Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017
GST
Dated:- 9-9-2017
The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers:
List of Goods where changes in rates have been recommended.
Changes with regard to services
Increase in rate of the Compensation Cess
* In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved:
Sl. No.
Details / Return
Tax Period
Revised due date
1
GSTR-1
July, 2017
10-Oct-17
For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rd October 2017
2
GSTR-2
July, 2017
31-Oct-17
3
GSTR-3
July, 2017
10-Nov-17
4
GSTR-4
July-September, 2017
18-Oct-17 (no change)
Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispen
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er of an e-way bill, irrespective of the value of the consignment.
Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths' and silversmiths' wares as covered under Chapter 71 which do not require e-way bill.
FORM GST TRAN-1 can be revised once.
The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017.
The registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th
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tard powder
28%
18%
5.
2106
Batters, including idli / dosa batter
18%
12%
6.
2304, 2305,
Oil cakes
Nil for
5%
2306
cattle feed
[irrespective of
5% for
other uses
7.
2306
Cotton seed oil cake
Nil for
cattle feed
5% for
end use]
Nil
[irrespective of
end use]
other uses
8.
3307 41 00
Dhoop batti, dhoop, sambhrani and
12%
5%
other similar items
9.
3926
Medical grade sterile disposable
28%
18%
gloves of plastics
10.
3926
Plastic raincoats
28%
18%
11.
4016
Rubber bands
28%
12%
12.
4016
Rice rubber rolls for paddy de-husking
28%
18%
machine
13.
4907
Duty Credit Scrips
12%
5%
14.
50 to 55
Khadi fabric, sold through Khadi and
5%
Nil
Village
Industrries Commission's
outlets
15.
5801
Corduroy fabrics
12%
5% [with no
refund of ITC]
16.
5808
Saree fall
12%
5%
17.
6501
Textile caps
18%
12%
18.
6912
Idols made of clay
28%
Nil
19.
44, 68, 83
Idols of wood, stone [including
28%
12%
marble] and metals [other
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ether, with or without
handles.
5%
Nil
Note: Phool bahari jhadoo is already at
Nil GST.
27.
9613
Kitchen gas lighters
28%
18%
28.
Any Chapter
Rosaries and prayer beads
18%
5%
29.
Any Chapter
Hawan samagri
Applicable
5%
rate
30.
4419
Table and Kitchenware etc. of wood
18%
12%
31.
4601, 4602
Grass, leaf and reed and fibre products,
12%
5%
including mats, pouches, wallets
32.
4823
Paper Mache articles
18%
5%
33.
68
Stone inlay work
28%
12%
34.
6802
28%
12%
Statues, statuettes, pedestals; high or
low reliefs, crosses, figures of animals,
bowls, vases, cups, cachou boxes,
writing sets, ashtrays, paper weights,
artificial fruit and foliage, etc; other
ornamental goods essentially of stone.
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LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED
BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
S.
HSN
Description
Present
No.
GST Rate
Recommended
GST rate
35.
6909
Pots, jars and similar articles of a kind
used for the
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other animal carving material and
articles of these materials (including
articles obtained by moulding)];
articles of coral
28%
12%
18%
12%
28%
12%
The issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit container
and bearing a registered brand name, was also discussed by the GST Council. After detailed
deliberations, the Council recommended that the following amendments may be made to the
existing Notifications, so as to provide that:
1) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for
the purposes of levy of 5% GST, irrespective of whether or not such brand is
subsequently deregistered.
2) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be
treated as a registered brand for the purposes of levy of 5% GST.
3) A brand registered as on 15.05.2017 under any law for the time being in force in
any other country shall also be deemed to be a registered brand for the purposes of
levy of 5%
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ena
21.
Nanduni
22.
Rudra Veena
23.
Saraswati Veena
24.
25.
Yazh
Vichitra Veena
26. Ranjan Veena
27. Triveni Veena
28. Chikara
29. Dilruba
30.
Ektara violin
31.
Esraj
32.
Kamaicha
33. Mayuri Vina or Taus
34.
Onavillu
35. Behala(violin type)
36. Pena or Bana
37.
Pulluvan veena
one stringed violin
38.
Ravanahatha
39.
Folk sarangi
40.
Classical sarangi
41.
Sarinda
42.
Tar shehnai
43.
Gethu or Jhallari
44.
Gubguba or Jamuku – Percussion string instrument
45. Pulluvan kutam
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Annexure
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED
BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
46.
Santoor – Hammered chord box
47.
Pepa
48. Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alghoza – double flute
56.
57.
58.
Bansuri
Venu (Carnatic flute) Pullanguzhal
Mashak
59. Titti
60. Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmoniu
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nds
104. Chenda
105. Dollu
106. Dhak
107. Dhol
108. Dholi
109. Idakka
110. Thavil
111. Udukai
112. Chande
113. Nagara – pair of kettledrums
114. Pambai – unit of two cylindrical drums
115. Parai thappu, halgi – frame drum played with two sticks
116. Sambal
117. Stick daff or stick duff – daff in a stand played with sticks
118. Tamak'
119. Tasha – type of kettledrum
120. Urumee
121. JaltarangChimpta – fire tong with brass jingles
122. Chengila – metal disc
123. Elathalam
124. Geger – brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut – clay pot
130. Sankarjang – lithophone
131. Thali – metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone
*****
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Document 2Increase in rate of the Compensation Cess on certain specified motor vehicles
As per discussions in the GST Council Meeting held on 9th September, 2017:
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