Author: admin_gst

Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of Garments and textile made-up articles
34/2017 Dated:- 9-8-2017 Circular
Customs
Circular No. 34/2017-Cus
F.No.609/63/2017-DBK
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
Drawback Division
Dated 09th August, 2017
To
Principal Chief Commissioners/Principal Directors General,
Chief Commissioners/Directors General,
Principal Commissioners/Commissioners,
all under CBEC
Madam/Sir,
Subject – Continuation of pre-GST rates of Rebate of State Levies (RoSL) for transition period of three months i.e. 1.7.2017 to 30.9.2017 for Export of

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imed on the basis of revised undertaking to be provided by exporter in terms of aforesaid Notification.
3. For all exports with let export order dates on or after 1.7.2017 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. 5.8.2017. Considering that exports have already been made in period 1.7.2017 to 4.8.2017, for which the revised undertaking is not possible to be furnished electronically alongwith the shipping bills already filed, exporters need to submit an undertaking to the Customs in the manual format as annexed to this Circular. This could be a single undertaking covering export products in the various shipping bills of the exporter

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is required to be filed by the exporter.
6. Suitable Public Notice and Standing Order should be issued for guidance of the trade and officers. Any difficulty faced should be intimated to the Board.
Encl. as above.
Yours faithfully,
(Dipin Singla)
OSD (Drawback)
Tel 23341480
Annexure
Undertaking for claiming Rebate of State levies rate w.e.f 1.7.2017 to 30.9.2017
I/We, M/s………………………………, IEC No………………… and address ……………………. hereby give an undertaking that in respect of export products covered under Shipping Bill Nos…………………. dated …………… on which Rebate of State Levies (RoSL) rate is claimed, I have not claimed or shall not claim credit/rebate/refund/reimburse

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Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular no 26/2017-customts dated 01.07.2017
FACILITY CIRCULAR NO. 13/2017 Dated:- 9-8-2017 Trade Notice
Customs
GOVT. OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
Phone: 044-25254461
Fax: 044-25249543
CUSTOM HOUSE, CHENNAI – 600 001
www.chenneicustoms.gov.in
FACILITY CIRCULAR NO. 13/2017
Sub: Procedure for grant of self-sealing permission to the exporters in GST regime consequent to CBEC Circular no 26/2017-customts dated 01.07.2017- Reg.
Attention of the Importers, Exporters, General Trade, Port Trust, Customs Brokers, Port Terminal Operators, Shipping Lines / Shipping Agents, Container Freight Stations (CFSs) / Inland Container Depots (ICDs) of Chennai Customs Zone is invited to the Board Circular No. 26/2017-Cus dated 01.07.2017 on the above subject.
2. Board has in the past issued various circulars both on the Excise and Customs side on the issue of sealing o

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ers with export goods by CBEC officials Instead, self sealing procedure shall be followed 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 the Superintendent of Customs (Docks Administration) of this office 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 filing GSTR 1 and GSTR 2.
4.1.3 submit therewith a list of persons, along with their specimen signatures (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

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consider granting permission of self sealing of export containers at the required premises.
7. Self Sealing permission once given by a 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 Superintendent of Customs (Docks Administration) one day 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 containers shall be brought by the exporter to any of the Container Freight Stations under the jurisdictional of Chennai Customs Zone, along with the Check-list of the Shipping Bill, Packing List, Invoice, duly filled in ANNEXURE-C and any Other required relevant document for further processing by Customs, including seal verificat

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sealing procedure even if he is not required to be registered under GST Laws. Such an exception is available to the Status Holders recognized by DGFT under a valid status holder certificate issued in this regard.
13. The exporter intending to clear export goods on self-clearance (without employing a Customs Broker) shall file the Shipping Bill under digital signature.
14. All consignments in self-sealed containers shall be subject to risk based criteria and intelligence, if any, for examination / inspection 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.
15. Examination norms as prescribed under Circular No.6/2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all such consignments.
16. It is proposed to replace the bottle seals with Electronic seals. The

