Goods and Services Tax

APPLICABILITY OF REVERSE CHARGE MECHANISM TO UNREGISTERED PERSON
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 18-6-2018

Levy of tax
Section 9 of the Central Good and Services Tax Act, 2017 ('Act' for short) provides for the levy of goods and services tax ('tax' for short). Section 9(1) provides that there shall be levied a tax called the central goods and services tax on all intra-State supplies of goods or services or both, except on the supply of alcoholic liquor for human consumption, on the value determined under section 15 and at such rates, not exceeding twenty per cent., as may be notified by the Government on the recommendations of the Council and collected in such manner as may be prescribed and shall be paid by the taxable person.
Reverse charge mechanism
Section 2(98) of the Act defines the expression 'reverse charge' as the liability to pay tax by the recipient of supply of goods or services or both instead of the supplier of such

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ply of such goods or services or both.
Section 5(4) of Integrated Goods and Services Tax Act, 2017 provides that the integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by such person on reverse charge basis as the recipient and all the provisions of this Act shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.
Section 9(4) of CGST Act and section 5(4) of IGST Act clearly provides that the central tax, as the case may be, the integrated tax in respect of the supply of taxable goods or services or both by a supplier, who is not registered, to a registered person shall be paid by the recipient who is a registered person shall be paid such person on reverse charge basis as the recipient. From the above said provisions it can be inferred that if any supply of goods or services provide d by a unregistered

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

an unregistered person and received the supply of goods or services or both from an unregistered person is not required to collect tax. Once an unregistered person, as a recipient, is not required to pay service tax under reverse charge mechanism he is also not required to register under the Act.
Advance Ruling
In re 'Joint Plant Committee' – 2018 (4) TMI 809 – AUTHORITY FOR ADVANCE RULING , WEST BENGAL the applicant is a nonprofit organization set up by the Central Government. The applicant declares that it has not been registered under any of the repealed acts and wants a ruling on whether it is required to be registered under CGST/WBGST Act. The functions of the applicant include management and operation of the Steel Development Fund and other funds accumulated under the Iron & Steel (Control) Order, 1956, study and analysis of and maintenance of comprehensive data base on market situation in the Iron & Steel Sector including fluctuation in market price, production, availability

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

NEW ADVANCE RULINGS IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 18-6-2018

Advance rulings are important in any tax law as it provides a forum for clarification and possible interpretation of statutory provisions. Moreover, it conveys the legislative intention from the revenue's view point. Provisions of advance ruling are contained in section 95 to 106 of CGST Act, 2017 and State / UT GST enactment. Rules 103 to 107 of also provide for forms, manner, certification etc.
Advance Ruling is a guidance sought in advance from the prescribed authority. Advance ruling is, therefore,
(a) a process of determination,
(b) by the prescribed authority only,
(c) of a question of law or fact,
(d) relating to liability of GST,
(e) on proposed supply transaction,
(f) to be undertaken by an applicant.
The broad objectives for setting up advance ruling mechanism are:
* To provide certainty in tax liability in advance in relation to an activity proposed t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

We discuss hereunder few recent advance rulings in order to provide summarized version of the ruling but these needs to be read in the background of the question involved:
Advance ruling on taxability of hotel accommodation services in relation to SEZ
Where the applicant was providing hotel accommodation / restaurant services to employees and guests of units located in Special Economic Zones (SEZ) and charging CGST and SGST at applicable rates which was objected to by SEZ units on the ground that being zero rated supply, rate of GST should be Nil, the Authority for Advance Ruling held that the supplies of goods or service towards the authorized operations shall be treated as supplies to SEZ Unit. Further, the place of supply of the services by way of lodging in a hotel shall be the location at which the immovable property (hotel) is located and the place of supply of restaurant and catering services shall be the location where the services are actually performed. Therefore, the ho

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

is a concept of accounting and applies to the business of the company as a whole. Transfer of a going concern means the transfer of a running business which is capable of being carried on by the purchaser as an independent business.
In the instant case, the applicant had not furnished any documentary evidence to establish that the Applicant is a going concern except their admission that it is an ongoing business and the transaction proposes to transfer all the assets and liabilities to the new owner. It implies that the business will continue in the new hands with regularity and a nature of permanency.
The sale of a going concern by a business house would not attract tax under the Goods and Services (GST) regime. [IN RE : M/S RAJASHRI FOODS PVT. LTD [ 2018 (5) TMI 1651 – AUTHORITY FOR ADVANCE RULING – KARNATAKA ]- Case No. KAR ADRG 6/2018 (AAR Karataka) dated 23.04.2018 – yet to be reported].
Advance Ruling on EPC contracts
The Applicant is an EPC contractor and enters into contra

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s Private Limited, In re 2018 (5) TMI 854 – AUTHORITY FOR ADVANCE RULING – MAHARASHTRA ].
Advance ruling on GST on interest
The applicant, Del Credere Agent (DCA), filed an application before the Authority Advance Ruling seeking advance ruling on the taxability of interest amount charged by it on short term loan given to the buyers of material. It clarified that the role of the DCA was limited to booking of order and to ensure that payment will be made to the principal in case of default of the customer. In the entire transaction neither principal supplies the goods to DCA, nor does DCA supply the goods to customers.
The Authority for Advance Ruling ruled that the interest was the consideration towards loan extended to the customers, not towards the payment of consideration for supply of goods by the principal to the customers. Further, as per S. No. 27 of Notification No. 12/2017-Central Tax (Rate),in case of services by way of extending loans, the consideration represented by wa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

