Author: admin_gst

GST on Stock Transfer and Demo Equipments to branch offices
Query (Issue) Started By: – Abdul Adil Dated:- 16-6-2017 Last Reply Date:- 17-6-2017 VAT + CST
Got 2 Replies
VAT / Sales Tax
We have our corporate office at New Delhi. All invoices are generated and orders received from India at our H.O. Hence CST was charged, and post July 01st, with GST, we will use one registration for all branches in India. Kindly clarify, what rules do we need to follow, for sending Demo equipment or

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ITC, TRANSITIONAL PROVISION,ROYALTY UNDER GST,TAX RATE DIFF WITH EARLIER REGIME
Query (Issue) Started By: – RAJESH LANGALIA Dated:- 16-6-2017 Last Reply Date:- 17-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
I have following query which you please reply as soon as possible with reference to section and law :
1. as on 30.06.2017, I have input credit lying in Capital Work in progress in terms of civil foundation work for plant and machinery. Will I be able to claim it as Input tax credit in GST regime as per provisions of 140 (2) of CGST act ?
2. If I am paying Royalty to Government, whether it would be subjected to GST and thereby would be able to avail credit of that?
3. In current tax regime, I am manufacturing non e

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what are the changes for mutual fund distributors in gst
Query (Issue) Started By: – SUNIL KUMAR Dated:- 15-6-2017 Service Tax
Service Tax
what are the changes effect to mutual fund distribu

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GST Council to vet e-way, anti-profiteering rules on Jun 18
GST
Dated:- 15-6-2017

New Delhi, Jun 15 (PTI) The all powerful GST Council will meet on June 18 to finalise tax rates on lottery as well as rules relating to e-way bill and anti-profiteering measures.
This will be the 17th meeting of the GST Council, chaired by Union Finance Minister Arun Jaitley and comprising state counterparts. The Council has already finalised tax rates on almost all goods and services in the bracket of 5, 12, 18 and 28 per cent.
The Council may also review rates on certain items, and approve draft GST rules and related forms for advance ruling, appeals and revision, and assessment and audit.
In the last meeting of the Council on June 11, tax r

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necessary for any movement of goods, within or outside the state, having value of more than ₹ 50,000 to be registered with the GST-Network (GSTN) website.
As per the draft, GSTN would generate e-way bills that will be valid for 1-15 days, depending on distance to be travelled one day for 100 km and 15 days for more than 1,000 km transit. The tax officials can inspect the 'e-way bill' anytime during the transit to check tax evasion.
Industry however has expressed concerns over this saying that the ₹ 50,000 limit was too low and that the timeline for completion of transport operation was "impractical and removed from reality".
They also felt that the e-way bill would be applicable to movement of all kinds of

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Reduced Liability of Tax on complex, building, flat etc. under GST
GST
Dated:- 15-6-2017

The CBEC and States have received several complaints that in view of the works contract service tax rate under GST at 12% in respect of under construction flats, complex etc, the people who have booked flats and made part payment are being asked to make entire payment before 1st July 2017 or to face higher tax incidence for payment made after 1st July 2017. This is against the GST law. The issue is clarified as below:-
1. Construction of flats, complex, buildings will have a lower incidence of GST as compared to a plethora of central and state indirect taxes suffered by them under the existing regime.
2. Central Excise duty is payable o

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s not visible to the customer as it forms a part of the cost of the flat.
4. The current headline rate of service tax on construction of flats, residences, offices etc. is 4.5%. Over and above this, VAT @1% under composition scheme is also charged. The buyer only looks at the headline rate of 5.5%. In other cities/states, where VAT is levied under the composition scheme @2% or above, the headline rate visible to the customer is above 6.5%. What the customer does not see is the embedded taxes on account of cascading and sticking of input taxes in the cost of the flat, etc.
5. This will change under GST. Under GST, full input credit would be available for offsetting the headline rate of 12%. As a result, the input taxes embedded in the flat

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Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates
GST
Dated:- 15-6-2017

The new indirect tax regime in the country is to come into effect from 01.07.2017, wherein fixation of GST rates on the supplies is joint responsibility of the Central and State governments after the approval from the GST Council.
In a majority of supplies of goods, the tax incidence approved by the GST Council is much lower than the present combined indirect tax rates levied [on account of central excise duty rates / embedded central excise duty rates / service tax post-clearance embedding, VAT rates or weighted average VAT rates, cascading of VAT over excise duty and tax incidence on account of CST, Octroi, En