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g in force, will be viewed seriously which may result in withdrawal of the self-sealing facility accorded to the exporter and / or initiation of any other proceedings under the Customs Act, 1962 and rules and regulations made there under or any other laws for the time being in force.
19. Self sealing / factory stuffing permissions already granted by the Deputy/ Assistant Commissioner of Docks, Chennai Customs, for the premises falling under the jurisdiction of this Custom House, after issue of Facility Circular 11/2011 dated 02.06.2011, earlier will continue to be valid. In other words there is no need for the said exporter who have already been granted permission for self-sealing/factory stuffing under the Old guidelines, (i.e., Facility Circular No.11/2011 dated 02.06.2011), to apply again.
20. The above said revised procedure regarding sealing of export containers shall be effective from 01.09.2017. All concerned, are requested to complete the formalities required to avail the abo

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Kumar Traders And Company Versus State of Assam
GST
2017 (9) TMI 749 – GAUHATI HIGH COURT – 2017 (4) G. S. T. L. 120 (Gau.)
GAUHATI HIGH COURT – HC
Dated:- 9-8-2017
W.P. (C) No. 4785 OF 2017
GST
Mr. Hrishikesh Roy, J.
For The Petitioner : Ms. M. L. Gope, Ms. N. Hawelia Ms. N. Gogoi and Mrs. N. Bordoloi, Advocates
JUDGMENT
This case was adjourned on 9.8.2017, to enable the learned Govt. Advocate to receive instruction on the circumstances under, which the team from the Bureau of Investigation for Economic Offences (BIEO) had raided the Amingaon godown of the petitioners, where areca nuts are stored. The facts leading to the search and seizure were noted by the Court as under:-
“The interest of the petitioners in all 3 cases are common and similar arguments are advanced by the learned counsel Ms. M.L. Gope. The petitioners are registered under the Goods and Service Tax Act, 2017 (hereinafter referred to as the “GST Act”) and earlier they were registered under t

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for continuing with their, business under the GST regime.
3. The grievance of the dealers is the unauthorised inspection, search and seizure of their godown at Amingaon, by the authorities of the Bureau of Investigation for Economic Offences (BIEO) Officers on 27.07.2017, who have seized around 7290 bags of Dried Areca Nuts, under the 2 seizure lists dated 27.07.2017. The seizure party led by the Deputy S.P. of the BIEO have also asked the dealers to submit around 15 documents, which may have no relevance for the business, under the GST regime.
4. The petitioners contend that this is an unnecessary intervention by an incompetent authority. In fact, the bonafide of the seizure is also questioned on account of the threat meted out to the petitioners, for their inadequate donation to certain organization in Assam.
5. The learned counsel Ms. M.L. Gope for the petitioners submits that when the GST regime is at a nascent stage and requisite infrastructure is not yet ready for e-way bil

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re that the petitioners should not be put to further harassment on account of the search and seizure made on 27.07.2017.
A copy of this order be furnished to Mr. B. Gogoi, the learned standing counsel and Ms. K. Phukan, the learned Govt. advocate”.
2. Ms. K. Phukan, the learned Govt. Advocate has received instruction from the BI(EO) authorities and she submits that the police team raided the godown in purported exercise of power, under Section 102 of the CrPC. She further submits that the BI(EO) team suspected that the areca nuts stored in the godown, were of Burmese origin and were smuggled through Mizoram border and was stored in the Guwahati godown, for onward transportation to other parts of the country.
3. Mr. D. Saikia, the learned Addl. Advocate General, Assam submits that collection of tax and prosecution of defaulters, is the responsibility of the Finance & Taxation Department and the areca nuts are liable to be taxed under the Assam Goods & Service Tax Act, 2017. The lea

