Goods and Services Tax

Seeks to insert explanation in an item in notification No. 11/2017 (Rate) by exercising powers conferred under section 11(3) of SGST Act, 2017.
FTX.56/2017/Pt-III/138-17/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 17/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/138.- In exercise of the powers conferred by sub-section (3) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification

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Seeks to amend notification No. 12/2017 (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council in It's 28th meeting held on 21.07.2018.
FTX.56/2017/Pt-III/131-14/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 14/2018
The 24th September, 2018
No. FTX.56/2017/Pt-III/131.- In exercise of the powers conferred by sub-section (1) of section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of Assam in the Finance (Taxation) Department No. 12/2017 (FTX.56/2017/25 dated the 29th June, 2017), published in the Gazette of Assam, Extraordinary, vide number 346, dated the 29th June, 2017, n

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es relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“10A
Heading 9954
Services supplied by electricity distribution utilities by way of construction, erection, commissioning, or installation of infrastructure for extending electricity distribution network upto the tube well of the farmer or agriculturalist for agricultural use.
Nil
Nil”;
(e) against serial number 14, in the entry in column (3), for the words “declared tariff', the words “value of supply” shall be substituted;
(f) against serial number 19A, in the entry in column (5), for the figures “2018”, the figures “2019” shall be substituted;
(g) against serial number 19B, in the entry in column (5), for the figures”2018″, the figures “2019” shall be substituted;
(h) after serial number 24 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“24A
Heading 99

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ertakings or PSUs from the financial institutions.
Nil
Nil;
(k) against serial number 36A, in the entry in column (3), after figures “36”, the word and figures “or 40” shall be inserted;
(l) after serial number 47 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“47A
Heading 9983 or Heading 9991
Services by way of licensing, registration and analysis or testing of food samples supplied by the Food Safety and Standards Authority of India (FSSAI) to Food Business Operators.
Nil
Nil”;
(m) after serial number 55 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“55A
Heading 9986
Services by way of artificial insemination of livestock (other than horses).
Nil
Nil;
(n) after serial number 65A and the entries relating thereto, the following new serial number and entries thereto shall be inserted, na

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of assignment of right to collect royalty and where such amount of goods and services tax paid by mining lease holders is less than the amount of goods and services tax exempted, the exemption shall be restricted to such amount as is equal to the amount of goods and services tax paid by the mining lease holders and the ERCC shall pay the difference between goods and services tax exempted on the service provided by State Government to the ERCC of assignment of right to collect royalty and goods and services tax paid by the mining lease holders on royalty.”;
(o) after serial number 77 and the entries relating thereto, the following new serial number and entries thereto shall be inserted, namely: –
(1)
(2)
(3)
(4)
(5)
“77A
Heading 9995
Services provided by an unincorporated body or a non-profit entity registered under any law for the time being in force, engaged in,-
(i) activities relating to the welfare of industrial or agricultural labour or farmers; or
(ii) promotion of t

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Seeks to prescribe concessional SGST rate on specified handicraft items, to give effect to the recommendations of the GST Council in it's 28th meeting held on 21.07.2018
FTX.56/2017/Pt-III/146-21/2018 Dated:- 24-9-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 21/2018
The 24th September, 2018
No.FTX.56/2017/Pt-III/146.- In exercise of the powers conferred by sub-section (1) of Section 11 of the Assam Goods and Services Tax Act, 2017 (Assam Act No- XXVIII of 2017) (hereafter in this notification referred to as “the said Act”), the Governor of Assam, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby exempts the intra-state supplies of handicraft goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the co

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rative articles of wood (including inlay work, casks, barrel, vats)
6%
4.
4414 00 00
Wooden frames for painting, photographs, mirrors etc.
6%
5.
4420
Statuettes & other ornaments of wood, wood marquetry & inlaid, jewellery box, wood lathe and lacquer work [including lathe and lacquer work, ambadi sisal craft]
6%
6.
4503 90 90 4504 90
Art ware of cork [including articles of sholapith]
6%
7.
4601 and 4602
Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, shola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat]
2.5%
8.
4823
Articles made of paper mache
2.5%
9.
5607, 5609
Coir articles
2.5%
10.
56090020, 56090090
Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhal

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eads and small ware
2.5%
24.
7018 90 10
Glass statues [other than those of crystal]
6%
25.
7020 00 90
Glass art ware [incl. pots, jars, votive, cask, cake cover, tulip bottle, vase]
6%
26.
7113 11 10
Silver filigree work
1.5%
27.
7117
Handmade imitation jewellery (including natural seeds, beads jewellery , cardamom garland]
1.5%
28.
7326 90 99
Art ware of Iron
6%
29.
7419 99
Art ware of brass, copper/ copper alloys, electro plated with nickel/silver
6%
30.
7616 99 90
Aluminium art ware
6%
31.
8306
Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; including Bidriware, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali)
6%
32.
9405 10
Handcrafted lamps (including panchloga lamp)
6%
33.
9401 50, 9403 80
Furniture of bamboo, rattan and cane
6%
34.
9503
Dolls or other toys made of wood or metal or textile materia

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Mountain Valley Springs India Pvt. Ltd., Versus Assistant Commissioner Of Goods and Service Tax, Bengaluru, and Others
GST
2018 (10) TMI 198 – KARNATAKA HIGH COURT – [2019] 64 G S.T.R. 268 (Kar)
KARNATAKA HIGH COURT – HC
Dated:- 24-9-2018
WRIT PETITION NO. 32774 OF 2018 (T-RES)
GST
Dr. VINEET KOTHARI J.
Mrs. Suja Surendran, Advocate for Mrs. Kavitha.N, Advocate for Petitioner.
Mr. T.K. Vedamurthy, AGA for R1 & R2 Mr. Jeevan. J. Neeralgi, Advocate for R3, R4, R5, R6 & R7 Mr. C. Shashikantha, ASG for R8.
ORDER
1. In response to the notice issued by this Court to respondent-Department, learned counsel for respondent-Department Mr. Jeevan J.Neeralgi, has produced before this Court a copy of Notification No.48/2018 – Ce

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e into force on the date of their publication in the Official Gazette.
2. In the Central Goods and Services Tax Rules, 2017,
(i) in rule 117,
(a) after sub-rule (1), the following sub-rule shall be inserted, namely:-
“(1A) Notwithstanding anything contained in sub-rule (1), the Commissioner may, on the recommendations of the Council, extend the date for submitting the declaration electronically in FORM GST TRAN-1 by a further period not beyond 31st March, 2019, in respect of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and in respect of whom the Council has made a recommendation for such extension.”;
(b) in sub-rule (4), in clause (b), in sub-cla

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Extend the period for submitting the declaration in FORM GST TRAN-1 till 31st January, 2019.
F.17(131)ACCT/GST/2017/3855 Dated:- 24-9-2018 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
NOTIFICATION
Jaipur, Dated September 24 ,2018
In exercise of the powers conferred by sub-rule (1A) of rule 117 of the Rajasthan Goods and Services Tax Rules. 201 7 read with section 168 of the Rajasthan Goods and Services Tax Act, 2

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Chhattisgarh Goods and Services Tax Rules, 2017 in certain cases.
04/2018-GST Dated:- 24-9-2018 Chhattisgarh SGST
GST – States
Government of Chhattisgarh
Commercial Tax Department
Commissioner of State Tax
Atal Nagar, Raipur, 24th September, 2018
Order No. 4/2018-GST
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117(1A) of the Chhattisg