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1702
Palmyra jaggery
24
1704
Sugar confectionery
25
1902
Pasta, spaghetti, macaroni, noodles
26
20
Fruit and vegetable items and other food products
27
2001, 2004
Pickle, Murabba, Chutney
28
21
Sweetmeats
29
2103
Ketchup & Sauces
30
2103 30 00
Mustard Sauce
31
2103 90 90
Toppings, spreads and sauces
32
2106
Instant Food Mixes
33
2106
Other pulses bari (mungodi)
34
22
Mineral water
35
2201 90 10
Ice and snow
36
25
Cement
37
27
Coal
38
27
Kerosene PDS
39
27
LPG Domestic
40
30
Insulin
41
33
Agarbatti
42
33
Tooth powder
43
33
Hair oil
44
33
Toothpaste
45
3304 20 00
Kajal [other than kajal pencil sticks]
46
34
Soap
47
37
X ray films for medical use
48
3822
Diagnostic k

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f
65
68
Fly ash bricks and fly ash blocks
66
701510
Glasses for corrective spectacles and flint buttons
67
73
LPG Stove
68
76
Aluminium foils
69
8215
Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
70
84
Fixed Speed Diesel Engines of power not exceeding 15HP
71
4011
Tractor rear tyres and tractor rear tyre tubes
72
8423 & 9016
Weighing Machinery [other than electric and electronic]
73
8443
Printers [other than multifunction printers]
74
8521
Recorder
75
8525
CCTV
76
8452
Sewing Machine
77
8472
Staplers
78
8703
Car for Physically handicapped person
79
8715
Baby carriages
80
900140, 900150
Spectacles Lenses
81
9002
Intraocular lens
82
9004
Spectacles, corrective
83
91

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Despatch to SEZ and EOU
Query (Issue) Started By: – ASHOK AMIN Dated:- 15-6-2017 Last Reply Date:- 16-6-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
What will be the procedure for EOU and SEZ transactions in GST ?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It will be treated as inter-State trade or commerce
Reply By ASHOK AMIN:
The Reply:
Thanks for your prompt reply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 7 (5) (b) of IG

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Vat input under GST
Query (Issue) Started By: – arun aggarwal Dated:- 15-6-2017 Last Reply Date:- 15-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir
I am a registered dealer/trader in Delhi in vat.
The firm is not not doing any work from the last one and a half year with nill returns filed with no stocks.
A year before Vat authorities forced to deposit 4 lakh as advance tax , of which I have taken the input credit in my returns.
Now what should i do , surrender the vat

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The Union Finance Minister to chair the 17th Meeting of the GST Council on Sunday, 18th June, 2017
GST
Dated:- 15-6-2017

The Union Minister for Finance, Defence and Corporate Affairs, Shri Arun Jaitley will chair the 17th Meeting of the GST Council scheduled to be held on Sunday, 18th June, 2017 at Vigyan Bhavan in the national capital. The one day Meeting will also be attended among others by the Finance Ministers of different States and UTs (having elected assembly) being the mem

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Self consumption under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 15-6-2017 Last Reply Date:- 22-3-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
We have RMC (Ready mix concrete) Plants within the State and they were included as additional place of business under GST migration.
We send cement from our plant to RMC. Since it is Stock transfer within the State no GST is chargeable. Cement is used for self consumption. While RMC plant manufactures Ready mix

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GST and Imports
Query (Issue) Started By: – Rohit Bathwal Dated:- 15-6-2017 Last Reply Date:- 17-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir / Madams,
I have a query regarding GST on already imported goods as under:
We are importer and traders i.e we import material from abroad and trade it in India. We are having some stock balance available with us on which we have Paid BCD and CVD at the time of imports. We have got registered under commercial tax and GST but d

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HSN Code in GST
Query (Issue) Started By: – Gopal B Dated:- 15-6-2017 Last Reply Date:- 15-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
What is HSN Code under GST ? Is Excise Tariff & HSN code is same or different for pharmaceutical products.
Pls reply at the earliest.
Thanks
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It will be different.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Pharmaceuticals will be classifiable under headings 3001 to 3006.