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l. The learned Govt. Advocate Ms. K. Phukan, accepts notice for respondent Nos.3, 4 & 5. Necessary extra copies be furnished to all the three lawyers.
6. In the interim, to facilitate the petitioners to carry on their legitimate business and taking note of the fact that rate of tax is @2.5% for areca nuts, under the Assam Goods & Service Tax Act, 2017 and they are to pay further 2.5% tax to the Central Govt. coffer, subject to the petitioners' furnishing Bank guarantee for Rs. 30 lakh towards the estimated tax, to the Commissioner of State Tax (respondent No.2), the seized goods should be released to the custody of the petitioners. The 7290 bags of areca nuts, after due verification should be released, in presence of the Tax Department Officials. However the transportation and business of areca nuts will be subject to realization of due tax by the authorities and the Bank guarantee, ordered to be deposited, is only on estimation and is not on quantification of the payable tax. The

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CST Act, 1956- GST tax payers purchasing HSD etc VAT goods from outside the state on C form condition at 2% rate-certain clarification requested-Regarding
CCTs Ref. No.CCW/GST/57/2017 Dated:- 9-8-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
CCT's Ref. No.CCW/GST/57/2017, dated 09-08-2017
Ref: 1. Representation of UltraTech Cement Limited dated 04-07-2017
2. The Taxation Laws (Amendment) Act, 2017(No 18 of 2017) published in The Gazette of India dt 5th May, 2017
This is to inform that the Central Sales Tax Act, 1956 (CST Act) is amended vide reference 2nd cited by confining the definition of "goods" to only six goods viz Motor Spirit (commonly known as Petrol), Hig

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er form of power, or (vi) containers or other materials used for the packing of goods for sale;
In this regard, representations are received from certain dealers viz M/s Ultra Tech Cement Limited, dealing in Cement for purchasing "High Speed Diesel (HSD)" from outside the state at concessional rate of tax of 2% by issuing C forms to sellers in other states.
The 'C' declaration forms can be issued by a Registered dealer to another registered dealer. After the introduction of GST wef 1-07-2017, the VAT Act is repealed for all the goods except for the six goods mentioned above. Under CST Act also, the registration of the dealers dealing in goods other than the six goods mentioned above also automatically cancelled. Now that

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Continuation of pre-GST rates of Rebate of State Levies (Rosl) for transition period of three months i.e 1.7.2017 to 30.09.2017 for Export of Garments and textile made-up articles
PUBLIC NOTICE NO. 33/2017 Dated:- 9-8-2017 Trade Notice
Customs
OFF\CE OF COMMISSEONER OF CUSTOMS
CUSTOM HOUSE PORT AREA : VISAKHAPATNAM – 530035
F. No. S23/197/2016-Ap(DBK)
Date: 09.08.2017.
PUBLIC NOTICE NO. 33/2017
Sub: Continuation of pre-GST rates of Rebate of State Levies (Rosl) for transition perio

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Gst on sale of car
Query (Issue) Started By: – Chandni Tolani Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Suppose Company sells a car to a dealer for ₹ 700000 and the dealer in turns adds profit ₹ 50000 and sells it to customer for ₹ 750000…. Here the company asks the dealer to entertain a discount of ₹ 60000 to customer so that the final price charged to customer is ₹ 690000 (i.e. 750000-60000).
Question arises at what amounts will the gst be charged by the company to dealer and by the dealer to customer…???Is company liable to issue credit note to dealer or dealer will have to pay gst to company on ₹ 700000…???
Reply By HimansuSekhar S

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gst on job work related to textiles
Query (Issue) Started By: – pawan kumar Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
what is gst rate on Labour supply contract in textiles. presently all job related to textiles cover in 5% from 05.08.2017.
Reply By KASTURI SETHI:
The Reply:
998513 Rate 18%
Reply By pawan kumar:
The Reply:
sir then what is gst rate on packing and checking job work in textile now…
Reply By KASTURI SETHI:
The Rep

