Goods and Services Tax

Corrigendum – Notification No. 3/2019-Central Tax, dated the 29th January, 2019
F. No. 20/06/16/2018-GST (Pt. I) – G.S.R. 91(E) Dated:- 5-2-2019 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS)
CORRIGENDUM
New Delhi, the 5th February, 2019
G.S.R. 91(E).-In the notification of the Government of India, in the Ministry of Finance, Department of Revenue, No.3/2019-Central Tax, dated the 29th January, 2019,

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India Ends IGST Exemption for Services Supplied to Nepal/Bhutan When Paid in Indian Rupees.
Notifications
GST
Entry in relation to exemption of IGST on supply of services having place of supp

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Registration
Query (Issue) Started By: – Vishal Bhattad Dated:- 4-2-2019 Last Reply Date:- 19-3-2019 Goods and Services Tax – GST
Got 6 Replies
GST
If a person is engaged only in supply of exempted goods or services and has a turnover exceeding 20 lacs then is he required to take registration? Does sec 24 overrule section 23 also ?
Reply By KASTURI SETHI:
The Reply:
Query-wise reply is as under:-
1. No
2. Yes. If you fall under any of clauses of Section 24 of CGST Act (i toXii), you will have to obtain registration under GST Act irrespective of turnover i.e. from Re one. Thus we can say that Section 24 overrides Section 23.
Reply By DR.MARIAPPAN GOVINDARAJAN:
The Reply:
Sethi Sir,
One doubt. Section 22 provides that regi

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:
The Reply:
Respected Dr.Govindarajan Sir, . I am of the view that Section 23 is not subject to Section 22 of CGST Act, 2017. Hence Section 22 does not override Section 23.
Reply By KASTURI SETHI:
The Reply:
Dr.Govindarajan Sir,
I further express my views as under:-
In view of language of Section 23, the definition of 'Aggregate turnover' contained in Section 22 is not applicable.
Reply By Rajesh kumar:
The Reply:
IF PERSON ENGAGED IN ONLY EXEMPT SUPPLY OF GOODS OR SERVICES AS PER SECTION 23 NOT REQUIRED NOT TAKE REGISTRATION IRRESPECTIVE OF TURNOVER BUT SUBJECT TO SECTION 9(5) OF ECO
Reply By Gaurav Gupta:
The Reply:
Don't lose out on any business opportunity for not having your GST number. Click to more about online

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ANY TIME LIMIT FOR ACCUMULATED ITC
Query (Issue) Started By: – DINESH SHARMA Dated:- 4-2-2019 Last Reply Date:- 5-2-2019 Goods and Services Tax – GST
Got 5 Replies
GST
IN THE CASE OF REAL ESTATE DEVELOPER A PARTNERSHIP FIRM REGISTERED UNDER GST AND HAS COMPLETED ONE BUILDING. ALSO PURCHASED ANOTHER PLOT OF LAND ON WHICH MULTI STORED TOWER WILL BE DEVELOPED. HOWEVER FOR PARKING ETC IF REQUIRES TO GO DEEP NEARLY MORE THAN 18 MONTH. BOOKING/AGREEMENTS ETC. MAY TAKE TIME. THUS THERE IS ACCUMULATION OF ITC AND NO OUTPUT LIABILITY FOR LONGTIME.
IS THERE ANY TIME LIMIT FOR SUCH ACCUMULATION ETC.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 16 (4) of CGST Act, 2017 "a registered person shall not be en

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FTWZ Goods Not Subject to IGST When Bonded; IGST Applies on Removal for Home Consumption per Customs Tariff Act.
Case-Laws
GST
Levy of IGST – removal of goods from the FTWZ unit – the goods a

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Exporter to FTWZ Not Required to Register u/s 23(1) of CGST and TNGST Acts for Indian Sales.
Case-Laws
GST
Levy of IGST – removal of goods from the FTWZ unit – In the event the Applicant is exclusively conducting the activity described in their Application of exporting goods to FTWZ and which are subsequently sold to Indian customers who clear the same on payment of appropriate customs duties, they are not liable to registration under Section 23(1) of CGST Act and TNGST Act.
TMI Upd

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Calcium Hydroxide and Calcium Oxide at 86% Purity Classified Correctly Under CTH 28259040 and 28259090 per GST Case Law.
Case-Laws
GST
Classification of goods – industrial grade Calcium Hydro

