GST State tax rate of 2.5 per cent on intra-State supplies of goods, on Food preparations put up in unit containers.

GST State tax rate of 2.5 per cent on intra-State supplies of goods, on Food preparations put up in unit containers.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/053 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/53
Dated: 26th October 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby notifies the state tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff

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tary in the Union Territory concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional officer of the Union Territory Tax as the case maybe, may allow in this regard.
Explanation.
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedu

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Amendment in Notification No. F.NO.FIN/REV3/GST/1/08 (Pt-1)/481 dated the 27th September, 2017 – relating to Handicraft goods.

Amendment in Notification No. F.NO.FIN/REV3/GST/1/08 (Pt-1)/481 dated the 27th September, 2017 – relating to Handicraft goods.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/047 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/47
Dated: 26th October 2017
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 of the Nagaland Goods and Services Tax Act,

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Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “P” dated the 30th June, 2017 – Services on which tax payable under RCM.

Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “P” dated the 30th June, 2017 – Services on which tax payable under RCM.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/041 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/41
NOTIFICATION
Dated: 26th October 2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Se

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Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “G” dated the 30th June, 2017 – Reverse Charge on supply on goods.

Amendments in the Notification No. F.NO.FIN/REV-3/GST/1/08 (Pt-1) “G” dated the 30th June, 2017 – Reverse Charge on supply on goods.
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/044 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/44
NOTIFICATION
Dated: 26th October 2017
In exercise of the powers conferred by sub-section (3) of section 9 of the Nagaland Goods and Services

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Exempt from Reverse charge (Amendment in Notification F.NO.FIN/REV-3/GST/I/08 (Pt-I) “K”,30th June,2017).

Exempt from Reverse charge (Amendment in Notification F.NO.FIN/REV-3/GST/I/08 (Pt-I) “K”,30th June,2017).
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/046 Dated:- 26-10-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)/46
NOTIFICATION
Dated: 26th October 2017
In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017)

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THE NAGALAND GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017

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

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Waiver the late fee payable FORM GSTR-3B.

Waiver the late fee payable FORM GSTR-3B.
F-10-88/2017/CT/V (156)-50/2017-State Tax Dated:- 26-10-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Government of Chhattisgarh
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, the 26th October 2017
NOTIFICATION
No. 50/2017-State Tax
No. F-10-88/2017/CT/V (156).- In exercise of the powers conferred by section 128 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017)

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Mariyam Steels Versus State Tax Officer, (Intelligence Inspector)

Mariyam Steels Versus State Tax Officer, (Intelligence Inspector)
GST
2018 (3) TMI 969 – KERALA HIGH COURT – [2017] 1 GSTL 25 (Ker)
KERALA HIGH COURT – HC
Dated:- 26-10-2017
W. P. (C). No. 33734 of 2017
GST
A.K. Jayasankaran Nambiar, J.
JUDGMENT
A consignment of M.S scrap, that was being transported at the instance of the petitioner, was detained by the respondents. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the security deposit demanded in the detention notice as a condition for release of the goods and vehicle.
2. I have heard the learned counsel appearing for the petitioner and also the

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Ashok Leyland Limited Versus Assistant State Tax Officer, Palakkad

Ashok Leyland Limited Versus Assistant State Tax Officer, Palakkad
GST
2018 (4) TMI 345 – KERALA HIGH COURT – [2018] 1 GSTL 56 (Ker), 2018 (16) G. S. T. L. 370 (Ker.)
KERALA HIGH COURT – HC
Dated:- 26-10-2017
W. P. (C). No. 34021 of 2017
GST
A.K. Jayasankaran Nambiar, J.
For the Petitioner:- Sri. A. Kumar, Sri. P.J. Anil Kumar, ADVS.
For the Respondent:- Sri. Shamsudheen. V.K., Government Pleader
JUDGMENT
A consignment of motor vehicle chasis that was being stock transferred at the instance of the petitioner was detained by the respondent. Ext.P3 is the detention notice issued to the petitioner. In the writ petition, the petitioner is aggrieved by the insistence of the respondent that the petitioner must pay the se

