment, display of advertisements etc. will be leviable to GST.
GST on services provided to charitable trusts : Services provided to charitable or religious trust

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GST on Free of Cost Replacement for failed Spares
Query (Issue) Started By: – Ramesh C Behera Dated:- 12-9-2017 Last Reply Date:- 14-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Hi,
We are a Subsidiary of an MNC . Our Parents company supplies Capital Goods to its customers in India. When there is any breakdown capital goods, supplied to said customers, our Parent company send us the spares free of cost paying duty, GST, Freight and clearing charges with an instruction to supply these parts as a replacement of the spares free of cost to the customer.
Please let us know the GST implication on the Free of Cost Supply made by us.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
First of all please clarify where your

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dia. They have supplied you the material after paying all the taxes. In fact it was paid by you since it was charged on the invoice raised on you. Now you are supplying those material to customets as free supply. This transaction does not have consideration. Hence in my view GST is not applicable.
Reply By Himansu Sekhar:
The Reply:
Free of cost goods against warranty is not chargeable to gst as in the price charged from the original equipments includes the replacement price and charged gst. If you have taken credit on such item, please reverse the same.
Reply By Ramesh C Behera:
The Reply:
As explained in my previous post, My Parent company is located in Singapore. What ever spares sent to us is custom duty and IGST Paid.
We get the

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Govt notifies GST cess hike on mid & large cars, SUVs
GST
Dated:- 12-9-2017

New Delhi, Sep 12 (PTI) The government has notified levy of increased GST cess of up to 7 per cent on mid-size, large and SUV cars.
The GST Council on September 9 had decided to hike cess on mid-size cars by 2 per cent, on large cars by 5 per cent and on SUVs by 7 per cent to bring tax rates on these cars at pre-GST levels.
The Finance Ministry late last night notified the hike in quantum of cess to be levied on cars, following which the new rates came into effect.
The effective GST rate on mid-size cars will be 45 per cent, and on large cars it would be 48 per cent.
The rate will be 50 per cent on sports utility vehicles (SUVs), which include cars

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vied.
An ordinance was promulgated last week to hike the cess from 15 per cent to up to 25 per cent. The Council then on September 9 decided on the quantum of hike in cess in various segments.
After the GST council meet, Finance Minister Arun Jaitley had said that in large vehicles where affordability of consumers is high, the cess has been increased.
"The pre-GST rate has not been restored… Even though we had a headspace of hiking cess by 10 per cent, it has been hiked by up to 7 per cent," Jaitley had said.
The highest pre-GST tax incidence on motor vehicles worked out to about 52-54.72 per cent, to which 2.5 per cent was added on account of Central Sales Tax, octroi etc.
Against this, post-GST the total tax incidence cam

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Due date for deposit of GST for July, 2017
Query (Issue) Started By: – Tax DEPTT Dated:- 12-9-2017 Last Reply Date:- 13-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
What is the due date for final deposit of GST for July, 2017?
Reply By KASTURI SETHI:
The Reply:
Three days before the last date of filing return. For example : GSTR-3B and GSTR-1 will not be treated as ' "FILED" by the Common Portal until you offset your liability. Challan takes maximum a period

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Ship Repair in India
Query (Issue) Started By: – illayyear yanapu Dated:- 12-9-2017 Last Reply Date:- 14-9-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
Assessee was engaged in repairing of Ships, Wherein assessee is in India and Place of supply is also India and Ship belong to Foreign company. Assessee has to bill to foreign company in dollars. How GST would attract for this transaction. In my view it is not a export of service due to place of supply is in India. Guide us

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Credit Note as per section 34 of CGST 2017
Query (Issue) Started By: – saravanan rengachary Dated:- 12-9-2017 Last Reply Date:- 25-9-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Hi,
Customer has deducted 2% on total invoice value towards late supply (Liquidity Damage). Can we issue Credit Note and adjust the tax liability.
regards
saravanan.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 34 (1) of CGST Act, 2017 "where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or

