Author: admin_gst

Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
8/8/2017 Dated:- 4-10-2017 CGST – Circulars
GST
Circular No. 8/8/2017-GST
F. No. 349/74/2017-GST (Pt.) Vol.-II
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 4th October, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/Director Generals (All)
Madam/Sir,
Subject: Clarification on issues related to furnishing of Bond/Letter of Undertaking for exports
In view of the difficulties being faced by the exporters in submission of bonds/Letter of Undertaking (LUT for short) for exporting goods or services or both without payment of integrated tax, Notification No. 37/2017 – Central Tax dated 4th October, 2017 has been issued which extends the facility of LUT to all exporters under rule 96A of th

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acility of export under LUT has been now extended to all registered persons who intend to supply goods or services for export without payment of integrated tax except those who have been prosecuted for any offence under the CGST Act or the Integrated Goods and Services Tax Act, 2017 or any of the existing laws and the amount of tax evaded in such cases exceeds two hundred and fifty lakh rupees unlike Notification No. 16/2017-Central Tax dated 7th July, 2017 which extended the facility of export under LUT to status holder as specified in paragraph 5 of the Foreign Trade Policy 2015-2020 and to persons receiving a minimum foreign inward remittance of 10% of the export turnover in the preceding financial year which was not less than Rs. one crore.
b) Validity of LUT: The LUT shall be valid for the whole financial year in which it is tendered. However, in case the goods are not exported within the time specified in sub-rule (1) of rule 96A of the CGST Rules and the registered person fail

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eference Number (ARN), is generated online. If it is discovered that an exporter whose LUT has been so accepted, was ineligible to furnish an LUT in place of bond as per Notification No. 37/2017-Central Tax, then the exporter's LUT will be liable for rejection. In case of rejection, the LUT shall be deemed to have been rejected ab initio.]
f) Bank guarantee: Since the facility of export under LUT has been extended to all registered persons, bond will be required to be furnished by those persons who have been prosecuted for cases involving an amount exceeding Rupees two hundred and fifty lakhs. A bond, in all cases, shall be accompanied by a bank guarantee of 15% of the bond amount.
g) Clarification regarding running bond: The exporters shall furnish a running bond where the bond amount would cover the amount of self-assessed estimated tax liability on the export. The exporter shall ensure that the outstanding integrated tax liability on exports is within the bond amount. In case th

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ods from a manufacturer without payment of tax under the GST regime. The transaction between a manufacturer and a merchant exporter is in the nature of supply and the same would be subject to GST.
j) Transactions with EOUs: Zero rating is not applicable to supplies to EOUs and there is no special dispensation for them under GST regime. Therefore, supplies to EOUs are taxable like any other taxable supplies. EOUs, to the extent of exports, are eligible for zero rating like any other exporter.
k) 2[Realization of export proceeds in Indian Rupee: Attention is invited to para A (v) Part- I of RBI Master Circular No. 14/2015-16 dated 01st July, 2015 (updated as on 05th November, 2015), which states that “there is no restriction on invoicing of export contracts in Indian Rupees in terms of the Rules, Regulations, Notifications and Directions framed under the Foreign Exchange Management Act, 1999. Further, in terms of Para 2.52 of the Foreign Trade Policy (2015-2020), all export contracts

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erred by sub-section (3) of section 5 of the CGST Act, it is hereby stated that the LUT/Bond shall be accepted by the jurisdictional Deputy/Assistant Commissioner having jurisdiction over the principal place of business of the exporter. The exporter is at liberty to furnish the LUT/bond before either the Central Tax Authority or the State Tax Authority till the administrative mechanism for assigning of taxpayers to the respective authority is implemented.
3. Circular No. 2/2/2017 – GST dated 5th July, 2017, Circular No. 4/4/2017 – GST dated 7th July, 2017 and Circular No. 5/5/2017 – GST dated 11th August, 2017 are hereby rescinded except as respects things already done or omitted to be done.
4. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
5. Difficulty, if any, in implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
*******

