Goods and Services Tax

GST – States – G.O.Ms.No. 596 – Dated:- 12-12-2017 – REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms.No. 596, Revenue (Commercial Taxes-II), 12th December, 2017.] NOTIFICATION In exercise of the powers conferred by sub-section (1) of Section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, make the following amendment to t

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GST – States – G.O.MS.No. 588 – Dated:- 12-12-2017 – GOVERNMENT OF ANDHRA PRADESH REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.Ms.No.588, Dated:12-12-2017. Read the following: NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (16 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, exempts the intra-State supply of services of description as specified in column (3) of the Table below from so much of the State tax leviable thereon under sub-section (1) of section 9 of the said Act, as is in excess of the said tax calculated at the rate as specified in the corresponding entry in column (4) of the said Table, unless specified otherwise, subject to the relevant conditions as specified in the corresponding entry in column (5) of the said Table, namely:- 2. This notification shall be deemed to have

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y, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution. Nil Nil 5 Chapter 99 Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution. Nil Nil 6 Chapter 99 Services by the Central Government, State Government, Union territory or local authority excluding the following services- (a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (c) transport of goods or passengers; or (d) any service, other than services covered under entries (a) to (c) above, provided to business entities. Nil Nil 7 Chapter 99 Services provided by the Ce

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t nothing contained in this entry shall apply to services- (i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) of transport of goods or passengers. Nil Nil 9 Chapter 99 Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees: Provided that nothing contained in this entry shall apply to- (i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport

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otherwise than as a part of a residential complex. Nil Nil 12 Heading 9963 or Heading 9972 Services by way of renting of residential dwelling for use as residence. Nil Nil 13 Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9 Services by a person by way of- (a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961(hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act: Provided that nothing contained in entry (b) of this exemption shall apply to,- (i) renting of rooms where charges are one thousand rupees or more per day; (ii) renting of premises, community halls, kalyanmandapam or open

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l Government, by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding: Provided that nothing contained in this entry shall apply on or after the expiry of a period of one year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation. Nil Nil 17 Heading 9964 Service of transportation of passengers, with or without accompanied belongings, by- (a) railways in a class other than- (i) first class; or (ii) an air-conditioned coach; (b) metro, monorail or tramway; (c) inland waterways; (d) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (e) metered cabs or auto rickshaws (including e-rickshaws). Nil Nil 18 Heading 9965 Services by way of transportation of goods- (a) by road except the services of-

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in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. Nil Nil 22 Heading 9966 or Heading 9973 Services by way of giving on hire – (a) to a state transport undertaking, a Heading 9973 motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods. Nil Nil 23 Heading 9967 Service by way of access to a road or a bridge on payment of toll charges. Nil Nil 24 Heading 9967 or Heading 9985 Services by way of loading, unloading, packing, storage or warehousing of rice Nil

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ce Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government. Nil Nil 30 Heading 9971 or Heading 9991 Services by the Employees State Insurance Corporation to persons governed under the Employees State Insurance Act, 1948 (Act 34 of 198) Nil Nil 31 Heading 9971 Services provided by the Employees Provident Fund Organisation to the persons governed under the Employees Provident Funds and the Miscellaneous Provisions Act, 1952 (Act 19 of 1952) Nil Nil 32 Heading 9971 Services provided by the Insurance Regulatory and Development Authority of India to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (Act 41 of 19999) Nil Nil 33 Heading 9971 Services provided by the Securities and Exchange Board of India set up under the Securities and Exchange Board of India Act, 1992 (Act 15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to reg

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on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by the Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999). Nil Nil 36 Heading 9971 or Heading 9991 Services of life insurance business provided under following schemes- (a) Janashree Bima Yojana; (b) Aam Aadmi Bima Yojana; (c) Life micro-insurance product as approved

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71 or Heading 9991 Services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory. Nil Nil 41 Heading 9972 One time upfront amount (called as premium, salami, cost, price, development charges or by any other name) leviable in respect of the service, by way of granting long term (thirty years, or more) lease of industrial plots, provided by the State Government Industrial Development Corporations or Undertakings to industrial units. Nil Nil 42 Heading 9973 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of allowing a business entity to operate as a telecom service provider or use radio frequency spectrum during the period prior to the 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be. Nil Nil 43 Heading 9973 Services of leasing of assets (rolli

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person other than a business entity; or (iii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in thecase of special category states) in the preceding financial year; (c) a senior advocate by way of legal services to- (i) any person other than a business entity; or (ii) a business entity with an aggregate turnover up to twenty lakh rupees (ten lakh rupees in the case of special category states) in the preceding financial year. Nil Nil 46 Heading 9983 Services by a veterinary clinic in relation to health care of animals or birds. Nil Nil 47 Heading 9983 or Heading 9991 Services provided by the Central Government, State Government, Union territory or local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force. N