F.H. METALS Versus THE ASSISTANT STATE TAX OFFICER, KARUKUTTY, THE ASSISTANT STATE TAX OFFICER, KARUKUTTY AND THE COMMISSIONER OF STATE TAX, THIRUVANANTHAPURAM
GST
2018 (7) TMI 1742 – KERALA HIGH COURT – TMI
KERALA HIGH COURT – HC
Dated:- 18-6-2018
W. P. (C). No. 19980 of 2018
GST
MR. P. B. SURESH KUMAR, J.
FOR THE PETITIONER(S) : SRI.AJI V.DEV AND SMT.O.A.NURIYA
FOR THE RESPONDENT(S) : SRI.V.K.SHAMSUDHEEN
JUDGMENT
Petitioner seeks release of the goods detained by the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Clarifications of certain issues under GST
14/2018-19-GST Dated:- 18-6-2018 Goa SGST
GST – States
Government of Goa
Department of Commercial Taxes
Vikrikar Bhavan,
Panaji Goa 403001
(Circular No. 14/2018-19-GST)
CCT/26-4/2017-2018/1103
Dated: 18th June, 2018
Subject: Clarifications of certain issues under GST- regarding
Representations have been received seeking clarification on certain issues under the GS"I' laws. The same have been examined and the clarifications on the same are as below:
Sl.No.
Issue
Clarification
1.
Whether services of short-term accommodation, conferencing, banqueting etc. provided to a Special Economic Zone (SEZ) developer or a SEZ unit should be treated as an inter-State supply (under section 7(5)(b) of the IGST Act, 2017) or an intra-State supply (under section 12(3)(c) of the IGST Act, 2017)?
1.1 As per section 7(5) (b) of the Integrated Goods and Services Tax Act, 2017 (IGST Act in short), the supply of goods or services or bot

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

that services of short term accommodation, conferencing, banqueting etc., provided to a SEZ developer or a SE7, unit shall be treated as an inter-State supply.
2.
Whether the benefit of zero rated supply can be allowed to all procurements by a SEZ developer or a SEZ unit such as event management services, hotel and accommodation services, consumables etc.?
2.1 As per section 16(1) of the IGST Act, “zero rated supplies” means supplies of goods or services or both to a SEZ developer or a SEZ unit. Whereas, section 16(3) of the IGST Act provides for refund to a registered person making zero rated supplies under bond/LUT or on payment of integrated tax, subject to such conditions, safeguards and procedure as may be prescribed. Further, as per the second proviso to rule 89(1) of the Goa Goods and Services Tax Rules, 2017 (Goa GST Rules in short), in respect of supplies to a SEZ developer or a SEZ unit, the application for refund shall be filed by the:
(a) supplier of goods after such g

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

one, the benefit of zero rated supply shall be available in such cases to the supplier.
3.
Whether independent fabric processors (job workers) in the textile sector supplying job work services are eligible for refund of unutilized input tax credit on account of inverted duty structure under section 54(3) of the Goa GST Act, 2017, even if the goods (fabrics) supplied are covered under notification No. 38/1/2017-Fin(R&C)(5/2017-Rate) (here in after referred as notification) dated 30.06.2017?
3.1 Notification dated 30.06.2017 specifies the goods in respect of which refund of unutilized input tax credit (ITC) on account of inverted duty structure under section 54(3) of the Goa GST Act shall not be allowed where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies of such goods. However, in case of fabric processors, the output supply is the supply of job work services and not of goods (fabrics).
3.2 Hence, it is clarified

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Joint Commissioner of GST & Central Excise, The Assistant Commissioner of GST & Central Excise Versus M/s Cheran Cements Limited (DEFUNCT)
Service Tax
2018 (6) TMI 1304 – MADRAS HIGH COURT – 2018 (361) E.L.T. 962 (Mad.) , [2019] 69 G S.T.R. 138 (Mad)
MADRAS HIGH COURT – HC
Dated:- 18-6-2018
W.A.(MD)No.709 of 2018, C.M.P(MD)No.4075 of 2018
Service Tax
K. Ravichandrabaabu And T. Krishnavalli, JJ.
For the Appellants : Mr.B.Vijay Karthikeyan
For the Respondent : Mr.S.Karunakar for Mrs.S.Mahalakshmi
JUDGMENT
[ Judgment of the Court was delivered by K. Ravichandrabaabu, J. ]
This writ appeal is directed against the interim order of stay granted by the writ Court at the time of hearing the writ petition for admission, subject to a condition that the writ petitioner pays a sum of Rs. 2,50,000/- within a period of three weeks.
2.The appellants are the respondents before the writ Court. The respondent before us, as the writ petitioner, challenged the Order-in- Ori

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

it petitioner was already under attachment as early as in the year 2011 itself and consequent upon such attachment, e-auction was conducted and third party successful bidder has also emerged on 16.03.2018. He further submitted that a delivery order has been issued in the name of the successful bidder on 20.03.2018. Thus, he submitted that suppressing all those facts, the writ petition has been filed before this Court only to get an interim order, so as to prolong the proceedings one way or other. He further submitted that when the writ petition itself ought not to have been entertained, granting of interim order itself is erroneous. In support of such submission, he relied on a recent decision of the Apex Court reported in (2018)3 SCC 85 [State Bank of Travancore vs. Mathew K.C].
4.Per contra, the learned counsel appearing for the respondent/ writ petitioner submitted that as the company itself was closed as early as in the year 2008 much earlier to the order of the adjudicating autho

