Author: admin_gst

Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003
Public Notice: -23/2017 Dated:- 24-7-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, AHMEDABAD – 380009.
F. No.:- VIII/48-74/Cus/T/2017
Dated:-24.07.2017
Public Notice: -23/2017
Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003.
Attention of the Trade is invited to Board's Circular No. 29/2017-Customs issued vide F. No. DCEP/EOU/CST/16/2017 dated 17.07.2017.
In this regard as it is known that EOUs were allowed duty free import of goods under notification No.52/2003-Cu

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Rate of Duty) Rules, 2017 for a period not exceeding one year. This means that units may submit the requirements for any Shorter period than one year and the can give requirements for the subsequent period. Also there is no bar in the said rules to amend/give additional information. Therefore, the units can amend/modify/add such information from time to time as per the requirement of import of goods.
(iii) For the transitional period upto 31-7-2017, the EOU/EHTP/STP units would have option to follow the procedure of Rule (5) of IGCR, rules or use procurement certificate for import of goods.
(iv)The inter unit transfer would be on invoice on payment of applicable CST taxes. However, such transfer would be without payment of custom duty.

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Payment of tax under gst
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 23-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear expert,
We are running a tax consultancy firm and registered with the service tax department and discharging the taxes on the receipt basis, because our turnover less than 50 lakhs p.a.
My question is if we receive the payment from the clients, against which we raised the invoices and rendered the services prior to appointed day.
1. How to discharge the service tax liability since this receipt may continue more than 1 year. Whether should we pay existing tax or new gst on the services rendered and invoices raised before appointed day.
2. The fi

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in the GST Rules for deposit of Service Tax into GST.
During the year 2015, when HE and SHE Cesses were abolished, Govt. allowed to transfer the credit on these cesses into BED. Ed. Cesses in Central Excise sector were allowed to be used in BED in respect of invoices which were issued on or before 28.2.15 and goods(inputs) were received on 1.3.15 or after 1.3.15. Similarly, in respect of Service Tax Sector, credit on Ed.Cesses were allowed to used in BED in respect of those invoices which were issued on or before 30.6.15 but input services were received on or after 1.7.15.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
As indicated by Shri Sethi GST will not attract in your case. In my opinion you may pay the amount as and when received.

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Importers Excluded from GST Composition Scheme; Must Follow Regular Tax Procedures for Compliance.
Notes
GST
Can an Importer of goods or services opt to pay tax under composition scheme under

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Exporters Ineligible for GST Composition Scheme; Must Follow Regular GST Rules and File Returns for Input Tax Credits.
Notes
GST
Can an exporter of goods opt to pay tax under composition sche

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Composition Scheme: No GST at Composite Rate on Exempted Goods u/s 10 for Small Taxpayers.
Notes
GST
Whether a person who is opting for Composition u/s 10 of the GST, is required to pay GST a

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Whether a person who is opting for Composition u/s 10 of the GST, is required to pay GST at composite rate on Exempted Goods also?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Yes, as per the provisions of section 10, tax at specified rate is payable on “the turnover in State or turnover in Union territory”
As per the Section 2(11), the meaning of “turnover in State” or “turnover in Union territory” is as follows:
“(112) “turnover in State” or “turnover in Union territory” means the aggregate value of all taxable supplies (excluding the value of inward supplies on whic

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le to opt under sub-section (1), if
(a) ….
(b) he is not engaged in making any supply of goods which are not leviable to tax under this Act;"
Does the expression "which are not leviable to tax under this Act" cover exempted goods or not? The definition of "exempt supply" in Section 2(47) of the CGST Act is as under:
"(47) “exempt supply” means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;"
A combined reading of the above provisions suggests that a person who is making supplies of exempted goods as well as taxable goods is

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A person who was making inter-state supplies during the previous year but not making inter-state supplies during the current year, can he avail the benefit of composition under GST?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
As per the scheme of the GST, the intention of extending the benefit of composition scheme to small manufacturer or t

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Renting of motor cab 5%no itc?
Query (Issue) Started By: – satbir singh wahi Dated:- 23-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir
Pls guide what does no itc mean here.
Reply By vk agarwal:
The Reply:
it maens , thje motor cab owner will not be entitled to any input tax credit such as credit of GST paid on repair of car etc
Reply By satbir singh wahi:
The Reply:
Sir
If cab operator uses services of other unregistered cab operator then pays under reverse charge @5%, whether itc will be available.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
If the cab operator uses the services from other operators who is not registered under GST, the receiver has to pay RCM @ 5%

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Clarification on rate of tax
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 23-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
What is the rate of tax for selling of cinema film by the producer.
Thanks iin advance.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Cinema film will fall under heading 3706 attracting CGST @ 9% vide Sl. No. 78 of Notification No.1/2017-Central Tax (Rate) dated 2806.2017.
Reply By T

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What is the validity of composition levy? Whether intimation is required to be submitted each year for availing the benefit of composition scheme under GST?
Rule 3 – Intimation for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 3 – Intimation for composition levy
Rule 6 – Validity of composition levy
Central Goods and Services Tax Rules, 2017
The option to pay tax under composition levy would remain valid so long as conditions m

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Can an Importer of goods or services opt to pay tax under composition scheme under GST?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Yes, there is no restriction of person availing the Composition scheme to import the goods or services.
Obviously, at the time of Import, he has to pay IGST for which may not be eligible for input tax credit, b

