Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-8-2018 Last Replied Date:- 3-9-2018 – Introduction The provisions of GST came into effect from 01.07.2017. At the time of introduction there is no provision for e-way bill. Rule 138 of Central Goods and Services Tax Rules, 2017 provides that till such time as an E-way bill system is developed and approved by the Council, the Government may, by notification, specify the documents that the person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage. The said provision has been substituted vide Notification No. 27/2017-Central Tax, dated 30.08.2017 and made detailed provisions for the purpose of E-way bills. The same has been amended from time to time. The provisions of E-way bill in respect of inter-State transactions came into effect from 01.04.2018 and the States have implemented E-way Bill procedure for intra-State transactions at various Stat
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d the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R 674 (E) dated the 28th June, 2017 as amended from time to time; where the goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas or aviation turbine fuel; where the supply of goods being transported is treated as no supply under Schedule III of the Act; where the goods are being transported- under customs bond from an inland container depot or a container freight station to a customs port, airport, air cargo complex and land customs station, or from one customs station or customs port to another customs station or customs port, or under customs supervision or under customs seal; where the goods being transported are transit cargo from or to Nepal or Bhutan; where the goods being transported are exempt from tax under- notification No. 7/2017-Central Tax (Rate),
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he movement of goods is accompanied by a delivery challan issued in accordance with rule 55. where empty cylinders for packing of liquefied petroleum gas are being moved for reasons other than supply. (with effect from 13.06.2018) Non motorized conveyance The expression non-motorized conveyance has not been defined, a motor vehicle is a self-propelled vehicle, commonly wheeled, that does not operate on rails, such as trains or trams and used for the transportation of passengers, or passengers and property. The vehicle propulsion is provided by an engine or motor, usually by an internal combustion engine, or an electric motor, or some combination of the two, such as hybrid electric vehicles and plug-in hybrids. For legal purposes motor vehicles are often identified within a number of vehicle classes including cars, buses, motorcycles, off-road vehicles, light trucks and regular trucks. These classifications vary according to the legal codes of each country. ISO 3833:1977 is the standard
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ed (0508) and worked coral (9601)] Exemption under Notification No. 2/2017-Central Tax (Rate) The Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempted intra-State supplies of goods, vide Notification No. 2/2017-Central Tax (Rate), dated 28.06.2017 which has been amended from time to time. Major amendments have been taken place vide Notifications dated 15.11.2017, 25.01.2018 and 26.07.2018. Rule 138 (14) (e) exempted the goods specified in this Notification from the purview of e-way bill requirements except other than de-oiled caked. The list of exempted goods from e-way bill requirements vide Notification 2/2017-Central Tax (Rate)), as amended, is furnished in the below Table- Table – 2 Goods exempted from e-way bill requirements vide Notification No.2/2017-Central Tax (Rate) as amended Sl.No. Chapter / Heading / Sub-heading / Tariff item Description of Goods (1) (2) (3) 1 0101 Live asses, mules
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02 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 13 0304, 0306, 0307, 0308 All goods, fresh or chilled 14 0303, 0304, 0305, 0306, 0307, 0308 All goods [other than fresh or chilled] and other than those put up in unit container and, – (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions * 15 0401 Fresh milk and pasteurized milk, including separated milk, milk and cream, not concentrated nor containing added sugar or other sweetening matter, excluding Ultra High Temperature (UHT) milk 16 0403 Curd; Lassi; Butter milk 17 0406 Chena or paneer, other than those 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 cou
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actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 23 0506 All goods i.e. Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinized; powder and waste of these products 24 0507 90 All goods i.e. Hoof meal; horn meal; hooves, claws, nails and beaks; antlers; etc. 25 0511 Semen including frozen semen 26 6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 27 0701 Potatoes, fresh or chilled. 28 0702 Tomatoes, fresh or chilled. 29 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled. 30 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled. 31 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 32 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 33 0707 Cucumbers a
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right in respect of such brand name has been foregone voluntarily, subject to the conditions* 39 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or chilled, dried; sago pith. 40 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or insulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions* 41 08 Dried makhana, whether or not shelled or peeled other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable cl