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Guidelines for deductions and deposits of TDS by the DDO under GST.
G.O.MS.No. 482 Dated:- 24-9-2018 Andhra Pradesh SGST
GST – States
Andhra Pradesh SGST
Andhra Pradesh SGST
GOVERNMENT OF ANDHRA PRADESH
–
REVENUE (COMMERCIAL TAXES-II) DEPARTMENT
G.O.MS.No. 482 Dated: 24-09-2018
ORDER:
Section 51 of the APGST Act 2017 provides for deduction of tax by the Government Agencies (Deductor) or any other person to be notified in this regard, from the payment made or credited to the supplier (Deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds two lakh and fifty thousand rupees. The amount deducted as tax under this section shall be paid to the Government by deductor within ten days after the end of the month in which such deduction is made along with a return in FORM GSTR-7 giving the details of deductions and deductees. Further, the deductor has to issue a certificate to the deductee mentioning therein the contrac

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the Constitution, as such activities are treated neither supply of goods nor supply of services as per the Government of India notification no 14/2017-Central Tax (Rate) dated 28.06.2017 and State GO.Ms. No.261, Revenue (CT-II) Dept., dated 29.06.2017.
3. The subject section which provides for tax deduction at source was not notified to come into force with effect from 1st July, 2017, the date from which GST was introduced. Government of India has notified that these provisions shall come into force with effect from 1st October, 2018, vide Notification No. 50/2018 -Central Tax dated 13th September, 2018 and the Government of Andhra Pradesh also issued notification in GOMs No.476, Revenue (CT-II) department, dated:20-09-2018.
4. For payment process of Tax Deduction at Source under GST, two options can be followed, which are as under:
Option I: Generation of challan for every payment made during the month
Option II: Bunching of TDS deducted from the bills on weekly, monthly or any pe

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s GSTIN) and generate the CPIN (Challan). In the CPIN he shall have to fill in the desired amount of payment against one/many Major Head(s) (CGST/SGST/IGST) and the relevant component (e.g. Tax) under each of the Major Head.
iii. While generating the CPIN, the DDO will have to select mode of payment as either (a) NEFT/RTGS or (b) OTC. In the OTC mode, the DDO will have to select the Bank where the payment will be deposited through OTC mode.
iv. The DDO shall prepare the bill on state payment portal for submission to the respective payment authorities.
v. In the Bill,
a) the net amount payable to the Contractor/Supplier/Vendor ; and
b) 2% as TDS will be specified
vi. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
vii. In case of the OTC mode, the DDO will have to request the payme

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tion II – Bunching of deductions and its deposit by the DDO
8. Option-I may not be suitable for DDOs who make large number of payments in a month as it would require them to make large number of challans during the month. Such DDOs may exercise this option wherein the DDO will have to deduct the TDS from each bill, for keeping it under the Suspense Head. However, deposit of this bunched amount from the Suspense Head can be made on a weekly, monthly or any other periodic basis.
9. Following process shall be followed by the DDO in this regard:
i. The DDO shall prepare the Bill based on the Expenditure Sanction. The Expenditure Sanction shall contain the (a) Total amount, (b) net amount payable to the Contractor/Supplier/Vendor and (c) the 2% TDS amount.
ii. The DDO shall prepare the bill on payment portal of State Government for submission to the respective payment authorities.
iii. In the Bill, it will be specified
a. the net amount payable to the Contractor; and
b. 2% as TDS

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attach a certified copy of the record maintained by him in this regard.
ix. The payment authority will pass the bill by clearing the Suspense Head operated against that particular DDO after exercising necessary checks.
x. In case of NEFT/RTGS mode, the DDO will have to mention the CPIN Number (as beneficiary's account number), RBI (as beneficiary) and the IFSC Code of RBI with the request to payment authority to make payment in favour of RBI with these credentials.
xi. In case of the OTC mode, the DDO will have to request the payment authority to issue Government Cheque in favour of one of the authorized Banks.
The Cheque may then be deposited along with the CPIN with any of branch of the authorized Bank so selected by the DDO.
xii. Upon successful payment, a CIN will be generated by the RBI/Authorized Bank and will be shared electronically with the GSTN Portal. This will get credited in the electronic Cash Ledger of the concerned DDO in the GSTN Portal. This can be viewed and the

