rent a cab

rent a cab
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 16-8-2017 Last Reply Date:- 21-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
DEar Sir
We are hires buses and vans for transporting our staff towards pick up and drop to our factory from their point.
Our question what is the gst rate to be charged by the transporters.
Some transporters saying they will charge 18% . what it is correct 5% or 18%
Please clarify.
Thanks & Regards,
S.Ramakrishnan
Reply By Vamsi Krishna:
The Reply:
Pls refer HSN code.9964 which mentions " Transportation of passengers by motorcab where cost of fuel is included in the consideration, then rate of tax is 5% provided the credit of input tax charged on goods and servic

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GST rollout improves business efficiency by 30%: Modi

GST rollout improves business efficiency by 30%: Modi
GST
Dated:- 16-8-2017

New Delhi, Aug 15 (PTI) The abolition of inter-state check posts after the implementation of GST has reduced time for movement of goods by 30 per cent and saved thousands of crores of rupees, Prime Minister Narendra Modi said today.
The Goods and Services Tax, which unified more than a dozen central and state levies, is a result of cooperative federalism and its smooth rollout from July 1 has increased efficiencies of business, he said.
Addressing the nation from the ramparts of the Red Fort on the occasion of 71st Independence Day, Modi said technology has made the rollout smooth in a short span on time.
"Trucks (carrying goods) are saving 30

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ices can flow seamlessly.
State border check posts scrutinised material and location-based tax compliance, resulting in delays in delivery of goods and cause environment pollution as trucks queue up for clearance.
Modi said crores of people are behind the success of GST and the implementation of the new indirect tax regime is an example of the benefits that can be reaped if there is cooperative federalism in place between the Centre and states.
"Technology is a miracle. Some find it astonishing that GST has been rolled out in such a vast country in such short span of time," he said.
He said in initiatives like GST, ease of doing business and cleanliness drive, the Centre and states have worked shoulder to shoulder to make them

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Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition

Exemption / Concessional rate of customs duty / IGST in respect of temporary import of goods (on lease) to be re-exported subject to specified condition
72/2017 Dated:- 16-8-2017 Customs -Tariff
Customs
Miscellaneous Exemption Notifications
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 72/2017 – Customs
New Delhi, the 16th August, 2017
G.S.R. 1019 (E)- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), and in supersession of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.27/2002 – Customs dated the 1st March, 2002 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 124(E), dated the 1st March, 2002 except as respects things done or omitted to be done before such supersession, the Central Government, being satisfied that it is necessary in the public interest so to do

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overed under item (b) of clause 1 or item (f) of clause 5 of Schedule II of the Central Goods and Services Act, 2017;
(4) the said goods are re-exported within three months of the date of such import or within such extended period not exceeding 18 months from the date of said import, as the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, may allow;
(5) where the Assistant Commissioner of Customs or the Deputy Commissioner of Customs, as the case may be, grants extension of the aforesaid period for re-export, the importer shall pay the difference between the duty payable under the relevant clause in column (3) and the duty already paid at the time of their import;
(6) the importer executes a bond, with a bank guarantee, undertaking-
(a) to pay integrated tax leviable under sub-section (1) of section 5 of the Integrated Goods and Services Act, 2017 on supply of service covered by items 1(b) or 5(f) of Schedule II of the Central Goods and S

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calculated at the rate of five per cent.;
(ii) goods which are re-exported after three months, but within six months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of fifteen per cent.;
(iii)goods which are re-exported after six months, but within nine months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of twenty-five per cent.;
(iv) goods which are re-exported after nine months, but within twelve months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty per cent.;
(v) goods which are re-exported after twelve months, but within fifteen months, of the date of import, so much of the duty of customs as is in excess of the amount calculated at the rate of thirty-five per cent.;
(vi) goods which are re-exported after fifteen months, but within eighteen months, of the date of import, so much of the

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Date for filing of GSTR-3B.