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t that the conditions of LUT have been fulfilled shall be accepted unless there is specific information otherwise. That is, self-declaration by the exporter to the effect that he has not been prosecuted should suffice for the purposes of Notification No. 37/2017- Central Tax dated 4th October, 2017. Verification, if any, may be done on post-facto basis.
e) Time for acceptance of LUT/Bond: As LUT/Bond is a priori requirement for export, including exports to a SEZ developer or a SEZ unit, the LUT/bond should be processed on top most priority. It is clarified that LUT/bond should be accepted within a period of three working days of its receipt along with the self-declaration as stated in para 2(d) above by the exporter. If the LUT / bond is not accepted within a period of three working days from the date of submission, it shall deemed to be accepted."
2. Substituted vide Circular No. 88/07/2019-GST dated 01-02-2019 before it was read as ”
k) Realization of export proceeds in India

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Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03.
07/2017-GST Dated:- 4-10-2017 Assam SGST
GST – States
GOVERNMENT OF ASSAM
ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM
KAR BHAWAN, DISPUR, GUWAHAT1-6
Order No. 07/2017-GST
Dated Dispur, the 4th October, 2017.
Subject: Extension of time limit for intimation of details of stock held on the date preceding the date

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The Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2017.
F-10-77/2017/CT/V (133)-36/2017-State Tax Dated:- 4-10-2017 Chhattisgarh SGST
GST – States
Chhattisgarh SGST
Chhattisgarh SGST
Commercial Tax Department
Mantralaya, Mahanadi Bhawan, Naya Raipur
Naya Raipur, the 4th October 2017
Notification No. 36/2017-State Tax
No. F-10-77/2017/CT/V (133). – In exercise of the powers conferred by Section 164 of the Chhattisgarh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Chhattisgarh Goods and Services Tax Rules, 2017, namely :-
1. (1) These rules may be called the Chhattisgarh Goods and Services Tax (Seventh Amendment) Rules, 2017.
2. I

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M/s Ascics Trading Company Versus The Assistant State Tax Officer, The State Of Kerala
GST
2017 (10) TMI 831 – KERALA HIGH COURT – 2017 (6) G. S. T. L. 385 (Ker.) , [2017] 1 GSTL 4 (Ker)
KERALA HIGH COURT – HC
Dated:- 4-10-2017
WP (C).No. 31328 of 2017 (M)
GST
A. K. Jayasankaran Nambiar, J.
For the Petitioner : Sri. K. J. Abraham Sri. Nikhil John
For the Respondent : Sri. C. E. Unnikrishnan
JUDGMENT
It is brought to my notice by the learned counsel appearing for the petitioner that pursuant to the interim order dated 28.09.2017, the goods belonging to the petitioner, as also the vehicle carrying the goods, were released on a production of the interim order before the respondent.
2. I have heard the learned counse

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t are to accompany the transportation of goods in the course of interstate trade is conferred on the Central Government, the Central Government has, till date, not notified the documents that have to be carried by a transporter of the goods in the course of interstate movement. Under the said circumstances, and finding that neither the State Legislature nor the State Government would have the power to make laws/rules to govern interstate movements of goods in the course of trade, and for the purposes of levy of tax, I am of the view that detention in Ext.P5, for the sole reason that the transportation was not accompanied by the prescribed documents under the IGST Act/CGST Act/CGST Rules, cannot be legally sustained. I therefore, allow the w

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FC Agrawal Coal Pvt. Ltd. Versus Union of India
GST
2017 (10) TMI 880 – GUJARAT HIGH COURT – 2017 (6) G. S. T. L. 368 (Guj.)
GUJARAT HIGH COURT – HC
Dated:- 4-10-2017
Special Civil Application No. 18125 of 2017
GST
Akil Kureshi And Biren Vaishnav, JJ.
Mr Hardik P Modh, Advocate for the Petitioner
ORDER
( Per : Honourable Mr. Justice Akil Kureshi )
1. The petitioner is an importer of coal. The petitioner has challenged vires of the Goods and Service Tax (Compensation to