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Paytm, 1mg offer discounts ahead of GST
GST
Dated:- 15-6-2017

New Delhi, Jun 14 (PTI) Online retailers like Paytm are offering special discounts to consumers to ensure that their sellers' stock is cleared before the GST tax regime sets in from next month.
Paytm has a 'Pre-GST Sale' going on, hosting over 6,000 retailers across more than 500 brands. Consumers can get discounts and cashback on a range of product categories like TV, laptops, mobile phones, ACs, refrigerators, DSLRs and footwear, among other items.
"This sale has come at an opportune time for offline retailers who are looking to offload their entire inventory before the new tax rates become effective," Paytm said in an emailed response.
Ev

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Utilisation of credit carry forwarded under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 15-6-2017 Last Reply Date:- 19-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Sir,
Can we utilize the credit carry forwarded under GST in the first month itself or is there any time period to defer?
Is there any time limit to utilize the credit carry forwarded?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
First you have to transfer the credit to the new regime and after t

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CREDIT TRANSFER DOCUMENT
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 15-6-2017

The GST is expected to come into force with effect from 01.07.2017. The transition provisions will help the registered person to carry over the CENVAT credit benefit to the new GST regime subject to some conditions. In the meantime the Government released the draft rule for the issue of Credit Transfer Document. It is proposed to insert provisions in CENVAT Credit Rules, 2004 for transfer of CENVAT credit paid on specified goods available with a trader on appointed date, i.e., the date from which the GST will be implemented.
Credit Transfer Document
This rule provides that a manufacturer who was registered under Central Excise Act, 1944 may issue the Credit Transfer Document ('CTD' for short). This document is to be issued to evidence payment of duty of excise specified in the First Schedule to the Central Excise Tariff Act, 1985 paid on goods manufactured and clear

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ng conditions-
•The value of such goods in higher than ₹ 25000/- per piece, bears the brand name of the manufacturer or the principal manufacturer and are identifiable as a distinct number such as chassis/engine no. of a car.
• Verifiable records of clearance and duty payment relatable to each piece of such goods is maintained by the manufacturer and are made available for verification on demand by a Central Excise Officer;
• The manufacturer is to satisfy that the dealer is in possession of such manufactured goods in the form in which it was cleared by him;
• Copies of all invoices relating to buying and selling from manufacturer to the dealer, through intermediate dealers, is maintained by the dealer availing credit using CTDs.
• It shall not be issued in favor of a dealer for the same goods before the appointed date.
• A dealer availing credit using this document shall not be eligible to avail credit under Rule 1(4) of Transition Rules under

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whom CTD is issued;
• Total number of CTDs issued;
• Number of invoices against which CTDs have been issued;
• Total quantity for which CTD issues;
• Total value of Goods for which CTDs have been issued;
• Central Excise Duty paid on such goods.
In Table 2 the following details to be furnished by the dealer-
• Sl. No.;
• GSTIN of the dealer whom CTD is issued;
• Total number of CTDs received;
• Number of invoices against which CTDs have been issued;
• Total quantity for which CTD issues;
• Total value of Goods for which CTDs have been issued;
• Central Excise Duty paid on such goods.
Maintaining of records
The manufacturer as well as the dealer is required to maintain record for this purpose. The manufacturer shall maintain record in the form TRANS – 3A and the dealer shall maintain record in the form TRANS -3B. Such record shall be made available to the Central Excise Officer for verification on demand.
The ma

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Constitution of GST Facilitation cell – reg
Trade Notice : 01/2017-2018 – Cochin Dated:- 15-6-2017 Trade Notice
DGFT
Government of India
Ministry of Commerce & Industry
OFFICE OF THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE
A – Block, 5th Floor, Kendriya Bhavan, Kakkanad, Cochin – 682 037
Dated 15.06.2017
e-mail:cochin-dgft@nic
Telefax:0484-2427069
phone:2427397
Trade Notice : 01/2017-2018
Subject: Constitution of GST Facilitation cell – reg.
To ensure smooth and successful r

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Changes in Bills of Entry (BSE) / Shipping Bill (SB) declarations in alignment with proposed GST implementation
PUBLIC NOTICE No. 128/2017 Dated:- 15-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CHENNAI VIII (GENERAL)
CUSTOM HOUSE, NO.60 RAJAJI SALAI, CHENNAI – 600 001
F. No. S. Misc. 31/2016-Sys.Unit
Dated: 15/06/2017.
PUBLIC NOTICE No. 128/2017
Sub: Changes in Bills of Entry (BSE) / Shipping Bill (SB) declarations in alignment with proposed GST implementation.
Kind attention of Importers/ Exporters/ Customs Brokers and trade is invited to reference of implementation of GST in India w.e.f 01.07.2017. In this regard, several changes are anticipated in Bills of Entry (BSE) / Shipping Bill (SB) declaratio

