Author: admin_gst

SERVICE INVOICE UNDER GST

SERVICE INVOICE UNDER GST
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
While preparing service invoice, If the recipient is within state we have to charge in our invoice SGST & CGST or charge only CGST?
Reply By KASTURI SETHI:
The Reply:
What is important is that correct rate should be applied. Suppose rate is 18%. It is CGST within State. You may give break-up SGST 9% and CGST 9%. If

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1001

1001
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Wheat and meslin 480[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
Wheat and meslin 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of s

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. 15-7-2024, before it was read as,
Wheat and meslin 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Wheat and meslin 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand

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eafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
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Notes:
As amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“Wheat and meslin put up in unit container and bearing a registered brand name”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit cont

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30

30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
Schedules

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0713

0713
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Guar gum refined split
 
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Notes:
17.
Tariff heading as Corrected vide F. No. 354/117/2017-TRU – Dated 27-

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1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]

1404 [other than 1404 90 10, 1404 90 40, 1404 90 50, 1404 90 60]
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Vegetable products not elsewhere specified or included such as, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, Rudraksha seeds [other than bidi wrapper leaves (tendu), betel leaves, Indian katha, coconut shell, unworked]
 
Clarification 
* Clarification regarding classification and applicable GST rates on h

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30 or any chapter

30 or any chapter
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 1 appended to this Schedule
 
Clarification 
* Clarification regarding applicability of GST rate on the Human Blood Plasma. [ See para 7 of Circular No.52/26/2018-GST dated 09.08.2018 ]
 
List 1 [See S.No.180 of the Schedule I]
(1) Amikacin
(2) Amphotericin-B
(3) Amrinone
(4) Aprotinin
(5) Baclofen
(6) Bleomycin
(7) Busulphan
(8) BCG vaccine, Iopromide, Iotrolan
(9) Chlorambucil
(10) Chorionic Gonadotrophin
(11) Clindamycin
(12) Cyclophosphamide
(13) Dactinomycin
(14) Daunorubicin
(15) Desferrioxamine
(16) Dimercaprol
(17) Disopyramide phosphate
(18) Dopamine
(19) Eptifibatide
(20) Glucagon
(21) Hydroxyurea
(22) Isoprenaline
(23) Isoflurane
(24) Lactulose
(25) Lomustine
(26) Latanoprost
(27) Melphalan
(28) Mesna
(29) Methotrexate
(30) MMR (Measles, mumps and

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(61) Haemophilus Influenzae Type b Vaccine
(62) Mycophenolate Sodium
(63) Verteporfin
(64) Daclizumab
(65) Ganciclovir
(66) Drotrecoginalfa (activated)
(67) Eptacogalfa activated recombinant coagulation factor VIIa
(68) Muromonab CD3
(69) Japanese encephalitis vaccine
(70) Valganciclovir
(71) Low molecular weight heparin
(72) Efavirenz
(73) Emtricitabine;
(74) Azathioprine;
(75) Antinomycin D;
(76) Cytosine Arabinoside (Cytarabine);
(77) Vinblastine Sulphate
(78) Vincristine;
(79) Eurocollins Solution;
(80) Everolimus tablets/dispersible tablets;
(81) Poractant alfa
(82) Troponin-I whole blood test kit;
(83) Blower/mister kit for beating heart surgery;
(84) Fluoro Enzyme Immunoassay Diagnostic kits.
(85) Tablet Telbivudine
(86) Injection Exenatide
(87) DTaP-IPV-Hibor PRP-T combined Vaccine
(88) Pneumococcal-7 Valent Conjugate Vaccine(Diphtheria CRM197 Protein)
(89) Injection Thyrotropin Alfa
(90) Injection Omalizumab.
(91) Abatacept
(92) Daptomycin
(93