Date for filing of GSTR-3B.
01/2017-State Tax Dated:- 16-8-2017 Delhi SGST
GST – States
Delhi SGST
Delhi SGST
GOVERNMENT OF THE NCT OF DELHI
DEPARTMENT OF TRADE AND TAXES
(GST-POLICY BRANCH)
VYAPAR BHAWAN: I.P.ESTATE: NEW DELHI-02
No.F.2 (3)/Policy-GST/2017/658-69
Dated:16-08-2017
Notification No. 01/2017-State Tax
No. F.2 (3)/Policy-GST/2017; -In pursuance to notifications no.18/2017 dated 08.08.2017, 19/2017 dated 08.08.2017, 20/2017 dated 08.08.2017 issued by Government of India, extending the date for filing GSTR-1, GSTR-2, GSTR-3 and notification no. 21/2017 dated 08.08.2017, regarding the requirement to file return in Form GSTR-3B, I, H. Rajesh Prasad, Commissioner, State Tax, Delhi, in exercise of the powers con

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Order regarding Designation of proper officers under various sections of TSGST Act,2017

Order regarding Designation of proper officers under various sections of TSGST Act,2017
F.IV-3(15)-TAX/2017/7237-52 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
No. F.IV-3(15)-TAX/2017/7237-52
Dated, Agartala, the 16th August, 2017
ORDER
In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Services Tax Act, 2017 and the rules made thereunder, the Chief Commissioner of State Tax, Tripura hereby assigns the proper officers referred to in different sections of the said Act mentioned in column (2) to the officers specified

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d of State Tax.
10.
63
Superintended of State Tax.
11.
64(1)
Superintended of State Tax.
12.
65(1), 65(5), 65(6) & 65(7)
Superintended of State Tax.
13.
66(1), 66(2), & 66(6)
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax.
14.
67(1) & 67(2)
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax,
15.
67(3), 67(5), 67(6) & 67(7) except proviso to sub-section (7)
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended

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ommissioner of State Tax. Superintended of State Tax.
20.
71
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax,
21.
73
Superintended of State Tax.
22.
74
Superintended of State Tax.
23.
75
Superintended of State Tax.
24.
76
Superintended of State Tax.
25.
78
Superintended of State Tax.
26.
79
Superintended of State Tax.
27.
81
Superintended of State Tax.
28.
123
Superintended of State Tax.
29.
126, 127 & 129
Special Commissioner of State Tax, Additional Commissioner of State Tax, Joint Commissioner of State Tax, Deputy Commissioner of State Tax, Assistant Commissioner of State Tax. Superintended of State Tax.
30.
130
Special Commissioner of State Tax, Ad

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Order regarding Classes of officers with their jurisdiction under TSGST Act,2017

Order regarding Classes of officers with their jurisdiction under TSGST Act,2017
F.IV-3(15)-TAX/2017/7205-20 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
No.F.IV-3(15)-TAX/2017/7205-20
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 16th August, 2017.
ORDER
In exercise of the powers conferred by sub-section (2) of section 4 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No 9 of 2017), the Chief Commissioner of State Tax hereby orders that the following classes of officers shall exercise the powers conferred upon them in their territorial jurisdiction specified in column (4) of the Table given below:-
=============
Document 1
NO.F.IV-3(15)-TAX/2017/7205
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the
ORDER
-20
16Th
August, 2017.
In exercise of the powers conferred by sub-section (

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malipur, Indranagar,
Western side of Jail Road, Northern side
of Jail Ashram Road upto Dhaleswar Post
office, Western side of Dhaleswar G.B.
Road up to G.B. Bazar, G.B. Hospital
Complex, Rubber Board complex
(Bhallukia tilla). Eastern side of Central
road from crossing of M.S.Road L.N.Bari
Road. Both side of Laxminarayan bari
road from Tulsibati market towards
Purbasa. Both side of B.K. Road, Eastern
side of Kalibari Road, both side of
Municipality road & Kashari patty.
Southern side of Motor Stand road. A. A.
road from Kaman Chowmuhani to Math
Chowmuhani (Crossing of College Road).
Eastern side of Central road from Kaman
chowmuhani upto Howrah river. Western
side of College Road from Math
Chowmuhani and its extension,
Jogendranagar and adjacent AMC area
upto Bankumari.
Superintendent of
State Tax
and
Inspectors of State
Tax,
Charge-III,
Agartala.
7.
8.
Superintendent
State Tax
Agartala
Western side of central Road and its
extension upto river Howrah.