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s) and such appeal shall also to be filed within the prescribed period of limitation. It is the case of the writ petitioner that they are not aware of the order passed by the adjudicating authority. However, they have chosen to keep quit for seven years and suddenly approached this Court now and filed the writ petition, when the respondents brought the properties of the writ petitioner for public auction.
8.Though it is contended by the learned counsel for the writ petitioner that the petitioner was not aware of the order impugned in the writ petition, we are not inclined to accept such contention. The averment made at paragraph 9 of the affidavit would only indicate that such order was only not brought to the knowledge of the higher management and not that the said order was not at all within the knowledge of the writ petitioner. In fact, in the very same paragraph, it is stated that the impugned order itself could not be traced and with great difficulty, they have managed to find ou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

t to challenge before the appropriate forum immediately, the writ petitioner cannot be heard to say that due to financial crunch, the challenge was not made immediately. Therefore, we find force in the submission made by the learned senior standing counsel for the appellants with regard to the very maintainability of the writ petition firstly on the ground of delay. Even otherwise, it is well settled that when an effective alternative remedy is available under the relevant statute, filing of the writ petition cannot be entertained, more particularly, in fiscal matters. At this juncture, it is useful to refer to the following decisions:-
1) M/s.Nivaram Pharma Private Limited rep.by its Director Sardarmal M.Chordia, Madras -vs- The Customs, Excise and Gold (Control) Appellate Tribunal, South Regional Bench, Madras and others reported in (2005) 2 MLJ 246(DB)
2) United Bank of India -vs- Satyawati Tondon and others reported in (2010) 8 SCC 110
3) Raj Kumar Shivhare -vs- Assistant Di

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

follows:-
“16. It is the solemn duty of the Court to apply the correct law without waiting for an objection to be raised by a party, especially when the law stands well settled. Any departure, if permissible, has to be for reasons discussed, of the case falling under a defined exception, duly discussed after noticing the relevant law. In financial matters grant of ex- parte interim orders can have a deleterious effect and it is not sufficient to say that the aggrieved has the remedy to move for vacating the interim order. Loans by financial institutions are granted from public money generated at the tax payer's expense. Such loan does not become the property of the person taking the loan, but retains its character of public money given in a fiduciary capacity as entrustment by the public. Timely repayment also ensures liquidity to facilitate loan to another in need, by circulation of the money and cannot be permitted to be blocked by frivolous litigation by those who can afford t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

oner is able to show that its case falls within any of the exceptions carved out in Baburam Prakash Chandra Maheshwari v. Antarim Zila Parishad, Whirlpool Corpn. v. Registrar of Trade Marks and Harbanslal Sahnia v. Indian Oil Corpn. Ltd. and some other judgments, then the High Court may, after considering all the relevant parameters and public interest, pass an appropriate interim order.”
17. The writ petition ought not to have been entertained and the interim order granted for the mere asking without assigning special reasons, and that too without even granting opportunity to the appellant to contest the maintainability of the writ petition and failure to notice the subsequent developments in the interregnum. The opinion of the Division Bench that the counter-affidavit having subsequently been filed, stay/modification could be sought of the interim order cannot be considered sufficient justification to have declined interference.”
11.Considering the above stated law laid down by t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Non existance of principal place of business
Query (Issue) Started By: – bk r Dated:- 16-6-2018 Last Reply Date:- 25-6-2018 Goods and Services Tax – GST
Got 6 Replies
GST
I am registered with GST Haryna having a principal place of business at A with additional place of buisness at B . The additional place of business was earlier registered with the Central Excise as Registered dealer and we take handsome amount as transitional credit in respect of purchase made by Additional place of business. The department asked telephonicaly to submit the record we submit all the documents regarding stock receipt and invoices regarding puchase of material in respect of additional place of business. There is no physical business activity at t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

g of Trans 1 credit availed and other ITC availed during July to March 2018 in respect of additional place of business,as they proposed cancellation w.e.f. 01/07/2017. there is no activity at the principal place of business. Whether the department action for cancellation of registration w.e.f. 01/07/2017 is correct and proposal regarding recovery of Trans 1 credit and other ITC availed during 01/07/2017 to March 2018 is also correct. My additional place of business is working at the declared place. whether it is necessary to have premises for principal place of business when there is no physical business from that place. .
.
Reply By KASTURI SETHI:
The Reply:
Vacant plot found by the Department' s Officers is a very very serious matt

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

issue SCN for cancel of registration and disallowed of tran 1 credit and ITC. However Additional place of business is exist. Is there any other channel to challange the deptt action
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
The Department's action is right but you will be given opportunity to defend yourself. Without affording an opportunity for personal hearing, registration cannot be cancelled. First issue is to save registration. Claiming ITC comes thereafter. Anyhow you will have to fight for your legal rights. You are to prove your bona fides.
In view of circumstances and facts explained by you, I think that you will be able to prove that you have acted in a bona fide manner. Once your bona fides are established, you

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Applicant Seeks to Carry Forward Transitional Credit; Must Meet Five Conditions u/s 146(6) for ITC Eligibility.
Case-Laws
GST
Transitional Credit – carry forward of Credit – applicant was availing the benefit of composition scheme under the Uttarkhand VAT laws – if the applicant fulfills all the 5 conditions as enumerated within the provision of section 146(6), he will be eligible for ITC of transitional credit.
TMI Updates – Highlights, quick notes, marquee, annotation, news, alert

