Author: admin_gst

CESTAT – CONTINUING?
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 15-4-2017

It is expected that the GST will come into effect from 01.07.2017. Section 109 to 116 of the Central Goods and Services Tax Bill, 2017 (passed by both Lok Sabha and Rajya Sabha and awaiting for the nod of the President of India) provide for the constitution of 'Goods and Services Tax Appellate Tribunal for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority and also provide the procedures for the functioning of the said Tribunal. The said Tribunal will hear appeals in respect of GST matters that will come into effect from 01.07.2017.
At present the appeals against the appellate authorities are made to CESTAT (Customs, Excise & Service Tax Appellate Tribunal). The Bill does not provide for the transfer of cases of CESTAT to the new Tribunal as done in the Companies Act, 2013 which transferred the pending cases before Company

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g cases relating to adjudications, refunds, rebates, drawback as well as export related schemes. It had increased the adjudicating powers of officials and also hiked the monetary threshold for filing cases.
The main question before us is whether 5 years time is enough for CESTAT to wipe all the appeal pending before it. The pending cases as on the appointed day i.e., 01.07.2017 may be finalized within 5 years time by the CESTAT.
The provisions of service tax and excise duty will be applicable till 30.06.2017 i.e., the previous day to the effective date from which GST will come into live.
Section 73(1) of Finance Act, 1994 provides that where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the Central Excise Officer may, within thirty months from the relevant date, serve notice on the person chargeable with the service tax which has not been levied or paid or which has been short-levied or short-paid or the person to whom s

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under with intent to evade payment of duty, the Central Excise Officer shall, within 12[two years] from the relevant date, serve notice on the person chargeable with the duty which has not been so levied or paid or which has been so short-levied or short-paid or to whom the refund has erroneously been made, requiring him to show cause why he should not pay the amount specified in the notice.
Section 11A (4) of the Central Excise Act, 1944 provides that where any duty of excise has not been levied or paid or has been short levied or short-paid or erroneously refunded, by the reason of-
(a) fraud; or
(b) collusion; or
(c) any willful mis-statement; or
(d) suppression of facts; or
(e) contravention of any of the provisions of this Act or of the rules made there under with intent to evade payment of duty, by any person chargeable with the duty, the Central Excise Officer shall, within five years from the relevant date, serve notice on such person requiring him to show cause why

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y are going to be subsumed in GST but not customs duty. The appeals against the Appellate authorities are to be filed before CESTAT for customs matters. Unless otherwise a separate Tribunal is established for customs matters CESTAT is to be continued for ever but the number of benches may be reduced.
The Department of Revenue will take a call on the exact working of CESTAT under GST. Officials note that it may be difficult to start out with GST on an absolutely clear slate as many cases are pending with tribunals and higher courts but efforts are on to expedite as many cases as possible.
Transitional provisions regarding to CENVAT credit
In respect of the litigations relating to CENVAT credit transitional provisions are incorporated the in the CGST Bill, 2017.
Section 142(6) (a) provides that every proceeding of appeal, review or reference relating to CENVAT credit initiated whether before, on or after the appointed day under the existing law shall be disposed of in accordance with

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any output duty or tax liability initiated whether before, on or after the appointed day under the existing law, shall be disposed of in accordance with the provisions of existing law. If any amount becomes recoverable as result of such appeal, review or reference, the same shall, unless recovered under the existing law, be recovered as an arrear of duty or tax under this Act and the amount so recovered shall not be admissible as input tax credit under the Act.
If any amount found to be admissible to the claimant shall be refunded to him in cash, notwithstanding anything to the contrary contained under the provisions of existing law other than the provisions of Section 11B(2) of the Central Excise Act, 1944 and the amount rejected, if any, shall not be admissible as input tax credit under this Act.
Section 142(8) (a) provides that where in pursuance of an assessment or adjudication proceedings instituted, whether before, on or after the appointed day, under the existing law, any amo

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Draft GST Rules – Assessment and Audit
GST
Dated:- 14-4-2017

CHAPTER
ASSESSMENT AND AUDIT
1. Provisional Assessment
(1) Every registered person requesting for payment of tax on a provisional basis in accordance with the provisions of sub-section (1) of section 60 shall furnish an application in FORM GST ASMT-01, along with the documents in support of his request, electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner.
(2) The proper officer may, on receipt of the application under sub-rule (1), issue a notice in FORM GST ASMT-02 requiring the registered person to appear in person or furnish additional information or documents in support of his request and the applicant shall file a reply to the notice in FORM GST ASMT – 03.
(3) The proper officer shall issue an order in FORM GST ASMT-04, either rejecting the application, stating the grounds for such rejection or allowing payment of tax on provisional

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in FORM GST ASMT-06, calling for information and records required for finalization of assessment under sub-section (3) of section 60 and shall issue a final assessment order, specifying the amount payable by the registered person or the amount refundable, if any, in FORM GST ASMT-07.
(6) The applicant may file an application in FORM GST ASMT- 08 for release of security furnished under sub-rule (4) after issue of order under sub-rule (5).
(7) The proper officer shall release the security furnished under sub-rule (4), after ensuring that the applicant has paid the amount specified in sub-rule (5) and issue an order in FORM GST ASMT-09 within a period of seven working days from the date of receipt of the application under sub-rule (6).
2. Scrutiny of returns
(1) Where any return furnished by a registered person is selected for scrutiny, the proper officer shall scrutinize the same in accordance with the provisions of section 61 with reference to the information available with him, a