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Orient Chowmuhani to IGM
Hospital Chowmuhani. Southern side of
L.N.Bari Road upto Bidurkarta
Chowmuhani Crossing from Rabindra
Satabarshiki Bhavan. Southern Side of
Kalibari Road up to Ker Chowmuhani
Crossing from Bidurkarta Chowmuhani,
Eastern side of T.G. Road up to Fire
Service Bridge Crossing from Ker
Chowmuhani, Eastern side of Kalibari
Road. Narsingarh, Gandhi Gram,
Salbagan and entire Mohanpur sub-
Division and Hezamara Block.
Western side of Surjya road upto Howrah
river. Both side of N. S. road from
crossing of Surjya road towords west.
Southern side of H.G.B. road from
crossing of Surjya Road to Hospital road
and eastern side of Hospital road towards
Howrah river. PWD complex at Netaji
Chowmuhani. From Drop gate to Amtali
(upto AMC area) including Southern side
of camper Bazar road. Both side of
Mantribari road from crossing of HGB
road towards Howrah river. Gangail road
from crossing of Mantribari road to
crossing of Hospital road.
Both side of HGB

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dsay
Road from Ker Chowmuhani to Durga
Chowmuhani, both sides of Pragati Road
including area of Krishnanagar, Barjala
& its adjacent area area of Palace
Compound covered by western side of
Kalibari Road wester side of Agarta
Airport Road from North Gate upto
Airport including areas of Gurkhabasti
Pandit Nehru Complex.
Both sides of Assam Agartala Road from
Math Chowmuhani up to Champaknagar
(Sadar Sub-division), eastern side of
College Road & its extension up to
Howrah river, eastern side of Jail Road
up to Central Jail, Southern side of jail
Asram Road upto Dhaleswar Post Office,
both sides of Jail Asram road up to
Asram Chowmuhani, eastern side of
Dhaleswar G.B. Road upto G.B. Bazar
including the areas of Resham Bagan,
Kashipur, Khayerpur, Ranir Bazar,
Mohanpur, Jirania & Champaknagar.
Entire North Tripura District.
State
Tax
and
13
Inspectors of State
Tax, Dharmanagar
Charge.
Superintendent of
State Tax
and
14.
Inspectors of State
Udaipur
Entire

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Assign of proper officers under different section under TSGST Act.

Assign of proper officers under different section under TSGST Act.
F.IV-3(15)-TAX/2017/7221-36 Dated:- 16-8-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
NO.F.IV-3(15)-TAX/2017/7221-36
GOVERNMENT OF TRIPURA
OFFICE OF THE COMMISSIONER OF TAXES
P.N. COMPLEX, GURKHABASTI, AGARTALA
Dated, Agartala, the 16th August, 2017.
ORDER
In exercise of the power conferred by sub-section (1) of section 5 read with sub-section (91) of section 2 of the Tripura State Goods and Servi

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Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles

Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles
PUBLIC NOTICE NO. 31/2017 Dated:- 16-8-2017 Trade Notice
Customs
Ministry of Finance
Department of Revenue
Office of the Commissioner of Customs
Custom House, New Harbour Estate, Thoothukudi – 628004.
C. No. VIII/48/06/2016-Cus.Pol.
Date: 16.08.2017
PUBLIC NOTICE NO. 31/2017
Sub: Continuation of pre-GST rates of Rebate of State Levies (ROSL) for transition period of three months i.e. 01.07.2017 to 30.09.2017 for Export of Garments and textile made-up articles.-Reg.
Attention of all Exporters / Importers/ Custom8rokers/ Clearing Agents / Steamer

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to 30.09.2017. The notification may be downloaded from website egazette.nic.in and perused. These RoSL rates can be claimed on the basis of revised undertaking to be provided by exporter in terms of aforesaid Notification.
4. For all exports with let export order dates on or after 01.07.2017 for which RoSL is claimed, exporter has to submit the undertaking in the revised format that has been suitably included in the EDI shipping bill w.e.f. 05.08.2017. Considering that exports have already been made in period 01.07.2017 to 04.08.2017, for which the revised undertaking is not possible to be furnished electronically along with the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as an

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e exporter.
7. Difficulty faced in this regard, if any, may be brought to the notice of this- office.
(K.V.V.G. DIWAKAR)
COMMISSIONER
=============
Document 1
Annexure-I
Undertaking for claiming Rebate of State Levies rate w.e.f. 01.07.2017 to 30.09.2017
I/We,
address….
M/s..
IEC
No.
Dated
…and
hereby give an undertaking that in respect of export
on which Rebate
products covered under Shipping Bills No.
I have not claimed or shall not claim
of State Levies (ROSL) rate is claimed
credit/rebate/refund/reimbursement of these specific State Levies and State Goods and
Services Tax and/or Integrated Goods and Services Tax
under any other mechanism and I
am eligible for the rebate claimed for. Further, declare
that an Int