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ITC on Exempted item
Query (Issue) Started By: – Subhas Prasad Dated:- 23-9-2018 Last Reply Date:- 26-10-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Sir
Good Evening
I want to know that if any one dealing with Exempted item means the final product is exempted in GST but the some of consumable item are taxable then he should claim her ITC or not
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If the consumables are part and parcel of the final product supplied wh

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GST Showing Initiated
Query (Issue) Started By: – Anurag singh Dated:- 23-9-2018 Last Reply Date:- 27-10-2018 Service Tax
Got 4 Replies
Service Tax
GST payment done Today thru e-payment mode is not reflecting in GST portal. The amount is already debited in bank account Deposit Status as per GST TOOL is "INITIATED
Reply By KASTURI SETHI:
The Reply:
Nothing to worry. My client also faced such problem. The amount debited from client's bank account was shown in his Electronic

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Leno Bags Made of Woven Polypropylene Fabric Classified Under Tariff Sub Heading 63053300, No Plastic Coating Included.
Case-Laws
GST
Classification of goods – ‘Leno Bags’, made by the Applicant and declared by them to be made from woven Polypropylene fabric using strips or the like of width not exceeding 5 mm and without any impregnation, coating, covering, or lamination with plastics, are to be classified under Tariff Sub Heading 63053300.
TMI Updates – Highlights, quick notes

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Input Tax Credit Denied for Railway Freight on ATF and Non-Taxable Supplies from Haldia Refinery to Export Warehouse.
Case-Laws
GST
Input tax credit – railway freight – ATF and other non-taxable supplies from the Applicant’s Haldia Refinery to the export warehouse of Indian Oil Corporation Ltd at Raxaul are not zero rated supplies. They are non-taxable supplies – ITC of the GST paid on the railway freight not allowed.
TMI Updates – Highlights, quick notes, marquee, annotation, new

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EPC Contract Case: Sub-Contractor Supplies Deemed Independent, Tax Rates to be Determined Separately for Solar Plant Project.
Case-Laws
GST
Supply of turnkey Engineering, Procurement & Construction (EPC) Contract for construction of a solar power plant – Nature of supplies made by sub-contractors – the supplies made by the sub-contractor to the Appellant are independent supplies – applicable rate of tax to be decided accordingly.
TMI Updates – Highlights, quick notes, marquee, annot

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Photovoltaic Module Supply Not a Naturally Bundled Composite Supply with Other Components in Solar Power Plants.
Case-Laws
GST
Composite supply – natural bundling – The supply of the PV module which is the major component of the Solar Power Plant is not naturally bundled with the supply of the remaining components & parts of the Solar Power Plant and the supply of the services of Erection, Installation and Commissioning of the Solar Power Plant.
TMI Updates – Highlights, quick notes

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Hospital Rent Subject to GST Despite Offering Lifesaving Services Like Cardiology and Emergency Care.
Case-Laws
GST
Levy of GST – Rent payable by a Hospital – whether GST is leviable on the r

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Cattle feed in cake form classified under Chapter Heading 23099010 exempt from GST.
Case-Laws
GST
Classification of goods – The product 'Cattle feed in cake form' manufactured by the Applican

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5% Tax Rate Applied to Food Services at Canteens; No Input Tax Credit Available for Applicant.
Case-Laws
GST
Catering Service – Applicant is engaged in supplying food and beverages at the can

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GST Exemption: Services Contract with Local or Government Authority Reviewed by Project Management Consultant for Compliance.
Case-Laws
GST
Pure services contract – Services provided to Local Authority or Governmental Authority or Government Entity – PMC shall review detailed designs prepared and submitted by the Contractor for execution purposes keeping in view the applicable technology, applicable regulations and guidelines and the Employer's Requirements. – Eligible for exemption.