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Can an exporter of goods opt to pay tax under composition scheme under GST?
Section 10 – Composition levy. THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
GST
Act-Rules
Dated:- 23-7-2017
S

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Can a person paying tax under composition scheme under GST make supplies of goods to SEZ?
Rule 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
Section 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
No. Supplies to SEZ from domestic tariff area will be treated as inter-State supp

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Eligible for GST Composition Scheme with Turnover Below Rs. 75 Lakhs and Specific Stock Conditions.
Notes
GST
Whether a person having turnover much below ₹ 75 Lakhs (Rs. 50 lakhs as the

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Whether a person having turnover much below 75 Lakhs (Rs. 50 lakhs as the case may be) as on 30-6-2017, and having stock of goods purchased against C form, F form etc. or import goods or inter-state purchases, is eligible for availing the benefit of Composition Scheme under GST?
Rule 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 5 – Conditions and restrictions for composition levy
Central Goods

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A person availing benefit of composition scheme under GST, want to be a casual dealer in another state. Can he avail the benefit of composition scheme in the capacity of casual dealer or non resident taxable person?
Rule 5 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 23-7-2017
Rule 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
No. the provisions of Rule 5 spec

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Manufacturers of Ice Cream, Pan Masala, Tobacco Excluded from GST Composition Scheme Due to Higher Tax and Health Concerns.
Notes
GST
GST – Who are not eligible to opt for composition scheme?

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Works Contract HS Code & Rate
Query (Issue) Started By: – KIRTIKUMAR PUROHIT Dated:- 23-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Works Contractor done work on material; as per specification of work provided by manufacturer, in manufacturer premises, work contractor with his man power, here my question is:
1 in this case service call as Works Contract or Manpower supply?
2 Any Exemption is available in both case ? if no
3 what is GST Code

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how to deal with reverse charge if service recipient already registered ?
Query (Issue) Started By: – RameshBabu Kari Dated:- 23-7-2017 Last Reply Date:- 26-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
how to deal with reverse charge if service recipient already registered under GST.
In this case, can service provider can issue the invoice as normal without RCM if service recipient was already registered.
Reply By Ganeshan Kalyani:
The Reply:
Section 9 (3) of CGST Act, 2017 provides a list of services for which the recipient of supply of service shall have to pay GST under reverse charge. The service provider providing those services is exempted from taking registration. They may surrender there regis

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High sea sales
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 23-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear expert,
Can you explain elaborately the position of high sea sales under the GST regime. Thanks iin advance.
Reply By Ganeshan Kalyani:
The Reply:
In my view it is export of goods. Export can happen with payment of GST or without payment of GST.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear expert,
As per sec 5(2) of CST act, when the importer import the goods instead of taking delivery from customs, they will transfer the title and the original buyer will file the bill of entry with the respective authority after paying the duty and fees. And s

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Composite Dealers Can Omit Place of Supply on Invoices for Out-of-State Customers.
Notes
GST
GST – if a person from outside the sate comes to the shop of the composite dealer and asks for Inv

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Suppliers using e-commerce platforms may qualify for GST composition scheme before Section 52 provisions apply.
Notes
GST
GST – a supplier of goods supplies through electronic commerce operat

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Karnataka Exporters Can Use Bond or Letter of Undertaking Regardless of Provisional GST ID Status.
Circulars
GST – States
Karnataka GST – it is hereby informed to the exporters in the State t

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purchase MRP rpdocut from URD then GST is applicable
Query (Issue) Started By: – jayesh thacker Dated:- 22-7-2017 Last Reply Date:- 23-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I purchase some MRP Product like weffer, biscuits from URD, in this case rcm is applicable and gst exempt or payable
Reply By MUKUND THAKKAR:
The Reply:
Your turnover is more than 20 lakhs than you have to pay under RCM if purchase from URD.
if turnover is less than 20lakhs need not pay under RCM because transaction between URD to URD..
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Section 9 (4) of Central Goods and Service Tax Act, 2017 states that-
The central tax in respect of the supply of taxable goods or services or both by a

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GST Credit In case of Hotel Booking
Query (Issue) Started By: – CA BIJENDER KUMAR BANSAL Dated:- 22-7-2017 Last Reply Date:- 24-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
If a company registered in Noida makes hotel booking in Mumbai then how GST credit can be taken.
As in case of Immovable property, place of supply is place of immovable property then Mumbai hotel will charge CGST +SGST . Then can be take credit of this GST.
In other case, if we book through travel agent in Delhi, and if it charges IGST then can we take GST credit in this case ?
Please clarify GST credit mechanism in case of hotel booking and how should we plan to take maximum GST credit.
Thanks
CA Gorav Goyal
Reply By Rajagopalan Ra

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SGST. If that branch does not have output GST payable, then it can transfer such credit by registering it as input service distributor.
Reply By vk agarwal:
The Reply:
I agree with Mr Kalyani
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
As per my opinion as given below.
ITC on the hotel bills in respect of accommodation, the levy under GST is location of immovable property situated. Hence, the Mumbai hotel will charge only cgst and sgst, that cannot be claimed by the company located in other states.
Further, even if the ticket booking done through travel agent located in noida, then the hotelier located in Mumbai will charge only cgst and sgst to the travel agent, who is in turn cannot claim the itc and it will be

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