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Adjudicating Authority's Service Tax Demand Valid Despite GST Transition; Petition Dismissed on Timing Grounds.
Case-Laws
Service Tax
Demand of service tax – obligation on the part of adjudic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re : Rhizo Organic
GST
2018 (7) TMI 965 – AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – 2018 (14) G. S. T. L. 600 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULINGS, RAJASTHAN – AAR
Dated:- 16-6-2018
ADVANCE RULING NO. RAJ/AAR/2018-19/04
GST
MR NITIN WAPA, MEMBER CENTRAL TAX AND MR SUDHIR SHARMA, MEMBER STATE TAX
FOR THE APPLICANT : MR B. S. Yadav, Managing Director
RULING
SUBMISSION OF THE APPLICANT
1. M/s RHIZO Organic, E-l 1, Phase-IInd, RIICO, Hanumangarh Jn. (hereinafter referred to as 'Applicant') engaged in the manufacturing of Bio-Fertilizers, submitted an application, seeking an Advance Ruling that Whether the Bio Fertilizer covered under the definition of Organic Manure (HSN code 3101) and What is the rate of GST applicable on Bio Fertilizer if it is not covered under Organic Manure (HSN Code: 3101)
2. The applicant has submitted a copy of The Fertilizer (Control) Order 1985, Ministry of Agriculture and Rural development regarding definition of Biofert

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ments has stated that Bio Fertilizers are not covered under the definition of Organic Fertilizers . Organic fertilizers means substance made up of one or more unprocessed materials of biological nature (plant/animal) and may include unprocessed minerals materials that have been altered through micro biological decomposition process. While Bio fertilizers means the product containing carrier based (solid or liquid) living microorganisms which are agriculturally useful in terms of nitrogen fixation, phosphorus solubilisation or nutrient mobilization, to increase the productivity of the soil and/or crop. Further he as stated that bio fertilizers are not exempted from GST if put in unit containers bearing registered brand name and fall under Tariff Item 3101 and are chargeable at 2.5% CGST+ 2.5% SGST total GST of 5% .
Issues to be decided:
5. The issue involved in this case is that, Whether the Bio Fertilizer covered under the definition of Organic Manure (HSN code 3101) and What is the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

maize and rice.
c. Azotobacter, Clostridium, Aerobacter, Methanobacterium are free living bacteria which fix atmospheric nitrogen.
d. The leaves of Azolla (an aquatic pteridophyte) have large number of plants of Anabaena (a blue green algae) which have the capacity to fix atmospheric nitrogen which is made available to Azolla.
e. Many free living blue-green algae (Anabaena, Nostoc, Aulosira) fix atmospheric nitrogen. Nostoc is placed in the rice crop and provides nitrogen to rice.
f. Mycorrhiza : It is the symbiotic relationship between roots of higher plants and fungi.
6.2 As regard the classification of Bio-Fertilizers within the HSN Code 3101 as described in the Schedule I and Schedule II of GST?
(A) Entry at HSN Code 3101 in the Schedule I of rate of GST on Goods, comprising of'List of Goods at NIL Rate' states as below:-
“All goods and organic manure other than those put up in unit container and,-(a) bearing a registered brand name; or (b) bearing a brand name on whic

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

'ble Mr. Justice N. Santosh Hegde and Hon'ble Mr. Justice Bisheshwar Prasad Singh on 12-8-2002 dismissed on merits the Civil Appeal Nos. 4970-72 of 2002 filed by Commissioner of Central Excise against the CEGAT order Nos. 74-81/2001-C, dated 31-5-2001 and reported in 2001 (131) E.L.T. 355 (Tri.) (Northern Minerals Ltd. v. Commissioner). While dismissing the Civil Appeal the Supreme Court passed the following order :-
The Appellate Tribunal in its order, in question had held that “Dhanzyme” is a bio-fertiliser being a plant growth promoter only, thus classifiable under sub-heading 3101.00 of Central Excise Tariff Act, 1985 and chargeable to nil rate of duty and not classifiable under sub-heading 3808.20 ibid as plant growth regulator.
7. Therefore the Bio-Fertilizers, other than those put up in Unit Container and bearing a brand name will covered under Schedule I of rate of GST on Goods and would attracts NIL rate of duty and if the Bio-Fertiliser is put up in Unit Container and bear

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

In Re : Habufa Meubelen B.V.
GST
2018 (7) TMI 883 – AUTHORITY FOR ADVANCE RULING – RAJASTHAN – 2018 (14) G. S. T. L. 596 (A. A. R. – GST)
AUTHORITY FOR ADVANCE RULING – RAJASTHAN – AAR
Dated:- 16-6-2018
RAJ/AAR/2018-19/05
GST
Nitin Wapa (Member) and Sudhir Sharma (Member)
Present for the applicant : Sh. Keshav Malloo, CA (Authorised Representative)
RULING
(A) SUBMISSION OF APPLICANT:
M/s. Habufa Meubelen B.V. (hereby referred to as HO), is a company originally incorporated in Netherlands.
1.1 The applicant is the Indian Office of M/s. Habufa Meubelen B.V.(HO) which is established as a Liaison Office at C-36, Raghu Marg, Main Hanuman Nagar, Vaishali Nagar, Jaipur (Raj.) w.e.f. 18.12.2007, with the prior permission of RBI subject to various conditions.
1.2 The conditions of Indian Office of M/s. Habufa Meubelen B.V. are:-
a.  Except proposed liaison work, the office in India shall not undertake any activity of a trading, commercial or industrial nature n