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Jurisdiction of the Chief Commissioner, Central Excise & Service Tax Guwahati consequent upon GST Notifications
Trade Notice No. 01/2017 Dated:- 15-6-2017 Trade Notice
GST
GOVT. OF INDIA
MINISTRY OF FINANCE, DEPARTMENT OF REVENUE
OFFICE OF THE CHIEF COMMISSIONER, CENTRAL EXCISE, CUSTOMS & SERVICES TAX
CRESCENS BUILDING, M.G ROAD, SHILLONG-793001
C. No. II(39)10/ET/CCO/SH/2017/2440-2512
Dated, Shillong the 15th June, 2017
Trade Notice No. 01/2017
Subject: reg.
Attention of all Central Excise assessees/manufacturers, Service Tax assessees, Importer, Trade and Industry and all concerned are invited to Ministry's Notification No. 13/2017-Central Excise dated 9th June,2017, issued by Dr. Sreeparvathy S. L., Under Secretary to the Govt. of India, the jurisdiction of the Chief Commissioner, Central Excise & Service Tax, Guwahati is notified as give below: –
Sl. No.
Chief Commissioner of Central Excise and Service Tax
Jurisdiction of Chief Commissioner of Central Exc

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issioner(Appeals), Guwahati
Combined jurisdiction of Central Excise & Service Tax Commissionerates of (i) Shillong (ii) Guwahati (iii) Dibrugarh (iv) Itanagar (v) Dimapur (vi) Imphal (vii) Aizawl & viii Agartala.
10.
Commissioner (Audit), Shillong
Combined jurisdiction of Central Excise & Service Tax Commissionerates of (i) Shillong (ii) Guwahati (iii) Dibrugarh (iv) Itanagar (v) Dimapur (vi) Imphal (vii) Aizawl & viii A artala
The detailed jurisdiction of Divisions and Ranges of Central Excise & Service Tax Commissionerates of Guwahati/ Dibrugarh/ Shillong/ itanagar/ Dimapur/ Imphal/ Aizawl/ Agartala/ Appeals Commissionerate, of Guwahati / Audit Commissionerate, of Shillong are given at Annexure-I, II, III, IV. V, VI, VII, VIII, XI & X respectively.
The above Trade Notice will come into force on a date to be notified later
(S. K PANDA)
 Chief Commissioner
=============
Document 1
ANNEXURE – I
NAME OF THE COMMSSIONERATE: GUWAHATI GST TAXPAYER SERVICES
COMMISSIONERATE

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te of
Assam
Entire district of Dhubri, Goalpara, South
Salmara-Mankachar, Kokrajhar, Chirang and
Bongaigaon in the State of Assam
Areas under Cachar, Karimgaj, Hailakandi
and Dima Hasao District in the State of
Assam
Page 1 of 3
TABLE-II (Jurisdiction of Ranges)
Jurisdiction
SL.
Division
Ranges
Range Hqrs.
No.
1
I-A
2
I-B
Guwahati
Guwahati
Areas under Panbazar PS, Paltanbazar PS
Latasil PS of Kamrup (Metro) District of Assam
Areas under Fatasil Ambari PS, Bharalumukh PS
Kamrup (Metro) District
Areas under Gorchuk, Jalukbari & Azara PS
Kamrup (Metro) District.
3
I-C
오
Guwahati
Guwahati-l
4
I-D
Guwahati
Areas under Nagarbera PS, Boko PS, Palashba
PS & Chaygaon PS of Kamrup District.
5
I-E
Guwahati
6
I-F
Guwahati
7
Nalbari
Nalbari
8
Barpeta
Barpeta
9
II-A
Guwahati
Areas under Hajo PS, Kaya PS & Sualkuchi PS
Kamrup District
Areas under Baihata PS, Kamalpur PS and Rangi
PS of Kamrup District.
Areas under entire Nalbari District &

