Author: admin_gst

Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST taken in the interests of the Farmers

Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST taken in the interests of the Farmers
GST
Dated:- 1-7-2017

Decision to reduce Tax Rate on Fertilizers from existing 12% to 5 % under GST taken in the interests of the Farmers
Under GST regime, a uniform MRP of ₹ 295.47 per 50 kg bag to be fixed across the country
GST regime to deter inter-state smuggling of fertilizers by integrating the entire fertilizer market into a Single Market
Farmers to benefit to the tune of ₹ 1261 crores under GST regime: Shri Ananthkumar
Union Minister for Chemicals & Fertilizers and Parliamentary Affairs, Shri Ananthkumar briefed the media on the outcome of the 18th meeting of the GST Council, held here on

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d, there will be a uniform MRP of ₹ 295.47 per 50 kg bag across the country except couple of States where additional VAT is charged on the natural gas as Natural gas has not been brought within the ambit of GST. However, even in these States, MRP will reduce by ₹ 3 per 50 kg bag. Similarly, MRP of P&K Fertilisers, for which the prices are not administered, are also expected to come down on an average basis as the incidence of tax will be lower than the existing tax on an average, the Minister added.
The GST regime, apart from integrating the entire fertilizer market into a single market, will also deter inter-state smuggling of fertilizers which may be currently happening due to differing levels of taxes and consequently MRPs i

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0105

0105
Upto 21-09-2025 – Goods – Exemption from GST
GST
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
Schedules

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Rules related to Registration and Composition Scheme have been notified on 19th June, 2017& came into effect from 22nd June, 2017 in order to start the process of issue of Registration Certificate, called Goods and Services Tax Identification Nu

Rules related to Registration and Composition Scheme have been notified on 19th June, 2017& came into effect from 22nd June, 2017 in order to start the process of issue of Registration Certificate, called Goods and Services Tax Identification Number (GSTIN), to taxpayers already issued provisional ID for registration (PID) as well as to the new taxpayers.
GST
Dated:- 1-7-2017

The rules related to Registration and Composition Scheme have been notified on 19th June, 2017. These rules have been brought into effect from 22nd June, 2017. The intent of notifying these rules is to start the process of issue of registration certificate, called Goods and Services Tax Identification Number (GSTIN), to taxpayers who have already been iss

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3104

3104
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, potassic, other than those which are clearly not to be used as fertilizers
 
Clarification
*

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3105

3105
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers containing two or three of the fertilising elements nitrogen, phosphorus and potassium; other fertilisers; goods of this Chapter in tablets or similar forms or in packages of a gross weight not exceeding 10 kg; other than those which are clearly not to be used as fertilizers”;
 
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Notes:
1. Inserted vide notification no. 18/2017 – Central Tax (rate) dated 30-6-2017
Schedu

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3102

3102
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, nitrogenous, other than those which are clearly not to be used as fertilizers
 
Clarification

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3103

3103
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Mineral or chemical fertilisers, phosphatic, other than those which are clearly not to be used as fertilizers
 
Clarification

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
Services by way of training or coaching in-
a. recreational activities relating to arts or culture, by an individual, or
b. sports by charitable entities registered under Section 12AA or 12AB of the Income Tax Act
 
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Notes:
As amended vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by way of training or coaching in recreational activit

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
Services by way of right to admission to-
(a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event;
(d) planetarium,
where the consideration for right to admission to the events or places as referred to in items (a), (b), (c) or (d) above is not more than Rs. 500 per person.
Definition
(zu) “recognised sporting event” means any sporting event,-
 (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
(ii) organised –
(A) by a

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a) circus, dance, or theatrical performance including drama or ballet;
(b) award function, concert, pageant, musical performance or any sporting event other than a recognised sporting event;
(c) recognised sporting event,
where the consideration for admission is not more than Rs. 250 per person as referred to in (a), (b) and (c) above.
Definition
(zu) “recognised sporting event” means any sporting event,-
 (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country;
(ii) organised –
(A) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
(B) by Associatio

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
Services by an artist by way of a performance in folk or classical art forms of-
(a) music, or
(b) dance, or
(c) theatre,
if the consideration charged for such performance is not more than one lakh and fifty thousand rupees:
Provided that the exemption shall not apply to service provided by such artist as a brand ambassador.
 
Definition:
(m) “brand ambassador” means a person engaged for promotion or marketing of a brand of

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Heading 9996

Heading 9996
Services – Exemption from GST
GST
Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo.
Definition
(zp)”national park” has the same meaning as assigned to it in clause (21) of the section 2 of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zzj) “tiger reserve” has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972);
(zzn) “wildlife sanctuary” means a sanctu

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Heading 9995

Heading 9995
Services – Exemption from GST
GST
Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of 25[seven thousand five hundred] rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.
Definition
(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(

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law for the time being in force, to its own members by way of reimbursement of charges or share of contribution –
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of Goods and service Tax; or
(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex.
Definition
(zz) “residential complex” means any complex comprising of a building or buildings, having more than one single residential unit;
(zzc) “single residential unit” means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one

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Heading 9993

Heading 9993
Services – Exemption from GST
GST
Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
109[Provided that nothing in this entry shall apply to the services provided by a clinical establishment by way of providing room [other than Intensive Care Unit (ICU)/Critical Care Unit (CCU)/Intensive Cardiac Care Unit (ICCU)/Neo natal Intensive Care Unit (NICU)] having room charges exceeding Rs. 5000 per day to a person receiving health care services.]
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
 
Definition:
(k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in Ind

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lities, injury or trauma.
 
