Author: admin_gst

Transition Provisions
Query (Issue) Started By: – Jasbir Uppal Dated:- 20-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Professionals
1. The goods sold in the month of June 2017 & goods return by the recipient in the month of July 2017 as per transitional provisions of Sec 142 of CGST Act, 2017. The seller can claim refund under the respective Acts i.e. Excise or VAT Act subject to issue of debit note and credit note between the both parties.
My query is on the debit note credit note the tax charged on debit/credit note is to be VAT,Excise,GST and the format of debit/credit note will be according to GST Law or previous law?
2. As per GST guidelines the composition scheme for Traders/M

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GST on freight charges
Query (Issue) Started By: – NAUSHERAWAN SM Dated:- 20-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Let me know whether freight charges shown seperately in tax invoices will be part of taxable Turn over for calculation of GST/IGST
Reply By HimansuSekhar Sha:
The Reply:
Yes, it will be added to the value
Reply By ashwin kumar:
The Reply:
yes, it is composite supply.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear expert,
Then what HSN should mention in the invoice against the freight and please clarify the following situation.
Situation 1.
If I'm supplying goods single products and charging freight/packing and forwarding / delivery charges separately

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By HimansuSekhar Sha:
The Reply:
Recently the FAQ released has clarified the issue, the freight will be apart of the value. Regarding the apportionment of the value between the products so as to charge the rates which are different, my view is, the freight value will be devided on the basis of the value of the products carried. It is through the residual method. Other experts may clarify the issue.
Reply By Ganeshan Kalyani:
The Reply:
Freight is liable to GST at the rate applicable to material if the component of freight is shown on the face of the invoice. As regard rate applicability i am of the view that freight should be propotionate to the material and accordingly gst is payable.
Reply By vk agarwal:
The Reply:
agree with mr kal

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validation error in of registration in GST
Query (Issue) Started By: – Arindam Mukherjee Dated:- 20-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 10 Replies
GST
As we are the corporate assessee hence the submission of GST registration to be made through DSC. We have submitted the same through DSC of the authorized signatory. once we submitted the same the validation will arrise can any help me what will will be the probable issues for which validation error will .happen?
Reply By KASTURI SETHI:
The Reply:
Following possibilities can be : Check spellings, name and father's name. Check all the particulars of authorised signatory. Minor mistake can create problem.
Reply By HimansuSekhar Sha:
The Reply

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8701
Upto 21-09-2025 – Goods – Schedule 4 – GST @ 28%
GST
16[Road tractors for semi-trailers of engine capacity more than 1800 cc]
 
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Notes:
16. Corrected vide Corr

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0805
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
10[Citrus fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Gr

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Reimburshment to employee on tour expense
Query (Issue) Started By: – Narendra Soni Dated:- 20-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Our marketing employee go on tour for business purpose, they claim reimburshment of fare/hotel bill /conveyance etc.
1.Whether GST is payable by company on bills under reverse charges issued by un registerded service providers..
2.Some bills have charged GST, is the ITC eligible to company.
Reply By Arindam Mukherjee:
The Reply:
If the company received tax invoice from registered dealer then no RCM will arrise. but in case if the supply received from unregistered dealer and if the aggregate amount exceeds ₹ 5000/- per day the RCM will attract

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put tax credit with respect to hotel bills as follows.
As per sec 12(3) of IGST Act, by way of lodging accommodation by a hotel, Inn, guest house, honestly, club or campsite, by whatever name called and including a house boat or any other vessel the place of supply of services shall be the location at which the immovable property or boat or vessel is located or intended to be located.
If your employee going to other states and stay, then the hotelier will charge sgst and cgst on the lodging bills and the input on these bills are ineligible.
Reply By Kishan Barai:
The Reply:
It is advisable to make bill under Company name with it's & seller GSTN number mentioned to get ITC smoothly
Reply By KASTURI SETHI:
The Reply:
Bill directly i

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2302
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
529[Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and additives, husk of pulses including chilka, concentrates including chuni or churi, khanda, wheat bran, de-oiled cake]]
 
Clar

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how to brought forward old stock
Query (Issue) Started By: – chandan arora Dated:- 20-7-2017 Last Reply Date:- 21-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
hello
sir, i am a retailer of paint and hardware and plywood goods, however on the date 30/6/17 i have stock of the value 30 lacs, and i am a tin number holder. i used to file vat returns, and all of my purchases was from ltd compnies ( asian paints, nippon paints) , or from the distibuters who are registerd under vat system. as now G.S.T arrived so according to my sale of last finacial year was 56 lacs, so i chosse composition scheme of G.S.T , as i read that now i only need to pay 1 % on my entire sale of this year. that is all clear.
what some advocates a