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section 62 shall be issued in FORM GST ASMT-13.
(2) The proper officer shall issue a notice to an unregistered taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15.
(3) The order of summary assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16.
(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the summary assessment order in FORM GST ASMT-17.
(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18.
4. Audit
(1) The period of audit to be conducted under sub-section (1) of section 65 shall be a financial year or multiples thereof.
(2) Where it is decided to under

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Draft GST Rules – e-Way Bill
GST
Dated:- 14-4-2017

Chapter –
Electronic Way Bill
1. Information to be furnished prior to commencement of movement of goods and generation of e-way bill
(1) Every registered person who causes movement of goods of consignment value exceeding fifty thousand rupees –
(i) in relation to a supply; or
(ii) for reasons other than supply; or
(iii) due to inward supply from an unregistered person,
shall, before commencement of movement, furnish information relating to the said goods in Part A of FORM GST INS-01, electronically, on the common portal and
(a) where the goods are transported by the registered person as a consignor or the recipient of supply as the consignee, whether in his own conveyance or a hired one, the said person or the recipient may generate the e-way bill in FORM GST INS-1 electronically on the common portal after furnishing information in Part B of FORM GST INS-01; or
(b) where the e-way bill is not generated under cl

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the movement shall be said to be caused by such recipient if the recipient is known at the time of commencement of movement of goods.
(2) Upon generation of the e-way bill on the common portal, a unique e-way bill number (EBN) shall be made available to the supplier, the recipient and the transporter on the common portal.
(3) Any transporter transferring goods from one conveyance to another in the course of transit shall, before such transfer and further movement of goods, generate a new e-way bill on the common portal in FORM GST INS-01 specifying therein the mode of transport.
(4) Where multiple consignments are intended to be transported in one conveyance, the transporter shall indicate the serial number of e-way bills generated in respect of each such consignment electronically on the common portal and a consolidated e-way bill in FORM GST INS-02 shall be generated by him on the common portal prior to the movement of goods:
Provided that where the consignor has not generated FO

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n the common portal, either directly or through a Facilitation Centre notified by the Commissioner, within 24 hours of generation of the e-way bill:
Provided that an e-way bill cannot be cancelled if it has been verified in transit in accordance with the provisions of rule 3.
(7) An e-way bill or a consolidated e-way bill generated under this rule shall be valid for the period as mentioned in column (3) of the Table below from the relevant date, for the distance the goods have to be transported, as mentioned in column (2):
Table
Sr. no.
Distance
Validity period
(1)
(2)
(3)
1.
Less than 100 km
One day
2.
100 km or more but less than 300km
Three days
3.
300 km or more but less than 500km
Five days
4.
500 km or more but less than 1000km
Ten days
5.
1000 km or more
Fifteen days
Provided that the Commissioner may, by notification, extend the validity period of e-way bill for certain categories of goods as may be specified therein.
Explanation.- For the purp

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nce
(1) The person in charge of a conveyance shall carry –
(a) the invoice or bill of supply or delivery challan, as the case may be; and
(b) a copy of the e-way bill or the e-way bill number, either physically or mapped to a Radio Frequency Identification Device (RFID) embedded on to the conveyance in such manner as may be notified by the Commissioner.
(2) A registered person may obtain an Invoice Reference Number from the common portal by uploading, on the said portal, a tax invoice issued by him in FORM GST INV-1, and produce the same for verification by the proper officer in lieu of the tax invoice and such number shall be valid for a period of thirty days from the date of uploading.
(3) Where the registered person uploads the invoice under sub-rule (1), the information in Part A of FORM GST INS-01 shall be auto-populated by the common portal on the basis of the information furnished in FORM GST INV-1.
(4) The Commissioner may, by notification, require a class of transporter

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hicles shall be done through such RFID readers where the e-way bill has been mapped with RFID.
(3) Physical verification of conveyances shall be carried out by the proper officer as authorized by the Commissioner or an officer empowered by him in this behalf:
Provided that on receipt of specific information of evasion of tax, physical verification of a specific conveyance can also be carried out by any officer after obtaining necessary approval of the Commissioner or an officer authorized by him in this behalf.
4. Inspection and verification of goods
(1) A summary report of every inspection of goods in transit shall be recorded online by the proper officer in Part A of FORM GST INS – 03 within twenty four hours of inspection and the final report in Part B of FORM GST INS – 03 shall be recorded within three days of the inspection.
(2) Where the physical verification of goods being transported on any conveyance has been done during transit at one place within the State or in any o

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Compositionscheme under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 14-4-2017 Last Reply Date:- 5-5-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Sir,
Whether the rates prescribed (0.5%, 1%, 2.5%) for the Assesses availing Composition scheme is the final rate taxable or this is only the rates in CGST Bill and the tax rate for levy is to be doubled (CGST+SGST) i.e., 1%, 2%, 5%.
Reply By Himansu Sha:
The Reply:
It is the final rate.
Reply By Himansu Sha:
The Reply:
Others experts may also give their views
Reply By Ganeshan Kalyani:
The Reply:
The rates are including both CGST and SGST.
Reply By Aitha RajyaLakshmi:
The Reply:
Notwithstanding anything to the contrary contained in this Act but subject