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

office.
e.  All the liabilities in India including arrears of gratuity and other benefits to employees etc. of the branch/ office will be met or adequately provided for by HO.
1.3 The liaison office does not have any independent revenue or clients. The office has been established for the purpose of liasoning with the suppliers with regard to quality control of goods. The purchase order or contracts are entered with the clients with the HO and liaison office does not enter into any contract with the clients. Payments for the supplies are made by HO directly to the account of supplier and all the expenses incurred by liaison office is claimed from HO as per clear instructions of RBI.
1.4. The salaries of the employees are remitted by the HO to such office which further pay the same to the employees working there. The HO also reimburses the other expenses incurred by the office for their operation The expenses are in the nature of rent, security, electricity, travelling etc Since

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e of supply of such service?
(C) SUBMISSION BY THE APPLICANT
3. The applicant has submitted the following submissions in their support.
3.1 There is no flow of services and there is no consideration flowing between HO and Liaison Office, as per Section 9 of the CGST Act 2017 GST is not applicable on any transaction which is not covered under the scope of the term supply' as defined in Section 7 of CGST Act. 2017.
3.2 In order to be a supply' liable to GST, an activity has to fall under Section 7 of the CGST Act, 2017 which reads as under:
7.(1) For the purposes of this Act. the expression “supply ” includes,-
(a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business:
(b) import of services for a consideration whether or not in the course or furtherance of business;
(c) the activities specified in Sched

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

;supply' in harmony, a conclusion can be drawn that a supply of service can be liable to GST only if a separate consideration is charged If there is no consideration then it would not be liable to GST. In the present context, there is no consideration charged by applicant from the HO in foreign country for any services There is no amount received form HO except the funds for payment of salary, reimbursement of expenses like rent, security, electricity, travelling, etc., therefore the same is not a supply of service under GST law in absence of charging of consideration.
3.6 As mentioned in the facts itself that the liaison office does not have any independent revenue or clients. The office has been established for the purpose of liaising with the suppliers for quality control. Further the liaison office is set up only to represent the interest of the head office in Netherlands. Therefore, they are not separate person. The liaison office as such is prohibited to undertake any other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Since, HO and Liaison Office cannot be treated as separate person, there cannot be any flow of services between them as one cannot provide service to self and therefore, the reimbursement of expenses made by the HO cannot be treated as a consideration towards any service.
3.8 As regards the requirement of getting registered under GST, the requirement of registration under that Act is governed by the provisions of Section 22 of the CGST Act. 2017 which provides that
“every supplier shall he liable to be registered under this Act in the State or Union territory, other than special category States, from where he makes a taxable supply of goods or services or both, if his turnover in a financial year exceeds twenty lakh rupees.
And the liaison office is strictly prohibited to undertake any activity of a trading, commercial or industrial nature nor it is entering into any business contracts in its own name. Further, the reimbursement claimed by them from their HO is also falling out of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ch service?
(E) Personal Hearing:
5.1 Personal hearing in the matter was given to the applicant on 18/05/2018 wherein Mr. Keshav Malloo ,CA and authorised representative appeared on behalf of the applicant and he reiterated the submissions already made vide their Advance Ruling application dated 22/03/2018.He requested for decision on the case as per his submissions.
(F) Findings:
6.1. As submitted by the applicant, they are working as the Indian Office of M/s. Habufa Meubelen B.V. which is established as a Liaison Office with the prior permission of RBI. Except proposed liaison work, this office in India would not undertake any activity of trading, commercial or industrial nature nor would they enter into any business contracts in its own name without RBIs prior permission. There is no commission/ fees being charged or any other remuneration being received/ income being earned by the office in India for the liaison activities/ services rendered by it.
6.2 The HO, Netherlands reim

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of trading, commercial or industrial nature or entering into any business contracts in its own name. Also the reimbursement claimed by them from their HO is also falling out of the purview of supply of service. As there are no taxable supplies made by the Liaison office, they are not required to get registered.
6.5 In view of the submissions made by the applicant and as discussed in above paras, when the applicant/liaison office is working as per the terms and conditions as mentioned under para 1.1 to 1.5 above, the reimbursement of expenses and salary paid by M/s Habufa Meubelen B.V to the liaison office, is not liable to GST, as no consideration for any services is being charged by the liaison office. Further, the kind of reimbursement claimed by them from their HO is also falling out of the purview of supply of service and as there are no such taxable supplies made by the Liaison office, they are not required to get themselves registered under GST.
In view of the foregoing, we rul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No e-way bill needed for goods moving between DTA and SEZ in the same state under CGST Rule 138(14)(d).
Circulars
GST
GST – e-way bill – Where goods move from a DTA unit to a SEZ unit or vice

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

E-way Bill Required for Intra-State Transport if Route Passes Through Another State to Ensure GST Compliance.
Circulars
GST
GST – e-way bill – movement of goods with state (intra-state) – but

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Railway Goods Delivery Requires E-Way Bill Under GST Regulations; No Release Without It.
Circulars
GST
GST – e-way bill – transportation of goods by railways – the railways shall not deliver

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Rule: Auction Goods Storage Requires Additional Business Place Declaration for Principal, Auctioneer, and Buyers.
Circulars
GST
GST – registration – For the purpose of auction of tea, coffee, rubber, etc, the principal and the auctioneer may declare the warehouses, where such goods are stored, as their additional place of business. The buyer is also required to disclose such warehouse as his additional place of business if he wants to store the goods purchased through auction in suc