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RCM APPICABILITY FOR SERVICES PROVIDER FOR OVERSEA VENDOR
Query (Issue) Started By: – RAJIV PATEL Dated:- 20-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
May we request you to kindly advice & guide us on the applicability of GST & RCM on our case. Your comment & support will be highly appreciated.
Stage 1 – We are presently buying hotel & transport from Bhutan. The Bhutan operator does not charge any GST as it does not fall in Indian tax jurisdiction. Hence let take our purchase price as INR 100
Stage 2 – Now when we sale the package to X agency in Indian then we bill the agency with GST of 5%.
Here our sale become our Bhutan Purchase INR 100 + Our markup 10 (100 + markup 10 )

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T-shirt/other complement given at Seminar
Query (Issue) Started By: – Ganapati Mahabaleshwar Dated:- 20-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Dear sir
we are software provider and we conduct meeting/seminar and we give T shirt and note book pen to participant.
my question is does it attract GST. and can i take ITC for the same.
If the company give T shirt to employee does it considered as gift or not.
Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You are supplying T-Shirts, note book and pen to those who attend the seminar. I hope it is free of cost. If you include the cost in the fee, if any, you collect, then when paying GST on the event management service you ca

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ITC on purchase of lift for residential unit and can use and set off against renting of immovable property ?
Query (Issue) Started By: – RameshBabu Kari Dated:- 20-7-2017 Last Reply Date:- 27-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
Can we avail ITC on purchase of lift for residential unit and also can we utilise this ITC against rental of immovable property services ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Sl. No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 26.6.2017 "Services by way of renting of residential dwelling for use as residence" is unconditionally chargeable to 'nil' rate of GST. Hence you cannot avail credit of GST paid on lift install

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Cabinet approves Central Goods and Services Tax (Amendment) Bill, 2017
GST
Dated:- 20-7-2017

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Central Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Central Goods and Services Tax (Amendment) Bill, 2017.
The Ordinance has extended the provisions of the Central Goods and Services Tax Act, 2017 r

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Cabinet approves Integrated Goods and Services Tax (Amendment) Bill, 2017
GST
Dated:- 20-7-2017

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Integrated Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Integrated Goods and Services Tax (Amendment) Bill, 2017.
The Ordinance has extended the provisions of the Integrated Goods and Services Tax

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Credit transfer documents
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 20-7-2017 Last Reply Date:- 21-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
I gone through the amendment in cenvat credit rules, regarding the credit transfer document. . Any one confirm, whether my understanding is correct or not.
Every dealer who procured the goods before the appointed day(i.e respect to within one year immediately preceeding the appointed day) and having the closing stock and each items value exceeds rs. 25k should get credit transfer documents from the manufacturers within 30days from the appointed day and will be submitted within 60 days from the appointed day and shouldl be mentioned the CTD

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nct number such as chassis or engine number of a car.
The CTD shall be issued within 45 days from 01.07.2017. and copy of the corresponding invoices shall be enclosed with it.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
Thanks for your valuable reply. Can you explain what kind of Goods, it is only a consumer products?
Example:
One of my client dealers of industrial products which will be supplied subsequently to the manufacturers, and if he procured those goods from the manufacturers prior to 01.07.2017 i. e. Between 01.07.2016 and 30.06.2017, he shall get the CTD from the manufacturers?
As per sec 140 of cgst act if the dealer possess the copy of Invoice which shows Excise duty separately can claim entire excise dut

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Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act
04/2017 Dated:- 20-7-2017 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
GOVERNMENT OF INDIA
M

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Promote the officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX
F. No. A-32012/04/2017-Ad.II Dated:- 20-7-2017 Clarifications / Instructions / Orders
GST
F. No. A-32012/04/2017-Ad.II
Government of India
Ministry of Finance
Department of Revenue,
Central Board of Excise & Customs
New Delhi, the 20th July, 2017
OFFICE ORDER No.123/2017
The President of India is pleased to promote the following officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX in the Pay Scale of ₹ 67,000-79,000/- (pre-revised) (HAG) against the vacancies for the panel years 2015-16 and 2016-17, on regular basis with effect from the date of assumption of charge of the post and until further order:-
Sl. No.
Name/Date of Birth (S/Shri/Smt./Ms.)
Sl. No.
Name/Date of Birth (S/Shri/Smt./Ms.)
Panel for the year 2015-16
1.
Reena Arya
12.
Anil Kum