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y be prescribed:
Provided that the Government may, by notification, increase the said limit of fifty lakh rupees to such higher amount, not exceeding one crore rupees, as may be recommended by the Council.
Reply By MADAN RAHEJA:
The Reply:
Provisions contained in CGST Act, 2017 relate only to CGST. As regards SGST, Acts that would be passed by different states would make provisions of CGST Act applicable mutatis mutandis. For example UTGST Act, which is applicable to Union Territories (as good as State), Section 21 states that provisions of CGST Act so far they relate to Composition shall be mutatis mutandis applicable meaning thereby that rates mentioned in CGST Act shall be applicable. In my view composition rates for CGST and SGST wou

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Tax paid on Goods lying with Agent under section 192
Query (Issue) Started By: – RAM SHARMA Dated:- 14-4-2017 Last Reply Date:- 23-5-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Experts,
if any goods lying at the premises of the agent on the appointed day , agent shall be entitled to take credit of the same subject to the following conditions :
*
Agent is Registered taxable Person under the act.
*
Both the agent and principal declare the detail of such goods before

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Composition Tax under CGST Bill,2017
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 14-4-2017

CGST Bill,2017 under Section -10 provides that small taxpayer can opt for the scheme of composition tax instead of opting for paying tax under the regular supply of goods. Here this should be noted that this option is not available to registered person who is providing only service except supply of service mentioned in clause b of paragraph 6 of Schedule-II . By opting the composition tax scheme , one can save himself from all the hassle of exhaustive provision of GST Law. Before we switch over to related provision of this section, it is important to understand the definition of Aggregate Turnover.
As per Section 2(6) , “Aggregate Turnover” means the aggregate value of all taxable supplies (excluding the value of inward supplies on which tax is payable by person on reverse charge basis), exempt supplies , export of goods or services or both and interstate supplies

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human consumption) where supply of service is for cash , deferred payment or other valuable consideration.]
* Half percent of turnover in State or UT in case of other supplies.
The above limit of ₹ 50 lacs may be increased by government by way of notification by such higher amount but not exceeding ₹ 1 crore.
Composition scheme can not be allowed to the following taxable person;
* Not engaged in the supply of services other than mentioned in clause b of paragraph 6 of Schedule-II .
* Not engaged in supply of goods those are not leviable to tax.
* Not engaged in interstate outward supply of goods.
* Not engaged in supply of any goods through electronic commerce operator who is required to collect tax at source u/s 52.
* Not engaged in the manufacturer of such goods notified by the council.
This provision will be allowed to RP only when all registered taxable person under the same PAN opt to follow the same scheme.
Permission granted to RP shall be withdra

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ply of goods under reverse charge in Form GST CMP-03.
Intimation under this rule in state shall be deemed to be intimation to all other State or UT of business under the same PAN.
Restriction and condition for composition levy
Person exercising the option u/s 10 will need to follow the following restriction :
* Neither a casual trader or non resident can opt
* Goods held in stock on appointed day should not have been purchased from inter state trade or imported outside India, transfer from his branch outside the State, where the option is exercised under sub rule 1 of Rule 1.
* Goods held in stock have not been purchased from unregistered person and where purchased , he has paid the tax u/s 9[4].
* He shall pay tax under sub section 3 & 4 of section 9 on inward supply of goods or services from unregistered person.
* On the top of the bill supply he will mentioned ” composition taxable person”
* On every notice or signboard , he shall mention ” composition taxable person

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Returns rules dt.31.3.2017
Query (Issue) Started By: – Parineeta Singh Dated:- 13-4-2017 Last Reply Date:- 16-4-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Hello All
I have a query regarding return rules,i found it difficult to relate the section mentioned in the rules with the section given in GST Act..for eg.
Rule 1,talking about outward supplies but instead of mentioning the sec. 32,its refering to sec 38.
Kindly explain the fact.
Thanku
Reply By KASTURI SETHI:
The R

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Prez gives assent to four supporting legislations on GST
GST
Dated:- 13-4-2017

New Delhi, Apr 13 (PTI) – President Pranab Mukherjee has given assent to four key legislations on Goods and Services Tax (GST), paving the way for the roll out of one-nation-one- tax regime from July 1.
The legislations were The Central GST Act, 2017, The Integrated GST Act, 2017, The GST (Compensation to States) Act, 2017, and The Union Territory GST Act, 2017, officials said today.
These bills were passed in Rajya Sabha on April 6 and by Lok Sabha on March 29.
The GST, the biggest taxation reform since Independence, will subsume central excise, service tax, Value Added Tax (VAT) and other local levies to create an uniform market.
The Central G

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Agriculture
Query (Issue) Started By: – Rohit Gotal Dated:- 13-4-2017 Last Reply Date:- 18-4-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir,I take land on lease to do agriculture by forming a partnership firm.My question is.
1. under GST guidelines I hear that taking land on lease will invite tax.
2.will I be able to continue farming under a partnership firm
Rohit Goyal
Reply By Ganeshan Kalyani:
The Reply:
It is taxable in your case.
Reply By Himansu Sha:
The Reply:

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Particulars of Tax Invoice under GST
Query (Issue) Started By: – Aitha RajyaLakshmi Dated:- 12-4-2017 Last Reply Date:- 12-4-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
Can anyone explain what is a Unique Quantity code which is mandated by the Draft GST rules which were passed on 31/03/2017 to be quoted on Tax Invoice
Reply By Rajagopalan Ranganathan:
The Reply:
Madam,
Rule 1 of GST – TAX INVOICE, CREDIT AND DEBIT NOTES – Draft Rules 31-3-2017
Discussion Forum – K

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GST : THE FOCUS SHIFTS FROM CENTRE TO STATES NOW
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 12-4-2017

After 29th March, 2017, 6th April, 2017 became a historic day in the journey of GST when Rajya Sabha easily passed the GST Bills after a day long debate. It is important to note that despite an eight hour long debate, Rajya Sabha did not recommend any change in the GST Bills. Perhaps, opposition parties and Congress in Particular, realized that being a Money Bill, they had not much to do. So better, be a party to the winning game rather than the party spoiler. Moreover, nation is watching the developments and Congress's approach on GST in Rajya Sabha could be just a beginning of damage control exercis

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hi kalyan cess, jute cess, coal cess, sugar cess, water cess, rubber cess, amongst others.
Now that all GST related Bills (CGST, UTGST, IGST Bills and State Compensation Bill) have been passed by both houses of Parliament, the focus now shifts to States. All 31 States including Delhi and Pondicherry have to pass the SGST Bill in their respective State legislative assemblies. It is hoped that they will do it sooner or later but sooner is better.
Though no deadline has been given to States, it is expected that they should pass the SGST Bill on ASAP basis by convening a special session. As of now, no State has passed the SGST Bill. The next Council meeting is slated to be held on 18-19 May, 2017 and it will be expected that all States pass t

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at too as a property (asset). What about the responsibility for its fair administration. He also went on record conceding or admitting that once the GST is implemented harassment of businesses by different authorities will end. What about taking action for past and present harassment ? Unfortunately, there is no provision for that in GST laws through anti-profiteering measure find place.
FM sir, not fair in a game which Government claims GST law to be a transparent, forward looking piece of tax law, futuristic and reform oriented. In fact, Government should also promise to the nation that tax rates will be reduced if there is buoyancy in tax revenue rather than enhancing revenue targets.
While the Government intends to implement GST from

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VAT on MRP.
No.V-32011/6/2015-5595/CT., Dated:- 12-4-2017 Orissa SGST – Circular
GST – States
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES, ODISHA, CUTTACK
No.V-32011/6/2015-5595/CT.,
Dated 12/04/2017
CIRCULAR
As per the provisions of OVAT Act, some registered dealers dealing in Drugs and Pharmaceuticals and procuring the drugs and pharmaceuticals from other States by way of Interstate transfer/purchase or by way of import are paying tax at the prescribed rate on the MRP. On subsequent resale of such goods, the dealers involved in the chain i.e. wholesalers, sub-wholesalers and retailers are neither paying tax on such subsequent sale nor claiming input tax paid at the time of purchase. With introduction of GST, all the sale

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GST network free from cyber-attack and data theft
GST
Dated:- 11-4-2017

Press Information Bureau
Government of India
Ministry of Finance
11-April-2017 17:59 IST
Till 7:00 Pm on 1st March, 2017, 48,48,641 taxpayers had enrolled on GST portal (www.gst.gov.in)
Necessary steps are being taken by GSTN to ensure robust cyber security of GST Network. To ensure the same, inputs from National Cyber Security Coordinator (NCSC), officers from the Intelligence Bureau and CERT-In, have als

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Revenue Secretary, Dr. Hasmukh Adhia to leave on a four day visit to North East to review the preparedness of the North Eastern Region for GST
News and Press Release
Dated:- 11-4-2017

Press Information Bureau
Government of India
Ministry of Finance
11-April-2017 17:53 IST
The Revenue Secretary, Government of India, Dr. Hasmukh Adhia will leave on a four day visit to North East on Thursday, 13th April, 2017 in order to review the preparedness of the North East Region for the Goods and Services Tax (GST) which is estimated to be rolled-out from 1st July, 2017. This will be the First visit of the Revenue Secretary of this region after passing-out of GST related legislations by the Parliament. On the first leg of his North Eas

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Introduction of GST
GST
Dated:- 11-4-2017

Press Information Bureau
Government of India
Ministry of Finance
11-April-2017 17:50 IST
Tax on sale or purchase of goods within a State as per Entry List II of Seventh Schedule of the Constitution is a State subject, and accordingly, VAT was been introduced by the concerned States, in place of turnover taxes. The introduction of VAT ensured that credit of taxes paid on the inputs were available to a tax payer while discharging his output tax liability. This helped in minimizing cascading of taxes at the State level and in increasing compliance because of the in-built mechanism of transfer of input tax credit. VAT led to a simplification of taxes at the State level.
Presently, the

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ndustry. Firstly, there is no uniformity of tax rates and structure across States. Secondly, there is cascading of taxes due to 'tax on tax'. No credit of excise duty and service tax paid at the stage of manufacture is available to the traders while paying the State level sales tax or VAT, and vice-versa. Further, no credit of State taxes paid in one State can be availed in other States. Hence, the prices of goods and services get artificially inflated to the extent of this 'tax on tax'.
The introduction of GST would mark a clear departure from the scheme of distribution of fiscal powers envisaged in the Constitution. The proposed dual GST envisages taxation of the same taxable event, i.e., supply of goods and services, simultaneously by b