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About GSTR 2 Offline Utility
Query (Issue) Started By: – brajesh yadav Dated:- 12-9-2017 Last Reply Date:- 12-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
dear sir,
please tell me how can i open Json file GSTR 2 & GSTR 2A hw
Reply By Shilpi Bajoria:
The Reply:
offline utility for GSTR 2 filing is not available yet.
please wait till further updates as the last date for GSTR 2 filing has been extended to 31st october 2017.
so no need to hurry in this field.
Reply By KAS

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COMPOSITION SCHEME
Query (Issue) Started By: – SHUBHAM SHARMA Dated:- 12-9-2017 Last Reply Date:- 13-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
As a result of the recent GST Council Meeting held on 09 th of Sep. 2017, the application for opting for composition scheme has been extended to 30/09/2017.
But the option for the same is not working on GST portal.The link on the GST Portal is still showing 16 th August as the last date to opt for compositon scheme.
Reply By MAD

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Due dates for filing GSTR-1, 2 GSTR-3B to be filed for August-December months
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 12-9-2017

Dear Professional Colleague,
Due dates for filing GSTR-1, 2 & 3 extended till October; GSTR-3B to be filed for August-December months
The GST Council, in its 21st meeting held at Hyderabad today, has recommended the following measures to facilitate taxpayers:
* Due dates for filing GSTR-1, GSTR-2 and GSTR-3 for July month extended by a month
In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule for filing GST Returns has been approved:
Sl. No.
Details / Return
Tax Period
Revised due date
1
GSTR-1
July, 2017
10-Oct-17
For registered persons with aggregate turnover of more than ₹ 100 crores, the due date shall be 3rdOctober 2017
2
GSTR-2
July, 2017
31-Oct-17
3
GSTR-3
July, 2017
10-Nov-17
Note: Due dates for filing of the above mentioned returns for subsequ

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composition scheme with effect from 1st October, 2017.
Exemption from mandatory registration in case of inter-state supply of handicraft goods made under the cover of e-way bill
Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of ₹ 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of ₹ 20 lacs as long as the person has a Permanent Account Number (PAN) and the goods move under the cover of an e-way bill, irrespective of the value of the consignment.
Exemption from mandatory registration in case of inter-state supply of job work services (except jewellery, goldsmiths' and silversmiths' wares) made to registered persons and goods moves under the cover of e-way bill:
Presently, a job worker making inter-State taxable supply of job w

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e registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later.
* Committee to be set up for examining export related issues
The GST Council has decided to set up a committee consisting of officers from both the Centre and the States under the chairmanship of the Revenue Secretary to examine the issues related to exports.
Group of Ministers to be constituted to monitor and resolve the IT challenges
The GST Council has also decided to constitute a Group of Ministers to monitor and resolve the IT challenges faced during GST implementation.
Reply By samiuddin ansari as =
Please elaborate whether the Committee of officers of Centre and State under the Chairmanship of Revenue Secretary would also decide the matter relates to export goods stuffing of containers at the premises of registered or non regist

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GST for foreigner based outside India ?
Query (Issue) Started By: – Tpse Sanwe Dated:- 12-9-2017 Last Reply Date:- 13-9-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Hello everyone,
I am foreigner, based outside India.
1st time i work with an indian company and i have some questions with GST. I hope you can help. I want to use my company to invoice the indian company. but they say it is going to be subject to tax. i am ok with that but I would like to know how much is the rate. is it 18% ?
When we have the tax certificate, does it mention company name only or also the name of the person on it ?
In the other hand they say if they pay on my personnal account, then no tax. do you confirm ?
Thanks for your help !
Best R

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Amendment in the order number F.16 (21) Tax/Juris(GST)/CCT/2017/3261 dated 11.07.2017,
F.No.16(21)Tax/Juris(GST)/CCT/2017/3697 Dated:- 12-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
ORDER
Jaipur, dated September 12, 2017
In exercise of the powers conferred by sub-section (1) of Section 5 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) I, Alok Gupta, Commissioner of State Tax, Rajasth

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Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.(Supression of Notification No.8/2017-GST).
09/2017-GST Dated:- 12-9-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM
Notification No. 09/2017-GST
The 12th September, 2017
No.CT/GST-14/2017/18.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017) (hereafter in this notification referred to as “the said Act”) and in supersession of notification No. 8/2017-GST, dated t