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rvices by an organiser to any person in respect of a business exhibition held outside India. Nil Nil 53 Heading 9985 Services by way of sponsorship of sporting events organised – (a) by a national sports federation, or its affiliated federations, where the participating teamsor individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by the Central Civil Services Cultural and Sports Board; (d) as part of national games, by the Indian Olympic Association; or (e) under the Panchayat Yuva Kreeda Aur Khel Abhiyaan Scheme. Nil Nil 54. Heading 9986 Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of- (a) agricultural operations

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ltivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce. Nil Nil 56 Heading 9988 Services by way of slaughtering of animals. Nil Nil 57 Heading 9988 or any other Heading of Section 8 and Section 9 Services by way of pre-conditioning, pre- cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables. Nil Nil 58 Heading 9988 or Heading 9992 Services provided by the National Centre for Cold Chain Development under the Ministry of Agriculture, Cooperation and Farmer s Welfare by way of cold chain knowledge dissemination. Nil Nil 59 Heading 9999 Services by a foreign diplomatic mission located in India. Nil Nil 60 Heading 9991 Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs, the Government o

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ing 9991 or Heading 9973 Services provided by the Central Government, State Government, Union territory or local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Central Government, State Government, Union territory or local authority before the 1st April, 2016: Provided that the exemption shall apply only to tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource. Nil Nil 65 Heading 9991 Services provided by the Central Government, State Government, Union territory by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges. Nil Nil 66 Heading 9992 Services provided – (a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,- (i) transportation of students, facu

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the Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. Nil Nil 68 Heading 9992 or Heading 9996 Services provided to a recognised sports body by- (a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body; (b) another recognised sports body. Nil Nil 69 Heading 9992 or Heading 9983 or Heading 9991 Any services provided by, _ (a) the National Skill Development Heading 9983 Corporation set up by the Government of India; (b) a Sector Skill Council approved by the National Skill Development Corporation; (c) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (d) a training partner approved by the National Skill Development Corporation or the Sector Skill Council, in relation to- (i) the National Skill Development Programme implemented by the National Skill Development Corporation; or (ii)

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t, State Government, Union territory administration. Nil Nil 73 Heading 9993 Services provided by the cord blood banks by way of preservation of stem cells or any other service in relation to such preservation. Nil Nil 74 Heading 9993 Services by way of- (a) health care services by a clinical establishment, an authorised medical practitioner or para-medics; (b) services provided by way of transportation of a patient in an ambulance, other than those specified in (a) above. Nil Nil 75 Heading 9994 Services provided by operators of the common bio-medical waste treatment facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto. Nil Nil 76 Heading 9994 Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets. Nil Nil 77 Heading 9995 Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own m

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or (b) sports by charitable entities registered under section 12AA of the Income-tax Act. Nil Nil 81 Heading 9996 Services by way of right to admission to- (a) circus, dance, or theatrical performance including drama or ballet; (b) award function, concert, pageant, musical performance or any sporting event o ther than a recognised sporting event; (c) recognised sporting event, where the consideration for admission is not more than ₹ 250 per person as referred to in (a), (b) and (c) above. Nil Nil 3. Definitions. – For the purposes of this notification, unless the context otherwise requires, – (a) advertisement means any form of presentation for promotion of, or bringing awareness about, any event, idea, immovable property, person, service, goods or actionable claim through newspaper, television, radio or any other means but does not include any presentation made in person; (b) advocate has the same meaning as assigned to it in clause (a) of sub-section (1) of section 2 of the Adv

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ion 2 of the Airports Authority of India Act, 1994 (55 of 1994.); (h) approved vocational education course means, – (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship; (i) arbitral tribunal has the same meaning as assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996); (j) authorised dealer of foreign exchange shall have the same meaning assigned to Authorised person in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (k) authorised medical practitioner means a medica

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city Authority means the authority constituted under section 3 of the Electricity (Supply) Act, 1948 (54 of 1948); (q) Central Transmission Utility shall have the same meaning as assigned to it in clause (10) of section 2 of the Electricity Act, 2003 (36 of 2003); (r) charitable activities means activities relating to – (i) public health by way of ,- (A) care or counseling of (I) terminally ill persons or persons with severe physical or mental disability; (II) persons afflicted with HIV or AIDS; (III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or (B) public awareness of preventive health, family planning or prevention of HIV infection; (ii) advancement of religion, spirituality or yoga; (iii) advancement of educational programmes or skill development relating to,- (A) abandoned, orphaned or homeless children; (B) physically or mentally abused and traumatized persons; (C) prisoners; or (D) persons over the age of 65 years residing in a rural a