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Supplier-Determined Goods Classification Remains Unchanged for Indian Railways Under HSN Standards.
Case-Laws
GST
Classification of goods/services – classification has already been finalised at the supplier’s end who also happens to be manufacturer of the goods in question – HSN of goods do not merits any change in classification merely due to the fact that the goods in question are being supplied to the Indian railways
TMI Updates – Highlights, quick notes, marquee, annotation, n

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Eucalyptus/Polar Wood Waste Classification: Length and Girth Not Criteria, Applicant's Misframing Affected Assessment Process.
Case-Laws
GST
Classification of goods – Eucalyptus/ Polar Wood Waste in Logs having length of 30 cm to 200 cm and Girth of approx. 10 cm to 60 cm – length and girth are not criteria for classification of wood – applicant has failed to correctly frame the question to which the classification is sought from the authority.
TMI Updates – Highlights, quick notes,

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Customs Tariff Classification: Cotton Shopping Bags CTH 42022220, Non-Woven Fabric Bags CTH 42022210.
Case-Laws
GST
The carry bags or shopping bags are covered in the Customs Tariff under CCT

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Chennai Metro Water Supply Inspection Services Exempt from GST as Pure Services, Confirms Case Law.
Case-Laws
GST
Pure service – Providing Inspection services in relation to Water Supply and

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EPC Contract for Electrical Cables Classified as Composite Supply of Works Contract for Taxation Purposes.
Case-Laws
GST
Works contract or not? – EPC Contract for electrical cable supply and

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Critical Aspects for GST Returns in 2019
By: – Akshay Hiregange
Goods and Services Tax – GST
Dated:- 4-2-2019

Critical Aspects for GST Returns in 2019
In light of the recent barrage of notifications, Act amendments, we have prepared a small article on few major changes that GST has undergone, and the impact it could have on the GST returns in the year 2019. We would be speaking on the following topics:
* RCM on Security Personnel services
* RCM on purchases from unregistered persons
* Amendment in manner of utilisation of ITC
* Amendment in definition of Supply
* Amendment in ITC Reversal
* Other important Miscellaneous amendments
Reverse Charge Mechanism applicability on security services:
In terms of Notification no.29/2018- Central Tax (Rate) has been issued to include the security personnel services under the ambit of Reverse Charge Mechanism. The notification is effective from the 01/01/2019 and to be considered for the GSTR-3B of January 2019. This

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ake few illustrations for easy understanding:
Supplier
Recipient
Reverse/Forward Charge
Body corporate (Unregd.)
Registered person
RCM
Body corporate (Regd.)
Registered person
FCM
Other than body corp. (Regd.)
Registered person
RCM
Other than body corp. (Regd.)
Regd. For TDS
FCM
Other than body corp. (Regd.)
Composite Dealer
FCM
Registered person
Unregistered
FCM
Unregistered
Unregistered
No GST
Reverse Mechanism not applicable on purchases from unregistered persons Section 9(4):
* Notification no.01/2019 Central Tax (Rate) rescinded the notification no.08/2017 Central Tax (Rate) which deferred the present RCM u/s 9(4) of CGST Act till 30th September 2019 CT(R)
* Therefore, the deferment of RCM on URD procurements till 30th September 2019 is not applicable.
* According to the latest amendment of CGST Act applicable from 1st February 2019, Section 9(4) of CGST Act which states that GST liable under RCM for the procurements from unregistered persons would b

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SGST
Output
1,00,000
1,00,000
1,00,000
TRAN C/f
–
-50,000
–
Input
-2,00,000
-80,000
-80,000
According to Section 49(5) – Applicable up to 31st January 2019:
Payment of Tax
IGST
CGST
SGST
IGST
1,00,000
CGST
1,00,000
SGST
20,000
80,000
ITC Balance
-80,000
-30,000
According to Section 49A & 49(5) – effective from 01/02/2019
Payment of Tax
IGST
CGST
SGST
IGST
1,00,000
CGST
1,00,000
SGST
80,000
Cash
20,000
ITC Balance
–
-1,30,000
The above amendment seems to increase accumulation in CGST and cash pay-out in SGST. This may also be the requirement of the government wherein; the cash pay-out is directed towards the states and the refund if any could be claimed from Centre in a easier and faster process.
The above amendment will be effective from the 01/02/2019 and to be considered for the GSTR-3B of February 2019 month.
Amendment in Definition of Supply
The definition of supply has been changed with retrospective with effect fro