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ns (including watermelons) and papaws (papayas), fresh. 50 0808 Apples, pears and quinces, fresh. 51 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 52 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 53 0814 Peel of citrus fruit or melons (including watermelons), fresh. 54 7, 9 or 10 All goods of seed quality 55 0901 Coffee beans, not roasted 56 0902 Unprocessed green leaves of tea 57 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries [of seed quality 58 0910 11 10 Fresh ginger, other than in processed form 59 0910 30 10 Fresh turmeric, other than in processed form 60 1001 Wheat and meslin other than those put up in unit container and,- (a) bearing a regi
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ns* 63 1004 Oats other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 64 1005 Maize (corn) other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 65 1006 Rice other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable
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brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 69 1102 Cereal flours other than of wheat or meslin, [maize (corn) flour, Rye flour, etc. other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 70 1103 Cereal groats, meal and pellets other than those 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 enfor
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vailable [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions* 74 1106 10 10 Guar meal 75 12 All goods of seed quality 76 1201 Soya beans, whether or not broken, of seed quality 77 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken, of seed quality. 78 1204 Linseed, whether or not broken, of seed quality. 79 1205 Rape or colza seeds, whether or not broken, of seed quality. 80 1206 Sunflower seeds, whether or not broken, of seed quality. 81 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken, of seed quality. 82 1209 Seeds, fruit and spores, of a kind used for sowing 83 1210 Hop cones, fresh. 84 1210 10 00 Hop cones, neither ground nor powdered nor in
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own as Chira, parched rice, commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki 96 1905 Pappad, by whatever name it is known, except when served for consumption 97 1905 Bread (branded or otherwise), except when served for consumption and pizza bread 98 2106 Prasadam supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 99 2201 Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] 100 2201 Non-alcoholic Toddy, Neera including date and palm neera 101 2202 90 90 Tender coconut water other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily, subject to the conditions as in the
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s* 111 3304 Kajal [other than kajal pencil sticks], Kumkum, Bindi, Sindur, Alta 112 3825 Municipal waste, sewage sludge, clinical waste 113 3926 Plastic bangles 114 4014 Condoms and contraceptives 115 4401 Firewood or fuel wood 116 4402 Wood charcoal (including shell or nut charcoal), whether or not agglomerated 117 44 or 68 Deities made of stone, marble or wood 118 46 Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope 119 4802 / 4907 Judicial, Non-judicial stamp papers, Court fee stamps when sold by the Government Treasuries or Vendors authorized by the Government 120 4817 / 4907 Postal items, like envelope, Post card etc., sold by Government 121 48 or 4907 or 71 Rupee notes or coins when sold to Reserve Bank of India or the Government of India 122 4907 Cheques, lose or in book form 123 4901 Printed books, including Braille books 124 4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising ma
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and name has been foregone voluntarily, subject to the conditions* 140 63 Indian National Flag 141 6703 Human hair, dressed, thinned, bleached or otherwise worked 142 6912 00 40 Earthen pot and clay lamps 143 69 Idols made of clay 144 7018 Glass bangles (except those made from precious metals) 145 7117 Bangles of lac/ shellac 146 8201 Agricultural implements manually operated or animal driven i.e. Hand tools, such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry other than ghamella 147 8445 Charkha for hand spinning of yarns, including amber charkha 148 8446 Handloom [weaving machinery] 149 8802 60 00 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles 150 8803 Parts of goods of heading 8801 151 9021 Hearing aids 152 92 Indigenous handmade mus
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ment, Union Territory or local authority, as the case may be, to the lottery distributor or selling agent appointed by the State Government, Union Territory or local authority, as the case may be. 160 Supply of goods by a Government entity to Central Government, State Government, Union territory, local authority or any person specified by Central Government, State Government, Union territory or local authority, against consideration received from Central Government, State Government, Union territory or local authority in the form of grants 161 Any chapter Parts for manufacture of hearing aids 162 Any Chapter except 71 Rakhi (other than those made of goods falling under Chapter 71) *Conditions- the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax that he is voluntarily foregoing his actionable claim or enforceable right on such brand name; the person undertaking
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