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section 2 of the Customs Act, 1962 (52 of 1962); (w) declared tariff includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit; (x) distributor or selling agent means an individual or a firm or a body corporate or other legal entity under law so appointed by the Organising State through an agreement to market and sell lotteries on behalf of the Organising State; (y) educational institution means an institution providing services by way of,- (i) pre-school education and education up to higher secondary school or equivalent; (ii) education as a part of a curriculum for obtaining a qualification recognised by any law for the time being in force; (iii) education as a part of an approved vocational education course; (z) electricity transmission or distribution utility means the Central Electricity Aut

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he same meaning as assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (ze) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; (zf) governmental authority has the same meaning as assigned to it in the Explanation to clause (16) of section 2 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017); (zg) health care services means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma; (zh) incubatee means an entre

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milar right or obligation) but does not include any service fee or other charge in respect of the moneys borrowed or debt incurred or in respect of any credit facility which has not been utilised; (zl) intermediary has the same meaning as assigned to it in sub-section (13) of section 2 of the Integrated Goods and Services Tax Act, 2017; (zm) legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (zn) life insurance business has the same meaning as assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (zo) life micro-insurance product shall have the same meaning as assigned to it in clause (e) of regulation 2 of the Insurance Regulatory and Development Authority (Micro-insurance) Regulations, 2005; (zp) metered cab means any contract carriage on which an automatic device, of the type and make approved under th

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as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes; (ii) newspaper as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (zu) port has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908); (zv) radio taxi means a taxi including a radio cab, by whatever name called, which is in two-way radio communication with a central control office and is enabled for tracking using the Global Positioning System or General Packet Radio Service; (zw) recognised sporting event means any sporting event,- (i) organised by a recognised sports body where the participating team or individual represent any district, state, zone or country; (ii) organis

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the International Olympic Association; or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India; (zy) religious place means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality; (zz) renting in relation to immovable property means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property; (zza) Reserve Bank of India means the bank established under section 3 of the Reserve Bank of India Act, 1934 (2 of 1934); (zzb) residential complex means any complex comprising of a building or buildings, having more than one single residential unit; (zzc) rural area means the area compri

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clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzi) State Electricity Board means the Board constituted under section 5 of the Electricity (Supply) Act, 1948 (54 of 1948); (zzj) State Transmission Utility shall have the same meaning as assigned to it in clause (67) of section 2 of the Electricity Act, 2003 (36 of 2003); (zzk) state transport undertaking has the same meaning as assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (zzl) tiger reserve has the same meaning as assigned to it in clause (e) of section 38K of the Wild Life (Protection) Act, 1972 (53 of 1972); (zzm) tour operator means any person engaged in the business of planning, scheduling, organizing, arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours; (zzn) "trade union" has the same meaning as assigned to

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GST – States – G.O.MS.No. 584 – Dated:- 12-12-2017 – GOVERNMENT OF ANDHRA PRADESH – REVENUE (COMMERCIAL TAXES-II) DEPARTMENT G.O.MS.No. 584 Dated: 12-12-2017 Read the following: NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act 16 of 2017), the Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, exempts, supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item, subheading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), from the whole of the State

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GST – States – 57/2017-State Tax – Dated:- 12-12-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 57/2017-State Tax Delhi, the 12th December, 2017 No. F. 3(70)/Fin(Rev-1)/2017-18/DS-VI/808.-In exercise of the powers conferred by section 148 of the Delhi Goods and Services Tax Act, 2017 (Delhi Act 03 of 2017) , the Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as detailed below for furnishing the details of outward supply of goods or services or both. 2. The said person

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Goods and Services Tax – Started By: – Sanjeev Chawla – Dated:- 11-12-2017 Last Replied Date:- 10-12-2018 – Sir, We are Contractors providing Works Contract Services to sub-divisions of a Local Authority / Municipality (let's call it ABC). ABC is registered under GST and has a valid GST number. Its sub-divisions (let s call it EE) to which we actually provide such Works Contract Services are NOT registered under GST. Balance Payments have been received from EE for works completed/executed before 01.07.2017 in the months of October-November 2017. DVAT/Service Tax had not been paid for such works completed / executed before 01.07.2017. We had charged GST @ 18% on balance payments of such outward supplies (i.e. Works Contract Services sup