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Dealers under excise, service tax, or VAT must assess GST registration needs if turnover is below Rs. 20 lakhs.
Articles
GST
All assesses / dealers who are already registered under existing c

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All assesses / dealers who are already registered under existing central excise/service tax/ vat laws – What will happen when turnover is not exceeding 20 Lakhs (or 10 Lakhs in Hill areas) – Complications and Problems
By: – Surender Gupta
Goods and Services Tax – GST
Dated:- 11-4-2017

Here, we like highlight the ambiguity between the provisions of the statute and intention of the legislature relating to Registration under the GST regime.
As we know unlike the Service Tax or Central Excise regime, in the GST regime, a person once registered, will be liable to discharge GST liability irrespective of the turnover.
Therefore, the question arises, when the turnover of a person was much below Rs. 20 lakhs (or ₹ 10 lakhs as the case may be), but since he was registered under the existing law (i.e excise, service tax or vat etc.), whether he would be eligible to avail the benefit of exemption from the GST on the basis of turnover?
As per the provisions of the Sub-Sect

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(a) the business has been discontinued, transferred fully for any reason including death of the proprietor, amalgamated with other legal entity, demerged or otherwise disposed of; or
(b) there is any change in the constitution of the business; or
(c) the taxable person, other than the person registered under sub-section (3) of section 25, is no longer liable to be registered under section 22 or section 24.
As per the provisions of Section 25(3), a person, though not liable to be registered under section 22 or section 24 may get himself registered voluntarily.
Therefore, a person who is registered under the existing laws (i.e. central excise, service tax, VAT etc.) is required to obtain without any option since it is not voluntary by virtue of section 22(2) as above.
However, as per the all the information and statements from the Central Government, the persons who has turnover upto 20 lakhs will be out of GST.
Therefore, it is absolute necessary that Central Government must

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shold limit of GST will have an opportunity to surrender the number obtained under provisional basis once GST comes into effect.
Dated: 11-4-2017
Reply By parimal kulkarni as =
Very true.
Further, if an assesse is surrendering his registration number, the dept is not processing the same. These assesses are also facing the issue. Hopefully, some clarification should be issued sooner than later.
Dated: 12-4-2017
Reply By A SUBRAHMANYAM as =
Prima facie the migration should be automatic and system based than asking the assessee to meddle with original pan name or aadhar card telephone links. Next, the system should migrate those persons only whose turnover was above 20 lacs, as per the periodical returns filed by the assessees hitherto. This will prove that the e-sytems of Excise, Serv Tax and VAT have been effectively functional as of now.
Complications will initially be there when there is "one India and Four Taxes, instead of one Tax." Lets hope the clouds disappea

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ngement the provisions, existing registered person is required to obtain GST registration without any option as per section 22(2)
However, Central Government must come out with a Notification u/s 23(2) of CGST to grant relief to small traders or service provides who are already registered but not willing to migrate to GST.
Dated: 13-4-2017
Reply By KASTURI SETHI as =
Yes. Sir but from the appointed day i.e.the date of enactment.
Dated: 13-4-2017
Reply By KASTURI SETHI as =
Whenever there is flaw in the law, benefit goes to the assessee. There is judgement of Supreme Court in this context. Assessees whose turnover is below ₹ 20 lakhs, should not suffer at all. Why they should apply for registration ? On being pointed out by Chief Editor, TMI, this flaw in the law would come to the notice of Board and hope flaw would be removed before 1.7.17.
Dated: 14-4-2017
Reply By MARIAPPAN GOVINDARAJAN as =
Since registration in GST regime, whose turnover is less than ₹ 20 lakh

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Work Contract Service in GST
Query (Issue) Started By: – Vishnu Dutt Gupta Dated:- 11-4-2017 Last Reply Date:- 24-4-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir,
Earlier definition of work contract service is : works contract” means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any movable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property.
Now in GST : only contracts related to immovable pr

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of the above Act stipulates that "works contract as defined in clause (119) of section 2 and supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (other than alcoholic liquor for human consumption), where such supply or service is for cash, deferred payment or other valuable consideration.
Since movable property is not included in the definition of works contract, in respect of movable properties supply of spare parts will be treated as supply of goods and the service portion will be treated as supply of service. This is my opinion.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
The views of Shri Vishnu is correct on the interpretat

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s
Jaiprakash Ruia
Reply By Govind Gupta:
The Reply:
Hello Sir
We also have AMC business and there are basically two types of AMC, one which is normal AMC, where only services are rendered and one which is comprehensive which involves both labour and parts, the AMC is for Chillers ( large HVAC equipments which are fitted into building, not sure even though these are classified as Plant & Machinary whether these falls under moveable or immoveble property,
In present tax scenario, both vat and service tax is paid on the fixed value ( not 100%) comprehensive AMC invoicing ( cascading impact and issues on input credit at our customer end), under the GST law, how the treatment will change considering the definition of work contract tax and