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The Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017.
04-E/2017 Dated:- 4-10-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04-E/2017)
No. FD 47 CSL 2017, Bengaluru, Dated 04-10-2017
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the council, the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These rules may be called the Karnataka Goods and Services Tax (Fifth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall c

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said date and shall furnish the statement in FORM GST ITC -03 in accordance with the provisions of sub-rule (4) of rule 44 with in a period of ninety days from the said date:
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) in sub-rule (5), after the words, brackets and figure “or sub-rule (3)”, the words, brackets, figure and letter “or sub-rule (3A)”, shall be inserted.
3. Insertion of new rule 120A.- After rule 120 of the said rules, the following shall be inserted, namely:-
“120A Revision of declaration in FORM GST TRAN-1.- Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 with

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ker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment:
Provided further that, where handicraft goods are transported from the State to another State by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment.”
Explanation – For the purposes of this rule, the expression “handicraft goods” has the meaning as assigned to it in the Notification (No.6/2017) of No. FD 47 CSL 2017 dated: 15.09.2017 published in the Karnataka Gazette, Extraordinary, No.887 in Part-IV A dated 16th September 2017.”;
6. Amendment o

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Last date for filing of return in FORM GSTR-3B.
09/2017-State Tax Dated:- 4-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT
[Notification No. 09/2017-State Tax]
No. C1-24614/2016.
Thiruvananthapuram, 4th October 2017.
In exercise of the powers conferred by section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) read with sub-rule (5) of rule 61 of the Kerala Goods and Services Tax Rules, 2017 and Notification No. 3/2017-State Tax dated the 31st August 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electr

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Extends the time limit for furnishing the details or return, GSTR 1, GSTR 2, GSTR 3.
11/2017-State Tax Dated:- 4-10-2017 Kerala SGST
GST – States
Kerala SGST
Kerala SGST
KERALA STATE GOODS AND SERVICES TAX DEPARTMENT
[Notification No. 11/2017-State Tax]
No. C1-24614/2016.
Thiruvananthapuram, 4th October 2017.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Kerala Goods and Services Tax Ordinance, 2017 (11 of 2017) and in supersession of notifications No. 5/2017-State Tax, dated the 31st August, 2017, No. 6/2017-State Tax, dated the 31st August, 2017 and No. 7/2017-State

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Notification on the extension of the period for submission of the declaration in FORM GST CAM-03.
14602/CT., Pol-41/1/2017 Dated:- 4-10-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No. 14602/CT., Pol-41/1/2017
NOTIFICATION
Dated.04.10.2017
In exercise of the powers conferred by sub-rule (4) of rule 3 of the Odisha Goods and Services Tax Rules, 2017 read with section 168 of the Odisha Goods and Services

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State Government amendment the Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 416 Dated:- 4-10-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat. Jammu
Notification
Srinagar, the 4th October, 2017
SRO 416.- In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government on the recommendation of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 24, in sub-rule (4), for the figures, letters and word, "30th September", the

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ted;
(v) in rule 120A, the marginal heading "Revision of declaration in FORM GST TRAN-I" shall be inserted;
(vi) in FORM GST REG-29, –
(a) for the heading, "APPLICATION FOR CANCELATION OF PROVISIONAL REGISTRATION", the heading, "APPLICATION FOR CANCELATION OF REGISTRATION OF MIGRATED TAXPAYERS" shall be substituted,
(b) under sub-heading PART-A, against item (i), for the word and letters "Provisional ID", the letters "GSTIN" shall be substituted
(vii) In Rule 83(1) w.e.f. 8th of July, 2017 the following words and signs are deleted and substituted:
(a) The word and sign (a) before (i) is a citizen of India; is deleted.
(b) The word and sign (i) before the word "that" in p