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d that they will not pay any GST on such Works Contract Services supplied prior to 01.07.2017. Option to revise GSTR 3B for month of October 2017 is not available. And we have not yet filed our GSTR 3B for the month of November 2017. If we file GSTR 1 for October & November 2017 with invoice details issued to ABC, we will be at a huge loss since we will be paying GST on outward supplied from our own pocket and ABC will profit from same after claiming ITC of same and also recovering already paid GST from us. How should I file GSTR 1 for the month of October 2017 as I no longer have GST received on outward supplied from ABC. How should I file GSTR 3B for the month of November 2017 as I no longer have GST received on outward supplied from

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Goods and Services Tax – Started By: – vikram bindra – Dated:- 11-12-2017 Last Replied Date:- 12-12-2017 – If the turnover is less than 1.5 crores, in my case much less than it, do i have to pay gst on quarterly basis or monthly basis , some say that one has to pay tax monthly but return can be filed quarterly. kindly respond as this question needs to be clearedan early response is appriciatedwarm rgds – Reply By PAWAN KUMAR – The Reply = Dear Sir,Tax to be paid on quarterly basis and return also. – Reply By KASTURI SETHI – The Reply = Small Scale Supplier is also to file monthly GSTR 3 B till issuance of Notification to dispense with the same. So this return cannot be filed with out debit of GST from Electronic Cash Ledger. Hence payment

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He shall have to file monthly GS I R-1, 2 and 3 for the months of July, August and September.. Regards – Reply By KASTURI SETHI – The Reply = For GSTR 3 B date has been further extended up to March, 18. So payment of GST has to be made monthly till March 18. I think after intervention of expert, Ms.Anita Bhadra, the Querist must be convinced now. – Reply By PAWAN KUMAR – The Reply = Dear Sir, All the taxpayer would file the GSTR-3B till March'2018 and pay tax by 20th of succeeding month. This will be done on monthly basis. However for filing only GSTR-1, there are two category : 1.Tax payer up to turn over of 1.5 Cr. – Return GSTR-1 to file on quarterly basis starting from July to Sept 2017 quarter. If the GSTR-1 of July'2017 has be

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Goods and Services Tax – GST – Dated:- 11-12-2017 – Q. I am restaurant owner and also have supply of some other services worth ₹ 1 lakh Am I eligible for composition scheme? Ans. No. Please refer to Section 10 of CGST Act. Q. Challan for job work in form ITC-04 needs to be filed by 25th of next quarter. Is there any provision of relaxation in it? Ans. Yes. Please refer to the Notification No. 51/2017-Central Tax Q. What is taxable value in case of export under LUT or bond as shipping bill show taxable value not applicable in filling GSTR 1. Which value whether FOB value or CFR/CIF or invoice value consider as taxable value? Ans. Valuation needs to be done on basis of section 15 of CGST Act & Chapter IV of CGST Rules. The same wou

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e are a private ltd co registered in India. Our Parent company is in Europe. We supply ITES services to our parent co in Europe. Query: Whether the services provided by us to our parent co will be treated as Export Services as per GST Act…? Please clarify. Ans. No as they will be treated as distinct entity. Q. I am a transporter and does not need to get registered in GST. But, I do business with registered persons. Do I have to maintain any details? Ans. Yes. Please refer to Chapter VIII-Accounts & Records of CGST Act. Q. I need advance ruling on my business (supply)? Online process is not working. Need guidance Ans. Manual application can be given. Please refer to Notification no. 55/2017-Central Tax. A new rule 107A has been ad

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Customs – Goods imported by EOU shall be exempted from IGST and compensation cess leviable thereon upto 31.3.2018 – See Notification as amended – TMI Updates – Highlights

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Goods and Services Tax – Started By: – arun aggarwal – Dated:- 11-12-2017 Last Replied Date:- 11-12-2017 – Sir,I want to understand the difference between the local consumption and local sales under the GST regime if any .Any commodity sold locally in the same state after charging SGST and CGST not necessarily will be consumed in the same state and can be sold further to any other state after charging IGST.The problem may arise where the sales/clearances made by the units availing the area based exemptions and after getting some benefits in the SGST and CGST from the state govt on the local consumption and which in return can be further sold to some other state after charging IGST and were never actually consumed in the same state but were

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eligible for budgetary support .The application for imbursement of budgetary support shall be made by the eligible unit after the payment of CGST/IGST has been made, for the quarter to which the claim relates, in cash, in respect of specified goods after utilization of Input Tax credit, if any.Thus even for area based exemptions , GST has to be paid and then budgetory support will be provided .Regards – Reply By arun aggarwal – The Reply = Madam .Does that means local consumption and local sales have the same meaning under GST? – Reply By ANITA BHADRA – The Reply = Sales and consumption are two different terms . The term sales has been replaced with Supply but consumption has its own meaning . GST is destination (consumption) based tax mea