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oalpara
21
Kokrajhar
Kokrajhar
22
22
Silchar-I
Silchar
Areas under Bongaigaon District of the Statef
Assam.
Areas under Goalpara & South Salma-
Mankachar District
Areas under entire Kokrajhar District
Areas under Udharband PS, Borkhola F,
Lakhipur PS, Jirighat PS & Katigorah PSf
Cachar District
Areas under Silchar PS, Dhalai PS & Sonai S
of Cachar District
23
Silchar
Silchar-II
Silchar
222
24
25
26
Karimganj
Hailakandi
Haflong
Karimganj
Hailakandi
Haflong
Areas under entire Karimganj District.
Areas under entire Hailakandi District
Areas under entire Dima Hasao District.
Page 3 of 3
Document 2
ANNEXURE-II
NAME OF THE COMMSSIONERATE: DIBRUGARH GST TAXPAYER SERVICES
COMMISSIONERATE
LOCATION
: DIBRUGARH
JURISDICTION
NO. OF DIVISIONS:
: AREAS UNDER TINSUKIA, DIBRUGARH, CHARAIDEO,
SIVASAGAR, JORHAT, GOLAGHAT, MAJULI, DARRANG,
UDALGURI, SONITPUR, BISWANATH, LAKHIMPUR AND
DHEMAJI IN THE STATE OF ASSAM
4 (FOUR)
NO. OF RANGES
:
22 (TWENTY TWO)
T

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ltapool to Pow
Rail gate.
Area falling under Doom Doom
Revenue Circle, Sadiya Revenu
Circle and Sadiya Sub Division und
Tinsukia District of Assam
Area falling under Tinsukia Tow
Municipality
Page 1 of 3
5
9
7
8
Dibrugarh
9
Tinsukia II
Tinsukia
Naharkatia
Duliajan
Duliajan
Duliajan
Dibrugarh I
Dibrugarh
Dibrugarh II
Dibrugarh
10
Sibsagar
Sibsagar
11
Sonari
Sonari
12
Jorhat I
Jorhat
13
14
Jorhat II
Jorhat
Jorhat
Jorhat III
Jorhat
Area falling under Panitola, Bismile
Dinjan, Guijan, Motapung, Borguri
Bajatoli, kokratoli, Gillapukri
Chandmari, Sukhanpukri, Hoogrijar
& Bordubi excluding areas unde
Tinsukia town municipality. And Area
falling under Makum town committe
including Barekuri, Betjan, Makun
rail gate to Anandbag upto Ultapool
Lankashi
Gaon,
Bazaloni
Chotahapjan upto road bridge o
Borhapjan on the east in Tinsukia
district of Assam.
Area falling under Jeypore Police
station, Naharkatia Police station
Tingkhong Police statio

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ling under Pulibor Police
station.
Area falling under Teok Police station
Mariani Police station, Bhagamukh
Police station, Nimatighat Police
Page 2 of 3
15
Golaghat I
Golaghat
16
Golaghat II Golaghat
17
Bokakhat
Bokakhat
18
Tezpur I
Tezpur
19
Tezpur II
Tezpur
Tezpur
20
21
Biswanath
Chariali
North
Lakhimpur
22
Biswanath
Chariali
North
Lakhimpur
Mangaldai Mangaldai
station, Majuli Police station and
Jengraimukh Police station.
Area falling under Golaghat Police
station, Dergaon Police station
Ghilladhari Police station and
Kamarbandha Police station.
Area falling under Sarupathar Police
station, Uriamghat Police station
Chungajan Police station, Borpatha
Police station, Merapani Police station
and Jamuguri Police station.
Area falling under Bokakhat Police
station, Numaligarh Police station.
Bogijan Police station and Kamargaon
Police station.
Area falling under Tezpur Police
station, Jamuguri Police station
Balipara and Chariduar in Son

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OF DIVISION
1 (ONE)
NO. OF RANGES
5 (FIVE)
TABLE-I (Jurisdiction of Division)
SI.
Division
Division
No.
Name
Headquarter
(1)
(2)
(3)
5
Itanagar
Itanagar
Jurisdiction
(4)
Covering the entire State of Arunachal Pradesh.
TABLE-II (Jurisdiction of Ranges)
SI
Division Name
Range
No.
Range
Headquarter
(1)
(2)
1.
(3)
Bhalukpung
(4)
Bhalukpung
2.
Itanagar
Itanagar
3.
Itanagar
Pasighat
Pasighat
4.
Namsai
Namsai
5.
Jairampur
Jairampur
Jurisdiction
(5)
Area covered by entire districts of Tawang,
West Kameng and East Kameng of Arunachal
Pradesh.
Area covered by entire districts of Papumpare,
Kurung Kumey, Kra Daadi, Lower Subansiri and
Upper Subansiri of Arunachal Pradesh.
Area covered by entire districts of West Siang,
Central Siang and Upper Siang of Arunachal
Pradesh.
Area covered by entire districts of Upper
Dibang Valley, Lower Dibang Valley Anjaw,
Lohit and Namsai of Arunachal Pradesh
Area covered by entire districts of Changlang,