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Reverse charge
Query (Issue) Started By: – Santosh Nadkarni Dated:- 3-10-2017 Last Reply Date:- 5-10-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Can a GST registered service provider, whose annual TO is less than ₹ 20.00 lac, raise an invoice for services provided to a GST registered client without levying GST in the invoice? Will RCM be applicable for such invoice and the service provide file GSTR1 accordingly?
Thanks.
S. M. Nadkarni
Reply By PAWAN KUMAR:
The Reply:
Dear Sir,
As per my view, the GST registered service provider has to charge GST on their GST Tax invoice. If his services are taxable under RCM in that case only he cannot charge GST on Tax invoice.
Reply By Rajagopalan Ranganathan:
The Reply:

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are registered, the exemption of 20 lakhs not applicable. You will have to realise they invoices with gst.
Reply By Himansu Sekhar:
The Reply:
RCM is not applicable
Reply By Gorantla Bhaskar Rao:
The Reply:
Dear sir,
Once you are registered under GST, you are supposed to follow the GST law and threshold exemption does not applicable to you. I endorse the view of the experts.
Reply By Santosh Nadkarni:
The Reply:
Dear Sirs,
Thanks to all of you for the prompt help and guidance. Since it is stated that once the GST registration is obtained 'voluntarily' the exemption limit does not apply, raises a question- dos the exemption apply to unregistered entities? Considering that an unregistered entity does not need to file any retur

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clarification on services provided at abroad -reg
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 3-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Dear Sir,
We are receiving invoices for the technical training services provided to us at abroad by our parent company .
We kindly request the experts to give opinion for this whether GST is applicable or not
If applicable means whether we have to pay under reverse charge mechanism method.
Kindly clarify
Thanks & Regards.
S.Ramakrishnan
Reply By KASTURI SETHI:
The Reply:
GST applicable.
Reply By Vamsi Krishna:
The Reply:
As per Sec.7(1)(a) of the CGST Act, supply includes Import of services for a consideration whether or not in

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Input tax credit
Query (Issue) Started By: – DK AGGARWAL Dated:- 3-10-2017 Last Reply Date:- 7-10-2017 Goods and Services Tax – GST
Got 13 Replies
GST
Sir
Please confirm if ITC is allowed on Car repair expenses like change of tyres, change of battery etc when the car is registered in name of company and supplier and receiver are both registered in GST. Is it allowed on normal repair/maintenance also when Car is sent to gurage for change of Oil, filters etc
2Is ITC allowed on Diwali gift articles like Toaster, Mixi, sweet boxes etc given to customers as sales promotion.
D K Aggarwal
Reply By KASTURI SETHI:
The Reply:
Not allowed in both cases.
Reply By PAWAN KUMAR:
The Reply:
In first case, since you are not using car in

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owledge.
Reply By Himansu Sekhar:
The Reply:
Sir, the cars are used for furtherance of business. The vehicles are restricted for the ITC. But the services like repairs and maintenance are not restricted under sec. 17(5). Also I have come across many tweets clarifying vsuch position.
Reply By Himansu Sekhar:
The Reply:
I shall email the tweets to you. Under CCR rules, rule 2(l) specifically restricted such services.
Now it is furtherance of business. In my opinion there should no restriction for taking credit if sec. 17(5) does not hinder.
Reply By KASTURI SETHI:
The Reply:
In this situation ITC is not allowed even it is in the course of or for furtherance of business. When any goods are in the exclusion clause, the phrase "In th

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5) is reproduced below as under:
(5) Notwithstanding anything contained in sub-section (1) of section 16 and subsection (1) of section 18, input tax credit shall not be available in respect of the following, namely:-
(a) motor vehicles and other conveyances except when they are used
(i) for making the following taxable supplies, namely:-
(A) further supply of such vehicles or conveyances ; or
(B) transportation of passengers; or
(C) imparting training on driving, flying, navigating such vehicles or conveyances;
(ii) for transportation of goods;
If we go through the starting line of it says that notwithstanding anything contained in Sub-section 1 of Section 16…….
input tax credit shall not be allowed in respect of the following.