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Itc clim on reverse charge

Itc clim on reverse charge
Query (Issue) Started By: – pawan singhal Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
when registered person paid gst of reverse charge of july month in august. can he used rcm paid cash ledger against july month output gst liability . for example july month reverse charge tax paid on 10th aug of ₹ 10000 and in july month he has to paid 15000 on sales. now can he used this 10000 paid aginst 15000 tax liability .
Reply By RAMESH PRAJAPATI:
The Reply:
Yes it is allowed. In GSTR- 3B you can declare and utilise for the month of July..
Reply By Vamsi Krishna:
The Reply:
It may be allowed in GSTR 3B, however for Normal returns GSTR-2 & 3, ITC on RCM

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gstr 3b return

gstr 3b return
Query (Issue) Started By: – pawan singhal Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
is there any late filing fees for gstr 3b…. or any intrest liability on late payment of tax. if we not filed gstr 3b what will be consequence.
Reply By HimansuSekhar Sha:
The Reply:
In the return itself, there is a provision for late fee.
Reply By pawan singhal:
The Reply:
But earlier in rule itself written there is no late fees

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ITC on GTA

ITC on GTA
Query (Issue) Started By: – Dinesh Biyanee Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
In the rates of services of GTA it is written that 5% with no ITC. and 12% with ITC if on forward charge
can we avail credit if it is 5% on RCM
Reply By HimansuSekhar Sha:
The Reply:
You can get the ITC, but the itc on the inputs, capital goods, input services used for providing the GTA services is not allowable. This is the meaning of the phrase ,'with no ITC'
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
As per sec 9(3) of CGST act, it is mandatory to pay the tax on GTA only by the recipient in case of registered person under GST act. Then how do we defin

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Invocing by Branch in India to its Headquarters Abroad

Invocing by Branch in India to its Headquarters Abroad
Query (Issue) Started By: – Lakshmi subramanian Dated:- 15-8-2017 Last Reply Date:- 17-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts
Great Day
Am pleased to enter into this August Forum on this Independence Day.
Am practicing Chartered Accountant and am giving below the short notes relating to the captioned title above pertaining to my client.
Short Notes on Title above
My client is incorporated abroad and having branch in India as per Permission granted by RBI . The services include submissions of manifests to the customs on behalf of airlines through online by using the web portal of the client and Indian customs.. The branch raises the invoices on the airlines in India with applicable service tax and adhere the service tax compliance. Few airlines are having global contract and straightaway making remittance in its HQ. Branch raises invoice on those cases to HQ with service tax and adhere

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The Reply:
Sir,
My answer is as indicated below: –
Query No 01.
Whether CGST and SGST rate (9%+9%) applies or IGST 18% rates applies on invoices raised by branch on HQ.
Ans: If the registered office or branch of the Airlines and the branch of your client is located in the same state then CGST and SGST rate (9%+9%) will apply.
If the registered office or branch of the Airlines and the branch of your client is located in the different state then IGST @ 18% will apply.
If the Air Lines do not have an office in India and you are raising the invoice on their office located in non-taxable territory, then The Air Lines has to follow the provisions of rule 13 of GST Rules, 2017. Normally the Air Lines which are registered in non-taxable territory will have a branch office in India. Therefore I require further details regarding this.
Query No.02
HQ is not having GSTIN. The invoicing amount crosses the basic exemption limit. How to upload GSTR1 without GSTIN.
Ans: Since your client has

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he global contract the remittances are made in HQ abroad. Hence the basic classifications of the address in inter state and intra state are difficult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive the conclusion whether CGST 9% +SGST9% or IGST9% is applicable.
Further to your reply on query 02.
The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer?
Further to your reply on query 03,
Yes, agreed that there won't be any issue in taking inputs credits but am waiting response for q1 & q2 after submitting the additional information. We need to revisit this after having clarity on query 1 & 2
Reply By RAMESH PRAJAPATI:
The Reply:
1) Contract of supply of service is between your client's HO and Airlines. Both are outside India.
2) Your cli

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e airlines are having branches all over India, but as per the global contract the remittances are made in HQ abroad. Hence the basic classifications of the address in interstate and intra state are difficult to be ascertained. The HQ address is in abroad no GSTIN where as its branch is having GSTIN. Trust the above additional information will be helpful to arrive at the conclusion whether CGST 9% +SGST9% or IGST9% is applicable.
Since both the receiver and provider of service are having branch offices in the taxable territory and are duly registered with the tax authorities the GST is payable by your client's branch office as already suggested.
Further to your reply on query 02.
The branch has registered with GSTIN and will upload GSTR1. Since the HQ is not having GSTIN, how we can upload the invoices? is it correct to upload the invoices as unregistered dealer?
Since your client's branch office is registered with the tax authorities they have to upload GSTR1. Your HQ need not get

