3808

Goods and Services Tax – The following Bio-pesticides, namely – 1 Bacillus thuringiensis var. israelensis 2 Bacillus thuringiensis var. kurstaki 3 Bacillus thuringiensis var. galleriae 4 Bacillus sphaericus 5 Trichoderma viride 6 Trichoderma harzianum 7 Pseudomonas fluoresens 8 Beauveriabassiana 9 NPV of Helicoverpaarmigera 10 NPV of Spodopteralitura 11 Neem based pesticides 12 Cymbopogan ****************************** Note: As Inserted vide notification no. 7/2018 dated 2

= = = = = = = =

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

= = = = = = = =

2809

2809 – Goods and Services Tax – Omitted ************* Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Fertilizer grade phosphoric acid ************

= = = = = = = =

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

= = = = = = = =

2201

2201 – Goods and Services Tax – Drinking water packed in 20 litres bottles ****************************** Note: As Inserted vide notification no. 7/2018 dated 25-1-2018 – Goods and Services Tax – Schedules

= = = = = = = =

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

= = = = = = = =

1704

1704 – Goods and Services Tax – Sugar boiled confectionery ****************************** Note: As Inserted vide notification no. 7/2018 dated 25-1-2018 – Goods and Services Tax – Schedules

= = = = = = = =

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

= = = = = = = =

2302

2302 – Goods and Services Tax – Rice bran (other than de-oiled rice bran) ****************************** Note: As Inserted vide notification no. 7/2018 dated 25-1-2018 – Goods and Services Tax – Schedules

= = = = = = = =

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

= = = = = = = =

13

13 – Goods and Services Tax – Tamarind kernel powder ****************************** Note: As Inserted vide notification no. 7/2018 dated 25-1-2018 – Goods and Services Tax – Schedules

= = = = = = = =

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

= = = = = = = =

Heading 9971

Goods and Services Tax – Services by an intermediary of financial services located in a multi services SEZ with International Financial Services Centre (IFSC) status to a customer located outside India for international financial services in currencies other than Indian rupees (INR). Explanation.- For the purposes of this entry, the intermediary of financial services in IFSC is a person,- (i) who is permitted or recognised as such by the Government of India or any Regulator appointed for regula

= = = = = = = =

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

= = = = = = = =

Heading 9971 or Heading 9991

Goods and Services Tax – Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37 or 41. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by way of reinsurance of the insurance schemes specified in serial numbers 36 or 37. ****************************** Note: As inserted vide Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018 – Goods and Services T

= = = = = = = =

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

= = = = = = = =

Heading 9965

Goods and Services Tax – Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after 30th day of September 2019. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India. Conditions

= = = = = = = =

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

= = = = = = = =

Heading 9965

Goods and Services Tax – Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. Conditions Nothing contained in this serial number shall apply after the 30th day of September 2019. ************* Notes: As amended by notification no. 15/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Services by way of transportation of goods by an aircraft from customs station of clearance in India to a place outside India. C

= = = = = = = =

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

= = = = = = = =

Chapter 99

Goods and Services Tax – Composite supply of goods and services in which the value of supply of goods constitutes not more than 25 per cent of the value of the said composite supply provided to the Central Government, State Government or Union territory or local authority or a Governmental authority or a Government Entity by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality u

= = = = = = = =

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

= = = = = = = =

GST RATE & ITC

Goods and Services Tax – Started By: – SUSHEELA CHOUDHARY – Dated:- 28-1-2018 Last Replied Date:- 29-1-2018 – SIR ONE OF MY CLIENT WHO IS WORK CONTRACTOR RECEIVED CONTRACT FOR CONSTRUCTION OF GOVERNMENT SCHOOL HOW MUCH GST IS TO BE CHARGED ON ABOVE SERVICE AND WHETHER IS WE ELIGIBLE FOR ITC ON INPUT SERVICE ON MATERIAL WHICH WE WILL BUY FOR CONSTRUCTION OF GOVERNMENT SCHOOL. PLEASE REPLY BE ON THE ABOVE ISSUE. – Reply By KASTURI SETHI – The Reply = Only pure labour for supply of construction se

= = = = = = = =

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

= = = = = = = =

GST Inward Permit under GST – Reg.