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Refund of service tax and issue of invoice with gst terms
Query (Issue) Started By: – SreejithMadampath m Dated:- 3-10-2017 Last Reply Date:- 3-10-2017 Service Tax
Got 6 Replies
Service Tax
Dear Sir,
We have raised invoice and given to customer in december 2016, but due to few disputes,customer did not paid the amount that time and but we already paid to service tax to government. Now customer is ready to pay,but they are asking for new invoice with gst terms.
If we cancel the old invoice,whether government will refund our service tax? and if yes,what is the procedure for the same.
Reply By KASTURI SETHI:
The Reply:
Practically chances are dim.
Reply By SreejithMadampath m:
The Reply:
Please clarify sir
Reply By KASTURI

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Setting off of CVD and SAD under GST Regime
Query (Issue) Started By: – malay pota Dated:- 3-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I have a question regarding payment of CVD and SAD as per old Customs duty structure and setting off of the same under GST regime.
Our question is as under:
Suppose I, as MANUFACTURER, have an Advance Authorization (Advance Licence) issued in 2016 .In the advance licence we have made import and effected export also but, unfortunately we could not fulfill complete Export Obligation and for regularization of the advance licence, we need to pay applicable customs duty on the excess import made by us with interest. The applicable duty structure( when the go

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d.
Reply By malay pota:
The Reply:
Thank you very much to both of you for replying.But, TRN1 is I think for the credit which is pending to claim as on 1st July 2017 when GST became applicable.My question is if I pay the Customs duty TODAY( on 5th October 2017) for regularisation of Advance Authorisation as per the old customs duty structure which was applicable at the time of actual import of the item for which i need to pay Customs duty in such case, the CVD and SAD which i will pay how the same will be sett off now in the GST regime?
Reply By JSW CEMENT LIMITED:
The Reply:
Through Trans-1 you can claim credit availed upto 30th July. In my opinion, you can claim refund of duty paid under section 142(3) of CGST ACT 2017
Discussion F

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export to Nepal
Query (Issue) Started By: – jaineet singh Dated:- 3-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
hello sirs, we are small scale businessmen from Amritsar /Punjab. we deal in textile machinery parts and items. sometimes we also export the items to Nepal. after GST implimentation, there is a lot of confusion in sending export to Nepal.Earlier it was an easy task as not many documents were needed and export to Nepal was free too. bu

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GST Extends Deadline for Reporting Stock Details in FORM GST CMP-03 Before Opting for Composition Levy.
Circulars
GST
Extension of time limit for intimation of details of stock held on the da

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GST Form REG-29 Amended: Streamlined Cancellation Process for Migrated Taxpayers Under GST Regime to Simplify Compliance.
Forms
GST
APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TA

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RCM LIABILITY NOT SHOWN IN GSTR1
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 3-10-2017 Last Reply Date:- 3-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We have filed GSTR1 for the month of July-17 but lack of knowledge we have not declare RCM details and liability.
Please note that we have shown RCM Laibility in GSTR3B and also make payment also for the month of July-17.
Now can we mention RCM details for the month of july-17 alongwith GSTR1 for the month of

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DECLARATION OF DETAILS OF RCM INVOICE IN GSTR1
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 3-10-2017 Last Reply Date:- 3-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Please advice us where to mention RCM Invoice details and shown liability of RCM in GSTR1.
Reply By MUKUND THAKKAR:
The Reply:
Not required to show in GSTR-1, details is RCM need to show in GSTR-2.
Reply By Himansu Sekhar:
The Reply:
Please refer 4B of GSTR1
Discussion Forum – Knowledge Sh

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GST Registrants from Old Tax System Can Apply for Cancellation by October 31, 2017 Deadline.
Act-Rules
GST
Cancellation of GST registration – who have migrated from old regime / existing law

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GST on Custom House Agents
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 3-10-2017

GST on Custom House Agents
Introduction: This article discusses in detail about the GST taxability on Custom house Agents.
Customs House Agent means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act,1962 (52 of 1962);
General Rule
The default GST rate for services for which specific rate has not been provided by the GST Council is 18%.
Hence, 18% GST rate would be applicable for most of the supporting services in transport.
Specific Rule
* Ocean freight
Transport of goods in a vessel GST is payable @ 5% with ITC of input services
GST on Reverse Charge basis @ 5% to be paid by the importer in case services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
If

