Goods and Services Tax – GST – By: – Abhishek Panicker – Dated:- 19-10-2016 Last Replied Date:- 30-12-1899 – Those were the days when classification lists and price lists occupied the foremost place in the image building of a Collectorate. Meaning to say that disposal of the CL/PL section in a Collectorate was considered to be the benchmark by which the efficiency of a Collectorate was gauged. Prior to this we handled the classification under Tariff Item, proforma credit, money credit and what not. AGNOES tariff item 68 was what always fascinated us with its veritable appetite for accommodating all the orphans which failed to get parentage under the other tariff items. Physical control was the in-thing those days only to fade into oblivion and restrict itself to a commodity or two in the years that followed. But that is another story for another day. And, acronym AGNOES meant All goods not elsewhere specified! The year 1986 made us change track to the CETA classification. Remnants of
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mptions claimed was a gargantuan task. Analysing the Price lists filed was no mean job and it took a master to get it approved for you. Filing price lists in various proforma Part I, Part II upto Part VII was in itself a complicated procedure but over the years everyone learned which proforma for which kind of sale. I make a mention here of the notoriously famous notification 101/66-CE which granted full exemption to OSAA goods meaning Organic Surface Active Agents falling under 34.02 of the CETA, 1985. Companies were born to claim this exemption notification and it was a regular feature to send samples to the Chemical Examiner for ascertaining whether the product was OSAA. It always was and this notification lost steam only when it was rescinded on 25.07.1991 and that s when we embarked upon liberalization, as they say! We had fun working with notification 11/88-CE(NT) and the yearly ritual of filing declarations by 15th April. Receiving such declarations was the favourite pastime of
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the taxpayer. We never asked for anything extra for this added responsibility. We learned the tax as the days went by and the Government thought it prudent to extend to more than hundred services from the spartan imposition on a couple of services. Never cribbed about our work pressures and the challenge to learn and unlearn day in day out a new law, a new dispensation with assistance from our training academy. The law shifted to the negative list philosophy and amidst the cacophony of the innumerable amendments and the conundrum associated with each one of them we continued to chug along. The latest figures of the service tax collection April-September, 2016 stands at ₹ 1,16,975 crore as compared to ₹ 95,780 crore during the corresponding period in the previous FY (growth of 22.1%) and obviously this is all due to the hardwork by our workforce. They say that an assessee pays tax inspite of the taxman. May be not entirely false, but had the taxman not been around, the asses
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