Author: admin_gst

0206

0206
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read

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0205

0205
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read

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0204

0204
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read

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0203

0203
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read

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0202

0202
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Omitted
 
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Notes:
As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read

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Ex-factory or ex-works sale – Can it be treated as intra-State supply?

Ex-factory or ex-works sale – Can it be treated as intra-State supply?
Query (Issue) Started By: – DK AGGARWAL Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir
Please clarify as under
Ex-factory or ex-works sale – Can it be treated as intra-State supply?
Now the provisions are to be analyzed to test a transaction which is popularly known as an ex-factory or ex-works sale of goods. Typically, in such transactions the supplier is responsible for making goods available at its factory site, the title, risk and possession of the goods are transferred by the supplier to the recipient at the supplier's factory gate, where after the recipient is responsible for transportation of goods up to the destination, bears the risk of any loss in transit and is free to dispose the goods in any manner it deems fit. Further, the address in the 'bill to' field of the invoice raised by the seller would be the recipient's location, where t

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same position of control over the goods which the supplier himself had immediately before such delivery.
Thus, in this example it can undoubtedly be said that the delivery takes place at the factory of the supplier. Now by application of Section 7(4) of the Model IGST Act, the place of supply of goods would be the factory site of the supplier. Interestingly, for the purposes of Section 7(2), termination of movement for delivery would also be the factory gate of the supplier resulting in the place of supply again being the factory site of the supplier. Thus, irrespective of the provision applied, in case of an ex-factory transaction the place of supply would be the supplier's factory, which being the same as the location of the supplier will make the transaction an intra-State supply of goods.
However, this interpretation of the provisions may result in various complications and contradictions. Firstly, if an ex-factory transaction is treated as an intra-State supply subject to levy o

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he solution?
In view of the above, one may take a view that it is the location of goods at the time of ultimate termination of movement by the recipient himself that would be relevant for determining the place of supply. However, it is not for the supplier to be sure of whether and where the recipient chooses to move the goods as the recipient is free to move or dispose the goods in any manner in transit itself. This will result in taxability of transaction in the hands of the supplier contingent upon events not under its control. In order to avoid such uncertainties, the buyer's 'bill to'/ 'ship to' address can be assumed to be the place where the movement of goods will eventually terminate after making necessary modifications in the agreement curtailing the buyer's right of diversion. If the address of the recipient is outside the supplier's State, then the transaction will be deemed to be an inter-State supply irrespective of the terms of supply.
This view, though meritorious on a

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pears that it is flaw in the law. You have read between the lines. I want to express my hunch as under:-
"Whatever intricacies of GST law may convey, intention of Govt. is not to break GST Chain in the interest of revenue. GST being a new levy, so many teething problems may arise which may lead to litigation.
Anyhow Govt. may amend the law, if it breaks GST chain.
Reply By KASTURI SETHI:
The Reply:
Dear Sir,
On a second thought, a sale invoice bearing the words, 'Billed to', 'Consigned to' 'Addressed to' would suffice to pave the way for litigation.
We cannot forget that Govt. has nothing at stake whereas the assessee has ponder over hundred times before taking the risk of litigation.
Reply By KASTURI SETHI:
The Reply:
Pl. read 'to ponder over'.
Reply By Ganeshan Kalyani:
The Reply:
I totally agree with the concern of the querist. As expressed by Sri Kasturi Sir to determine the place of supply under GST is a tough task especially und

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Goods and services tax practitioners.

Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Delhi Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish the det

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GST roll-out – Complete transformation of the Indirect Taxation Landscape; Some minute details of how it happened

GST roll-out – Complete transformation of the Indirect Taxation Landscape; Some minute details of how it happened
GST
Dated:- 30-6-2017

Goods and Services Tax (GST), a historic tax reform, will come into effect from tomorrow i.e.1st July, 2017. GST will completely transform the Indirect Taxation landscape in the country involving both the Central and State levies. In a departure from the normal practice, GST will be administered together by the Centre and States.
To commemorate the historic occasion, a function will be held in the Central Hall of Parliament on the mid-night of 30th June – 1st July, 2017. The occasion will be graced by the Hon'ble President, Hon'ble Vice President, Hon'ble Prime Minister, Hon'ble Speaker of Lok Sabha and Hon'ble Union Finance Minister among other dignitaries.
Why is GST so important?
The biggest tax reform since independence – GST – will pave the way for realization of the goal of One Nation – One Tax – One Market. GST will benefit