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blic authorities, as may be notified by the Government on the recommendations of the Council,
shall be treated neither as a supply of goods nor a supply of services
(3) Subject to the provisions of sub-sections (1), (1A) and (2), the Government may, on the recommendations of the Council, specify, by notification, the transactions that are to be treated as-
* supply of goods and not as a supply of services; or
* supply of services and not as a supply of goods.
Our comment:
Schedule II of CGST Act provides the transactions which are fall under the ambit of either supply of goods or supply of service, merely transactions covered under schedule II does not make it has a supply. First, it has to satisfy 'supply' within clause (a) to (c) of section 7(1). After satisfying the above conditions, reference would be made to Schedule II to determine as to whether it 'supply of goods' or 'supply of services'.
Amendment in input tax credit reversal:
According to the amendment (w.e.f 01/

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DAILY EXPRESS Versus THE ASSISTANT STATE TAX OFFICER, STATE GST DEPARTMENT, KOLLAM, COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, OFFICE OF THE COMMISSIONER OF KERALA STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM AND STATE OF KERALA, THIRUVANANTHAPURAM
GST
2019 (3) TMI 596 – KERALA HIGH COURT – 2019 (24) G. S. T. L. 26 (Ker.)
KERALA HIGH COURT – HC
Dated:- 4-2-2019
WA. No. 253 of 2019
GST
MR K. VINOD CHANDRAN AND MR ASHOK MENON, JJ.
For The APPELLANT : ADV. SUJINI S
For The RESPONDENT : SR GP SRI MOHAMMED RAFIQ FOR RESPONDENTS
JUDGMENT
Ashok Menon, J.
Could the transporter having no tax liability, for the goods transported, face detention, seizure and penalty, as provided under Section 129 of the Central Goods and Services Tax Act, 2017 (“CGST Act” for brevity)?, is the question that arises for consideration in this appeal over WP(C) No.35665/2018 before us.
2. The facts in brief are thus:
The petitioner is a transporting fir

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gment dated 29.11.2018, the Writ Petition was dismissed holding that the provisions under Section 129(1)(b) applies to the transporter as person interested in the goods and therefore, Exts.P5 to P7 notices of detention do not suffer from any legal infirmity calling for interference.
4. We have heard Smt.S.Sujini, learned counsel appearing for the appellant/petitioner and Sri.Mohammed Rafiq, learned Senior Government Pleader appearing for the Revenue.
5. It is submitted by Smt.Sujini that even admittedly, there is no case of tax evasion made out. The invoices were all in order and the only infraction was non-filling of Part-B of the e-way bill. The learned counsel draws our attention to Section 126 of the CGST Act to argue for the proposition that no officer shall under this Act impose any penalty for minor breaches of tax regulations or procedural requirements and in particular, any omission or mistake in documentation which is easily rectifiable and made without fraudulent intent or

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o.76/50/2018-GST, F.No.CBEC-20/16/04/2018-GST of Government of India, Ministry of Finance dated 31.12.2018, wherein it has been clarified that the 'owner of the goods' for the purpose of Section 129(1) of the CGST Act would be either the consignor or the consignee, if the invoice or other specified document is accompanying the consignment of goods. According to the learned counsel, in the instant case, the consignment was with all accompanying documents pertaining to the sale and therefore, the transporter could not be mulcted with liability to pay tax and penalty as per Ext.P7.
6. Sri.Mohammed Rafiq, learned Senior Government Pleader would contend that infraction of Section 129 would be liable for penalty as stated therein irrespective of whatever is stated in any other provision in the Act, because Section 129 is a self contained code by itself as the Section starts with a non-obstante clause. The provision is applicable to “any person transporting any goods”, which would al

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nor breach', if the amount of tax involved is less than five thousand rupees. Hence for that reason alone, Section 126 is not attracted in the instant case.
9. This Division Bench had occasion to consider a similar matter in 2018 KHC 498 : 2018(3) KLT SN 53 [Assistant State Tax Officer and Another v. M/s.Indus Towers Limited] (2018 (7) TMI 1181 – KERALA HIGH COURT), wherein a question of release of goods ordered as provided under sub-Section (1) or order passed under sub-Section (3) of Section 129 of the CGST Act was raised, and it was held by us as thus:-
“The finding that the transaction would not fall within the scope of taxable supply under the statute, cannot be sustained for reason of there being no declaration made under R.138. The resultant finding that mere infraction of the procedural rules cannot result in detention of goods though they may result in imposition of penalty cannot also be sustained. If the conditions under the Act and Rules are not complied with, defini