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(125) Agglutinating Sera
(126) Anti-Diphtheria Normal Human Immunoglobulin
(127) Anti-human lymophocyte immunoglobulin IV
(128) Anti-human thymocyte immunoglobulin IV
(129) Anti-Pertussis Normal Human Immunoglobulin
(130) Anti-Plague serum
(131) Anti-Pseudomonas Normal Human Immunoglobulin
(132) Basiliximab
(133) Beractant Intra-tracheal Suspension
(134) Blood group sera
(135) Botulinum Toxin Type A
(136) Burn therapy dressing soaked in gel
(137) Bovine Thrombin for invitro test for diagnosis in Haemorrhagic disorders
(138) Bovine Albumin
(139) Bretyleum Tossylate
(140) Calcium Disodium Edetate
(141) Carmustine
(142) Cesium Tubes
(143) Calcium folinate
(144) Cholestyramine
(145) Christmas Factor Concentrate (Coagulation factor IX prothrombin complex concentrate)
(146) Cobalt-60
(147) Corticotrophin
(148) Cyanamide
(149) Diagnostic Agent for Detection of Hepatitis B Antigen
(150) Diagnostic kits for detection of HIV antibodies
(151) Diphtheria Antitoxin sera
(

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Levodopa with benserazine
(180) Lenograstim
(181) Meningococcoal A and C combined vaccine with diluant solvent
(182) Methicillin
(183) Metrizamide Inj with diluant
(184) Monocomponent insulins
(185) Mycophenolate Mofetil
(186) Normal Human plasma
(187) Normal Human immunoglobulin
(188) Nuclear magnetic resonance contrast agent
(189) Normal Human serum Albumin
(190) Penicillamine
(191) Pentamidine
(192) Penicillinase
(193) Poliomyelitis vaccine (inactivated and live)
(194) Potassium Aminobenzoate
(195) Porcine Insulin Zinc Suspension
(196) Prednimustine
(197) Porcine and Bovine insulin
(198) Purified Chick Embryo Cell Rabies Vaccine
(199) Pyridostigmine
(200) Pneumocystis cariniiI F kits
(201) Prostaglandin E1 (PGE1)
(202) Radio-immunoassay kit for hormones (T3, T4, TSH Insulin, Glucogen, Growth Hormone, Cortisol, L. H., FSH and Digoxin)
(203) Radioisotope TI 201
(a) Rabbit brains thromboplastin for PT test
(b) Reagent for PT tests
(c) Human Thrombin for TT te

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2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802

2515 (Except 2515 12 10, 2515 12 20, 2515 12 90) or 6802
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Ecaussine and other calcareous monumental or building stone alabaster [other than marble and travertine], other than mirror polished stone which is ready to use
 
Clarification
* Clarification regarding the applicable GST rates on building stones, in particular Napa Stones, which are ready to use and polished in ways other than mirror-polished. [ See para 3 of Circu

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3605 00 10

3605 00 10
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Omitted
 
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Note:
As omitted vide Notification No. 03/2020-Intergrated Tax (Rate) dated 25-03-2020 w.e.f. 01-04-2020 before it was read as
“Handmade safety matches
Explanation.- For the purposes of this entry, handmade matches mean matches, in or in relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namel

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08

08
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Dried makhana, whether or not shelled or peeled 479[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
Dried makhana, whether or not shelled or peeled 479[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' me

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tion no. 02/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Dried makhana, whether or not shelled or peeled 479[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Dried makhana, whether or not shelled or peeled 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

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or thereafter under any law for the time being in force in any other country.]
 
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Notes:
As amended by notification no. 43/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Dried makhana, whether or not shelled or peeled
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defin

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2503

2503
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Sulphur of all kinds, other than sublimed sulphur, precipitated sulphur and colloidal sulphur
 
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Notes:
As amend

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10

10
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
All goods i.e. cereals, 480[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
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Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
All goods i.e. cereals, 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in cla

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dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods i.e. cereals, 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods i.e. cereals, 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 br

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Notes:
As  amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“All goods i.e. cereals, put up in unit container and bearing a registered brand name”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the un

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30

30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Formulations manufactured from the bulk drugs specified in List 2 appended to this Schedule
 
List 2 [See S.No.181 of the Schedule I]
(1).
Streptomycin
(2).
Isoniazid
(3).
Thiacetazone
(4).
Ethambutol
(5).
Sodium PAS
(6).
Pyrazinamide
(7).
Dapsone
(8).
Clo- fazamine
(9).
Tetracycline Hydrochloride
(10).
Pilocarpine
(11).
Hydrocortisone
(12).
Idoxuridine
(13).
Acetazolamide
(14).
Atro- pine
(15).

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