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ds by road
Inland Haulage /On carriage (both export/import shipments) by road
18%
7
All other services
Detention, DO fee, BL fee, Container cleaning, Agency Charges, Clearance charges, EXW charges etc.
18%
GST rates on Air shipments:
Sl.no.
Description of Service
Charges Covered
Rate of Tax
1
Transport of goods by Air-Export
Prepaid Air Freight on exports and related surcharges and all Origin charges including clearance and billed to entity based in India
18%
2
Transport of goods by Air-Export
Prepaid Air Freight on exports billed to overseas client/ Agent
All Origin charges including clearance and billed to overseas client/Agent
0%
18%
3
Transport of goods by Air -Import (Prepaid and collect)
Air Freight on Import
Custom Clearance Charges
Origin EXW charges
0%
18%
18%
Where's the Place of Supply of 'Transportation of goods' services under the GST law ?
* When location of both supplier & recipient is India, the place of supply of transp

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rofit share.
Considering the aforesaid, it is essential to understand the various legs on transaction involved in providing freight transportation service.
Basis the origin and destination of the transaction, analysis of each transaction from point of view of GST is encapsulated below:
Inward Shipments – Shipments Coming Into India
INWARD SHIPMENT
Type of Shipment
Legs of Transactions
Scope
Taxability Under GST
Delivered Duty Paid ('DDP') (i.e Entire liability discharged by Consignor/ Seller)
a. Between Consignor and Overseas Agent ('OA')
Contract for delivery of goods from outside India to factory/ warehouse of consignee in India
Not taxable since both parties are located outside India
b. Between OA and Indian Freight Forwarder
('Indian FF')
Contract to perform the Indian leg of shipment, on behalf of OA and not the Consignor or Consignee
Section 12(8)(b) of IGST Act shall apply *refer note below
Ex-Works ('EXW')
( i.e Entire liability discharged by Consignee/
B

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goods till Foreign port i.e. port of exportation)
a. Between Consignor and Foreign FF
Contract to deliver goods till the port of exportation
Not taxable since both parties are located outside India
b. Between Consignee and Indian FF
Contract for transportation of goods from foreign port to factory/warehouse of consignee, including clearance and freight charges
Taxable u/s 12(8) of IGST Act
Outward Shipments – Shipments going Into India
OUTWARD SHIPMENT
Type of Shipment
Legs of Transactions
Scope
Taxability Under GST
Delivered Duty Paid ('DDP') (i.e Entire liability discharged by Consignor/ Seller)
a. Between Consignor and Indian FF
Contract for delivery of goods from India to factory/warehouse of consignee outside India
Taxable u/s 12(8) of IGST Act
b. Between Indian FF and OA
Contract to perform the foreign leg of shipment, on behalf of FF and not on the behalf of the Consignor or Consignee
Taxable u/s 13(9) of IGST Act. Tax liability shall be discharged on RCM b

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lity of Consignor to deliver the goods till Indian port i.e. port of exportation)
a. Between Consignor and Indian FF
Contract to deliver goods till the port of exportation (India)
Taxable u/s 12(8) of IGST Act
b. Between Consignee and Foreign FF
Contract for transportation of goods from Indian port to factory/warehouse of consignee, including clearance and freight charges
Not taxable since both parties are located outside India
*Note
In respect of transaction performed by Indian FF on behalf of OA, the services are provided to a non-resident entity which would be considered as a non-registered entity. Accordingly, the place of supply of service for unregistered entity will be location where the goods are handed over for transportation i.e. India, provided the air/ocean freight is paid by the OA. Hence, such transaction would be subject to GST.
Frequently asked questions
1) What is the rate of tax on export freight when freight is prepaid in India?
Ans. 5 %.
2) What is the