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Expenses Limit 5000/-
Query (Issue) Started By: – Davinder Singh Dated:- 8-8-2017 Last Reply Date:- 15-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sr,
Kindly share the above limit TO BE ALLOWED WITHOUT GST REVERSE CHARGE CAN BE BOOK AS EXPENSES. WHAT IS THE CONDITION for THE LIMIT e.i. ALL EXPENSES PER DAY OR ONE EXPENSES PER DAY OR ONLY APPLIED ON CASH EXPENSES OR CREDIT EXPENSES,
KINDLY REVERT
Reply By HimansuSekhar Sha:
The Reply:
Entire expenses per day from

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Standardized Reporting Guidelines for GST Detention and Inspection Reports Under HGST, CGST, and IGST Acts Sections 68, 129, 20.
Circulars
GST – States
Guidelines/ Instructions for detention/

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Deadline Extended for Filing Outward Supplies in FORM GSTR-1 for July and August.
Notifications
GST
Govt extends time period for filing of details of outward supplies in FORM GSTR-1 for month

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Deadline Extended for Filing FORM GSTR-2 Details for July and August Inward Supplies by the Government.
Notifications
GST
Govt extends time period for filing of details of inward supplies in

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Deadline Extended for Filing FORM GSTR-3 Details for July and August.
Notifications
GST
Govt extends time period for filing of details in FORM GSTR-3 for months of July and August – Notificat

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GSTR-3B Filing Deadlines: July Due August 20, 2017, and August Due September 20, 2017.
Notifications
GST
Date for filing of GSTR-3B for month of July is 20.8.17 and for the month of August is

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GST ON BROKER
Query (Issue) Started By: – pawan agrawal Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
SIR
Broker residing at mumbai and giving service to party at delhi. He is not taking any delivery of goods only he is received brokerage when seller party send goods to delhi. He received brokerage from delhi partyt.
so whether agent is req to take registration for his brokerage service although he is not taken any supply of goods from

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Effective date of applicability of 20th Council meeting decisions
Query (Issue) Started By: – RameshBabu Kari Dated:- 8-8-2017 Last Reply Date:- 8-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
What will be the effective date of applicability of the decisions made by 20th council meeting.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
The recommendations made by the GST Council are to be notified by the Government. they will come into effect from the date

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EXPORT INVOICE DETAILS IN CUSTOM SHIPPING BILL
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 8-8-2017 Last Reply Date:- 13-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We are manufacturing Pharma Machinery and clearing Domestic as well as Export.
We have using one series of Invoice for Export & Domestic sales.
While preparing documentation for Export (e.g. Passing Shipping Bill) our export department raising export Invoice (With US $ ) and giving different series of Invoice number and sending to custom for passing shipping bill. On basis of document sent by our export department custom has pass shipping bill mentioning our export department invoice number.
At the time of actual despatch the material we wil

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GST Council Recommends Increase in Maximum Ceiling of Cess Leviable on Motor Vehicles Falling Under Headings 8702 and 8703 to 25% Instead of Present 15%
GST
Dated:- 8-8-2017

The GST Council considered the issue of cess leviable on motor vehicles in its 20th meeting held on the 5th of August 2017 and recommended that Central Government may move legislative amendments required for increasing the maximum ceiling of cess leviable on motor vehicles falling under headings 8702 and 8703 i

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Composition levy – purchases for both inter and intra
Query (Issue) Started By: – RameshBabu Kari Dated:- 8-8-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear experts,
Under Composition levy, person registered under this scheme, while on purchase of goods/services, does he need to pay the CGST and SGST or IGST ? if so, it will be cost to him, in such case,he consider to those taxes also as cost and price of the product will be fixed on cost + gst