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Problems in migration in GST
Query (Issue) Started By: – Jasbir Uppal Dated:- 9-4-2017 Last Reply Date:- 10-4-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear professionals we are facing problems in migration to G.S.T.
* A person who is partner in more then one firm and also registered as a taxable service provider in service tax act. He has used his DSC in one firm as a authorized person. But he is also authorized by the partners of the other firm where he is a partner. When we plug his DSC for verification of migration to GST of all these firm the portal is not accepted he DSC because the DSC is already used.
* In the company case a person other then director is authorized for migration in GST and the resolution of the company has been up loaded on portal during the process of migration. But when we plug his DSC on the site, then asked the DIN no. His DIN no is not be allotted because he is not a director of the company.
* A dealer who has opted compounding

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for registration.
* In the company case a person other then director is authorized for migration in GST and the resolution of the company has been up loaded on portal during the process of migration. But when we plug his DSC on the site, then asked the DIN no. His DIN no is not be allotted because he is not a director of the company.
* please use authorized person DSC not director.
* A dealer who has opted compounding as a trader in VAT and paid compounding fee on his turnover of sale. Can such dealer can claim Input tax credit on the date of informant of G.S.T. i.e. 01.07. 2017.
* credit of eligibility duties and taxes on inputs held in stock to be allowed to a taxable person switching over from composition scheme under vat law .
* In civil work construction dealers are eligible to take input tax for material consumed for execution of work and adjusted on output tax liability. But in G.S.T. civil work treated as services. Whether such dealers are eligible to take input tax c

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ent for migration of registration to GST.
Reply By Naina Bakul:
The Reply:
The Union Cabinet chaired by the Prime Minister has approved the Integrated GST, Central GST, Union Territory GST and GST Compensation bills on March 20, 2017. These four bills will now have to be passed by the Parliament. It is expected that the bills will be introduced in the Parliament early next week as a 'money bill' (note that the Rajya Sabha does not have the power to amend or reject money bills and is required to return it to the Lok Sabha within 14 days). Should the July 1, 2017 target for the introduction of GST in India be met, the Parliament will have to pass these bills before the end of the budget session (on April 12, 2017).
Earlier, on March 16, 2017, the GST Council had approved the draft State GST law as well. All States will have to introduce the draft law as a bill before the respective State legislatures. Given that all decisions relating to the model GST laws were taken by consensus at t

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closer look. The issues penned down in an office order (F. No. 349/36/2017-GST dated March 24, 2017) issued by the MOF, to be examined are:
* Services provided between establishments of same entity without invoice or payment in certain sectors with high volumes of transactions with operations spread on a country-wide basis;
* Compliance challenges for small and medium sector in an automated environment with end-to-end matching of invoices;
* Issues raised by sectors employing large work force and with vast disparity, e.g., textiles;
* Special regime in sectors with disproportionate high value with relatively lesser value addition and large number of job workers;
* Cascading due to the exclusion of certain products from the GST and commitments relating fiscal stability clause in Production Sharing Contracts;
* Issues due to existing abatements in transport sector together with compliance challenges;
* Critical infrastructure of the country;
* Exports, including value add

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vided, unlike in the present service tax law. Various industries (such as telecom, insurance, banking, IT etc.) along with Government departments voiced concerns over how a decentralised registration system of registration and assessment would prove to be a compliance nightmare for the service sector. For instance, today an insurance company hold a single centralised service tax registration and filed two returns annually. Under GST, an insurance company will have to obtain registration in every State where it provides insurance services, and file thirty seven returns per State annually. Considering these representations, the GST Council is deliberating on the proposal of centralized assessment interface for such service industries. This will potentially reduce the compliance burden on taxpayers operating in these industries.
GST on petroleum products and land
The Finance Minister in the Rajya Sabha yesterday said that the Government is keen to roll out the GST on July 1, 2017. There

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Rajya Sabha passes all four GST Bills without amendments
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 8-4-2017

Dear Professional Colleague,
Rajya Sabha passes all four GST Bills without amendments
On Thursday i.e. April 6, 2017, the Rajya Sabha has passed four supplementary GST legislations without amendments by a voice vote as all parties were on board. The four Bills are as under:
* The Central Goods and Services Tax Bill, 2017
* The Integrated Goods and Services Tax Bill, 2017
* The Goods and Services Tax (Compensation to States) Bill, 2017 and
* The Union Territory Goods and Services Tax Bill, 2017.
This step would be setting the stage for the Government to rollout the landmark Goods and Services Tax

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SUBRAMANIAN IYER as =
Is it now necessary to issue C forms for the inter-state purchases under GST??
Dated: 10-4-2017
Reply By JAIPRAKASH RUIA as =
Dear Bimal Ji,
CGST Act section 15, subsection 2, clause b read as under :
(b) any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both;
Dear Sir,
Whether value of free supply of material by recipient of services will be includible under the new Act considering the above or still there is ambiguity as earlier in service tax and the matter is in court.
Thanks
Jaiprakash Ruia
Dated: 10-4-2017
Reply By JAIPRAKASH RUIA as =

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r Sir,
What is the significance of using the Word plant and machinery in clause c and plant or machinery in clause d.
Whether it is clear now that input tax credit of construction material like steel and cement used for construction of plant in the course or furtherance of business is available to the assesse.
Whether input tax credit of any type of construction work (service) and material used for repairing ( not capitalized) of plant in the course or furtherance of business is available to the assesse.
Sir, you are highly learned person in this regard and hope to receive the guidance.
Thanks
Jaiprakash Ruia
Dated: 10-4-2017
Reply By JAIPRAKASH RUIA as =
Dear Bimal Ji
Input credit section clauses read as under :
Provided