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it that the necessary declarations under the CGST Rules were made in the KVATIS system, and further, there is no dispute with regard to the genuineness of the invoice, a copy of which accompanied the transportation of the goods. Under the said circumstances, I am of the view that there need not be a detention of the goods for the purposes of determining the liability of the petitioner to penalty. Accordingly, I direct the respondent to release the goods and the vehicle to the petitioner on his producing a copy of this judgment before the said respondent. The respondent shall, however, forward the files to the adjudicating authority for a decision, on merits, on the penalty, if any, to be imposed on the petitioner. The adjudication shall be

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The Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2017.

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

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e inserted;
(iii) in FORM GST RFD-01,
(a) for “Statement-2”, the following Statement shall be substituted, namely:-
“Statement-2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
(Amount in Rs.)
Sr.No.
Invoice details
Integrated tax
Cess
BRC/ FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)
(10)
(11)
(12)
“;
(b) for “Statement-4”, the following Statement shall be substituted, namely:-
“Statement-4 [rule 89(2)(d) and 89(2)(e)]
Refund Type: On account of supplies made to SEZ unit or SEZ Developer (on payme

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Seeks to notify certain supplies as deemed exports under section 147 of the SGST Act, 2017

Seeks to notify certain supplies as deemed exports under section 147 of the SGST Act, 2017
G.O. Ms. No. 46/CT/2017-18 Dated:- 25-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
(G.O. Ms. No. 46/CT/2017-18, Puducherry, dated 25th October 2017)
NOTIFICATION
In exercise of the powers conferred by section 147 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
TABLE
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person agai

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Seeks to notify the evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the SGST rules, 2017

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

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The Tamil Nadu Goods and Services Tax (Eighth Amendment) Rules, 2017.

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

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amount of integrated tax payable in respect of export of goods or services.
Signature of Authorized Signatory:
Name :
Designation / Status –
Date –
Bond for export of goods or services without payment of integrated tax
(See rule 96A)
I/We……………..of………………..,hereinafter called “obligor(s)”, am/are held and firmly bound to the President of India (hereinafter called “the President”) in the sum of………………….rupees to be paid to the President for which payment will and truly to be made.
I/We jointly and severally bind myself/ourselves and my/our respective heirs/ executors/ administrators/ legal representatives/successors and assigns by these presents; Dated this……………….day of………………..;
WHEREAS the above bounden obligor has been permitted from time to time to supply goods or services for export out of India without payment of integrated tax;
and whereas the obligor desires to export goods or services in accordance with the provi

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AND the President shall, at his option, be competent to make good all the loss and damages, from the amount of bank guarantee or by endorsing his rights under the above-written bond or both;
I/We further declare that this bond is given under the orders of the Government for the performance of an act in which the public are interested;
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the obligor(s).
Signature(s) of obligor(s).
Date :
Place
Witnesses :
(1) Name and Address : Occupation :
(2) Name and Address : Occupation :
Accepted by me this………………………..day of ……………………. (month)……………..…….. (year)
………………………………..of …………….. (Designation)
for and on behalf of the President of India.
Letter of Undertaking for export of goods or services without payment of integrated tax

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he integrated tax, thereon in the event of failure to export the goods or services, along with an amount equal to eighteen percent interest per annum on the amount of tax not paid, from the date of invoice till the date of payment.
I/we declare that this undertaking is given under the orders of the proper officer for the performance of enacts in which the public are interested.
IN THE WITNESS THEREOF these presents have been signed the day hereinbefore written by the undertaker(s).
Signature(s) of undertaker(s).
Date :
Place :
Witnesses :
(1) Name and Address : Occupation :
(2) Name and Address : Occupation :
Date :
Place :
Accepted by me this………………………..day of ……………………. (month)……………..…….. (year)
………………………………..of …………….. (Designation)
for and on behalf of the President of India.
Dr. C. CHANDRAMOULI,

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The Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017.

The Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017.
Va Kar/GST/04/2017-S.O. No. 115 Dated:- 25-10-2017 Jharkhand SGST
GST – States
Jharkhand SGST
Jharkhand SGST
COMMERCIAL TAXES DEPARTMENT

NOTIFICATION
25th October, 2017
S.O. No. 115 Dated- 25th October, 2017 In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) This notification shall be deemed to be effective from 13th October, 2017.
2. In the Jharkhand Goods an

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sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum- bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice” the words “consolid

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(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable Value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1
2
3
4
5
6
7
8

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Hughes And Hughes Chem. Ltd. Versus Union of India And ANR

Hughes And Hughes Chem. Ltd. Versus Union of India And ANR
GST
2017 (11) TMI 1413 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 369 (Del.)
DELHI HIGH COURT – HC
Dated:- 25-10-2017
W.P.(C) 8281/2017
GST
MR. SANJIV KHANNA AND MR. PRATHIBA M. SINGH, JJ.
For The Petitioner : Mr. Amit Khemka, Mr. Rishi Sehgal & Ms. Aditi Kharpate, Advocates
For The Respondents : Mr. Vikram Jetly, CGSC And Mr. Harpreet Singh, Sr. Standing Counsel
ORDER
CM No. 38021/2017
This is an application for recall of the direction in order dated 9th October, 2017 whereby the Secretary of the GST Council was asked to remain present in the Court on 6th November, 2017.
2. Counsel for the petitioner-non applicant states that the petitioner has received

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nd issue before the authorities concerned.
6. Counsel for the petitioner states that the petitioner is unaware of the code number, which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax (Rate). This is an aspect for which the petitioner must first get in touch with a specialist on the subject and in case they are unable to get hold of the code, correspond with the respondent Council, who, we are sure would ensure that the requisite information is made available.
7. In view of the aforesaid position, learned counsel for the petitioner states that the writ petition may be treated as disposed of. We take the said statement on record and dispose of the wr

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Seeks to extend the time limit for submission of FORM GST ITC-01

Seeks to extend the time limit for submission of FORM GST ITC-01
23/2017 Dated:- 25-10-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 23/2017
CCT's Ref No. A(1)/129/2017,
Dt. 25-10-2017
In pursuance of section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Ser

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Seeks to extend the time limit for filing of FORM GSTR-5A

Seeks to extend the time limit for filing of FORM GSTR-5A
20/2017 Dated:- 25-10-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 20/2017
CCT's Ref No. A(1)/114/2017,
Dt. 25-10-2017
In exercise of the powers conferred by sub-section (6) of Section 39 read with Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and in supersession of Notification No. 12/2017, dt. 11-

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waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B

waives the late fee payable under section 47 for all registered persons who failed to furnish the return in FORM GSTR-3B
SRO. 457 Dated:- 25-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Srinagar
Notification
Srinagar, the 25th October, 2017
SRO-457 .- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act N

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Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.

Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
G.O. Ms. No. 39/2017-Puducherry GST (Rate) Dated:- 25-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 39/2017-Puducherry GST (Rate),
Puducherry, dated 25th October 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) , the Lieutenant-Governor, Puducherry, on the recommendations of the Council, here

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ions produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the Jurisdictional Commissioner of the Central tax or the Commissioner of the State tax, as the case may be, may allow in this regard.
Explanation.-
(1) In this notification, “tariff item”, “sub-heading”, “heading” and “Chapter” shall mean respectively a tariff

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Seeks to extend the time limit for filing of FORM GSTR-4

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

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TIME LIMIT TO MAKE PAYMENT TO SUPPLIERS

TIME LIMIT TO MAKE PAYMENT TO SUPPLIERS
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 24-10-2017 Last Reply Date:- 5-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Under GST regime we avail input credit as soon as Goods received in our premises/factory.
Please let us know what is time limit to make payment to the suppliers though our credit is not disallow.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to second proviso to Section 16 (2) (d) of CGST Act, 2017 "where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a p

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GST Revenue Collection Figures stand at 92,150 crore as on 23rd October, 2017; Waiver of late fee on filing of GSTR-3B for August and September, 2017 GST Revenue Figures – As on 23rd October, 2017