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wing officers are hereby ordered, with the approval of the competent authority, to be posted in the grade of Principal Commissioner/Principal Additional Director General of Customs, GST & CX to the post mentioned against each with immediate effect and until further order :-
SR. No.
BATCH/EMP CODE
NAME OF THE OFFICER (S/SH./SMT./MS.) (DATE OF BIRTH)
PRESENT POSTING
POSTED TO
1.
1986/478
REENA ARYA (17.11.1960)
NACIN FARIDABAD
PR. ADG, DG NACIN, FARIDABAD
2.
1986/479
OM PRAKASH DADHICH (30.08.1961)
CHANDIGARH (APPEALS) GST & CX
PC, DELHI CUS (PREV.)
3.
1986/481
SUNIL KUMAR DAS (25.08.1960)
NAVI MUMBAI GST & CX
PC, MUMBAI CUS (GEN) (MUMBAI ZONE-I CUS)
4.
1986/482
RANJAN KUMAR SAHOO (15.08.1960)
RANCHI GST & CX
PR. ADG, DGRI DELHI ZU
5.
1986/487
YOG DHYAN BANGA (06.08.1957)
LUDHIANA (APPEAL) GST & CX
PC, CC (AR)/ CESTAT, MUMBAI
6.
1987/492
BARUAH SAILAJA RAY (04.02.1963)
DG NACIN DELHI ZTI
PR. ADG, DG NACIN DELHI ZTI
7.
1987/493
JAYANT KUMAR JHA (05.02

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C, AHMEDBAD CUSTOMS
18.
1987/520
NARESH PENUMAKA (15.07.1962)
CHANDIGARH (AUDIT-I) GST & CX
PC, HYDERABAD GST & CX
19.
1987/522
H. R. BHEEMA SHANKAR (22.06.1961)
PUNE (APPEALS-I) GST & CX
PC, BENGALURU WEST GST & CX
20.
1987/512
VINOD KUMAR SAXENA (15.03.1961)
RAIPUR GST & CX
PC, RAIPUR GST & CX
21.
1987/521
VIMAL KISHORE VERMA (03.09.1959)
SURAT (APPEALS) GST & CX
PC, AHMEDABAD SOUTH GST & CX
22.
1987/524
CHAGAN LAL MAHAR (10.08.1958)
AURANGABAD GST & CX
PC, MEERUT GST & CX
23.
1986/472
KAILASH CHAND GUPTA (16.06.1959)
MUMBAI CENTRAL GST & CX
PC, MUMBAI EAST GST & CX
4. With the approval of the competent authority, the following transfers and postings in the grade of Commissioner of Customs, GST & CX are also hereby ordered with immediate offect and until further order:
SR. No.
BATCH/EMP CODE
NAME OF THE OFFICER (S/SH./SMT./MS.) (DATE OF BIRTH)
PRESENT POSTING
POSTED TO
1.
1995/880
ANICE JOSEPH CHANDRA (11.04.1971)
ON RETURN FROM DEPUTATION
DGH

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R GUPTA (15.11.1967)
JAMMU (AUDIT) GST & CX
AMRITSAR CUS (PREV.)
14.
1992/745
PRADEEP SAXENA (12.09.1966)
RAJKOT (AUDIT) GST & CX
SURAT (APPEALS) GST & CX
15.
1996/938
SURESH NANDANWAR (30.06.1972)
AHMEDABAD SOUTH GST & CX
AHMEDABAD (AUDIT) GST & CX
16.
1992/763
G NARAYANSWAMY (24.05.1964)
BENGALURU WEST GST & CX
BENGALURU SOUTH GST & CX
17.
1993/812
SATYAJIT SINGH (14.01.1967)
DGHRD (I&W), DELHI
SETTLEMENT COMMISIONER, DELHI
18.
1994/832
DHEERAJ RASTOGI (28.05.1969)
SETTLEMENT COMMISION, DELHI (TO WORK IN GST COUNCIL SECTT.)
DG NACIN, FARIDABD (TO WORK IN GST COUNCIL SECTT.)
19.
1988/555
SHRIKANT PATIL (12.07.1962)
NASIK (AUDIT GST & CX
NASIK GST & CX
20.
1991/696
SANJAY RATHI (04.07.1966)
NAGPUR (AUDIT) GST & CX
NAGPUR-I GST & CX
21.
1991/710
LALAIAH DHANDEM (11.01.1958)
NAGPUR-I GST & CX
NAGPUR (AUDIT) GST & CX
22.
1991 /669
S.P. SAHU (10.01.1965)
ADG, DG NACIN, FARIDABAD {WORKING AS COMMISSIONER (SINGLE WINDOW)}
COMMISIONER (R I & I),