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THE THIRD SCHEDULE (See section 15)
THE THIRD SCHEDULE
F. Acts / Amendment Acts
SCHEDULES
Taxation Laws (Amendment) Act, 2017
THE THIRD SCHEDULE
(See section 15)
Year
No.
Short title of enactments
Extent of repeal
(1)
(2)
(3)
(4)
1947
24
The Rubber Act, 1947
Clause (b) of sub-section (1) of section 9 and section 12
1951
65
The Industries (Development and Regulation) Act, 1951
Section 9
1953
29
The Tea Act, 1953
Clause (c) of section 3, sections 25 and 26 and c

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General Rules for the interpretation of this Schedule
THE SECOND SCHEDULE
F. Acts / Amendment Acts
SCHEDULES
Taxation Laws (Amendment) Act, 2017
THE SECOND SCHEDULE
(See section 12)
“THE FOURTH SCHEDULE
[See section 2 (d) and 2 (f) (ii)]
General Rules for the interpretation of this Schedule
Classification of goods in this Schedule shall be governed by the following principles:
1. The titles of Sections, Chapters and Sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Sections or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions.
2. Any reference in a heading-
(a) to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It

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ach refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods;
(b) mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to clause (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable;
(c) when goods cannot be classified by reference to clause (a) or clause (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
4. Goods which cannot be classified in accordance with the above rules shall be classified under the heading appropriate to t

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oup of articles which has "-". Where the description of an article or group of articles is preceded by "" or "-", the said article or group of articles shall be taken to be a sub-classification of the immediately preceding description of the article or group of articles which has "-" or "".
2. The abbreviation "%" in column (4) of this Schedule, in relation to the rate of duty, indicates that the duty on the goods to which the entry relates shall be charged on the basis of the value of the goods fixed, defined or deemed to be, as the case may be, under or in sub-section (2), read with sub-section (3), of section 3 or section 4 or section 4A of the Central Excise Act, 1944, (1 of 1944.) the duty being equal to such percentage of the value as is indicated in that column.
Additional Notes
In this Schedule,-
(1) the expression,-
(a) "heading", in respect of goods, means a description in list of tariff provisions ac

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sed
Abbreviations
For
1. kg.
Kilogram
2. Tu
Thousand in number
SECTION IV
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTE
In this Section, the expression "unit container" means a container, whether large or small (for example, tin, can, box, jar, bottle, bag or carton, drum, barrel or canister) designed to hold a predetermined quantity or number.
Chapter 24
TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
NOTES
1. In this Chapter, "brand name" means a brand name, whether registered or not, that is to say, a name or a mark, such as a symbol, monogram, label, signature invented words or any writing which is used in relation to a product, for the purpose of indicating, or so as to indicate, a connection in the course of trade between the product and some person using such name or mark with or without any indication of the identity of that person.
2. In relation to products of heading 2401or 2402 or 2403, labelling or relabelling of containers or repackin

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r the purposes of this Chapter:
(1) "tobacco" means any form of tobacco, whether cured or uncured and whether manufactured or not, and includes the leaf, stalks and stems of the tobacco plant, but does not include any part of a tobacco plant while still attached to the earth.
(2) "cut-tobacco" means the prepared or processed cut-to-size tobacco which is generally blended or moisturised to a desired extent for use in the manufacture of machinerolled cigarettes.
(3) "smoking mixtures for pipes and cigarettes" of sub-heading 2403 10 does not cover " Gudaku".
Tariff item
Description of goods
Unit
Rate of Duty
(1)
(2)
(3)
(4)
2401
Unmanufactured Tobacco; Tobacco Refuse
2401 10
–
Tobacco, not stemmed or stripped:
2401 10 10

Flue cured virginia tobacco
kg.
64%
2401 10 20

Sun cured country (natu) tobacco
kg.
64%
2401 10 30

Sun cured virginia tobacco
kg.
64%
2401 10 40

Burley tobacco
kg.
64%
2401 10 50

Tobacco f

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d cigarillos, containing tobacco:
2402 10 10

Cigar and cheroots
Tu
12.5% or ₹ 4006 per thousand, whichever is higher
2402 10 20

Cigarillos
Tu
12.5% or ₹ 4006 per thousand, whichever is higher
2402 20
–
Cigarettes, containing tobacco :
2402 20 10

Other than filter cigarettes, of length not exceeding 65 millimetres
Tu
₹ 1280 per thousand
2402 20 20

Other than filter cigarettes, of length exceeding 65 millimetres but not exceeding 70 millimetres
Tu
₹ 2335 per Thousand
2402 20 30

Filter cigarettes of length (including the length of the filter, the length of filter being 11 millimetres or its actual length, whichever is more) not exceeding 65 millimetres
Tu
₹ 1280 per Thousand
2402 20 40

Filter cigarettes of length (including the length of the filter, the length of filter being 11 milliterres or its actual length, whichever is more) exceeding 65 millimetres but not exceeding 70 millimetres
Tu
₹ 1740 per Thousand
240

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2403 19

Other
2403 19 10

Smoking mixtures for pipes and cigarettes
kg.
360%

Biris :
2403 19 21

Other than paper rolled biris, manufactured without the aid of machine
Tu
₹ 12 per thousand
2403 19 29
–
Other
Tu
₹ 80 per Thousand
2403 19 90