GST – States – 02/2018 – Dated:- 28-1-2018 – GOVERNMENT OF ASSAM OFFICE OF THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 CIRCULAR No. 02/2018-GST Dated Dispur, the 28th January, 2018 Subject: GST Inward Permit under GST – Reg. No. CT/GST-15/2017/65.- As per Government Notification No. FTX.56/2017/39 dated 12-07-2017, a new electronic system was introduced on and from 07-07-2017 for issuance of GST Inward Permit and GST Outward Permit under the Assam Goods and Services Act, 2017, for importation and transportation of taxable goods into the State, for inter-State supply of taxable goods from Assam to outside the State and for intra-State supply of taxable goods within Assam. Subsequently, rule 138 of the Assam Goods and

= = = = = = = =

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

= = = = = = = =

ates within the State). Provisions of rule 138 of the said rules related to furnishing of information prior to commencement of intra-State movement of goods and generation of e-way bill for such movement of goods will apply on and from, the 1st day of March, 2018. e-way bill can be generated from the Common Goods and Services Tax Electronic Portal www.ewaybillgst.gov.in before commencement of movement of goods. Meanwhile, the existing system of GST Inward Permit and GST Outward Permit for transporting goods from outside into Assam being run from this Commissionerate's website shall continue till midnight of 31-01-2018 with the following conditions: – 1. Generation of GST Inward Permit and GST Outward Permit shall stop at midnight of 31-

= = = = = = = =

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

= = = = = = = =

E-way bill

Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 27-1-2018 Last Replied Date:- 31-1-2018 – Dear experts,For supplies to inter-state where transit time in 5 or more days, some of customers are asking to supply the materials with e-way bill to avoid any complication & penalty when vehicles are in transit on or after 1st Feb'18.Please advise how to deal with E-way bill for supplies before 1st Feb'18 where consignment will be in transit on or after 1st feb'18. – Reply By Krishna Murthy – The Reply = From 01-02-2018, it is mandatory to issue e waybill. In your case, since the goods are in transit before Feb 01 and there is no bar to issue e waybill even for transactions before Feb 01, you may generate e waybill f

= = = = = = = =

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

= = = = = = = =

GST collections reverse trend; rise to ₹ 86,703 cr in Dec

Goods and Services Tax – GST – Dated:- 27-1-2018 – New Delhi, Jan 25 (PTI) Halting two months of decline, the GST collections gathered momentum in December, rising to ₹ 86,703 crore. Total revenue Collections under GST for the month of December 2017 (received in December 2017/January up to January 24, 2018) has been ₹ 86,703 crores till January 24 2018, the Finance Ministry said in a tweet. Total collections under the Goods and Services Tax (GST) in November had slipped for the seco

= = = = = = = =

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

= = = = = = = =

RENT PAID TO DIRECTOR

Goods and Services Tax – Started By: – UDAYKANT PATHAK – Dated:- 27-1-2018 Last Replied Date:- 3-2-2018 – R/S RENT PAID TO DIRECTOR IN PVT LTD CO IS RCM APLICABLE IN GST AS PER NOTIFICATION 13/2017 OF CGST ACT SUB SECTION 9 (3) OF CGST ACT? – Reply By KASTURI SETHI – The Reply = Serial No.6 of Notification No.13/2017-C.T dated 28.6.17 as amended does not talk of renting service. Hence no RCM is applicable in the situation explained. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Item No. 6 of the Notification provides that the services provided by a director to the company is coming under RCM and payable by the company. In my view RCM is applicable. – Reply By Ganeshan Kalyani – The Reply = In my view, GST is payable by the company under

= = = = = = = =

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

= = = = = = = =

kindly advise

Goods and Services Tax – Started By: – harkirat singh – Dated:- 27-1-2018 Last Replied Date:- 30-1-2018 – Dear Sir,After implementation of GST domestic supplier is asking us to provide proof of export i.e. bill of lading and refunding us some amount. Kindly advise us we are getting refund from which account.RegardsHarkirat SinghHarkirat957@gmail.com – Reply By KASTURI SETHI – The Reply = Pl. give full details of the situation/facts. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The informatio

= = = = = = = =

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

= = = = = = = =

The Madhya Pradesh Goods and Services Tax Rules, 2017

GST – States – FA-3-23/2017-1-V-(19) – Dated:- 27-1-2018 – Commercial Tax Department Mantralaya, Vallabh Bhawan, Bhopal Bhopal, the 27th January 2018 No. FA-3-23/2017-1-V-(19).- In exercise of the powers conferred by Section 164 of the Madhya Pradesh Goods and Services Tax Act, 2017 (No. 19 of 2017), the State Government, hereby further amends the Madhya Pradesh Goods and Services Tax Rules, 2017, namely:- AMENDMENT In rule 7, in the table, in column no. (3), (i) in Sl. No. 1, for the words one

= = = = = = = =

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

= = = = = = = =