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how a single head as freight or lump sum freight or all in charges?
Ans. Basic freight is taxable @ 5% & other charges are taxable @ 18% .
It may happen to be a case mixed supply as per 8 of CGST Act, So it is not advisable as that tax rate will be 18% in such case.
Therefore, it would be better to show freight and other charges separately.
8) GST is not applicable for export freight collect shipments where freight is collected by my overseas agent at the destination but is GST applicable when I raise my invoice on my overseas agent for freight or for my share of the freight that was due to me? Also, at what rate can it be charged?
Ans. No, as per section 13(9) of IGST Act, if the place of supply of service lies outside India, GST is not applicable.
9) If I handle ex-works export shipment then are charges such as THC, B/L Fee, Customs clearance done in India? Will transport in India, etc. be taxable? Am I supposed to charge my overseas agent tax along with the charges?
Ans. In

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ders speak to your respective associations to find a workable solution and push them to make representations to the government so that situation is reversed.
11) Is GST applicable on export door delivery shipments if the charges are prepaid in India by the shipper? What is the rate of tax?
Ans. Yes, GST is applicable on export door delivery charges at the rate of 18% if these charges are paid in India.
12) Is GST applicable on export door delivery shipments if the charges are on a collect basis and collected by my agent overseas?
Ans. No, as per IGST rule 13(9), this transaction is not taxable.
13) As a freight forwarder, how should I decide if I should charge IGST or SGST/CGST
Ans. The main criteria to decide the applicability of IGST vs SGST/CGST on my invoices raised for Indian customers is the location of the recipient of service. If the recipient of services is in the same state as you are, you have to charge SGST/CGST if the recipient is in a different state, you have to ch

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es customers in Delhi and North India but shipments are from Mumbai, can I choose to not to raise invoices from my Delhi branch on my Delhi customers and instead centralise my billing at my head office in Mumbai?
Ans. No, you cannot centralise your billing in your head office or branch office, you must have a state wise registration with separate GSTIN numbers for each state. If you have a full-fledged branch office in Delhi that services Delhi customers then invoices must be raised by your Delhi office for your Delhi customers. Your Mumbai office, in turn, has to raise an invoice on your Delhi office for services supplied by the Mumbai office to the Delhi office. Alternatively, your Mumbai office is free to raise once a month, a consolidated statement for services supplied by the Mumbai office to the Delhi office throughout the month.
Your Mumbai office will get to consume the ITC on invoices raised by service providers in Mumbai for freight, THC, etc.
Your Delhi office will get to

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the CFS, can this be treated as pure agent concept? Will the importer be allowed to claim ITC?
Ans. No, the importer will not be allowed to claim ITC in this situation. If the CFS raises an invoice on the customs broker, then the customs broker, in turn, must raise an invoice on the importer for the same service.
21) Is there a concept of pure agent/disbursement under GST regime.
Ans. Yes, there is pure agent concept in GST, in the previous example, customs broker must ask the CFS, shipping line, etc. to make the invoice in the name of the importer. Customs broker can pay on behalf of the importer and importer will be able to use the ITC. Since the invoice of the CFS, shipping line, etc., is in the name of the importer, the customs broker cannot claim ITC on this transaction.
It is advisable that you obtain an authorization letter from your customer (once every year) authorising you to customs clearance, transport, pay shipping lines, etc., on their behalf.
21) Are cash expenses,

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Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2017
36/2017-State Tax Dated:- 3-10-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.36/2017-State Tax
Date: 03/10/2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2017.
2. In the Sikkim Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4), for the f

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Last Date for filing of return in FORM GSTR-3B
S.O.062/P.A.5/2017/S.168/2017 Dated:- 3-10-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 3rd October, 2017
No. S.O.62/P.A.5/2017/S.168/2017.- In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common po

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Last Date for filling of return in FORM GSTR-3B.
J.21011/1/2017-TAX/Vol-I/Pt Dated:- 3-10-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
No.J. 21011/1/2017-TAX/Vol-I/Pt, the 3rd October, 2017. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 and Notification No.J.21011/1/2017-TAX/Vol-II/Pt-II dated the 12th September, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B elect

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