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Borrowing Costs from Member Loans Deemed Taxable Supply Under GST Regulations.
Case-Laws
GST
Taxable Supply – Borrowing Cost – Whether Consideration represented by way of Borrowing Cost recei

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GST ON CONCESSIONAL FOOD TO EMPLOYEES
Query (Issue) Started By: – CABIJENDERKUMAR BANSAL Dated:- 22-9-2018 Last Reply Date:- 27-10-2018 Goods and Services Tax – GST
Got 8 Replies
GST
Dear All,
I have a query regarding GST treatment on Concessional Food to employees.
For example:- company is getting Tiffin from outside @40 Rs. and charging to employees and contractor workers @15 rs. balance 25 rs. is contributed by company.
Our query is, on which amount we should charge GST ? Whether on 15rs. or 40 rs. or (40+10%= 44) and take credit of GST on purchase of 40 rs./-
Thanks,
Gorav Goyal
8447589778
Reply By Yash Jain:
The Reply:
Dear Sir,
Please charge GST On value as being recovered from the Employees Only. (Rs.15)
Regard

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10th july, if the amount is part of appointment clause need not pay the GST.
In case of contractor you have to pay the GST amount of ₹ 40/- i/o ₹ 15.
This is my view other expert valuable comments are awaited.
Reply By CABIJENDERKUMAR BANSAL:
The Reply:
Thanks for the reply.
as per our GST Auditors, they are asking to raise invoice @44 and taken credit on 40. That means we need to pay GST on extra amount @4 (44-40) which is extra cost to the company.
Their view is Employee and employer is related party as per GST Act, and valuation provisions will apply and 10% will be added to cost i.e. 40+10%=44
and credit will be taken on 40 ( invoice recd. from canteen food supplier).
Pls. clarify.
Reply By Ganeshan Kalyani:
The R

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E-commerce Platforms Must Collect 1% Tax on Inter-State Supplies by Other Sellers, Except Agents.
Notifications
GST
Every electronic commerce operator, not being an agent, shall collect an am

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TCS PROVISIONS ON ELECTRONIC COMMERCE OPERATOR w.e.f. 01.10.2018
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 22-9-2018

Section 52 of CGST Act governs the provision of TCS in case of Electronic Commerce Operator(here after referred as'ECO'). By press release dated 26/6/2017, Government has deferred the applicability of provisions of Section 52 relating to TCS, until further notice. The GST Council in their 22nd meeting held on 6th October, 2017 at New Delhi decided that operationalisation of TCS provisions shall be postponed till 31.03.2018. Thereafter, vide press release Dt.10/03/18, Government during 26th meeting of GST council held in New Delhi, decided that provisions relation to TCS stand suspended till 30.06.18. Then again vide press release Dt.29.06.18 provisions of Section 52 were suspended till 30.09.18 by the Government.Now finally, vide Notification no. 51/2018- Central Tax, Dt. 13.09.18 provisions of section 52 shall come in force from 01.10.2018,

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ity is there to return the goods too. To capture the unreported sales by vendors through ECO, Government has introduced provisions of TCS in GST Act. ECO is required to collect TCS of 1% from net taxable value of supplies made through them. For an example,suppose a certain product is sold at ₹ 10000/- through an Operator by a seller. The Operator would collect tax @ 1% of the net value of ₹ 10000/- i.e. ₹ 100/- as TCS. Further, following definitions are relevant before we proceed to analyse section 52 of CGST Act:-
* According to Section 2(45) of CGST Act, “Electronic commerce operator” means any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
* According to Section 2(44) of CGST Act, “Electronic commerce” means the supply of goods or services or both, including digital products over digital or electronic network.
Section 52 of CGST Act and its analysis:
As per above section, 'Every Electronic commerce ope

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es by way of providing accommodation in hotel, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, except where such hotel, guest house etc. are liable for registration.
RATE OF TCS, COLLECTION AND PAYMENT OF TAX
Tax shall be collected by ECO @ 1% of net value of taxable supplies made through it, where payment of such supplies has to be collected by ECO.After determining the value of turnover as stated above, tax has to be collected on monthly basis.
Tax collected shall be deposited by the ECO to the Government within 10 days after the end of the month in which such collection is made. Tax collected has to be bifurcated in IGST, CGST, SGST and Union territory tax as is charged on invoice and deposited accordingly. Meaning, in case of Intra- state transaction TCS will be bifurcated in (0.5% CGST+ 0.5% SGST) and shall be deposited accordingly. While in case of Inter-state transaction, TCS of 1% will be deposited towards IGST as pe

