9403 – Goods and Services Tax – Furniture wholly made of bamboo, cane or rattan ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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8710 – Goods and Services Tax – Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles ************* Notes: As inserted by notification n
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8509 – Goods and Services Tax – Wet grinder consisting of stone as a grinder ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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6505 – Goods and Services Tax – Hats (knitted/crocheted) or made up from lace or other textile fabrics ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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2804 40 10 – Goods and Services Tax – Medical grade oxygen ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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Goods and Services Tax – Started By: – ANITA BHADRA – Dated:- 20-11-2017 Last Replied Date:- 21-11-2017 – Dear Experts While filing GSTR 3 B , I had paid tax amount thru electronic cash ledger . Now I realize the amount has not been debited from Electronic cash ledger . Status is showing return Filed but tax amount is still avaliable. What is to be done now? . Does it means , payment has not gone and I am liable to pay interest . Kindly guide. – Reply By CS SANJAY MALHOTRA – The Reply = Please
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2106 90 91 – Goods and Services Tax – Diabetic foods ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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1902 – Goods and Services Tax – Pasta, whether or not cooked or stuffed (with meat or other substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannello
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1701 91,1701 99 – Goods and Services Tax – All goods, including refined sugar containing added flavouring or colouring matter, sugar cubes (other than those which attract 5% or nil GST) *************
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9401 10 00 – Goods and Services Tax – Aircraft seats ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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8407 10 00, 8411 – Goods and Services Tax – Aircraft engines ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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Goods and Services Tax – Fly ash bricks or fly ash aggregate with 90 per cent. or more fly ash content; Fly ash blocks *************
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6309 or 6310 – Goods and Services Tax – Worn clothing and other worn articles; rags *************
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5806 – Goods and Services Tax – Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs) ************* Notes:
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5609 – Goods and Services Tax – Products of coir ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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5608 – Goods and Services Tax – Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials ************* Notes: As inserted by notification no. 43/201
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5607 – Goods and Services Tax – Jute twine, coir cordage or ropes ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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4115 – Goods and Services Tax – Composition leather with a basis of leather or leather fibre, in slabs, sheets or strip, whether or not in rolls; parings and other waste of leather or of composition l
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4114 – Goods and Services Tax – Chamois (including combination chamois) leather; patent leather and patent laminated leather; metallised leather ************* Notes: As inserted by notification no. 43
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4113 – Goods and Services Tax – Leather further prepared after tanning or crusting, including parchment-dressed leather, of other animals, without wool or hair on, whether or not split, other than lea
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4112 – Goods and Services Tax – Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not split, other than leather of
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4107 – Goods and Services Tax – Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or no
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2621 – Goods and Services Tax – Fly Ash ************* Notes: As inserted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules
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Goods and Services Tax – Started By: – unni kv – Dated:- 20-11-2017 Last Replied Date:- 20-11-2017 – Dear Sir We are in the export business without of payment tax (against letter of undertaking), my question is whether we need to file Table 6A Form in GSTR1 which recently introduced in GST portal to speedup claim process of GST by exporters or filing of GSTR1 is enough and whether we can claim accumulated ITC by filing GST RFD-01A through GST portal ? – Reply By CS SANJAY MALHOTRA – The Reply =
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Goods and Services Tax – Started By: – sanjay khatri – Dated:- 20-11-2017 Last Replied Date:- 20-11-2017 – Dear Experts,I received advance money agains supply of cumin goods on 20 octomber from the registered person within state who export the goods.what rate i shoud charged on invoice 0.1% or 5%? when i charge gst i.e.advace received date or Invoice date? – Reply By Rajagopalan Ranganathan – The Reply = Sir, As per Notification No. 40/2017-Central Tax (Rate) dated 23.10.2017 exempts the intra-State supply of taxable goods (hereafter in this notification referred to as the said goods ) by a registered supplier to a registered recipient for export, from so much of the central tax leviable thereon under section 9 of the said Act, as is in excess of the amount calculated at the rate of 0.05 per cent., subject to fulfilment of the following conditions, namely: – (i) the registered supplier shall supply the goods to the registered recipient on a tax invoice; (ii) the registered recipient s
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ly to a registered warehouse from where the said goods shall be move to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported; (vii) if the registered recipient intends to aggregate supplies from multiple registered suppliers and then export, the goods from each registered supplier shall move to a registered warehouse and after aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods hav
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ed recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier; (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring goods at concessional rate and a copy of the same shall also be provided to the jurisdictional tax officer of the registered supplier; (vi) the registered recipient shall move the said goods from place of registered supplier – (a) directly to the Port, Inland Container Deport, Airport or Land Customs Station from where the said goods are to be exported;
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when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Services Tax Identification Number (GSTIN) and tax invoice of the registered supplier along with proof of export general manifest or export report having been filed to the registered supplier as well as jurisdictional tax officer of such supplier. Therefore the rate pf gst depends upon whether your supply is intra-state (within the same state) or inter-state (between different states). According to Section 31 (1) of CGST Act, 2017 a registered person supplying taxable goods shall, before or at the time of,- (a) removal of goods for supply to the recipient, where the supply involves movement of goods; or (b) delivery of goods or making available thereof to the recipient, in any other case, issue a tax invoice showing the description, quantity and value of goods, the tax charged thereon and such other particulars as may be prescribed. Therefore the
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