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GST on Hamali charges

GST on Hamali charges
Query (Issue) Started By: – RameshBabu Kari Dated:- 15-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
GST on Hamali charges at what rate ? suppose in a truck goods worth 500000 are being transported( Having diff rated goods in truck) by a trader and hamali charges are 8000..so at what rate GST shall be paid on Hamali Charges. Does it attracts RCM ?
Reply By KASTURI SETHI:
The Reply:
What is English word for ha

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Adjustments of gst

Adjustments of gst
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 14-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear expert,
I have a doubt regarding adjustment of taxes.
Suppose if I travel to other states (Delhi) and stays in hotel, as per the GST they will charge only sgst and cgst since where the immovable property is located. In this scenario, Can I take the credit and adjust sgst and cgst in my gst return(tamilnadu) .

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registration

registration
Query (Issue) Started By: – DURAISAMY ANANDHAN Dated:- 14-8-2017 Last Reply Date:- 15-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
My client is having a registered office in Tamilnadu , providing earth excavation services to a BIHAR basesd company at mining located in CHATISKAR, WEST BENGAL and ORRISSA. My doubt is GST taken at Tamilnadu is enough? or GST should take in all the three states?
Reply By HimansuSekhar Sha:
The Reply:
Supplier of service is at odi

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Applicability of GST on advances from foreign buyer

Applicability of GST on advances from foreign buyer
Query (Issue) Started By: – MohanLal tiwari Dated:- 14-8-2017 Last Reply Date:- 15-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Please advise for applicability of GST on advance payment from foreign buyers. Please consider that we are charging IGST in our Export Invoice while exporting the goods.
Reply By RAMESH PRAJAPATI:
The Reply:
Exports are classified as zero rated supply. So GST is not required to be paid on advances. At time of export you can clear goods on payment of IGST or without payment of IGST. It is your choice. There is no revenue loss to the Government.
Reply By MohanLal tiwari:
The Reply:
Thanks Mr Rajput. Do we need to issue Advance Receipt Vouc

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stered, of the recipient;
(e) description of goods or services;
(f) amount of advance taken;
(g) rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h) amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i) place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j) whether the tax is payable on reverse charge basis; and
(k) signature or digital signature of the supplier or his authorised representative:
Provided that where at the time of receipt of advance,-
(i) the rate of tax is not determinable, the tax shall be paid at the rate of eight

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Commission paid to unregistered person under GST

Commission paid to unregistered person under GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 14-8-2017 Last Reply Date:- 22-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
If we have paid commission to unregistered person can we do RCM and avail input credit. is it allow or not.
Reply By RAMESH PRAJAPATI:
The Reply:
Yes, tax is payable on reverse charge basis. ITC is allowed if service is availed in the course or furtherance of taxable business.
Reply By Hima

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Place of Supply

Place of Supply
Query (Issue) Started By: – Sanjeev Sharma Dated:- 14-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
A UK based company planning to set up a hotel/ service apartments in India. An Indian Company is providing following services to this UK Company:
Advice on feasibility study, setting up, owning and coordinating the development, operation and management of mid-scale lodging facilities including service apartment, which will be setup in India by foreign company.
Where will the place of supply for aforesaid services in accordance with section 13 of IGST Act.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Sub-section (4) of Section 13 of IGST Act, 2017 states that "the

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Tax on expenses debited in p&l

Tax on expenses debited in p&l
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 14-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear expert,
We have to declare all expenses which is booked as expenses in profit & loss account monthly basis as follows
1. Procurement of goods / services from registered person
2. Procurement of goods / services from unregistered person
3. Even if all the expenses should declare in the return which is unrelated to GST tax?
Example: Salary, electricity, interest,etc.
Thanks in advance.
Reply By KASTURI SETHI:
The Reply:
As per Section 15 of CGST Act, all incidental expenses are to be included in the transactional value for the purpose

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Rate of tax under GST on expenses debited to Trading Profit & Loss A/c

Rate of tax under GST on expenses debited to Trading Profit & Loss A/c
By: – KIRTIKUMAR PUROHIT
Goods and Services Tax – GST
Dated:- 14-8-2017