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year.
MATCHING CONCEPT
Most important aspect is matching of details filed by ECO in GSTR-8 and by supplier in GSTR 1. Both the details should match. In case of discrepancy, both the parties shall be communicated discrepancies. The discrepancies shall be communicated in Form GST-MIS-3 to the supplier and GST MIS-4 to the ECO. As per CGST Rules 79(2) & 79(3) both of them should rectify the same. If rectification is not done in the month of communication of discrepancy, and if value of outward supply declared by operator is more than that of supplier, tax liability to the extent of discrepancy shall be added to output tax liability of supplier in following month in which discrepancy was communicated. Concern supplier is required to pay the tax along with the interest specified.
DEPARTMENT MAY CALL DETAILS
The department may issue a notice to theoperator to furnish details about:
* Supplies of goods/or services effected during any period, or
* Stock of goods held by the suppliers

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Stock Valutaion while ttransferring to Branches in different states
Query (Issue) Started By: – ravi kiran Dated:- 22-9-2018 Last Reply Date:- 22-9-2018 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir
We seek your guidlines.
1) Head office in one state and branches in different states having different GST Numbers under the same PAN No.
2) Balance sheet is one only for Head office and its branches accross different states under same PAN No
3) Query: Stock transfers from Head office to branches to be valued at cost price or any profit to be added?
4) We are importing goods in head office and transferring to branches. We have landed cost available.
5) Do we need to transfer the goods to branches at cost price or do w

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l will be accepted as open market value provided whatever duties of Customs paid is included in the open market value, that is, landed cost+ Customs duties payable.
Q.5: – According to rule 28 of CGST Rules, 2017, "the value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall-
(a) be the open market value of such supply;
(b) if the open market value is not available, be the value of supply of goods or services of like kind and quality;
(c) if the value is not determinable under clause (a) or (b), be the value as determined by the application of rule 30

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paid or payable for the said supply of goods and or services where the supplier and the recipient of the supply are not related and price is the sole consideration for the supply.
In your case since you are related parties, the value of supply shall be
i) Open Market Value
ii) Value of supply of " like kind and quality "
iii) Value determined by rule 4 or 5
You can recheck and ensure the open market value of the similar goods and go ahead.
If not available follow rule 4 which says " Cost of the goods plus 10% ".
You may refer Sec.15 of the Act for more clarity.
Thanks..
Our experts may modify wherever required.
Reply By Yash Jain:
The Reply:
Dear Sir,
As per Rule 28 (In Reference to Section 15 of CGST Act (R

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Seizure Order Overturned Due to Missing E-Way Bill; No Intentional Law Violation Found by Petitioners Before Feb 2018.
Case-Laws
GST
Seizure order – E-way bill not accompanied – neither it can be said that Petitioners have deliberately committed any fault or disobeyed law intentionally or fraudulently, particularly when respondent-authorities themselves were not very clear – Order of Seizure of goods for the period prior to 1.2.2018 set aside.
TMI Updates – Highlights, quick notes,

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State authorities can detain and seize goods during inter-state movement under IGST Act to prevent tax evasion.
Case-Laws
GST
Jurisdiction of state authorities to detain and seize the goods under inter-state movement under IGST Act – Officers of State are also competent for search, seizure and imposition of penalty in respect of violation of Central Enactments. Moreover, provisions relating to search and seizure are not for the purpose of imposition of a new liability but to regulate fi

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Turmeric commission agents' services to agriculturists under Heading 9986 attract 'NIL' CGST and SGST rates.
Case-Laws
GST
Levy of GST – The service by the Commission Agents as per the submis

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