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In Re: M/s. Taraltec Solutions Pvt. Ltd.
GST
2019 (3) TMI 433 – APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – 2019 (23) G. S. T. L. 392 (App. A. A. R. – GST), [2019] 70 G S.T.R. 347 (AAAR)
APPELLATE AUTHORITY FOR ADVANCE RULING MAHARASHTRA – AAAR
Dated:- 4-2-2019
MAH/AAAR/SS-RJ/16/2018-19
GST
SMT. SUNGITA SHARMA, AND SHRI RAJIV JALOTA, MEMBER
PROCEEDINGS
(under Section 101 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017)
At the outset, we would like to make it clear that the provisions of both the CGST Act and the MGST Act are the same except for certain provisions. Therefore, unless a mention is specifically made to such dissimilar provisions, a reference to the CGST Act would also mean a reference to the same provisions under the MGST Act.
The present appeal has been filed under Section 100 of the Central Goods and Services Tax Act, 2017 and the Maharashtra Goods and Services Tax Act, 2017 [hereinaf

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nly be used in the Bore well hand pumps, it merits classification in HSN Heading No. 8413, sub-heading no. 8413 91- as “Hand Pumps and parts thereof”.
F. The Appellant had filed an application before the Advance Ruling Authority, seeking the clarification regarding classification of the 'Reactor'. However, the Advance Ruling Authority rejected the application filed by M/s. Taraltec Solutions Private Limited wherein they had advocated to classify this Reactor manufactured by them under the HSN 8413 91 instead of the HSN 8421 21 90 which is subject to 18% GST i.e. (CGST 9% + SGST 9%).
I. Aggrieved by this Order, the Appellant have filed the present appeal. on the grounds expatiated here-in-under:-
GROUNDS OF APPEAL
1. The Appellant's contentions remain the same as were made before the Advance Ruling Authority.
2. In paragraph 3 of the Advance Ruling under “contention of the concerned officer”, it is mentioned that – fit is found that applicant has not submitted any mater

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ed a reasonable opportunity to be heard before passing the impugned ruling. This is denial of natural justice to them.
6. They submitted that they had time and again stated, and hereby reiterate that their product is meant for poor masses of rural India located in villages. It has utility only for hand pumps for water dispensing. They further submitted that their product in question is of no use without being fitted in hand pump to purify water that is consumed by the village folks. Also they submitted that their product has acclaimed honour from various state govts. and also from the Prime Minister's Office in India for being innovative product to be used by the general masses.
7. Hence they prayed before this authority to set aside the impugned Advance Ruling No. GST-ARA-47/2017-18/B-54 dated 22.06.2018 = 2018 (10) TMI 682 – AUTHORITY FOR ADVANCE RULING, MAHARASHTRA and classify the product in question under the sub-heading 8413 91.
Personal Hearing
8. A personal hearing in t

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for the purpose of purifying and disinfecting the water by killing the microbes in the water from the bore well hand pump and motorized water-lines, thus eliminating the water borne diseases. Thus, it can be clearly seen that the impugned product is not fitted with the hand pumps at the time of manufacturing of the hand pumps, rather it is retrofitted with the hand pumps with the purpose different from the hand pumps whose main function is to draw the underground water from the bore well whereas the primary function of the impugned product is to purify the water. Thus, the impugned product is not an essential part of the hand pumps because hand pump can function even without the impugned product. Rather it can be construed as accessory fitted to the hand pumps having the characteristics of the water purifier which adds to the value of the product- in this case, water- obtained from the main equipment/machines- in the instant case, the Hand Pump. Thus, the impugned product is in no way

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M/s. REALITY PROPERTY PLANNERS, M/s. SURYA RESTAURANT, RANGANATHAN SQUARE, M/s. WHITE METAL ALUMINIUM TRADING COMPANY AND BCG GOLDEN ORCHIDS Versus THE STATE TAX OFFICER, THE COMMISSIONER OF STATE, THIRUVANANTHAPURAM, INTELLIGENCE OFFICER, SQUAD NO. II, COMMERCIAL TAX DEPARTMENT, ERNAKULAM, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, THIRUVANANTHAPURAM, THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANTHAPURAM, CENTRAL BOARD OF EXCISE AND CUSTOMS, NEW DELHI, THE STATE TAX OFFICER SGST DEPARTMENT, KODUNGALLUR, STATE OF KERALA, REPRESENTED BY ITS SECRETARY TO GOVERNMENT, TAXES DEPARTMENT, SECRETARIAT, THIRUVANANTHAPURAM AND THE STATE TAX OFFICER (WC), ERNAKULAM
GST
2019 (2) TMI 1153 – KERALA HIGH COURT – TM