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Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary
F.No.A.11015/2/2016-Ad.l Dated:- 20-7-2017 Clarifications / Instructions / Orders
GST
F.No.A.11015/2/2016-Ad.l
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the 20 July, 2017
OFFICE ORDER NO. 202/2017
The President of India is pleased to appoint the following IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-offic

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Customs GSTIN requirement for the purpose of import & export
PUBLIC NOTICE No. 14/12017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMMISSIONERATE
II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL,
KEMPEGOWDA INTERNATIONAL AIRPORT,
BENGALURU – 560300.
C No VIII/48/90/2017 Air cus Tech.
Dated 20.07.2017
PUBLIC NOTICE No. 14/12017 DATED 20.07.2017
Sub: Customs GSTIN requirement for the purpose of import & export-Reg.
****
Attention of the trade and industry, exporters, Importers and other stake holders is invited to Instruction No.10/2017- Customs issued vide file F. No. 450/119/2017-Cus.IV dated 06.07.2017 on the above cited subject.
2. In this regard, there is

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Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Drawback Rules, 1995 in GST Scenario
PUBLIC NOTICE No. 33/2017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 20.07.2017
PUBLIC NOTICE No. 33/2017
Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Drawback Rules, 1995 in GST Scenario- Reg.
Attention of the Trade is invited to Board's Circular No. 23/2017- Customs issued vide F, No, 609/46/2017-DBK dated
2. As you are aware, in terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board's Circular No, 14/20

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ion No. 58/2017-Cus (N.T.) dated 29.6.2017. For exports made during this transition period, the exporter can claim All Industry Rate (AIR) or Brand rate of drawback for Customs, Central Excise Duties and Service Tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No. 59/2017-

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er any one of the places of export. Accordingly, Rule 6 and Rule 7 ibid have been suitably amended vide Notification No. 58/2017- cus (N.T.) dated 29.6.2017.
5. All Circulars/instructions issued till date w.r.t. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured.
6. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to

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GSTIN requirement for the purpose of import & export
PUBLIC NOTICE No. 35/2017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 20.07.2017
PUBLIC NOTICE No. 35/2017
Sub: GSTIN requirement for the purpose of import & export" – Reg.
Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Instruction No. 10/2017-Customsl dated 6th July, 2017 issued by Board.
2. Instances have been brought to the notice that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in avoidable delay in the

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Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003
PUBLIC NOTICE No. 36/2017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 20.07.2017
PUBLIC NOTICE No. 36/2017
Sub: Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003- reg.
Attention of the Trade is invited to Board's Circular No. 29/2017- Customs dated 17th July 2017 issued vide F. No. DGEP/EOU/GST/ 16/2017.
EOUs are allowed duty free import of goods under notification No.52/2003- Custom dated 31-3-2003. However, i

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e during this period of one year.
c) Trade has also sought a clarification regarding inter unit transfer of goods from one EOU to another, which was supported by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016.
d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs.
3. Matter has been examined. It has been decided by Board, that –
(i) The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU/STP/EHTP units are not required to submit separate continuity bond.
(ii) It is to

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t certificate for import of goods.
(iv) The inter unit transfer would be on invoice on payment of applicable GST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35/2016 -Custom dated 29-7-2016 would stand amended to the extent that no procurement certificates would be required for inter- unit transfer.
4. Difficulties fa

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Job Workers' GST Composition Scheme Eligibility Hinges on Manufacturing Status, Not Service Provision, Per Scheme Criteria.
Notes
GST
Whether a Job worker is eligible to avail the benefit of

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Upward price revision under Pre GST regime
Query (Issue) Started By: – RAJAGOPAL OBBAI Dated:- 19-7-2017 Last Reply Date:- 20-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Supplier was issued PO on 15th June 2017 towards upward price revision for supplies effected under Pre GST regime. But supplier did not issue supplementary invoice till 30th June 2017 and filed his excise returns. Should supplier issue invoice with GST or charge old taxes?
Reply By MARIAPPAN GOVINDARAJAN:

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Contractors and Restaurants with Turnover Below Rs. 75 Lakhs May Qualify for GST Composition Scheme Benefits.
Notes
GST
Whether a Works contractor having turnover below ₹ 75 lacs is eli

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Certain Manufacturers Excluded from GST Composition Scheme: Ice Cream, Pan Masala, Tobacco, E-commerce, and Inter-State Suppliers.
Notes
GST
Whether all the manufactures are eligible to avail

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