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olumn (4) of the said Table, namely.-
Table
Sl. No.
Details/return
Class of taxable/registered persons
Time period for furnishing of details/return
(1)
(2)
(3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees
Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees
Upto 10th October, 2017
2.
GSTR-2
All
Upto 31st October, 2017
3.
GSTR-3
All
Upto 10th November, 2017
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
The extension of the time limit, for furnishing the details or return, as the case may be. under sub-section (l) of section 37, sub-section (2) of section

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Seeks to extend the time limit for filing of GSTR-6.(Suppression of Notification No. 7/2017-GST).
10/2017-GST Dated:- 12-9-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM
NOTIFICATION No. 10/2017-GST
The 12th September, 2017
NO.CT/GST-14/2017/22.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of

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Date for filing of GSTR-3B.
J.21011/1/2017-TAX/Vol-II/Pt-II Dated:- 12-9-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No. J.21011/1/2017-TAX/Vol-II/Pt-II, the 12th September, 2017. In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Mizoram Goods and Services Tax Rules, 2017, read with Section 168 of the Mizoram Goods and Services Act, 2017 (12 of 2017), the Governor of Mizoram, on the recommendations of the Council, specifies that the r

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The Mizoram Goods and Services Tax (Sixth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-I Dated:- 12-9-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No.J.21011/1/2017-TAX/Vol-I, the 12th September, 2017, In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Sixth Amendment) Rules, 2017.
(2) Save as otherwise provided in the different rules, the remaining provisions shall come into force on such date as the Government may, by notification in the Official Gazette, appoint.
2. In the Mizoram Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the principal rules), –
(i) in rule 117, the words “of eligible duties and taxes” as defined in Explanation 2 to section 140

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n and Members of the Authority.- The appointment, salary, allowances and other terms and conditions of service of the Chairman and Members of the Authority shall be in accordance with the provisions of rule 124 of the Central Goods and Services Tax Rules, 2017.”;
(v) for rule 125, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:-
“125. Secretary to the Authority.- The Secretary to the Authority shall be in accordance with the provisions of rule 125 of the Central Goods and Services Tax Rules, 2017.”
(vi) for rule 126, the following rule shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:-
“126. Power to determine the methodology and procedure.- The power to determine the methodology and procedure of the Authority shall be in accordance with the provisions of rule 126 of the Central Goods and Services Tax Rules, 2017.”;
(vii) for rule 137, the following rule shall be deemed to h

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ays or by air or by vessel, the said person or the recipient may generate the e-way bill in FORM GST EWB-01 electronically on the common portal after furnishing information in Part B of FORM GST EWB-01.
(3) Where the e-way bill is not generated under sub-rule (2) and the goods are handed over to a transporter for transportation by road, the registered person shall furnish the information relating to the transporter in Part B of FORM GST EWB-01 on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of FORM GST EWB-01:
Provided that the registered person or, as the case may be, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than fifty thousand rupees:
Provided further that where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter, he

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eneration of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(5) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, update the details of conveyance in the e-way bill on the common portal in FORM GST EWB-01:
Provided that where the goods are transported for a distance of less than ten kilometres within the State or Union territory from the place of business of the transporter finally to the place of business of the consignee, the details of conveyance may not be updated in the e-way bill.
(6) After e-way bill has been generated in accordance with the provisions of sub-rule (1), where multiple consignments are intended to be transported in one conveyance, the transporter may indicate the serial number of e-way bills generated in respect of each such consignment elect

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vailable.
(9) Where an e-way bill has been generated under this rule, but goods are either not transported or are not transported as per the details furnished in the e-way bill, the e-way bill may be cancelled electronically on the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 138B.
(10) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2) of the said Table:
Table
Sr. no.
Distance
Validity period
(1)
(2)
(3)
1.
Up to 100 km
One day
2.
For every 100 km or part thereof thereafter
One additional day
Provided that the Commissioner may, by notification, extend t