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Car Servicing: Separate Tax Rates Apply for Goods and Services When Values Are Listed Separately.
Circulars
GST
GST Valuation – servicing of car – Where a supply involves supply of both goods

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Amortized Cost of Free Moulds and Dies Must Be Included in GST Valuation for Components Made Under OEM Contracts.
Circulars
GST
GST – Valuation – job work – amortization of cost of moulds and dies etc. – if the contract between OEM and component manufacturer was for supply of components made by using the moulds/dies belonging to the component manufacturer, but the same have been supplied by the OEM to the component manufacturer on FOC basis, the amortised cost of such moulds/dies shall

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Valuation: Exclude OEM-Provided Moulds and Dies from Component Manufacturer's Supply Value in Job Work.
Circulars
GST
GST – Valuation – job work – amortization of cost of moulds and dies etc. – while calculating the value of the supply made by the component manufacturer, the value of moulds and dies provided by the OEM to the component manufacturer on FOC basis shall not be added to the value of such supply
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Fabric Processors Can Claim ITC Refunds for Inverted Duty Structure Under CGST Act Section 54(3) Despite Notification 5/2017.
Circulars
GST
GST – fabric processors shall be eligible for refun

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Event management, hotel stays, and consumables for SEZ developers qualify for zero-rated benefits under CGST Act Section 17(5).
Circulars
GST
GST – subject to the provisions of section 17(5) of the CGST Act, if event management services, hotel, accommodation services, consumables etc. are received by a SEZ developer or a SEZ unit for authorised operations, as endorsed by the specified officer of the Zone, the benefit of zero rated supply shall be available in such cases to the supplier.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Short-term accommodation and event services to SEZ developers/units are inter-State supply under GST rules.
Circulars
GST
GST – services of short term accommodation, conferencing, banquetin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Unifies India's Tax System, Replaces Multiple Taxes, Boosts Economic Growth, and Simplifies Compliance Since June 2018.
News
GST
GST – CONCEPT & STATUS (Updated as on 01st June 2018)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ERROR IN SUBMISSION GSTR 1(NO ACTION TAKEN ON ITEM)
Query (Issue) Started By: – Swagata Das Dated:- 15-6-2018 Last Reply Date:- 15-5-2019 Goods and Services Tax – GST
Got 9 Replies
GST
Hi,
I am unable to file GSTR 1 of April'18 due to Error in Submission. After click on the message showing"No Action Taken on Item" . I have download the GSTR 1 & accept the modified invoices, then create JSON file & upload the same. But the file has not been supported & Error messsge showing.
Swagata
9674160562
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You intimate your problem to Grievance Redressal Portal for GST
Reply By KASTURI SETHI:
The Reply:
There must be some mismatch between GSTR 3 B and GSTR 1. Lodging com

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – CONCEPT & STATUS (Updated as on 01st June 2018)
GST
Dated:- 15-6-2018

GST – CONCEPT & STATUS
Updated as on 01st June 2018
INTRODUCTION:
The introduction of Goods and Services Tax on 1st July 2017 was a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax, the aim was to mitigate cascading or double taxation in a major way and pave the way for a common national market. From the consumer point of view, the biggest advantage would be in terms of a reduction in the overall tax burden on goods, which was estimated to be around 25%-30%. Introduction of GST would also make Indian products competitive in the domestic and international markets. Studies show that this would have a positive impact on economic growth. Last but not the least, this tax, because of its transparent and self-policing character, would be easier to administer.
GENESIS:
2. The idea of moving towards the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Act, 2016 , fiscal powers between the Centre and the States were clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre had powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States had powers to levy tax on sale of goods. In case of inter-State sales, the Centre had power to levy a tax (Central Sales Tax) but the tax was collected and retained entirely by the originating States. As for services, it was the Centre alone that was empowered to levy service tax. Since the States were not empowered to levy any tax on the sale or purchase of goods in the course of their importation into or exportation from India, the Centre levied and collected this tax as additional duties of customs, which was in addition to the Basic Customs Duty. This additional duty of customs (commonly known as CVD and SAD) counter balanced excise duties, sales tax, State VAT and other taxes l

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

territories without legislatures (Union territory tax- UTGST). The Parliament would have exclusive power to levy GST (integrated tax – IGST) on inter-State trade or commerce (including imports) in goods or services. The Central Government will have the power to levy excise duty in addition to the GST on tobacco and tobacco products. The tax on supply of five specified petroleum products namely crude, high speed diesel, petrol, ATF and natural gas would be levied from a later date on the recommendation of GST Council.
5. A Goods and Services Tax Council (GSTC) was constituted comprising the Union Finance Minister, the Minister of State (Revenue) and the State Finance Ministers to recommend on the GST rate, exemption and thresholds, taxes to be subsumed and other features. This mechanism would ensure some degree of harmonization on different aspects of GST between the Centre and the States as well as across States. One half of the total number of members of GSTC would form quorum in mee

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

er, 2016. GSTC is being assisted by a Secretariat. Twenty seven meetings of the GSTC have been held so far. The following major decisions have been taken by the GSTC:
(i) The threshold exemption limit would be ₹ 20 lakh. For special category States (except J&K) enumerated in article article 279A of the Constitution , threshold exemption limit has been fixed at ₹ 10 lakh.
(ii) Composition threshold shall be ₹ 1 crore. As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. Composition scheme shall not be available to inter-State suppliers, service providers (except restaurant service) and specified category of manufacturers. For special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution , threshold exemption limit has been fixed at ₹ 75 lakh.
(iii) Existing tax incentive schemes of Central or State governments may be continued by respective gover