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d average VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, Octroi, Entry Tax, etc.] by the Centre and State(s).
Journey of GST after the Constitutional Amendment Act, 2016
After the assent of the Hon'ble President on 8th September, 2016, the 101th Constitutional Amendment Act, 2016 came into existence. The GST Council was constituted on 15.9.2016.
Since its formation in September, 2016 the GST Council has held 18 meetings. The Finance Ministers of all the States or their representative along with State and Central govt officials have participated in these extensive meetings and formulated the law and procedure to implement this historic tax reform. It was a mammoth task involving 27000+ man hours of intensive work. More than 200 meetings of the officers of the Centre and States took place in different parts of the country to expedite the implementation of GST.
While framing GST Acts and Rules, enhanced 'Ease of doing business' for the taxpayers

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and Services Tax (UTGST) Bill, 2017 and the GST (Compensation to States) Bill, 2017. They were passed by the Lok Sabha on 29th March, 2017 and by the Rajya Sabha on 6th April, 2017.
The GST Council has decided the final structure of GST as follows:
* The threshold limit for exemption from levy of GST is ₹ 20 lakh for the States except for the Special Category, where it is ₹ 10 Lakh.
* A four slab tax rate structure of 5%, 12%, 18% and 28% has been adopted for GST.
* A cess would be levied on certain goods such as luxury cars, aerated drinks, pan masala and tobacco products, over and above the GST rate of 28% for payment of compensation to the states.
* The threshold for availing the Composition scheme is ₹ 75 lakh except for special category States where it is ₹ 50 lakh and they are required to file quarterly returns only. Certain categories of manufacturers, service providers (except restaurants) are out of the Composition Scheme.
Other Important Fea

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rategic Control with the Government, to function as a common Pass-through portal for taxpayers. On this common portal, taxpayers will submit their registration applications, file returns, make tax payments, claim refunds etc. GSTN has been provided with a robust IT platform and it will provide interface to 80 lakh taxpayers and thousands of tax officials. All filings under GST will be done electronically. While GSTN remains a front-end, at the back end, the IT systems of CBEC and different states interface with the GSTN IT network to provide a seamless end to end processing of tax returns for the taxpayers. 64,000 officials have been trained on the GST portal from February till June 2017. The GSTN IT systems have undergone load tests, performance tests, vulnerability tests, security and all other mandatory tests.
Enrolment of existing taxpayers of the State tax administrations and the Central Board of Excise and Customs to the GST system commenced on 8thNovember, 2016. More than 66 la

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assisting taxpayers and other stake-holders to enable a smooth transition to GST.
RE-ORGANISATION OF CBEC
Implementation of GST has necessitated reorganisation of the Central Board of Excise & Customs formations for administration of GST. The reorganisation involved bringing about structural changes and redeployment of human resources. Redeployment has been done to ensure outreach to the remotest corner. The Directorates which have significant role under the GST have been adequately expanded and strengthened.
The field formations have been restructured as 21 CGST & CX Zones, 107 CGST & CX Commissionerates, 12 Sub-Commissionerates, 768 CGST & CX Divisions, 3969 CGST & CX Ranges, 48 Audit Commissionerates and 49 Appeal Commissionerates.
TRAINING
For a smooth roll out of GST, it was imperative to carry out adequate capacity-building exercise and awareness. National Academy of Customs Indirect Taxes and Narcotics (NACIN) have conducted extensive training programs. In the first pha

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7104

7104
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Omitted
 
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Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Synthetic or reconstructed semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed semi-precious stones, temporarily strung for convenience of transport]
 
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As  amended  vide

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7106

7106
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Silver (including silver plated with gold or platinum), unwrought or in semi-manufactured forms, or in powder form
Schedules

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7102

7102
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Omitted

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Notes:

Omitted  vide notification no. 7/2018 dated 25-1-2018, before it was read as:

Diamonds, whether or not worked, but not mounted or set [^97[other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds]]

 

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Notes:

As  amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as

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7101

7101
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; pearls, natural or cultured, temporarily strung for convenience of transport
Schedules

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7114

7114
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal
Schedules

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7103

7103
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Omitted
 
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Note:
As omitted vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Semi-precious stones, whether or not worked or graded but not strung, mounted or set; semi-precious stones, temporarily strung for convenience of transport [other than Unworked or simply sawn or roughly shaped]
 
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Notes:
As  amended  vide notifica

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7117

7117
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Imitation jewellery [other than bangles of lac/shellac]
 
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Notes:
As  amended  vide notification no. 7

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7113

7113
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 277[***]
 
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Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal [other than bangles of lac/shellac]
 
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Notes:
As amended by notification no. 43/2017 d

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7112

7112
Upto 21-09-2025 – Goods – Schedule 5 – GST @ 3%
GST
Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious me

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