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rs of the details being made available to him on the common portal, it shall be deemed that he has accepted the said details.
(13) The e-way bill generated under rule 138 of the Central Goods and Services Tax Rules or Goods and Services Tax Rules of any other State shall be valid in the State.
(14) Notwithstanding anything contained in this rule, no e-way bill is required to be generated-
(a) where the goods being transported are specified in Annexure;
(b) where the goods are being transported by a non-motorised conveyance;
(c) where the goods are being transported from the port, airport, air cargo complex and land customs station to an inland container depot or a container freight station for clearance by Customs; and
(d) in respect of movement of such goods and within such areas in a State and for values not exceeding such amount as the Commissioner of State tax, in consultation with the Chief Commissioner of central tax goods, may notify.
Explanation. – The facility of

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2.
0206
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen [other than frozen and put up in unit container]
13.
0207
Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen [other than frozen and put up in unit container]
14.
0208
Other meat and edible meat offal, fresh, chilled or frozen [other than frozen and put up in unit container]
15.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled or frozen [other than frozen and put up in unit container]
16.
0209
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked [other than put up in unit containers]
17.
0210
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal, other than put up in unit containers
18.
3
Fish seeds, prawn / shrimp seeds whether or not processed, cured o

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rs and bearing a registered brand name;
28.
0407
Birds' eggs, in shell, fresh, preserved or cooked
29.
0409
Natural honey, other than put up in unit container and bearing a registered brand name
30.
0501
Human hair, unworked, whether or not washed or scoured; waste of human hair
31.
0506
All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder and waste of these products
32.
0507 90
All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc.
33.
0511
Semen including frozen semen
34.
6
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
35.
0701
Potatoes, fresh or chilled.
36.
0702
Tomatoes, fresh or chilled.
37.
0703
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
38.
0704
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
39.
0705
Lettuce

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nuts, Kola nuts (Cola spp.), Areca nuts, fresh, whether or not shelled or peeled
50.
0803
Bananas, including plantains, fresh or dried
51.
0804
Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh.
52.
0805
Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit, including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh.
53.
0806
Grapes, fresh
54.
0807
Melons (including watermelons) and papaws (papayas), fresh.
55.
0808
Apples, pears and quinces, fresh.
56.
0809
Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
57.
0810
Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapot

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ther than those put up in unit container and bearing a registered brand name]
71.
1007
Grain sorghum [other than those put up in unit container and bearing a registered brand name]
72.
1008
Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] [other than those put up in unit container and bearing a registered brand name]
73.
1101
Wheat or meslin flour [other than those put up in unit container and bearing a registered brand name].
74.
1102
Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc.] [other than those put up in unit container and bearing a registered brand name]
75.
1103
Cereal groats, meal and pellets [other than those put up in unit container and bearing a registered brand name]
76.
1104
Cereal grains hulled
77.
1105
Flour, of potatoes [other than those put up in unit container and bearing a registered brand name]
78.
1106
Flour, of the dried leguminous vegetables of heading 0713 (pulses) [other tha

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s, of a kind used for sowing.
87.
1210
Hop cones, fresh.
88.
1211
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, fresh or chilled.
89.
1212
Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled.
90.
1213
Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets
91.
1214
Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
92.
1301
Lac and Shellac
93.
1404 90 40
Betel leaves
94.
1701 or 1702
Jaggery of all types including Cane Jaggery (gur) and Palmyra Jaggery
95.
1904
Puffed rice, commonly known as Muri, flattened or beaten rice, commonly known as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Mu

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304
Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta
108.
3825
Municipal waste, sewage sludge, clinical waste
109.
3926
Plastic bangles
110.
4014
Condoms and contraceptives
111.
4401
Firewood or fuel wood
112.
4402
Wood charcoal (including shell or nut charcoal), whether or not agglomerated
113.
4802/4907
Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorised by the Government
114.
4817/4907
Postal items, like envelope, Post card etc., sold by Government
115.
48/4907
Rupee notes when sold to the Reserve Bank of India
116.
4907
Cheques, lose or in book form
117.
4901
Printed books, including Braille books
118.
4902
Newspapers, journals and periodicals, whether or not illustrated or containing advertising material
119.
4903
Children's picture, drawing or colouring books
120.
4905
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topograp