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tor vehicles, would be imposed for a period of five years to compensate States for any revenue loss on account of implementation of GST. The list of goods and services in case of which reverse charge would be applicable has also been finalized.
(v) The five laws namely CGST Law, UTGST Law, IGST Law, SGST Law and GST Compensation Law have been recommended.
(vi) In order to ensure single interface, all administrative control over 90% of taxpayers having turnover below ₹ 1.5 crore would vest with State tax administration and over 10% with the Central tax administration. Further all administrative control over taxpayers having turnover above ₹ 1.5 crore shall be divided equally in the ratio of 50% each for the Central and State tax administration.
(vii) Powers under the IGST Act shall also be cross-empowered on the same basis as under CGST and SGST Acts with few exceptions.
(viii) Power to collect GST in territorial waters shall be delegated by Central Government to the S

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tax on advance received for supply of goods by all taxpayers.
(xiv) Supplies from GTA to unregistered persons has been exempted from tax.
(xv) Registration and operationalization of TDS/TCS provisions has been postponed till 30.06.2018.
(xvi) The e-way bill system has been introduced nation-wide for all inter-State movement of goods with effect from 01.04.2018. As regards intra-State supplies, option has been given to States to choose any date on or before 03.06.2018. As on 01.06.2018, all States except three States and all Union Territories have introduced e-way bill system for intra-state movement of goods.
(xvii) www.ewaybillgst.gov.in, managed by NIC, shall be the Common Goods and Services Tax Electronic Portal for generation of e-way bill. As on 31.05.2018, around 6.50 crore e-way bills (out of which around 2.18 crore are for intra-State movement) have been generated.
(xviii) E-Wallet Scheme shall be introduced for exporters from 01.10.2018 and till then relief for exporters

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

liability for that month was not 'NIL' will be ₹ 50/- per day instead of ₹ 200/- per day.
(xxiv) Facility has been introduced for manual filing of refund application.
(xxv) Facility shall be introduced for manual filing of application for advance ruling.
(xxvi) Supply of services to Nepal and Bhutan shall be exempted from GST even if payment has not been received in foreign convertible currency – such suppliers shall be eligible for input tax credit.
(xxvii) Centralized UIN shall be issued to every Foreign Diplomatic Mission / UN Organization by the Central Government.
(xxviii) www.gst.gov.in, managed by GSTN, shall be the Common Goods and Services Tax Electronic Portal.
(xxix) Rate of interest on delayed payments and delayed refund has been recommended.
(xxx) Rules for National Anti-Profiteering Authority have been recommended. The National Anti-Profiteering Authority has been constituted having Chairman and four technical Members. Further Standing Committee on Anti

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

r services. This would be collected by the Centre so that the credit chain is not disrupted.
(v) Import of goods would be treated as inter-State supplies and would be subject to IGST in addition to the applicable customs duties.
(vi) Import of services would be treated as inter-State supplies and would be subject to IGST.
(vii) CGST, SGST /UTGST & IGST would be levied at rates to be mutually agreed upon by the Centre and the States under the aegis of the GSTC.
(viii) GST would replace the following taxes currently levied and collected by the Centre:
a) Central Excise Duty;
b) Duties of Excise (Medicinal and Toilet Preparations);
c) Additional Duties of Excise (Goods of Special Importance);
d) Additional Duties of Excise (Textiles and Textile Products);
e) Additional Duties of Customs (commonly known as CVD);
f) Special Additional Duty of Customs (SAD);
g) Service Tax;
h) Cesses and surcharges insofar as they relate to supply of goods or services.
(ix) State taxes that wou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Constitution ) would be exempt from GST. A composition scheme (i.e. to pay tax at a flat rate without credits) would be available to small taxpayers (including to manufacturers other than specified category of manufacturers and service providers) having an annual turnover of up to ₹ 1 crore (Rs. 75 lakh for special category States (except J&K and Uttarakhand) enumerated in article 279A of the Constitution ). As decided in the 23rd meeting of the GSTC, this limit shall be raised to ₹ 1.5 crore after necessary amendments in the Act. The threshold exemption and compounding scheme would be optional.
(xiv) The list of exempted goods and services would be kept to a minimum and it would be harmonized for the Centre and the States as well as across States as far as possible.
(xv) All Exports and supplies to SEZs and SEZ units would be zero-rated.
(xvi) Credit of CGST paid on inputs may be used only for paying CGST on the output and the credit of SGST/UTGST paid on inputs may be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

tre to the destination State. The transfer of funds would be carried out on the basis of information contained in the returns filed by the taxpayers.
(xviii) Input Tax Credit (ITC) to be broad based by making it available in respect of taxes paid on any supply of goods or services or both used or intended to be used in the course or furtherance of business.
(xix) Electronic filing of returns by different class of persons at different cut-off dates.
(xx) Various modes of payment of tax available to the taxpayer including internet banking, debit/ credit card and National Electronic Funds Transfer (NEFT) / Real Time Gross Settlement (RTGS).
(xxi) Obligation on certain persons including government departments, local authorities and government agencies, who are recipients of supply, to deduct tax at the rate of 1% from the payment made or credited to the supplier where total value of supply, under a contract, exceeds two lakh and fifty thousand rupees. The provision for TDS has not been

