2710

2710 – Goods and Services Tax – 103[(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST] ****************** Note: As amended vide n

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0406

Goods and Services Tax – Chena or paneer 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 2

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1002

Goods and Services Tax – Rye 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT

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2306

Goods and Services Tax – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 45[other than cotton seed oil cake] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils

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4823

4823 – Goods and Services Tax – 48[Kites, Paper mache articles] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Kites" – Goods and Services Tax – Schedules

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0901

0901 – Goods and Services Tax – 6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] **

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1702 or 1704

Goods and Services Tax – Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, 19[Palmyra sugar, mishri, batasha, bura] ************** Notes: 19. As Corrected v

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1004

Goods and Services Tax – Oats 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 I

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2528

Goods and Services Tax – Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid cont

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1203

1203 – Goods and Services Tax – Copra ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Copra other than of seed quality – Goods and Services Tax – Schedules

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0303, 0304, 0305, 0306, 0307, 0308

Goods and Services Tax – All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e

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1008

Goods and Services Tax – Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as "Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registere

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0711

0711 – Goods and Services Tax – Omitted ************* Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,

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1006

Goods and Services Tax – Rice 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 I

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1105

Goods and Services Tax – Meal, powder, Flour flakes, granules and pellets of potatoes 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Meal, powder, flakes, flakes, granules and pellets of potatoes 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable c

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0308

Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption" –

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2305

Goods and Services Tax – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 44[***] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cat

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1103

Goods and Services Tax – Cereal groats, meal and pellets, including suji and dalia, 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name." ANNEXURE For fo

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Market in wait and watch, Sensex slips 154 pts ahead of GST

Goods and Services Tax – GST – Dated:- 30-6-2017 – Mumbai, Jun 30 (PTI) The Sensex fell over 154 points and the Nifty went below 9,500 in the beginning on Friday as the July derivative series took off on a negative note amid anxiety ahead of GST rollout. Capital outflow by foreign funds and weak global shares only added to concerns. Investors kept their fingers crossed ahead of the landmark tax reform Goods and Services Tax (GST), which is set for a mid-night launch on Friday. The 30-share Sens

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Mkt losses narrow, GST anxiety keeps investors on toes

Goods and Services Tax – GST – Dated:- 30-6-2017 – Mumbai, Jun 30 (PTI) Markets managed to apply brakes on their early losses today, but the Sensex and the Nifty still moved in the red as investors braced for the final countdown to the GST launch. The landmark tax reform Goods and Services Tax (GST) is set for a mid-night launch today. Telecom, capital goods, realty and auto stocks wobbled amid sluggishness in global shares. The 30-share Sensex resumed lower before trading at 30,813.05 at 1125

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J&K parties for GST with riders

Goods and Services Tax – GST – Dated:- 30-6-2017 – Srinagar, Jun 29 (PTI) The second meeting of an all-party consultative group, constituted by the Jammu and Kashmir government to evolve a consensus on the GST implementation in the state, was held here this evening. The government claimed that the parties were in agreement on the extension of the new tax regime but with safeguards to protect the fiscal autonomy of the state. There was a general consensus in the meeting that non- implementation of the GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J-K taking a big hit, an official spokesman said here. He said the meeting was held under the chairmanship of former deputy chief minister

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he political opinion to evolve broad-based consensus before Jammu and Kashmir is brought under the tax regime. If we talk of bringing a separate law, the Centre will have to amend two chapters in the Constitution to delegate powers of taxation to the state of J-K. It will become a huge political issue across the country. Besides, it will also entail amending Section 5 of J-K Constitution which can't be done. More so, any attempt on fiddling with Section 5 will open a Pandora's box which will have huge political ramifications for J-K in future, he said. Presenting the government's view, Finance Minister Haseeb Drabu said the government will ensure adequate safeguards for protecting the special constitutional position of Jammu and

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ed with mainland Indian market. Entire requirements are imported from it and everything produced or manufactured in J-K is exported to the same market. Twin taxation systems dissociated from each other will entail costs to business and to public finance system. Trading processes will be subjected to twin taxation systems making everything costly in J-K, a cost that ultimately the consumer shall have to bear, he said, adding traders will have to pay more for managing twin systems and it could create a situation that J-K may not get buyers or sellers for its products. NC's Rather, who is the former chairman of the Empowered Committee of Finance Minister on GST, said his party was not against the implementation of the GST in the state in p

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Advance Received

Goods and Services Tax – Started By: – kamdev senapati – Dated:- 30-6-2017 Last Replied Date:- 1-7-2017 – Advance received one year back from one scrap merchant and the same has reflected on our books of accounts. Regular basis the scrap merchant taken the scrap and paid the amount of each sales.My Quarry is Since the advance received before GST, will GST attract for the same or not ??.Please suggest… – Reply By KASTURI SETHI – The Reply = Here is a question of point of taxation. In this case

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