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445
Amber charkha
137.
8446
Handloom [weaving machinery]
138.
8802 60 00
Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
139.
8803
Parts of goods of heading 8801
140.
9021
Hearing aids
141.
92
Indigenous handmade musical instruments
142.
9603
Muddhas made of sarkanda and phoolbaharijhadoo
143.
9609
Slate pencils and chalk sticks
144.
9610 00 00
Slates
145.
9803
Passenger baggage
146.
Any chapter
Puja samagri namely,-
(i) Rudraksha, rudraksha mala, tulsikanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd);
(ii) Sacred thread (commonly known as yagnopavit);
(iii) Wooden khadau;
(iv) Panchamrit,
(v) Vibhuti sold by religious institutions,
(vi) Unbranded honey
(vii) Wick for diya.
(viii) Roli
(ix) Kalava (Raksha sutra)
(x) Chandantika
147.
Liquefied petroleum gas for supply to household and non domestic exempted category (NDEC) customers
148.
Kerosene oil sold under PDS
149.
Postal baggage tran

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d portal, a tax invoice issued by him in FORM GST INV-1 and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (2), the information in Part A of FORM GST EWB-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporters to obtain a unique Radio Frequency Identification Device and get the said device embedded on to the conveyance and map the eway bill to the Radio Frequency Identification Device prior to the movement of goods.
(5) Notwithstanding anything contained clause (b) of sub-rule (1), where circumstances so warrant, the Commissioner may, by notification, require the person-in-charge of the conveyance to carry the following documents instead of the e-way bill-
(a) tax i

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, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorised by him in this behalf.
138C. Inspection and verification of goods.-(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST EWB-03 within twenty four hours of inspection and the final report in Part B of FORM GST EWB-03 shall be recorded within three days of such inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any other State, no further physical verification of the said conveyance shall be carried out again in the State, unless a specific information relating to evasion of tax is made available subsequently.
138D. Facility for uploading information regarding detention of vehicle.-Where a vehicle has been intercepted and detained for a

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ription
1
Supply
2
Export or Import
3
Job Work
4
SKD or CKD
5
Recipient not known
6
Line Sales
7
Sales Return
8
Exhibition or fairs
9
For own use
0
Others
FORM GST EWB-02
(See rule 138)
Consolidated E-Way Bill
Number of E-Way Bills
E-Way Bill Number
FORM GST EWB-03
(See rule138C)
Verification Report
Part A
Name of the Officer
Place of inspection
Time of inspection
Vehicle Number
E-Way Bill Number
Invoice or Challan or Bill Date
Invoice or Challan or Bill Number
Name of person in-charge of vehicle
Description of goods
Declared quantity of goods
Declared value of goods
Brief description of the discrepancy
Whether goods were detained?
If not, date and time of release of vehicle
Part B
Actual quantity of goods
Actual value of the Goods
Tax payable
Integrated tax
Central tax
State or UT tax
Cess
Penalty payable
Integrated tax
Central tax
State or UT tax
Cess
Details of Notice
Date
Number
Summary of findings
FORM GST EWB-04
(See r

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Value (In Words)
Signature
Name of the Signatory
Designation or Status”;
(x) in the principal rules to FORMS, –
I. with effect from the 1st July of 2017, for “FORM GST ENR-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM GST ENR-01
[See rule 58(1)]
Application for Enrolment under section 35(2)
[only for un-registered persons]
1.
Name of the State
2.
(a) Legal name
(b) Trade Name, if any
(c) PAN
(d) Aadhaar (applicable in case of proprietorship concerns only)
3.
Type of enrolment
(i) Warehouse or Depot
(ii) Godown
(iii) Transport services
(iv) Cold Storage
4.
Constitution of Business (Please Select the Appropriate)
(i) Proprietorship or HUF
(ii) Partnership
(iii) Company
(iv) Others
5.
Particulars of Principal Place of Business
(a)
Address
Building No. or Flat No.
Floor No.
Name of the Road or Street
Premises or City or Town or Locality or Village State Longitude
Road or Street Taluka or Bl