Clarification 
* Clarification regarding GST applicability on services by way of Assisted Reproductive Technology (ART) procedures such as In vitro fertilization (IVF). [ See para 13 of Circular No. 177/09/2022-TRU dated 03.08.2022 ]
* Clarification on applicabililtiy of GST leviable in following cases:
* (1) Hospitals hire senior doctors/ consultants/ technicians independently, without any contract of such persons with the patient; and pay them consultancy charges, without there being any employeremployee relationship. Will such consultancy charges be exempt from GST? Will revenue take a stand that they are providing services to hospitals and not to patients and hence must pay GST?
* (2) Retention money: Hospitals charge the patients, say, Rs. 10000/- and pay to the consultants/ technicians only Rs. 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care

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Services by way of-
(a) health care services by a clinical establishment, an authorised medical practitioner or para-medics;
(b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above.
Definition:
(k) “authorised medical practitioner” means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognised by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
(s) “clinical establishment” means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an esta

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are providing services to hospitals and not to patients and hence must pay GST?
* (2) Retention money: Hospitals charge the patients, say, Rs. 10000/- and pay to the consultants/ technicians only Rs. 7500/- and keep the balance for providing ancillary services which include nursing care, infrastructure facilities, paramedic care, emergency services, checking of temperature, weight, blood pressure etc. Will GST be applicable on such money retained by the hospitals?
* (3) Food supplied to the patients: Health care services provided by the clinical establishments will include food supplied to the patients; but such food may be prepared by the canteens run by the hospitals or may be outsourced by the Hospitals from outdoor caterers. When outsourced, there should be no ambiguity that the suppliers shall charge tax as applicable and hospital will get no ITC. If hospitals have their own canteens and prepare their own food; then no ITC will be available on inputs including capital goods an

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Heading 9994

Heading 9994
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide Notification No. 4/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto.
Definition 
(s) “clinical establishment” means a hospital, nursing

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Turnover and Value of Supply

Turnover and Value of Supply
Query (Issue) Started By: – Uday P Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Sir, I understand that the threshold limit for compulsorily registering under GST is aggregate turnover of 20 lakhs. How is this turnover determined in case of a secondhand goods dealer,? Just to give an example Assuming I have purchased all secondhand goods from gst registered dealers during the year for a total of 18 lakhs and have sold the same for 21 lakhs. What will be my aggregate turnover?… Is it 21 lakhs or is it 3 lakhs? In this case will I have to register compulsarily for GST? Warm regards.
Reply By KASTURI SETHI:
The Reply:
Your turnover is 21 lakhs.
Reply B

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termination of Value of Supply" rules state as below: "Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e. used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on purchase of such goods the value of supply shall be the difference between the selling price and purchase price and where the value of such supply is negative it shall be ignored."
Reply By KASTURI SETHI:
The Reply:
You are to compute aggregate value for the purpose of threshold exemption as per Section 2(6) of CGST.
You are referring to "determination of value of supply"as per Model GST Act. It is for different pu

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erist, value addition is ₹ 3 lakhs and after availing threshold exemption, GST has to be paid on Rs. one lakh (Rs.21-20).
Model GST Act is not to be referred only various GST Acts are to referred.
Reply By Uday P:
The Reply:
Sir, just to make things more clear for me , in the above example of 18 lakhs purchase and 21 lakhs sale, if the dealer opts for registering under composite scheme will he be paying tax on 21 lakhs being the sale value as done generally in a composition scheme or he will have to pay tax on 3 lakhs that being the difference of purchase and sale prices as per rules for valuation of supply for secondhand goods traders. I am asking this because I want to know if the valuation rule for seconhand goods applies for bo

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Heading 9992

Heading 9992
Services – Exemption from GST
GST
Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana implemented by the Ministry of Rural Development, Government of India by way of offering skill or vocational training courses certified by the 133[National Council for Vocational Education and Training].
 
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Notes:
As amended  vide Notification No. 08/2024- Integrated Tax (Ra

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Heading 9992

Heading 9992
Services – Exemption from GST
GST
Services provided to the Central Government, State Government, Union territory administration under any training programme for which 80[75% or more of the] total expenditure is borne by the Central Government, State Government, Union territory administration.
 
Clarification
* Clarification regarding applicability of GST on free coaching services provided by coaching institutions and NGOs under the central scheme of “Scho

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