GST Revenue Collection Figures stand at 92,150 crore as on 23rd October, 2017; Waiver of late fee on filing of GSTR-3B for August and September, 2017 GST Revenue Figures – As on 23rd October, 2017
GST
Dated:- 24-10-2017

Press Information Bureau
Government of India
Ministry of Finance
24-October-2017 15:10 IST
The total revenue of GST paid under different heads (upto 23rd October, 2017) for the month of September 2017 is ₹ 92,150/- crore. The total CGST revenue is Rs. 14,042 crore, SGST revenue is Rs. 21,172 crore, IGST revenue is ₹ 48,948 crore (of which IGST from imports in September 2017 is ₹ 23,951 crore) and Compensation Cess is ₹ 7,988/- crore (of which ₹ 722 crore is Compensation Cess

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Deemed Export benefit under Notfication No.47/2017 C.T dated 18.10.17

Deemed Export benefit under Notfication No.47/2017 C.T dated 18.10.17
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 24-10-2017 Last Reply Date:- 26-10-2017 Goods and Services Tax – GST
Got 3 Replies
GST
we have manufacturing machinery and supply to customer who is exporting the same (Deem Export)
Whether we have to charge GST full rate or supply without GST.
If without GST what procedure to adopt.
Pl advice.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to third proviso to Section 89 (1) of CGST Act, 2017 in respect of supplies regarded as deemed expor the refund application may be filed by
(a) the recipient of deemed export supplies; or
(b) the supplier of deemed export supplies in cases wher

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xporter) of goods for exports subject to fulfilment of conditions laid down in notification as foolows.
(i) the registered supplier shall supply the goods to the registered recipient on a tax invoice;
(ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier;
(iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be;
(iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognis

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rom multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported;
(viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and
(ix) when goods

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Different GST rates for the same product due to different tariff classification

Different GST rates for the same product due to different tariff classification
Query (Issue) Started By: – Nikhil Oltikar Dated:- 24-10-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 13 Replies
GST
Madam/Sir,
A product was classified in different HSN codes under the same chapter heading by different manufacturers prior to implementation of GST. After July 1 2017, Certain HSN codes attracted 18% GST while other attracted 28% GST. Now certain manufacturers are supplying under 18% GST and others under 28% GST.
How can this issue be resolved?
Reply By KASTURI SETHI:
The Reply:
There is no change in HSN of the products whether pre-GST era or post GST era. It is internationally based. However, there are different sub-heading nos. Of same Chapter. Rate depends upon the complete HSN Code . Chapter may be same but Heading No. Or sub-heading no. may vary. Sometimes rate of tax /duty depends upon last two digit. So read carefully HSN which stands for Chapter

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

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nkatesan Subramanyan:
The Reply:
Hello Sir,
We import Computer components and this problem of different GST rates is prevalent for the Computer power supplies. The classification is clearly 8504.4029 or 8504.4090. Mumbai Customs is levying 18% GST, whereas Chennai Customs classifies them at 28%. Delhi Air customs levies 18% whereas the ICD at Delhi levies 28%. Due to this reason, we at Chennai are not able to sell the goods to our co-dealers based in Delhi as they have classified the same at 18%. We have written to the GST council to sort out this anomaly, but there is no action for the last 4 months. We are eagerly waiting for them to solve the problem at least by the Nov. 10 meeting. Further the same product, viz., computer power supplies can be classified under the heading 8473.30 where it explicitly attracts only 18%. Prior to GST, the rates were same for both headings and it did not matter where the goods were classified.
Venkatesan
Reply By KASTURI SETHI:
The Reply:
Dear Sir

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IGST 0.1% Applies to Inter-State Goods for Export Between Registered Parties, Subject to Conditions.

IGST 0.1% Applies to Inter-State Goods for Export Between Registered Parties, Subject to Conditions.
Notifications
GST
IGST at the rate of 0.1% shall be payable on inter-State supply of taxab

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