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and correct to the best of my knowledge and belief and nothing has been concealed therefrom.
Place:
Date:
Signature
Name of Authorised Signatory
For Office Use:
Enrolment no
Date-“.
II. with effect from the 1st day of July, 2017 for “FORM GST RFD-01”, the following FORM shall be substituted and shall be deemed to be have been substituted, namely:-
“FORM-GST-RFD-01
[See rule 89(1)]
Application for Refund
(Applicable for casual or non-resident taxable person, tax deductor, tax collector, un-registered person and other registered taxable person)
1.
GSTIN/Temporary ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period (if applicable)
From To
6.
Amount of Refund Claimed (Rs.)
Central tax State/ UT tax Integrated tax Cess Total
Act Tax Interest Penalty Fees Others Total
7.
Grounds of refund claim (select from drop down)
(a)
Excess balance in Electronic Cash Ledger
(b)
Exports of services- with payment of tax
(c)
(d)
Exports of goods/services- w

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ther Self-Declaration filed by Applicant u/s 54(4), if applicable Yes No
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of input tax credit claimed in the application does not include ITC availed on goods or services used for making nil' rated or fully exempt supplies.
Signature
Name- Designation Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name – Designation / Status
DECLARATION [rule 89(2)(g)]
(For recipients

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10. I Verification
I/We hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my /our knowledge and belief and nothing has been concealed therefrom.
I/We declare that no refund on this account has been received by me/us earlier.
Place
Date
Signature of Authorised Signatory
(Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed[(1×4÷3)-2]
1
2
3
4
5
Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
BRC No.
FIRC Date
Integrated tax involved in debit note, if any
Integrated tax involved i

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Integrated tax involved in debit note, if any
Integrated tax involved in debit note, if any
Net Integrated tax (8+ 9 – 10)
No.
Date
Value
No.
Date
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
11
Statement-5 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (without payment of tax)
(Amount in Rs.)
Sr.No.
Invoice details
Goods/Services (G/S)
Shipping bill/ Bill of export/ Endorsed invoice no.
No.
Date
Value
No.
Date
1
2
3
4
5
6
7
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2÷3)
1
2
3
4
Statement-6 [rule 89(2)(j)]
Refund Type: On account of change in POS of the supplies (inter-State to intra-State and vice versa)
Order Details (issu

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the incidence of tax and interest, has not been passed on to any other person. This certificate is based on the examination of the books of account and other relevant records and returns particulars maintained/ furnished by the applicant.
Signature of the Chartered Accountant/ Cost Accountant:
Name:
Membership Number:
Place:
Date:
Note:-This Certificate is not required to be furnished by the applicant, claiming refund under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54 of the Act.
Instructions –
1. Terms used:
(a) B to C: From registered person to unregistered person
(b) EGM: Export General Manifest
(c) GSTIN: Goods and Services Tax Identification Number
(d) IGST: Integrated goods and services tax
(e) ITC: Input tax credit
(f) POS: Place of Supply (Respective State)
(g) SEZ: Special Economic Zone
(h) Temporary ID: Temporary Identification Number
(i) UIN: Unique Identity Number
2. Refund of excess amount available i

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exempt supplies other than zero-rated supplies, during the relevant period.
10. For the purpose of Statement-1, refund claim will be based on supplies reported in GSTR-1 and GSTR-2.
11. BRC or FIRC details will be mandatory where refund is claimed against export of services details of shipping bill and EGM will be mandatory to be provided in case of export of goods.
12. Where the invoice details are amended (including export), refund shall be allowed as per the calculation based on amended value.
13. Details of export made without payment of tax shall be reported in Statement-3.
14. Availability of refund to be claimed in case of supplies made to SEZ unit or SEZ developer without payment of tax shall be worked out in accordance with the formula prescribed in rule 89(4).
15. 'Turnover of zero rated supply of goods and services' shall have the same meaning as defined in rule 89(4).”;
III. with effect from the 1st day of July,2017, in “FORM GST TRAN-2”,-
(a) in Serial No. 4, for t

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