Expenses Under GST Regime
Rate of tax under GST on expenses debited to Trading Profit & Loss A/c
Sr. No
Nature of Expense
Rate of Tax
Whether registered supplier will levy tax
Reverse Charge(If supply is unregistered)
Whether Eligible for Input Credit
1
Salaray, wages & bonus paid to employee
0%
No
No
No
2
Electricity bill
0%
No
No
No
3
Water Charges/ Plain Water
0%
No
No
No
4
Bank Interest
0%
No
No
No
5
Professional Tax
0%
No
No
No
6
BMC Tax
0%
No
No
No
7
Building / Property Tax
0%
No
No
No
8
Rent Deposits
0%
No
No
No
9
Other Deposits
0%
No
No
No
10
Petrol / Disel/ CNG/Kerosene Expenses (Motor Spirit)
0%
No
No
No
11
Liquor Expenses
0%
No
No
No
12
Registration Fees (ROF / ROC / RTO

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etal
5%
Yes
Yes
Yes
28
Job Work / Labour Charges for printing of books, journals & periodicals
5%
Yes
Yes
Yes
29
Food & Beverages Expense (Non AC restaurant)
12%
Yes
Yes
No
30
Room Rent in a hotel, lodge (Rs.1000 to 2500 per room per day
12%
Yes
Yes
Yes
31
Fuel (Furnace Oil/LPG)
18%
Yes
Yes
Yes
32
Sales Promotion/Business Promotion
18%
Yes
Yes
Yes
33
Food & Beverages Expense (AC restaurant)
18%
Yes
Yes
No
34
Mineral water
18%
Yes
Yes
Yes
35
Truck/ Tempo Hire Charges
18%
Yes
Yes
Yes
36
Club & Membership fees
18%
Yes
Yes
No
37
Advertisement Charges / Hoarding / Magazine / News Papers / Media
18%
Yes
Yes
Yes
38
AMC Charges
18%
Yes
Yes
Yes
39
Bank Charges – Service charges recovered
18%
Yes
No
Yes
40
Broker Fee & Charges
18%
Yes
Yes
Yes
41
Cancellation Charges
18%
Yes
Yes
Yes
42
Extended Warranty
18%
Yes
Ye

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Yes
Yes
Yes
58
Payment for Sponsorship Services
18%
Yes
Yes
No
59
Security Charges
18%
Yes
Yes
Yes
60
Telephone, Mobile & internet Charges
18%
Yes
No
Refer Note 2
61
Sundry Expenses
18%
Yes
Yes
Yes
62
Job Work / Labour Charges for garment processing
18%
Yes
Yes
Yes
63
Job Work / Labour Charges (Other)
18%
Yes
Yes
Yes
64
Sitting Fees, Commission or any other payment made to director by company
18%
Yes
Yes
Yes
65
Audit Fees, Account Writing , Professional Fees (other than Advocate)
18%
Yes
Yes
Yes
66
Research & Development Expenses
18%
Yes
Yes
Yes
67
Food & Beverages Expense (AC restaurant)
28%
Yes
Yes
No
68
Wall Paint
28%
Yes
Yes
No
69
Room Rent in a hotel, lodge Above ₹ 7500/-
28%
Yes
Yes
Yes
70
Travelling Expenses International
28%
Yes
Yes
No
71
Amusement Park/ Theatre Ticket
28%
Yes
Yes
Yes
72
Cold drink

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2)
If Telephone, Mobile & Internet bill is in the name of the company and adress and place of business is mentioned then only one should claim the input credit
3)
Inpur credit is available fully. However if it is sold/disposed off/ scrapped/ thrown away within 5 years, then input credit @ 5% per quarter is available for the used period and balance is to be reversed for not used fully at the time of date of sale.
4)
Input credit is available only if goods & services are used for business. If good or services are used for personal purpose then input credit is not available. If goods & services are used partially for personal use and partially for business use then input credit is available partly in proportion to business use.
5)
Input credit is not available if outward supply of goods or services is exempt from payment of tax.
6)
As per Notification No 8/2017 dated 28/06/17, it is provided that if the aggregate value of goods or services or both debited to Trading A/c

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Subject: Procedure for grant of self-sealing permission to the exporters in GST regime

