Author: admin_gst

Goods and Services Tax – Started By: – Lakshmi NV – Dated:- 3-7-2017 Last Replied Date:- 16-7-2017 – If an assesses turnover if below 20 Lakh he is not required to take registration under GST Act.my doubt is,if such person receives supplies from unregistered person more than ₹ 5000, whether he is liable to take registration under GST for payment of tax under reverse charge .What if a composition dear makes purchases from unregistered person.is the composition dealer liable for the payment of tax under reverse charge basis.Can he claim the amount paid under reverse as input credit in gst Return of Next Quarter – Reply By PAWAN KUMAR – The Reply = It is complusorily to take registration in case the person is :1.person making interstate

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Goods and Services Tax – Started By: – Shiv Kumar – Dated:- 3-7-2017 Last Replied Date:- 16-7-2017 – Dear All Please confirm that the LOCAL BODY TAX (Mandi Tax) will cover under GST i.e Market Fees and Rural Development charges. thanks – Reply By KASTURI SETHI – The Reply = As per FAQ released by CBEC, GST does not concern market fee so GST does not affect it. – Reply By Ramesh Kothari – The Reply = Re Mandi tax it's abolished Other I am not updated Pl get me updated – Discussion-Forum – Kn

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Goods and Services Tax – Started By: – Shiv Kumar – Dated:- 3-7-2017 Last Replied Date:- 16-7-2017 – Dear sir , Please confirm , if we supplied the exempted product to any taxable person , the freight paid for suppling of said goods will cover under GST (Service ) or remain as exempted . Please specify with the noting in GST acts /sections thanks – Reply By KASTURI SETHI – The Reply = GST has to be paid on freight. No benefit of composite supply available in such situation. – Reply By Ramesh Ko

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Goods and Services Tax – Started By: – HS Kukreja – Dated:- 3-7-2017 Last Replied Date:- 16-7-2017 – Can we supply to unregistered dealers within or outside the state? – Reply By Preeti Sharma – The Reply = Yes, you can. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = I endorse the views of Preethi Sharma – Reply By Mehak Malhotra – The Reply = Dear HS Kukreja, Yea we can very well supply to unregistered dealers within or outside state. Only difference is the if you make any inter-supply you wi

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Goods and Services Tax – Started By: – anil chettiyattil – Dated:- 3-7-2017 Last Replied Date:- 26-8-2017 – Sir,I am in the business of FLEX PRINTING and Signboard Making. I want to know the HSN CODE AND RATE OF GST. Right now my turnover is not exceeding 18 Lakh. Still I am trying to register under GST.Please adviseThanks – Reply By Ramesh Kothari – The Reply = go to tariff of GST same can be download from CBEC portal – Reply By nagavignesh manoharan – The Reply = GST UPDATE ON PRINTED PLASTIC

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Goods and Services Tax – Started By: – NITIN SHARMA – Dated:- 3-7-2017 Last Replied Date:- 16-7-2017 – Sir/Madam,Before implement/applied of GST , We were filing the shipping bill for Export under DrawbackWe have taken Drawback A and B categoryBut after implement of GSTThere are 3 declaration DB001, DB002 AMD DB003There a declaration have to be mention mandatory in case of filling shipping bill under Drawback Can you let me know that which declaration to be mention for Drawback under A or B – R

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Section 48 – Maharashtra SGST – RETURNS – Maharashtra Goods and Services Tax Act, 2017 – Section 48 – Goods and services tax practitioners. 48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed. (2) A registered person may authorise an approved goods and services tax practitioner to furnish the details of outward supplie

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Heading 9999 – Goods and Services Tax – 37 Heading 9999 Services provided by extraterritorial organisations and bodies. 18 Goods and Services Tax – Schedules

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Heading 9998 – Goods and Services Tax – 36 Heading 9998 Domestic services. 18 Goods and Services Tax – Schedules