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A.P. VIJAYAN Versus THE ASSISTANT COMMISSIONER OF STATE TAX STATE GOODS AND SERVICE TAX DEPARTMENT, SPECIAL CIRCLE, PALAKKAD, THE COMMISSIONER, STATE GOODS AND SERVICE TAX DEPARTMENT, PALAKKAD AND THE SECRETARY, TAXES DEPARTMENT, GOVERNMENT OF KERALA, THIRUVANANPURAM
GST
2019 (2) TMI 391 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 4-2-2019
WP(C). No. 2759 of 2019
GST
MR DAMA SESHADRI NAIDU, J.
For The Petitioner : ADVS. SRI.G.HARIHARAN SMT.K.S.SMITHA SRI.PRAVE

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Kerala State Screening Committee on Anit-Profiteeing, Director General Anti-Profiteering Versus M/s Sudarsans, Kerala
GST
2019 (2) TMI 297 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – TMI
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 4-2-2019
07/2019
GST
Sh. B. N. Sharma, Chairman, Sh. J. C. Chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member
For the Applicant No. 1. : None
For the Applicant No. 2 : Sh. Anwar Ali T. P., Additional Commissioner, DG Anti-Profiteeing
ORDER
1. The present report dated 31.10.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Servic

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dated 08.05.2017 (Pre- CST) and the other No.GB1772 dated 21.10.2017 (Post-CST).
2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129 (1) of the CGST Rules, 2017.
3. The DGAP has stated in his report dated 31.10.2018 that the “Shorts”(HSN Code 62034200), was exempted from Central Excise duty, vide Notification No. 30/2004-CE dated 09.07.2004 and attracted only VAT @ 5%. After implementation of the GST w.e.f. 01.07.2017, the tax rate of the above product was fixed 5%. The pre- GST & the post-GST sale invoice-wise details of the applicable tax rate and the base prices (excluding VAT or GST) of

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was not established.
5. The above Report was considered by the Authority in its meeting held on 13.11.2018 and it was decided that since there was no complainant/other applicant in this case, the Kerala Screening Committee be asked to appear before the Authority. Kerala Screening Committee was given three opportunities to plead the case on 28.11.2018, 08.01.2019 and 28.01.2019 but none appeared on the stipulated dates.
6. The Applicant No. 1 i.e. Kerala Screening Committee, Kerala vide its letter dtd. 25.01.2019 has observed that there is an increase of Rs. 42.22/- in the sales value of M/S Sudarsans, Kunnakulam during the post GST sale which as per Kerala Screening Committee is an instance of profiteering.
7. We have carefully consider

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Kerala State Screening Committee on Anti-Profiteeing, Director General Anti-Profiteering Versus M/s Pulimoottill Silks
GST
2019 (2) TMI 296 – THE NATIONAL ANTI-PROFITEERING AUTHORITY – TMI
THE NATIONAL ANTI-PROFITEERING AUTHORITY – NAPA
Dated:- 4-2-2019
08/2019
GST
Sh. B. N. Sharma, Chairman, Sh. J. C. chauhan, Technical Member, Ms. R. Bhagyadevi, Technical Member And Sh. Amand Shah, Technical Member
For the Applicant No. 1. : None
For the Applicant No. 2 : Sh. Anwar Ali T. P., Additional Commissioner, DG Anti-profiteeing
ORDER
1. The present report dated 30.10.2018 has been received from the Directorate General of Anti-Profiteering (DGAP) after detailed investigation under Rule 129 (6) of the Central Goods & Servi

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6.2017 (Pre-GST)and the other dated 12.11.2017 (Post-GST).
2. The above application was examined by the Standing Committee on Anti-Profiteering and was referred to the DGAP vide minutes of its meeting dated 02.07.2018 for detailed investigations under Rule 129(1) of the CGST Rules, 2017.
3. The DGAP has stated in his report dated 31.10.2018 that the “Little Star Dhoti 406” (HSN 52081110), was exempted from Central Excise duty, vide Notification No. 3012004-CE dated 09.07.2004 and attracted only VAT @ 5%. After implementation of the GST w.e.f.01.07.2017, the tax rate of the above product was fixed 5%. The pre-GST & the post-GST sale invoice-wise details of the applicable tax rate and the base prices (excluding VAT or GST) of the said produ