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, Phek, Zunheboto &
Kiphere.
The entire Districts of Mokokchung, Mon, Tuensang &
Longleng.
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Document 6
NAME OF THE COMMSSIONERATE
LOCATION
JURISDICTION
IMPHAL
: IMPHAL GST TAXPAYER SERVICES
COMMISSIONERATE
COVERING THE WHOLE STATE OF MANIPUR
NO. OF DIVISION
1 (ONE)
NO. OF RANGES
5 (FIVE)
TABLE-I (Jurisdiction of Division)
SI No
State
Division
(1)
(2)
(3)
1.
Manipur
Imphal
Jurisdiction
(4)
ANNEXURE-VI
The entire Districts of Imphal East, Thoubal, Kakching,Imphal
West Bishnupur, Churachandpur
'
Tengnoupal, Senapati, Ukhrul,
Tamenglong, Noney & Jiribam
'
Pherzawl., Chandel,
Kangpokpi, Kamjong,
–
TABLE II (Jurisdiction of Ranges)
SI
Name of
Ranges
Jurisdiction
No
Division
(1)
(2)
(3)
(4)
Imphal-I
Imphal-II
The entire Districts of Imphal East, Thoubal & Kakching.
The entire Districts of Imphal West & Bishnupur.
Imphal
Churachandpur The entire Districts of Churachandpur & Pherzawl.
Moreh
Hill Range
(Temporary
Range Office at

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n road of Aizawl city and the entire District of Mamit.
1.
Aizawl
Champhai
The entire District of Champhai.
Lunglei
The entire Districts of Lunglei & Serchhip.
Lawngtlai
The entire Districts of Lawngtlai & Saiha.
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Document 8
NAME OF THE COMMSSIONERATE
LOCATION
ANNEXURE-VIII
: AGARTALA GST TAXPAYER SERVICES
COMMISSIONERATE
AGARTALA
COVERING THE WHOLE STATE OF TRIPURA
JURISDICTION
NO. OF DIVISIONS
2 (TWO)
NO. OF RANGES
5 (FIVE)
SI No
(1)
State
TABLE-I (Jurisdiction of Division)
Divisions
(2)
(3)
Jurisdiction
(4)
1.
Tripura
Agartala I & II
The Entire State of Tripura
SI
Divisions
Ranges
(1)
(2)
(3)
Agartala-I
1.
TABLE II (Jurisdiction of Ranges)
–
Jurisdiction
(4)
Agartala – I
Agartala-II
Udaipur
Teliamura
Agartala – II
Dharmanagar
From the south side of Howrah Bridge of the Howrah river of
Agartala city spreading up to the entire Sepahijala district.
From the north side of Howrah Bridge of the Howrah river of
Agartala city

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F CENTRAL
EXCISE & SERVICE TAX COMMISSIONERATES OF (I)
SHILLONG (II) GUWAHATI (III) DIBRUGARH (IV)
ITANAGAR (V) DIMAPUR (VI) IMPHAL (VII) AIZAWL &
(VIII) AGARTALA
NO. OF CIRCLES : 13 (THIRTEEN)
TABLE I (Jurisdiction of Audit Circles)
–
Sl.
Audit Circles
No
(1)
1.
(2)
Guwahati-I
Jurisdiction
(3)
2.
Guwahati-II
It covers the proposed jurisdiction of
i) Range I-A & I-D of Guwahati -I Division
ii) Range II-D of Guwahati -II Division
iii) Bongaigaon Division of GST Tax
Service Commissionerate of Guwahati.
payers
It covers the proposed jurisdiction of
Range I-B, I-C,I-F and Barpeta Range of
Guwahati -I Division
i)
ii) Range II-A of Guwahati -II Division
3. Guwahati-III
It covers the proposed jurisdiction of
4. Dibrugarh-I
5. Dibrugarh-II
6. Silchar
i)
Range I-E & Nalbari Range of Guwahati -I
Division
ii) Range II-B & II-C of Guwahati -II Division.
It covers the proposed jurisdiction of Tezpur
Division and Dibrugarh Division of GST
Taxpayers Service Co