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Heading 9997 – Goods and Services Tax – 35 Heading 9997 Other services (washing, cleaning and dyeing services; beauty and physical well-being services; and other miscellaneous services including servi

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Heading 9996 (Recreational, cultural and sporting services) – Goods and Services Tax – 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 15[or planetarium]. 18 – (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 12 – (iia) Services by way of admission to exhibition of cinematograph films where price of admission ticket is above one hundred rupees. 18 – (iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 18 – (iiia) Services by way of

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theatrical performance, drama 15[or planetarium]. 18 – (ii) Services by way of admission exhibition of cinematograph films where price of admission ticket is one hundred rupees or less. 18 – 56[(iii) Services by way of admission to amusement parks including theme parks, water parks, joy rides, merry-go rounds, go-carting and ballet. 18 – (iiia) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, casinos, race club, any sporting event such as Indian Premier League and the like. 28 -] (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28 – (v) Gambling. 28 – (vi) Recreational, cultural and sporting services other t

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allet, any sporting event such as Indian Premier League and the like. 28 – (iv) Services provided by a race club by way of totalisator or a license to bookmaker in such club. 28 – (v) Gambling. 28 – (vi) Recreational, cultural and sporting services other than (i), (ii), (iii), (iv) and (v) above. 18 – ************* Notes: As amended vide notification 20/2017 dated 22-8-2017, before it was read as, 34 Heading 9996 (Recreational, cultural and sporting services) (i) Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama. 18 – (ii) Services by way of admission exhibition of cinematograph films where pric

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Heading 9995 – Goods and Services Tax – 33 Heading 9995 Services of membership organisations. 18 Goods and Services Tax – Schedules

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Goods and Services Tax – 32 Heading 9994 55[(i) Services by way of treatment of effluents by a Common Effluent Treatment Plant. 12 – (ii) Sewage and waste collection, treatment and disposal and other environmental protection services other than (i) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 32 Heading 9994 Sewage and waste collection, treatment and disposal and other environmental protection services. 18 Goods and

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Heading 9993 – Goods and Services Tax – 31 Heading 9993 Human health and social care services. 18 Goods and Services Tax – Schedules

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Heading 9991 – Goods and Services Tax – 29 Heading 9991 Public administration and other services provided to the community as a whole; compulsory social security services. 18 Goods and Services Tax – Schedules

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Heading 9992 – Goods and Services Tax – 30 Heading 9992 Education services. 18 Goods and Services Tax – Schedules

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Section 9 – Goods and Services Tax – 28 Section 9 Community, Social and Personal Services and other miscellaneous services – Goods and Services Tax – Schedules

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Goods and Services Tax – 27 Heading 9989 14[34[(i) Services by way of printing of all goods falling under Chapter 48 or 49 [including newspapers, books (including Braille books), journals and periodicals], which attract IGST @ 12 per cent. or 5 per cent. or Nil, where only content is supplied by the publisher and the physical inputs including paper used for printing belong to the printer. 12 -] (ii) Other manufacturing services; publishing, printing and reproduction services; materials recovery

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Goods and Services Tax – 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975);] 27[(c) all products falling under Chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975); ] (d) Printing of books (including Braille books), journals and periodicals; 28[(da) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil;] (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). 44[(ea) manufacture of leather goods or footwear falling under Chapter 42 or 64 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975) respectively;] 29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to

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atment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 54[(iii) Tailoring services. 5 – (iv) Manufacturing services on physical inputs (goods) owned by others, other than (i), (ia), (ii), (iia) and (iii) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 26 Heading 9988 (Manufacturing services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; 11[(b) Textiles and textile products falling under Chapter 50 to 63 in the First Schedu

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Explanation. – The term handicraft goods shall have the same meaning as assigned to it in the notification No. 32/2017 -Central Tax, dated the 15th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1158 (E), dated the 15th September, 2017 as amended from time to time.] 12[***] 5 – 30[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32[(iia) Services by way of any treatment or process on goods belonging to another person, in relation to printing of all goods falling under Chapter 48 o