Other
kg.
40%
–
Other :
2403 91 00

“Homogenised” or “reconstituted” tobacco
kg.
60%
2403 99

Other :
2403 99 10

Chewing tobacco
kg.
81%
2403 99 20

Preparations containing chewing tobacco
kg.
60%
2403 99 30

Jarda scented tobacco
kg.
81%
2403 99 40

Snuff
kg.
60%
2403 99 50

Preparations containing snuff
kg.
60%
2403 99 60

Tobacco extracts and essence
kg.
60%
2403 99 70

Cut-tobacco
kg.
₹ 70 per kg
2403 99 90

Other
kg.
81%
SECTION V
MINERAL PRODUCTS
CHAPTER 27
MINERAL FUELS, MINERAL OILS AND PRODUCTS OF THEIR DISTILLATION; BITUMINOUS SUBSTANCES; MINERAL WAXES
NOTES
1. References in heading 2710 to "petroleum oils and oils obtained from bitumi

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keting it as Compressed Natural Gas (CNG), for use as a fuel or for any other purpose, shall amount to "manufacture".
SUB-HEADING NOTE
For the purposes of sub-heading 2710 12, "light oils and preparations" are those of which 90% or more by volume (including losses) distil at 210ºC (ASTM D 86 method).
SUPPLEMENTARY NOTES
In this Chapter, the following expressions have the meanings hereby assigned to them:-
(1) "motor spirit" means any hydrocarbon oil (excluding crude mineral oil) which has its flash point below 25ºC and which either by itself or in admixture with any other substance, is suitable for use as fuel in spark ignition engines. "Special boiling point spirits (tariff items 2710 12 11, 2710 12 12 and 2710 12 13 )" means light oils, as defined in sub-heading Note 4, not containing any anti-knock preparations, and with a difference of not more than 60ºC between the temperatures at which 5% and 90% by volume (including los

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quot; shall be determined in the manner indicated in the Indian Standards Institution specification IS:1448 (p.18)-1967 for the time being in force;
(d) "Carbon Residue" shall be determined in the apparatus known as Ramsbottom Carbon Residue Apparatus in the manner indicated in the Indian Standards Institution specification IS:1448 (p. 8)-1967 for the time being in force;
(e) "Colour Comparison Test" shall be done in the following manner, namely:-
(i) first prepare a five per cent. weight by volume solution of Potassium Iodine (analytical reagent quality) in distilled water;
(ii) to this, add Iodine (analytical reagent quality) in requisite amount to prepare an exactly 0.04 normal Iodine solution;
(iii) thereafter, compare the colour of the mineral oil under test with the Iodine solution so prepared.
Tariff item
Description of goods
Unit
Rate of Duty
(1)
(2)
(3)
(4)
2709
Petroleum oils and oils obtained from bituminous minerals, crude.
Kg.
&helli

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4%+Rs. 15.00 per litre
2710 12 12
– Special boiling point spirits (other than benzene, toluene and toluol) with nominal boiling point range 63-70 °C
Kg.
14%+Rs. 15.00 per litre
2710 12 13
– Other Special boiling points sprits (other than benzene, benzol, toluene and toluol)
Kg.
14%+Rs 15.00 per litre
2710 12 19
– Other
Kg.
14%+Rs. 15.00 per litre
2710 12 20
Natural gasoline Liquid
Kg.
14%+Rs 15.00 per litre
2710 12 90
Other
Kg.
14%+Rs
15.00 per litre
2710 19
Other:
2710 19 10
Superior Kerosene oil (SKO)
Kg.
…..
2710 19 20
Aviation turbine Fuel (ATF)
Kg.
14%
2710 19 30
High speed diesel (HSD)
Kg.
14%+Rs 15.00 per litre
2710 19 40
Light Diesel oil (LDO)
Kg.
…..
2710 19 50
Fuel oil
Kg.
…..
2710 19 60
Base oil
Kg.
…..
2710 19 70
Jute batching oil and textile oil
Kg.
…..
2710 19 80
Lubricating oil
Kg.
…..
2710 19 90
Other
Kg.
…..
– Waste oil:
…..
2710 20 00

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THE THIRD SCHEDULE [See section 2 (f) (iii)]
THE FIRST SCHEDULE
F. Acts / Amendment Acts
SCHEDULES
Taxation Laws (Amendment) Act, 2017
THE FIRST SCHEDULE
(See section 11)
"THE THIRD SCHEDULE
[See section 2 (f) (iii)]
NOTES
1. In this Schedule, "heading", "sub-heading" and "tariff item" mean respectively, a heading, sub-heading and tariff item in the Fourth Schedule.
2. The rules for the interpretation, the Section, Chapter Notes and the Gen

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Collection and payment of arrears of duties
Section 19
F. Acts / Amendment Acts
MISCELLANEOUS
Taxation Laws (Amendment) Act, 2017
Collection and payment of arrears of duties
19. Notwithstanding the repeal of the enactments specified in the Third Schedule, the proceeds of duties levied under the said enactments immediately preceding the date appointed under sub-section (2) of section 1,-
(i) if collected by the collecting agencies but not paid into the Reserve Bank of India; or

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Amendments to Customs, Excise, and CST Regulations Align with GST for Streamlined Tax Process and Enhanced Revenue Collection.

GST
Customs, Excise & CST amendments – Post GST
TMI Updates

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