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Works Contract for construction of Flats, Complex — Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply
F. No. 296/07/2017-CX.9 Dated:- 15-6-2017 Clarifications / Instructions / Orders
GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs, New Delhi
Dated 15/06/2017
The C.B.E. & C. and States have received several complaints that in view of the works contract service tax rate under GST at 12% in respect of under construction flats, complex etc., the people who have booked flats and made part payment are being asked to make entire payment before 1st July, 2017 or to face higher tax incidence for payment made after 1s

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position scheme. Thus, there is cascading of input taxes on constructed flats, etc.
3. As a result, incidence of Central Excise duty, VAT, Entry Tax, etc. on construction material is also currently borne by the builders, which they pass on to the customers as part of the price charged from them. This is not visible to the customer as it forms a part of the cost of the flat.
4. The current headline rate of service tax on construction of flats, residences, offices etc. is 4.5%. Over and above this, VAT @ 1% under composition scheme is also charged. The buyer only looks at the headline rate of 5.5%. In other cities/states, where VAT is levied under the composition scheme @ 2% or above, the headline rate visible to the customer is above 6.5%.

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List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates
F. No. 296/07/2017-CX.9 Dated:- 15-6-2017 Clarifications / Instructions / Orders
GST
Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Excise & Customs, New Delhi
Dated 15/06/2017
The new indirect tax regime in the country is to come into effect from 1-7-2017, wherein fixation of GST rates on the supplies is joint responsibility of the Central and State Governments after the approval from the GST Council.
2. In a majority of supplies of goods, the tax incidence approved by the GST Council is much lower than the present combined indirect tax rates levied [on account of central excise duty ra

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our
14
15
Soyabean oil
15
15
Groundnut oil
16
15
Palm oil
17
15
Sunflower oil
18
15
Coconut oil
19
15
Mustard oil
20
15
Sunflower oil
21
15
Other vegetable edible oils
22
17
Sugar
23
1702
Palmyra jaggery
24
1704
Sugar confectionery
25
1902
Pasta, spaghetti, macaroni, noodles
26
20
Fruit and vegetable items and other food products
27
2001, 2004
Pickle, Murabba, Chutney
28
21
Sweetmeats
29
2103
Ketchup & Sauces
30
2103 30 00
Mustard Sauce
31
2103 90 90
Toppings, spreads and sauces
32
2106
Instant Food Mixes
33
2106
Other pulses bari (mungodi)
34
22
Mineral water
35
2201 90 10
Ice and snow
36
25
Cement
37
27
Coal
38
27
Kerosene PDS
39
27
LPG Domestic
40
30
Insulin

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ents and made up articles of textiles of sale value exceeding ₹ 1000 per piece
61
64
Footwear of RSP upto ₹ 500 per pair
62
64
Other footwear
63
65
Helmet
64
65
Headgear and parts thereof
65
68
Fly ash bricks and fly ash blocks
66
701510
Glasses for corrective spectacles and flint buttons
67
73
LPG Stove
68
76
Aluminium foils
69
8215
Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs
70
84
Fixed Speed Diesel Engines of power not exceeding 15HP
71
4011
Tractor rear tyres and tractor rear tyre tubes
72
8423 & 9016
Weighing Machinery [other than electric and electronic]
73
8443
Printers [other than multifunction printers]
74
8521
Recorder
75
8525
CCTV
76
8452
Sewing Mac

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Carry Forward of unavailed Cenvat Credit in respect of assignment of right to use any natural resource under GST; Cenvat Credit Rules amended so as to provide that Cenvat credit in respect of such services which remains unavailed on the day immediately preceding the ‘appointed day’ may be availed of in full on that very day
GST
Dated:- 14-6-2017

Cenvat Credit Rules, 2004 provide that credit of Service Tax paid in a Financial Year, on the onetime charges payable in full upfront or in installments, for the service of assignment of the right to use any natural resource by the Government, local authority or any other person, shall be spread evenly over a period of three years.
Cenvat Credit Rules have been amended vide notifi