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Goods and Services Tax – Rate of tax of GST – works contract – case of petitioners is that the contract works for which the agreements were executed prior to 01.07.2017, GST cannot be imposed and 2% V

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 11-12-2017 – Vide Order No. 31 of 2017, dated 21.07.2017 the Governor of Uttar Pradesh specified the documents that a person in charge of a conveyance carrying any consignment of goods shall carry while the goods are in movement or in transit storage in Uttar Pradesh. Para 4 of the said order prescribes that in case of transportation of taxable goods valuing ₹ 5,000/- or more from a place outside Uttar Pradesh place outside the State, the Form TDF – 1 shall be carried with such good during the transportation of goods or their transit storage within the State and on the exit of goods from the State, the information shall be provided in Form TDF – 2 (Transit Declaration

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such detention was there was no transit declaration form. The petitioner claims to have filed reply on 27.10.2017. Along with the reply a copy of its invoice and other documents were annexed. The seizing authority also compared the IGST and compensation cess paid as disclosed in the tax invoice of the petitioner at the stage of passing the seizure order on 28.10.2017. The Revenue found apparent discrepancy in the particulars. In the Copy of tax invoice, dated 25.10.2017 the goods the IGST and the Compensation cess values at Res.17,42,400/- and ₹ 11,88,000/- respectively. These values have been mentioned at ₹ 5,54,000/-and ₹ 11,88,000/- in copy of tax invoice dated 25.10.2017 filed along with the reply furnished by the peti

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ods could not have been detained or seized merely because of the transit declaration form has not been found. The Revenue submitted the following before the High Court- At the state of detention there was only one copy of the tax invoice available with the goods; The only reason for detention as communicated to the petitioner was absence of transit declaration form; The reply filed by the petitioner itself made it clear that tax was sought to be evaded inasmuch as two copies of the computer generated tax invoice cannot record different figures of IGST and compensation cess; The seizure order has been correctly passed on the allegation of intention to evade tax for the reason of tax invoice being not genuine. The High Court considered the ar

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Goods and Services Tax – GST – By: – Prasanna Cp – Dated:- 11-12-2017 – Anti-profiteering rules are as result of lessons learnt from inflation and increased price that was witnessed after GST implementation in other countries, Hence it makes more important for the Indian Administrators to keep track on the prices after implementation of GST. The section which empowers the Anti-Profiteering measures is reproduced as follows: Section 171 of CGST Act: Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. The Central Government, on recommendations of the Council, by notification, constitute an Authority, or empower an ex

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uction in prices to order: reduction in prices return to the recipient, an amount equivalent to the amount not passed on by way of commensurate reduction in prices along with interest at the rate of eighteen per cent. from the date of collection of the higher amount till the date of the return of such amount. or recovery of the amount not returned in case the eligible person does not claim return of the amount or is not identifiable, and depositing the same in the Consumer Welfare Fund. Imposition of penalty. Cancellation of registration. Government seems to push hard with this Clause to ensure the end consumers are benefited and business entity need to prepare itself and pass on the benefits and ensure steady flow of value chain Manufactur

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Goods and Services Tax – Started By: – suvetha purushothaman – Dated:- 11-12-2017 Last Replied Date:- 11-12-2017 – Hi,I am providing Web Designing, Domain Registration and hosting services. I have purchased Google apps for a client in Dubai. Kindly, please let me know whether i have put GST for that client. Because I am paying GST for Google apps. Can anyone please guide me.Thank You – Reply By ANITA BHADRA – The Reply = Dear Sir You need not to put GST for client in Dubai . You can claim refund of input Tax ( paid for Google Apps) . You have two options – pay IGST at the time of export and claim refund . or export under LUT without paying IGST and claim for input Tax refund , your services to Dubai client will be considered as export of s

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2017 (12) TMI 1069 – DELHI HIGH COURT – TMI – The matter requires to be heard in greater detail – In case any duty amounts are paid, that will be subject to final outcome of the proceedings – it is open to the petitioners to proceed and claim credit or pay duty, as the case may be. – W.P.(C) 9539/2017, C.M. APPL.38777/2017, W.P.(C) 9572/2017, C.M. APPL.38984/2017 Dated:- 11-12-2017 – S. Ravindra Bhat And Sanjeev Sachdeva, JJ. For the Petitioner : Sh. Abhishek Rastogi, Sh. Ankit Shah and Sh. Ga