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Can ITC avail on uniform to employees by the company
Query (Issue) Started By: – RameshBabu Kari Dated:- 8-8-2017 Last Reply Date:- 10-5-2018 Goods and Services Tax – GST
Got 14 Replies
GST
Dear Experts,
Company providing the uniform to their employees and for that company made contract with tailor and tailor is already registered under gst and he billed the company with gst. In such case, can company avail the ITC ?
In this case, any differences will be there if uniform expenses are all borne by the company & does company eligible for the ITC ? or if such expenses recovered from the employee ?
Reply By KASTURI SETHI:
The Reply:
In the present GST era, we are to examine the admissibility of ITC in view of the wordings, &qu

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n employee shall not be treated as supply of goods or service or both, noITC can be availed.
Reply By KASTURI SETHI:
The Reply:
Anyhow end result is same.
Reply By KASTURI SETHI:
The Reply:
Company may not recover from the employees even then it is a hard nut to crack. I mean to prove in due course or furtherance of business. Is not possible.
Reply By subramanian vijayakumar:
The Reply:
No they​can't avail ITC as it is not in the course of furtherance of business
Reply By KIRTIKUMAR PUROHIT:
The Reply:
In my view; When to create identity of Business Organisation in the market if organisation provide uniform to his employee, in is a part of furtherance of business thus ITC may available but proper officer may be denied suc

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d as Employee welfare like quarters, Gym and entertainment facility etc provided to employee.
Reply By subramanian vijayakumar:
The Reply:
No itc is available these expenses are notified foe claiming ITC
Reply By Monarch Bhatt:
The Reply:
The issue is with respect to the availment of ITC on the cloth and stitching charges paid for the uniform. My views are as follows:
Situation 1: Expenses are recovered from the employee.
Reply: ITC not eligible.
Situation 2: Contracted employee or employee of the company expenses borne by the company.
Reply: The credit is admissible provided it has been used "in the course or furtherance of business". The phrase in the present case can be analysed considering any or all of the following

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Seeks to extend time period for filing of details of outward supplies in FORM GSTR-1 for months of July and August
18/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 29/2017 dated 5-9-2017
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 18/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 994 (E).- In exercise of the powers conferred by the second proviso to s

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Seeks to extend time period for filing of details of inward supplies in FORM GSTR-2 for months of July and August
19/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 29/2017 dated 5-9-2017
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 19/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 995 (E).- In exercise of the powers conferred by the first proviso to sub

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Seeks to extend time period for filing of details in FORM GSTR-3 for months of July and August
20/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 29/2017 dated 5-9-2017
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 20/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 996 (E).-In exercise of the powers conferred by the sub-section (6) of section 39 read with

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Seeks to introduce date for filing of GSTR-3B for months of July and August
21/2017 Dated:- 8-8-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
(Department of Revenue)
(Central Board of Excise and Customs)
Notification No. 21/2017 – Central Tax
New Delhi, 08th August, 2017
G.S.R. 997 (E).- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Central Goods and Services Tax Rules, 2017, read with section 168 of the Central Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, 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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Date of filing of GSTR-3B
F.No.17(131)ACCT/GST/2017/2309 Dated:- 8-8-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
Government of Rajasthan
Commercial Taxes Department
Jaipur, August 08. 2017
In exercise of the powers conferred by sub-rule (5) of 61 of the Rajasthan Goods and Service Tax Rules, 2017, read with section 168 of the Rajasthan Goods and Service Tax Act, 2017 (Act No. 9 of 2017), I Alok Gupta, Commissioner of State Taxes, on the recommendations of the

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Filing of return (GSTR-3B)
12250/CT., Pol-41/1/2017 Dated:- 8-8-2017 Orissa SGST
GST – States
Orissa SGST
Orissa SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
ODISHA, CUTTACK
No. 12250/CT., Pol-41/1/2017
Dated. 8/8/2017
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Odisha Goods and Service Tax Rules, 2017, read with Section 168 of the Goods and Service Tax Act, 2017 (Odisha Act 7 of 2017) I, Shri Saswat Mishra, I.A.S, Commissioner of

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