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BUYING A CAR INPUT INTO BUSINESS ENTITY REG
Query (Issue) Started By: – Vinay Badam Dated:- 14-6-2017 Last Reply Date:- 17-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sirs,
I am having a Business which is a Propieratory firm
Usually I buy a car in my personal name show them in books of business accounts claim depreciation
Now I am planning to buy a new car, After GST comes into force Can i take the GST paid on the car back as input or not
I have heard that we can

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Supplies to SEZ ( Special Economic Zone) under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 14-6-2017 Last Reply Date:- 16-6-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Sir,
Can any one explain me the procedure for supply to Special economic Zone and Supply to Government party or it is yet to be notified?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Supply to Special Economic Zone will be treated as inter-State trade or commerce and attracts IGST.
Reply By

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Imput tax credit to registered person
By: – CA Akash Phophalia
Goods and Services Tax – GST
Dated:- 14-6-2017

The provision contained in section 140(1) of CGST Act 2017 states about the admissibility of input tax credit to the registered person migrating to the GST regime. The section 140(1) is as under :-
“Section 140 (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed:
Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:-
(i) where the said amount of credit is not admissible as input tax credit under this Act; or
(ii) where he has not furnished all the returns required under the existing law for the per

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input tax credit under this provision.
However, if the person is registered under the present law and migrates to the GST regime and opts for composition scheme under section 10 of the CGST Act 2017, then he shall be ineligible to carry forward credit under GST regime.
Stipulations
In order to carry forward input tax credit by the registered eligible person following stipulations needs to be fulfilled-
a) The registered person has to file return for the period ending the day immediately preceding the appointed day under the existing law.
Illustration :- Bhim Ltd is registered under the present excise law. If the appointed date for implementation of GST law is 1st July 2017, then Bhim Ltd has to file excise return for the period ending with 30th June 2017 under the present Central excise Act 1944.
(b) The input tax credit should be admissible under the new GST regime.
Illustration :- Bhim Ltd is carrying on the non-taxable and taxable business after the appointed date, then it w

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for composition scheme as per Section 10 of the CGST Act 2017 under the GST regime.
Amount of input tax credit to be carried forward
The input tax credit admissible to be carried forward is the amount of Input tax credit as shown in the return filed for the period ending on the date immediately preceding the appointed date.
Illustration :- Bhim Ltd has Cenvat credit balance of ₹ 10 lacs which it claims in the return filed for the month of June 2017, presuming 1st July 2017 as the appointed date, then by filing of return for the month of June 2017, Pinto Ltd can carry forward the Cenvat credit balance of ₹ 10 lacs as CGST. Similarly by filing return for the period ending with June 2017, it can carry forward input tax credit of state vat as SGST.
Process to carry forward credit
The registered person has to carry out the following process:-
(a) Migrate as a taxable registered person (other than Composition dealer as per Section 10 of the CGST Act 2017) under the GST reg

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Valuation of Tax liabilities Under GST Regime
By: – Priya Sharma
Goods and Services Tax – GST
Dated:- 14-6-2017

Valuation of tax is also known as calculation of tax liability of an individual. When we discuss about the tax liability of an individual, it is basically the sum total of amount of tax that an individual is liable to pay during the period of taxation. The types of valuation of tax in the GST regime as per the GST rules and regulations in India is quite similar when we compare it to the ones in the current regime. Typically, there are two types of valuations- valuation done by an individual on his own, also known as self-valuation, and valuation made by the respective tax authorities.
Valuation of tax by the tax a

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* Provisional valuation
If an individual that is taxable as per the required GST rules and regulations in India is unable to assess the value of goods and services or find or find out the tax rate that is applicable for his offering, that individual can put forth a request to the officer to permit the disbursal of tax at provisional timelines. Once the officer passes an order giving the necessary permission to the individual, he/she can make the tax payment on provisional basis. The individual has to sign a bond and pay a certain security, also known as surety, as the respective officer deems fit. By signing the bond, the individual becomes obligated to pay the difference between the amount provisionally valuated and the final valuation

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a return, despite the fact that notice is served to that individual, an officer will certainly valuate the tax liability of that individual to the best of the abilities. The relevant material that is available and what the officer is able to garner are some of the things that will be taken into account. The officer will then have to issue an assessment order within 5 years from the due date of filing the tax return. The assessment will be withdrawn if the individual is able to file the return within the first 30 days from the order.
Valuation of unregistered individuals
If an individual that is liable to pay taxes fails to complete the registration formalities despite the fact that he/she is responsible to do the same, an officer will e

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