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Goods and Services Tax – Started By: – pradeep kumar – Dated:- 10-12-2017 Last Replied Date:- 11-12-2017 – Hi experts, i have some doubts regardind the works contracts of 11.repair and maintainces of restarunts,banquiet hall,captria,kichen can i take ITC or not2.electrical items and fittings above like restarunts,captria etc can i takd itc or not3.if they how to accounted for like value-100+gst-10=110 can u brief me experts4.what about treatment of capital assets like above exmple thanks in advance – Reply By ANITA BHADRA – The Reply = Dear Sir as per Sec. 2(119) of CGST Act. Works Contract means a contract for building, construction, fabrication ,completion, erection, installation , fitting out, improvement , modification, repair ,mainten

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mp; maintenance pertain to immovable property. Embedded into earth. – Reply By Vamsi Krishna – The Reply = Sorry ,, there was a typing error in my previous message.. Ref the words in bold letters.. Works contract under GST is limited to contracts to do with Immovable property. (ref sec.2(119) where it is clearly defined). Sec.17(5) of CGST act mentions clearly that works contract services when supplied for construction of immovable property is ineligible for credit except where it is for further supply of works contract services. In your example the output services like restaurants, halls, cafeteria etc are not works contract services and therefore you are not entitled for credit on your repairs and maintenance, electrical works and related

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Customs – FACILITY NOTICE 24/2017 – Dated:- 10-12-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (Export) AIR CARGO COMLEX SAHAR ANDHERI (E), MUMBAI -400099. F. No. S/3 – Misc 26/2017-18 E&T/(X), ACC Date: 12.10.2017 FACILITY NOTICE 24/2017 Sub:- Compliance of GST Law & Procedure by Custodians at ACC-reg. Kind attention of all Custodians, Airlines, Console Agents and other Stake holders is to the compliance of GST Law & Procedure at ACC. Mumbai and the special meetings held on 25.07.2017 and 11.08.2017, 2. Rule 33 of Central Good and Services Tax Rules, 2017 deals with the value of supply of services in case of pure agent". In compliance to the rules MIAL has made preliminary modification, in their management system. 3. In o

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s mandatory to generate the THC on-line, hence unregistered CHA may get themselves registered seamless transactions. 4. The following process is made availlble by MIAL, to facilitate the trade: (a) MIAL will provide a data field column option in the custodian management system for updating the required GST details. (b) It's mandatory to generate the THC receipts online through custodian management system by the Importer/Exporter/Customs broker. 5. For smooth functioning, Importer/Exporter/Consignee and CHAs/CBs are advised to follow the SOP as circulated by the Custodian. 7. Difficulties, if any, faced in the implementation of this Public Notice may be brought to the notice of the notice of the undersigned. 8. Other custodians are expec

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GST – States – 39/2017 – Dated:- 10-12-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 39/2017 CCT s Ref No. A(1)/120/2017 Dt. 10-12-2017 In exercise of the powers conferred by rule 120A of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and Services Tax Act, 2017, the Commissioner of State Tax on the recommendations of the Council, hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 27th

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Goods and Services Tax – Started By: – Shekhar Joshi – Dated:- 9-12-2017 Last Replied Date:- 13-12-2017 – We are a manufacturer of goods and for the business purpose we often use Airline Services for business travelling. Some Airlines use word K3 Tax for GST amount. Now the question is how can we get ITC of such GST amount where as it is not confirmed that whether it is CGST & SGST or IGST. What is the current practice which others are following in the new GST regime? how they are getting Invoices? Pls. Advice – Reply By PAWAN KUMAR – The Reply = Dear Sir,K3 tax code is used for tax charged on airline invoice. Place of supply will be the schedule point of departure of Air Flight and the Location from where you are getting tickets.So if

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ce of supply of passenger transportation service to,- (a) a registered person, shall be the location of such person; (b) a person other than a registered person, shall be the place where the passenger embarks on the conveyance for a continuous journey: Provided that where the right to passage is given for future use and the point of embarkation is not known at the time of issue of right to passage, the place of supply of such service shall be determined in accordance with the provisions of sub-section (2). Explanation.-For the purposes of this sub-section, the return journey shall be treated as a separate journey, even if the right to passage for onward and return journey is issued at the same time. Sec 13(10) of IGST Act : The place of sup

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Goods and Services Tax – Started By: – Gorantla Bhaskar Rao – Dated:- 9-12-2017 Last Replied Date:- 14-12-2017 – sir,A party has filed application for refund of credit accumulated due to tax rate difference under GST. The party's inputs attract higher rate of duty than the rate of duty attracted on his output and thus he accumulated credit. Is he eligible for refund in cash under GST. As of now GST portal for refunds is not working and hence filed manually for sanction of refund. Is he eligible for the refund of the amount in cash even if he files manually. What is the time period for sanction of the same and under what provisions ? What are the documents need to be verified for sanction of the refund ? Experts, Pl.throw light on this