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was not established.
5. The above Report was considered by the Authority in its meeting held on 13.11.2018 and it was decided that since there was no-complainant/other applicant in this case, the Kerala Screening Committee be asked to appear before the Authority. Kerala Screening Committee was given three opportunities to plead the case on 28.11.2018, 08.01.2019 and 28.01.2019 but none appeared on the stipulated dates.
6. The Applicant No. 1, i.e. Kerala Screening Committee, Kerala vide its letter dtd. 25.01.2019 has observed that there is an increase of Rs. 46.12 in the sales value of M/S Pulimoottil Silks during the post CST sale which as per Kerala Screening Committee is an instance of profiteering.
7. We have carefully considered the

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Seeks to rescind Sl. No. 10D of Notification No. 09/2017-Integrated Tax (Rate) dated 28.06.2017 in relation to exemption of IGST on supply of services having place of supply in Nepal or Bhutan, against payment in Indian Rupees
02/2019 Dated:- 4-2-2019 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 2/2019- Integrated Tax (Rate)
New Delhi, the 4th February, 2019
G.S.R. 86 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Counci

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Type of GST to be charged
Query (Issue) Started By: – Kaustubh Karandikar Dated:- 2-2-2019 Last Reply Date:- 5-2-2019 Goods and Services Tax – GST
Got 4 Replies
GST
XYZ (Mumbai) had paid rent towards their Delhi Office taken on rent and Delhi Office had taken input tax credit of the CGST + SGST charged in the Rent Invoice of the landlord. XYZ(Mumbai) had subsequently recovered the amount of rent paid of the Delhi office from their sister concern PQR, Pune by issuing a Service Invoice. XYZ need to charge CGST + SGST or IGST?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 12 (3) of IGST Act, 2017, "the place of supply of services, –
(a) directly in relation to an immovable property, including ser

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ses (a), (b) and (c),
shall be the location at which the immovable property or boat or vessel, as the case may be, is located or intended to be located :
In your case the service is deemed to be provided at the place where the immovable property is located. Since it is located in Delhi, you have to pay CGST and SGST. Even if the rent is collected from another person the said fact will not affect place of supply of service and gst is to be paid accordingly. Only drawback is XYZ cannot avail the credit of gst paid since he is located at Mumbai.
Reply By KASTURI SETHI:
The Reply:
I agree with Sh.Rajagopalan Ranganathan, Sir.
Reply By CASusheel Gupta:
The Reply:
XYZ (Mumbai) Paid rent for Delhi Office
Delhi Office has taken ITC – it mean

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GST ON OCEAN FREIGHT SERVICES -EXPORT SERVICE
Query (Issue) Started By: – Ashok Gandhi Dated:- 2-2-2019 Last Reply Date:- 4-2-2019 Goods and Services Tax – GST
Got 1 Reply
GST
DEAR SIR,
I AM AGENT IN MUMBAI WHO MANAGE OCEAN TRANSPORTATION TO OUTSIDE INDIA. NOW MY CLIENT IS INSISTING TO DO TOTAL FREIGHT BILL IN MY NAME. WHAT IS GST IMPLICATION IF I BILLED LOCALLY FROM MY CLIENT FOR FOREIGN OCEAN TRANSPORTATION.
EXP.: AT PRESENT I AM MANAGING ABC'S OCEAN TRANSPORTATION DIRECTLY

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Interest and Discounts on Deposits Excluded from Aggregate Turnover for GST Composition Scheme Eligibility.
Notifications
GST
Interest receipt or discount on deposits, loans or advances, whic

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GST Classifies Facilitation of Overseas Goods Supply as 'Intermediary Services' by Appellant, Not as Own Supply.
Case-Laws
GST
Intermediary services – pure and mere promotion and marketing services – The service of facilitating a supply of goods between the Principal and the customers is provided by the Appellant to the overseas client. The Appellant is not supplying such goods on his own account – to be classified as an ‘intermediary service’
TMI Updates – Highlights, quick not

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Naturally Bundled Services: Distinguishing Sales from Promotional Activities for Accurate GST Taxation Compliance.
Case-Laws
GST
Naturally bundled services – the question of being naturally bundled does not arise for the reason that every promotional activity with prospective customer does not result in a sale. Further, every sale does not necessarily mean that installation support or after sale support is required.
TMI Updates – Highlights, quick notes, marquee, annotation, news, a

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