Subject: Procedure for grant of self-sealing permission to the exporters in GST regime
07/2017 Dated:- 14-8-2017 Trade Notice
Customs
Government of India
Ministry of Finance, Department of Revenue
Office of the Commissioner of Customs (Preventive)
Custom House, 110 M. G. Road, Shillong – 793001
FACILITY No. 07/2017
Dated Shillong the 14th August, 2017
Subject: Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular No.26/2017- Customs dated 01.07.2017 and Public Notice No.04/2017 dated 04.07.2017
Attention of the Importers, Exporters General Trade Custodians, Customs Brokers Inland Container Depots (ICDs) of Shillong Customs (Prev) Commissionerate is invited to this office Public Notice No.04/2017 dated 04.07.2017.
2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing containers. At present, there are three categories of containers which arrive at ports/lCDs/Custo

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subject to conditions.
4. in this regard, the procedure for seeking self-sealing permission of export containers is prescribed as follows:
4.1 The exporter shall:-
4.1.1 inform jurisdictional Superintendent of Customs about their arrangement to follow self- sealing procedure to export goods from the factory premises or warehouse at least 15 days before the first planned export along with necessary information as per format enclosed as Annexure-'A';
4.1.2 be registered under the GST and should be filling GSTR1 and GSTR2.
4.1.3 submit therewith a list of persons, along with their specimen signature (maximum three), who are authorized on behalf of the exporter to do the self-sealing and self -certification as per format enclosed as Annexure-'B'.
4.1.4 submit copies of their identity proof (with photograph) and proof of address of each individual authorized signatory attested by the exporter along with a certificate of signature verification from any of the Scheduled Commercial

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Principal Commissioner/Commissioner of Customs shall be valid for export at all the Customs stations.
8. Subsequently, the exporter shall intimate the shipment/self-sealing particulars to the jurisdictional Superintendent of Customs three days in advance to the planned stuffing as per the format enclosed as Annexure 'D'. The intimation, in this regard shall clearly mention the place and address of the approved premises, description of export goods and whether or not any incentive is being claimed.
9. The self- sealed goods are to be transported by the exporter along with the Check-list of the Shipping Bill, packing List, Invoice, duly filled in Annexure 'C', and any other list of the required relevant document for further processing by Customs including seal verification granting of LED and generation of the Shipping Bill for the consignment at the concerned Customs station.
10. Transport document for movement of self-sealed container by an exporter from factory or warehouse shall

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spection at the port of export. At the port/ICD as the case may be, the Customs officer would verify the integrity of the seals to check for tampering if any enroute. However, random or intelligence based selection of such containers for examination/scanning would continue.
14. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments.
15. It is proposed to replace the bottle seals with Electronic seals. The exporter shall seal the container with the tamper proof electronic seal of standard specification. The electronic seal should have a unique number which should be declared in the Shipping Bill. Before sealing the container, the exporter shall feed the data such as name of the exporter, IEC Code, GSTIN number, description of the goods, tax invoice number, name of the authorized signatory (for affixing the e-seal and Shipping Bill number in the electronic seal. Thereafter, container shall be sealed wit

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the old guidelines to apply again.
19. The above said revised procedure regarding sealing of export containers shall be effective immediately. All existing applications for self-sealing permission may be updated with presentation of document as required. All concerned are requested to complete the formalities required to avail the above facility so as to have a seamless transfer to the new procedure.
20. Any difficulty, experienced tin the implementation, may be brought to the notice of this office immediately.
( Bandhana Deori )
Commissioner
=============
Document 1
Annexure 'A' Facility No. 07/2017 dated 14.08.2017
(Application for one time approval for self-sealing of export containers)
[in duplicate]
Το
The Superintendent,
Sir,
With reference to Facility No./2017 dated 14.08.17, I/We hereby intimate that we
propose to avail the facility of self-sealing procedure for our reports. Our details are as below:
1)
Name of the Enterprise &
IEC No./PAN No.
2)
GSTIN

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ignation of the
person authorizing the signatories
Authorised Signatory:
1. He/She should be a permanent employee of the concern.
2. He/she should provide complete Bio-data including all bank Account No., Aadhaar No., residential
address and proof of identity in a separate sheet.
3. The authorised signatory should be the owner, the working partner/s, the managing Director, or the
Company Secretary of the export concern or a person duly authorised by such owner, the working
partner, or the Board of Directors, as the case may be.
Annexure 'C' Facility No. 07/2017 dated 14.08.2017
Examination Report for self-sealed container
Name of the Exporter
2.
સં હં
1.
(a) IEC No.
345
3.
4.
5.
(b) Branch code
(c) BIN (PAN based business
identification No of the Exporter)
(d) GSTIN
Factory/place of stuffing (full address)
Date of examination/stuffing
Time of stuffing
Starting time
Completion time
Time taken for stuffing
Description of cargo with quan

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The Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017.

The Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-II Dated:- 14-8-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
NOTIFICATION
No. J. 21011/1/2017-TAX/Vol-II, the 14th August, 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, on the recommendations of the Council, hereby notifies the Mizoram Goods and Services Tax (Fourth Amendment) Rules, 2017 which shall come into force on the date of publication in the Official Gazette.
Vanlal Chhuanga,
Commr. & Secretary to the Govt. of Mizoram,
Taxation Department.
THE MIZORAM GOODS AND SERVICES TAX (FOURTH AMENDMENT) RULES, 2017
In exercise

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llowing shall be substituted, namely:-
“34. Rate of exchange of currency, other than Indian rupees, for determination of value.- (1) The rate of exchange for determination of value of taxable goods shall be the applicable rate of exchange as notified by the Board under section 14 of the Customs Act, 1962 for the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act”;
(iii) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provi

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e time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, the Commissioner may, by notification, specify that return shall be furnished in FORM GSTR-3B electronically through the common portal, either directly or through a Facilitation Centre notified by the Commissioner.
(6) Where a return in FORM GSTR-3B has been furnished, after the due date for furnishing of details in FORM GSTR-2-
(a) Part A of the return in FORM GSTR-3 shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods and PART B of the said return shall be electronically ge

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ITC in Construction Industry

ITC in Construction Industry
Query (Issue) Started By: – HIREN MEHTA Dated:- 13-8-2017 Last Reply Date:- 16-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
Can we get a refund of Overflow of GST paid under RCM in Construction Industry if the same is not utilised for out put GST liability?
Reply By HimansuSekhar Sha:
The Reply:
No, please refer to notf. 15/17- central tax rate
Reply By HimansuSekhar Sha:
The Reply:
Refund of inverted duty str. Is not applicableon

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Composition scheme

Composition scheme
Query (Issue) Started By: – RAI SINGH Dated:- 13-8-2017 Last Reply Date:- 14-8-2017 Goods and Services Tax – GST
Got 5 Replies
GST
A person having shopand selling few products are nontaxable and some taxable. whether he can opt composition scheme.previous financial year Turnover is ₹ 35 Lakhs.
Reply By RAMESH PRAJAPATI:
The Reply:
The registered person shall be eligible to opt to pay tax under composition scheme [under 10(1) of the CGST Act], if:-
(a) he is not engaged in the supply of services other than supplies referred to in clause (b) of paragraph 6 of Schedule II [Para 6. (b) supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article

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ncome-tax Act, 1961), the registered person shall not be eligible to opt for the scheme under sub-section (1) unless all such registered persons opt to pay tax under that sub-section.
(3) The option availed of by a registered person under sub-section (1) shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds the limit specified under sub-section (1).
(4) A taxable person to whom the provisions of sub-section (1) apply shall not collect any tax from the recipient on supplies made by him nor shall he be entitled to any credit of input tax.
(5) If the proper officer has reasons to believe that a taxable person has paid tax under sub-section (1) despite not being eligible, such person shall, in a

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ervices on reverse charge basis;
(d) supplier of services, other than restaurant service;
(e) persons supplying goods which are not taxable under GST law;
(f) persons making any inter-State outward supplies of goods;
(g) suppliers making any supply of goods through an electronic commerce operator who is required to collect tax at source under Section 52; and
Reply By HimansuSekhar Sha:
The Reply:
Yes he can opt for the composition scheme. The total turnover will include both taxable and non taxable. A condition he may remember is that he should not have any stock purchased from interstate while opting for composition scheme.
Reply By RAI SINGH:
The Reply:
Thanks Sir.
Reply By HimansuSekhar Sha:
The Reply:
OK sir
Discussion For

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FACING PROBLEM WHILE REGISTERING THE DSC [DIGITAL SIGNATURE] FOR GST REGISTRATION

FACING PROBLEM WHILE REGISTERING THE DSC [DIGITAL SIGNATURE] FOR GST REGISTRATION
Query (Issue) Started By: – SUNIL KRISHNANI Dated:- 13-8-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
WELL I AM FACING A PROBLEM WHILE REGISTERING THE DSC [DIGITAL SIGNATURE] OF AN AUTHORIZED SIGNATORY FOR GST REGISTRATION WHICH IS A DUE PROCEDURE AND IS THE ONLY OPTION FOR REGISTRATION OF BODY PVT. LTD. AND LLP. PLEASE SUGGEST AS MY CLIENTS BUSINESS IS GETTING HAMPER

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