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 9-12-2017 – E-ticket Now it is common to book railway tickets in advance electronically. On booking of the ticket we may take the hard copy of the ticket that may be shown to the checker at the time of travel. We will also received SMS immediately on the booking indicating the PNR number, train number, date of travel, Class, seat number. At the time of travel showing the SMS is enough for travel along with showing of identity card such as PAN card or aadhar card or voter ID card. In the advanced technology we almost neglect to take hardcopy of the e-ticket. Even if we take the hard copy we only notice the train time, seat number, birth allotted, departure time, arrival time only. No one will read the entire contents in the ticket. While I was travelling from Madurai to Chennai on 29.11.2017 by Pearl City Express (Train No. 12694) in second AC, due to time availability I happened to read the entire ticket. I was anxious

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gets refund from the Central Excise Department. The cancelled ticket shall be treated as credit note for getting refund of service tax amount. Fare Details In the said ticket the fare details are given as below- Ticket Fare (inclusive of GST ₹ 54.54.) = ₹ 1150/- IRCTC Service charge (Inclusive of GST) = ₹ 0/- Travel Insurance premium (inclusive of GST) = Rs/.0/- Total fare (all inclusive) = ₹ 1150/- GST details In the ticket the Indian Railways GST details are indicated as below- Supplier information Invoice No. PS17413798846211 (inclusive of PNR No- PNR No. is 4137988462) Address – Indian Railways, New Delhi. SAC Code – 996421 (Long distance transport services of passengers through rail network by railways for distance beyond 150 kms. ) GSTIN – 07AAAGM)289C1ZL Recipient information GSTIN; Name; Address (Since I am unregistered person under GST the above information is not there. All the three columns are left blank) If any registered person wants to avail inpu

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as per the logic of application, GST Vide Appendix A; As regard duty pass, privilege pass, any other complimentary passeswhich are not reimbursed to railways etc., and where no money transaction is involved, GST shall not be levied. On concessional tickets/Privilege Ticket Orders (PTO) tickets, etc., GST shall be levied at the prescribed rate on total actual fare collected after concession/rebate. The GST amount shall not be rounded off.In case of showing separate amount for CGST and SGST/UTGST in that case also GST amount shall be separately mentioned up to two decimal place.As regards rounding of charging fare, after levy of GST on the total fare charged including Superfast Surcharge, reservation fee etc., as applicable therefore it shall be rounded off as per approved principles. As per provisions of GST, certain facility already available to the passenger shall be withdrawn in AC classes and first class ticket to implement the GST Guidelines- In case of combined return journey tic

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d on the tickets booked in advance.This shall be applicable on tickets issued on or after 01.07.2017. In case of mobile tickets, location of supplier shall be originating station and mobile tickets shall be issued only to unregistered users. Commercial Inspectors and TIAs should visit all important stations and ensure that GST is levied on tickets issued as per GST rules.Commercial Officer should also make surprise checks at the stations and ensure that GST is levied from the date of its implementation. All other terms and conditions shall be followed as per approach paper for implementation of GST mentioned above. Logic for GST application (Passenger) Concepts Place of supply In case of registered customer – place of registration of the customer; In case of unregistered customer – place of embarkation of journey; In case of unregistered customer if place of embarkation of journey is not known – Location of the supplier. 2.0. Location of the supplier is the place of registration of sup

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Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 9-12-2017 Last Replied Date:- 22-5-2018 – In GST regime, the scope of definition of inputs, capital goods and input services is very wide and covers almost all the imaginable goods and services that are directly or indirectly used in course or furtherance of business. However, section 17(5) prescribes a list of goods or services on which ITC is not admissible. The opening para of section 17(5) of CGST Act, 2017 reads as follows:- (5) Notwithstanding anything contained in sub-section (1) of section 16 and sub-section (1) of section 18, input tax credit shall not be available in respect of the following, namely:- …… …… (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; The bare analysis of above section makes it clear that this section has overriding effect and it states that the ITC shall not be available in respect of goods lost, stolen, destroyed or written off. There is a s

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both the views, the authors of this update find that the definition of inputs and capital goods use the phrase used or intended to be used in course or furtherance of business . Since this condition is to be checked at the time of admissibility of ITC and at that time the goods lost, stolen or destroyed were intended to be used in course or furtherance of business, the ITC was legally availed. It is worthwhile to mention here that once ITC is legitimately availed, it cannot be demanded back without a specific provision in this regard. There is no provision for demanding the ITC on inputs, capital goods and input services that have already been used for manufacture of finished goods that are lost or stolen or damaged. There is only one provision under clause (h) of section 17(5) of CGST Act, 2017 which talks of reversal on inputs or capital goods or input services itself. Further, there is no such provision of reversal under rule 42 of CGST Rules, 2017. In absence of any specific provi

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educational purpose only and not intended for solicitation. You can reach us at www.capradeepjain.com, at our facebook page on https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/ as well as follow us on Twitter at https://www.twitter.com/@capradeepjain21 – Reply By JAIPRAKASH RUIA – The Reply = Good !If a manufacturer buy gift and give to customer. whether the ITC of GST paid on gift purchased is available to manufacturer please? – Reply By Manoj Sharma – The Reply = Though the words used at the beginning of subsection 5 are no ITC shall be available I guess the real intention of Section 17(5)(h) is to define reversal. You do not know which goods you are going to distribute as gift or sample or which goods are gonna destroyed. The indirect meaning of this wording is that you take ITC at the arrival of goods but you have to reverse it when you distribute these inputs or inputs contained in finished goods as free gift or sample or when these goods are destroyed. – Articles – Knowledge Sharin

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Goods and Services Tax – GST – Dated:- 9-12-2017 – Q. I have submitted Bank guarantee and bond for export purpose. Now as per notification no. 37/2017-Centra Tax, I am eligible to export under LUT. When can I take back BG & bond and instead submit LUT? Ans. You can do it now. It came into force from 04.10.2017 Q. Do charitable trust having donation receipt above ₹ 20 Lacs and scrap sale of ₹ 1,000 required to obtain Registration? Ans. No. Q. I want the notification that explains the latest changes (10th November) made in branded and non branded food products ? Ans. Please refer to Notification Nos. 41/2017-Central Tax (Rate) and 42/2017-Central Tax (Rate) Q. Registered job worker is in another state. Can he supply finished

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Goods and Services Tax – Started By: – Hasmukh Patel – Dated:- 9-12-2017 Last Replied Date:- 13-12-2017 – Dear Sir, We are supplier-manufacture of INTRAOCULAR LENSES -HSN CODE 9021. We directly supply it to doctors. The doctors are generate library-stocks of various lenses ( power , diameter and company wise). As per requirement of patient, they utilize our lenses. As per new circular 10/2017 C.Tax Rate, we can supply our lenses under approval bases under challans and issue invoice as per consumption of lenses by doctors? Your reply is very-very helpful for our business. – Reply By PAWAN KUMAR – The Reply = As per my view, your case does not qualify under approval basis, since doctors are not approving the quantity supplied by you. They ar

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ly is very-very helpful for our business. Your query will be answered within 24 hours.Yours Sincerely, The GSTClub.in Team – Reply By CS SANJAY MALHOTRA – The Reply = Dear Mr. Patel,Yes, you can follow the process of Sales under approval basis, provided the contract is worded accordingly. Contract should specifically mentions of that stock ownership remains with you and upon its sales/ consumption by doctors, Invoice shall be raised or else the material after specific period shall be brought back.Maximum period under GST for sales on approval basis is 6 months from date of Issue of Delivery Challan or else the same is treated as supply.What happens in case of retail chain stores like Best price, Shoppers Stop,etc….. they entered into agre

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Customs – Continuation of exemption under GST regime – continuation of exemption until the validity of registration granted to the petitioner’s R&D centre – exemption cannot be claimed as a matter of

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Goods and Services Tax – Started By: – Archna Gupta – Dated:- 8-12-2017 Last Replied Date:- 14-12-2017 – Dear Sir,Please reply to below mentioned query:One of our clients handles cargo and tourist chartered flights of our foreign clients coming from outside India and landing in India (anywhere in India) and specifically provides the following services:•Flight Supervision and Airline Representation• Ground Operation Supervision• Ground Handling Arrangements.• Air Traffic Rights Over-flight / Landing Clearances • Obtaining Slots (Arrival/Departure)• In-flight catering arrangements • Hotel Accommodation and tourism arrangements• Assistance in Immigration and Customs Clearances. • Meet and Greet Ass

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ces where the location of the Supplier of service or the location of recipient of service is outside India – Place of Supply will be the location where services are actually performed Since place of supply is in India – services provided by your client can not be considered as export. Regards – Reply By PAWAN KUMAR – The Reply = As per my view, since the services being provided by your client as intermediary services as per section 2(13) of IGST Act. Section 8(b) provided that in case of intermediary services, the place of supply will be the location of supplier of service, hence place of supply will be India. The transaction will not qualify as export. As per the definition under section 2(6) of IGST Act, export of services means the suppl

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