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75). 29[(f) all food and food products falling under Chapters 1 to 22 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) ; (g) all products falling under Chapter 23 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) , except dog and cat food put up for retail sale falling under tariff item 23091000 of the said chapter; (h) manufacture of clay bricks falling under tariff item 69010010 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975);] 12[***] 5 – 30[(ia) Services by way of job work in relation to- (a) manufacture of umbrella; (b) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 12 per cent. 12 -] 13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 31[(c) printing of all goods falling under Chapter 48 or 49, which attract IGST @ 5 per cent. or Nil.] 5 32[(iia

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inting of books (including Braille books), journals and periodicals; (e) Processing of hides, skins and leather falling under Chapter 41 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975). 12[***] 5 – 13[(ii) Services by way of any treatment or process on goods belonging to another person, in relation to- (a) printing of newspapers; (b) printing of books (including Braille books), journals and periodicals. 5 (iii) Manufacturing services on physical inputs (goods) owned by others, other than (i) and (ii) above. 18 -] ************* Notes: As amended vide notification 20/2017 dated 22-8-2017, before it was read as, 26 Heading 9988 (Manufacturin g services on physical inputs (goods) owned by others) (i) Services by way of job work in relation to- (a) Printing of newspapers; (b) Textile yarns (other than of man-made fibres) and textile fabrics; (c) Cut and polished diamonds; precious and semi-precious st

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Goods and Services Tax – 25 Heading 9987 53[(i) Services by way of house-keeping, such as plumbing, carpentering, etc. where the person supplying such service through electronic commerce operator is not liable for registration under sub-section (1) of section 22 of the Central Goods and Services Tax Act, 2017 5 Provided that credit of input tax charged on goods and services has not been taken [Please refer to Explanation no. (iv)]. (ii) Maintenance, repair and installation (except construction)

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Goods and Services Tax – 24 Heading 9986 (i) Support services to agriculture, forestry, fishing, animal husbandry. Explanation. – Support services to agriculture, forestry, fishing, animal husbandry mean – (i) Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing; (b) supply of farm labour; (c) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying,

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r the essential characteristics of the said fruits or vegetables. (iii) Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. 44[(h) services by way of fumigation in a warehouse of agricultural produce.] Nil – 52[(ii) Service of exploration, mining or drilling of petroleum crude or natural gas or both. 12 – (iii) Support services to mining, electricity, gas and water distribution other than (ii) above. 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 24 Heading 9986 (i) Suppo

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ulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (d) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (e) loading, unloading, packing, storage or warehousing of agricultural produce; (f) agricultural extension services; (g) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. (ii) Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits

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Goods and Services Tax – 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 5 1. Provided that credit of input tax charged on goods and services used in supplying the service 44[, other than the input tax credit of input service in the same line of business (i.e. tour operator service procured from another tour operator)] has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for sup

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As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 23 Heading 9985 (Support services) (i) Supply of tour operators services. Explanation.- "tour operator" means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours. 5 1. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] 2. The bill issued for supply of this service indicates that it is inclusive of charges of accomm

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Goods and Services Tax – 22 Heading 9984 (Telecommunications, broadcasting and information supply services) (i) Supply consisting only of e-book. Explanation.- For the purposes of this notification, e-books means an electronic version of a printed book (falling under tariff item 4901 in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)) supplied online which can be read on a computer or a hand held device. 5 – (ii) Telecommunications, broadcasting and information supply services o

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Heading 9983 (Other professional, technical and business services) – Goods and Services Tax – 21 Heading 9983 (Other professional, technical and business services) (i) Selling of space for advertisement in print media. 5 – (ii) Other professional, technical and business services other than (i) above and serial number 38 below 18 – ************* Notes: As Amended vide Notification No. 28/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,

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Heading 9982 – Goods and Services Tax – 20 Heading 9982 Legal and accounting services. 18 Goods and Services Tax – Schedules

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