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

of filing of annual return or from the date of erroneous refund for raising demand for short-payment or non-payment of tax or erroneous refund and its adjudication in case of fraud, suppression or willful mis-statement.
(xxviii) Arrears of tax to be recovered using various modes including detaining and sale of goods, movable and immovable property of defaulting taxable person.
(xxix) Goods and Services Tax Appellate Tribunal would be constituted by the Central Government for hearing appeals against the orders passed by the Appellate Authority or the Revisional Authority. States would adopt the provisions relating to Tribunal in respective SGST Act.
(xxx) Provision for penalties for contravention of the provision of the proposed legislation has been made.
(xxxi) Advance Ruling Authority would be constituted by States in order to enable the taxpayer to seek a binding clarity on taxation matters from the department. Centre would adopt such authority under CGST Act.
(xxxii) An anti-pr

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

y making our products more competitive in the international market and give boost to Indian Exports;
(vii) Improve the overall investment climate in the country which will naturally benefit the development in the states;
(viii) Uniform SGST and IGST rates will reduce the incentive for evasion by eliminating rate arbitrage between neighboring States and that between intra and inter-State sales;
(ix) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption, which in turn means more production thereby helping in the growth of the industries. This will create India as a “Manufacturing hub”.
(B) Ease of Doing Business:
(i) Simpler tax regime with fewer exemptions;
(ii) Reduction in multiplicity of taxes that are at present governing our indirect tax system leading to simplification and uniformity;
(iii) Reduction in compliance costs – No multiple record keeping for a variety of taxes- so lesser investment of res

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ively large segment of small retailers will be either exempted from tax or will suffer very low tax rates under a compounding scheme- purchases from such entities will cost less for the consumers;
(iii) Average tax burden on companies is likely to come down which is expected to reduce prices and lower prices mean more consumption.
GOODS AND SERVICES TAX NETWORK:
9. Goods and Services Tax Network (GSTN) has been set up by the Government as a private company under erstwhile Section 25 of the Companies Act, 1956 . GSTN would provide three front end services to the taxpayers namely registration, payment and return. Besides providing these services to the taxpayers, GSTN would be developing back-end IT modules for 27 States who have opted for the same. The migration of existing taxpayers has already started from November, 2016. The Revenue department of both Centre and States are pursuing the presently registered taxpayers to complete the necessary formalities on the IT system operated

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

s, amendment to rules and for waiver of penalty, etc. Thirteen, twenty eight and one notifications have also been issued under IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Further 58, 62, 58 and 8 rate related notifications each have been issued under the CGST Act, IGST Act, UTGST Act and GST (Compensation to States) Act respectively. Similar notifications have been issued by all the States under the respective SGST Act.
13. Apart from the notifications, 49 circulars and 14 orders have also been issued by CBIC on various subjects like proper officers, ease of exports, and extension of last dates for filling up various forms, etc.
ROLE OF CBIC:
14. CBIC is playing an active role in the drafting of GST law and procedures, particularly the CGST and IGST law, which will be exclusive domain of the Centre. This apart, the CBIC has prepared itself for meeting the implementation challenges, which are quite formidable. The number of taxpayers has gone up significa

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

way. A massive four-tier training programme has been conducted under the leadership of NACIN. This training project is aimed at imparting training on GST law and procedures to more than 60,000 officers of CBIC and Commercial Tax officers of State Governments. Officers of the office of CAG are also participating and getting trained in this training programme. More than 52000 officers (including around 20000 officers from States) have already been trained. Out of these 7000 officers have attended refresher-training course also.
17. It is expected that a momentous reform like GST is popularized and familiarized to the trade and industry who are the vital stakeholders in successful implementation of this reform.
18. CBIC would be responsible for administration of the CGST and IGST law. In addition, excise duty regime would continue to be administered by the CBIC for levy and collection of central excise duty on five specified petroleum products as well as on tobacco products. CBIC woul

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

who have opted for composition scheme
17,55,728
7.
No. of 3 (B) returns filed for July, 2017
64,25,617
8.
No. of 3(B) returns filed for August, 2017
69,14,797
9.
No. of 3(B) returns filed for September, 2017
71,91,093
10.
No. of 3(B) returns filed for October, 2017
68,81,894
11.
No. of 3(B) returns filed for November, 2017
68,84,941
12.
No. of 3(B) returns filed for December, 2017
68,93,573
13.
No. of 3(B) returns filed for January, 2018
68,95,682
14.
No. of 3(B) returns filed for February, 2018
68,82,660
15.
No. of 3(B) returns filed for March, 2018
67,16,937
16.
No. of 3(B) returns filed for April, 2018
62,77,645
17.
No. of 3(B) returns filed for May, 2018
31,270
18.
No. of GSTR 1 returns filed for July, 2017
57,38,132
19.
No. of GSTR 1 returns filed for August, 2017
22,92,971
20.
No. of GSTR 1 returns filed for September, 2017
61,88,087
21.
No. of GSTR 1 returns filed for October, 2017
23,19,440
22.
No. of GSTR 1 retur

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Joint Replacement Implants Taxed at 5% GST Under HSN Code 90213100 Per Notification No. 0112017-Central Tax.
Case-Laws
GST
Classification of goods – implants for joint replacements – rate of tax – The implants for joint replacements falling under HSN Code 90213100 are covered under Serial No. E(9) of List 3 of Entry 257 of Schedule I of Notification No. 0112017 – Central Tax (Rate) dated 28.06.2017 attracting GST at the rate of 5%.
TMI Updates – Highlights, quick notes, marquee, ann

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Classification for Earthing Systems: Lightning Arresters, Earthing Pipes, and Installation Services Explained in Latest Update.
Case-Laws
GST
Classification of goods – Lightning Arrester

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =