Goods and Services Tax

7117 – Goods and Services Tax – Bangles of lac/ shellac ************* Notes: As amended vide notification no. 7/2018 dated 25-1-2018, before it was read

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26 – Goods and Services Tax – Uranium Ore Concentrate ************* Notes: As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules

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1404 90 60 – Goods and Services Tax – Coconut shell, unworked ************* Notes: As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules

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1210 10 00 – Goods and Services Tax – Hop cones, neither ground nor powdered nor in the form of pellets ************* Notes: As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules

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1106 10 10 – Goods and Services Tax – Guar meal ************* Notes: As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules

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Goods and Services Tax – Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ************* Notes: As inserted by notification no. 44

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Goods and Services Tax – Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ************* Notes: As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 ANNEXURE I For foregoing an actionable claim or enforceable right on a bra

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Goods and Services Tax – Vegetables (uncooked or cooked by steaming or boiling in water), frozen ************* Notes: As Substituted vide Notification No. 26/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as, Vegetables (uncooked or cooked by steaming or boiling in water), frozen, other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I] ************* Notes: As inserte

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Goods and Services Tax – All goods [other than fresh or chilled] other than those put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ] ************* Notes: As inserted by notification no. 44/2017 da

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0504 – Goods and Services Tax – All goods, fresh or chilled ************* Notes: As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017 – Goods and Services Tax – Schedules

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 20-11-2017 Last Replied Date:- 21-11-2017 – Chapter X of the CGST Act, 2017 contains provisions in relation Tax Collection at Source (TCS) including e-commerce in section 52. These provisions will be effective from a notified date. However, e-commerce and e-commerce operator are defined in section 2(44) and 2(45) of the CGST Act, 2017 respectively. TCS is collected as a tax by the e-commerce operator on behalf of supplier and is only a method of collection of tax through the operator (just like TDS) and the power to collect TCS is without prejudice to any other mode of recovery from the operator. According to section 52 of the GST Act, every E-commerce operator is required to collect an amount not exceeding 1% of the net value of taxable supplies, made through it by the other suppliers where the consideration of such supplies is to be collected by electronic commerce operator. The tax so collected is called tax collecti

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ST Act, 2017 are required to be excluded for the purpose of TCS. Section 9(5) provides that in respect of notified services, the total tax in respect of those services is required to be paid by e-commerce operator. E-commerce operators will have to collect and deposit tax collected at source (TCS) in addition to what GST is payable in the states in respect of supply of their own goods and services. This tax will have to be collected on payment to vendors which will be subject to reconciliation at a later stage. In terms of section 52(1), collection of tax at source is mandatory irrespective of any other provisions in GST Act or in any contract, arrangement or memorandum of understanding. This provision casts an obligation on the operator to collect an amount at the given rate out of the proceeds payable to the actual supplier of goods or services making supplies through it. In terms of section 52(7) of the CGST Act, 2017, TCS collected from the supplier and deposited with the Governmen

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.e., within ten days after the end of the month in which collection is made. Such TCS amount shall be paid to the credit of appropriate Government by the e-commerce operator. As per section 52(4) of the CGST Act, 2017 an Operator is required to furnish a monthly statement in Form GSTR-8 by the 10th of the following month through an e-commerce operator containing the details of the containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) of section 52 of the CGST Act, 2017 during a month within ten days after the end of such month. The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8. Under section 52(5), the e-commerce operator besides collecting and depositing tax by 10th of

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operator. According to section 52 of the CGST Act, 2017, TCS is required to be collected on the net value of taxable supplies made through it by other suppliers where the consideration is to be collected by the ECO. In this case, there are two transactions – where you purchase the goods from the vendors, and where you sell it through your website. For the first transaction, GST is leviable, and will need to be paid to your vendor, on which credit is available for you. The second transaction is a supply on your own account and not by other suppliers and there is no requirement to collect tax at source. The transaction will attract GST at the prevailing rates. Any amount collected and paid to the credit of the appropriate Government by e-commerce operator shall be deemed to be a payment of tax on behalf of the concerned supplier and the supplier can claim credit in his electronic cash ledger. In terms of section 52(12) of the CGST Act, 2017, Any authority not below the rank of Deputy Com

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nt of TCS is collected and deposited by e-commerce operator will be eligible to claim credit of such amount in their electronic cash ledger. The details of supplies, deductions and deposit furnished by e-commerce operator should be matched with the periodical returns furnished by such supplier. On its matching with the details declared by the supplier, the electronic cash ledger of such supplier will be credited with an amount deposited by e-commerce operator on their behalf. In terms of sub-sections 9 and 10 of section 52 of the CGST Act, 2017, the details of the supplies, including the value of supplies, submitted by every Operator in the statements will be matched with the details of supplies submitted by all such suppliers in their returns. If there is any discrepancy in the value of supplies, the same would be communicated to both of them. If such discrepancy in value is not rectified within the given time, then such amount would be added to the output tax liability of such supple

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Goods and Services Tax – GST – By: – Manish Didwania – Dated:- 20-11-2017 Last Replied Date:- 21-11-2017 – These Changes shall be effective prospectively from November 15, 2017 Relaxation in GST returns filing a. GSTR-1 S. No. Period Due Dates For registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year 1 Monthly July – October, 2017 31st December, 2017 2 Monthly November, 2017 10th January, 2018 3 Monthly December, 2017 10th February, 2018 4 Monthly January, 2018 10th March, 2018 5 Monthly February, 2018 10th April, 2018 6 Monthly March, 2018 10th May, 2018 The registered persons having aggregate turnover of up to 1.5 crore rupees in the preceding financial ye

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Jan – Feb 20, 2018 Feb – March 20, 2018 March – April 20, 2018 f. GST Tran 1 GST Tran 1 – 27th Dec 2017 Revised GST Tran 1 – 27th Dec 2017 No GST on advance payment Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods Late filing fees – GSTR-3B Late Fee credit – Late fees for GSTR-3B of July, Aug and Sept waived. Any late fees paid for these months will be credited back in Electronic Cash Ledger under Tax and can be utilized to make GST payments. October onward ₹ 25 per day and where tax amount payable is nil, it is ₹ 10 per day. – Reply By Ganeshan Kalyani – The Reply = GST on advance received is exempted for registered person other than composition dealer. So if composition dealer

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Customs – 79/2017 – Dated:- 20-11-2017 – GOVERNMENT OF INDIA OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)AIR C ARGO COMPLEX NSCBI AIRPORT, KOLKATA: 700 052. F. NO. S41(Misc) – 64/2017CCX/Pt Date: 20.11.2017 PUBLIC NOTICE NO. 79/2017 Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017 Attention of the Exporters/Customs Brokers is invited to Ministry's Circular Nos.42/2017-Customs dated 07.11.2017 regarding Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017. 2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The council was unanimous that it is in the national interest to take all possible measures to suppport the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid on goods exported in July, 2017 would begin to be paid and refunds

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ither does not exist it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR I (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR I for July, 2017 need to be filed in Table 9A of GSTR I for August, 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed. ii) Invoice number and IGST paid amount mismatch Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR I is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice, such as Invoice number, IGST paid etc, under GSTR 1 and

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given. iv. Wrong Bank Account given to Customs In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts/JECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment. B. IGST Refunds for the export of goods in the month of August 2017. GSTN has provided the utility to declare Table 6Afin GSTR 1 for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Exporters have already been provided an option to view their Shipping Bill data online on ICEGATE website, so that they can ensure filing of their Table 6A without any error. All

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application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions. ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient ( merchant exporters ) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills. iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a "registered warehouse". iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers. 5. Any difficulty faced in the implementation of the above may be brought to the notice to the Deputy / Assistant Commissioner of Drawback Section, Air Cargo Complex, NSCBI

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2018 (6) TMI 422 – MADHYA PRADESH HIGH COURT – 2018 (13) G. S. T. L. 16 (M. P.) – Appropriate forum – Rate of GST – confectionery items – case of petitioner is that it does not come within the purview of taxes at the rate of 18% to 28%, as imposed by the respondents – Held that:- Under the Central Goods and Services Act, 2017, specific provision is there to raise objection before the Council or Commissioner, GST, and this Court is not an Expert Body to examine this question – petition has no me

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GST – States – 23/WBGST/PRO/17-18 – Dated:- 20-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Adjudicating authorities O R D E R No. 23/WBGST/PRO/17-18 Dated: 20/11/2017 The order no. 06/WBGST/PRO/17-18 dated 22/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-section (2) of section 4 of the West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (2) of sectio

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GST – States – 22/WBGST/PRO/17-18 – Dated:- 20-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Central Registration Unit O R D E R No. 22/WBGST/PRO/17-18 Dated: 20/11/2017 The order no. 04/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-section (2) of section 4 of the West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (2) of secti

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GST – States – 21/WBGST/PRO/17-18 – Dated:- 20-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Delegation of powers by the Commissioner ORDER No. 21/WBGST/PRO/17-18 Dated: 20/11/2017 The order no. 03/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-section (3) of section 5 of the West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (

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GST – States – 20/WBGST/PRO/17-18 – Dated:- 20-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 Jurisdiction of Officers in Charges O R D E R No. 20/WBGST/PRO/17-18 Dated: 20/11/2017 The order no. 02/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-section (2) of section 4 of the West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (2

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GST – States – 19/WBGST/PRO/17-18 – Dated:- 20-11-2017 – GOVERNMENT OF WEST BENGAL DIRECTORATE OF COMMERCIAL TAXES 14, BELIAGHATA ROAD, KOLKATA-700015 O R D E R No. 19/WBGST/PRO/17-18 Dated: 20/11/2017 The order no. 01/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-section (2) of section 4 of the West Bengal Goods and Services Tax Ordinance, 2017, saved under sub-section (2) of section 175 of the West Bengal

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Last date for filling of return in FORM GSTR-3B – GST – States – PA/ETC/2017/310 – Dated:- 20-11-2017 Circular – Trade Notice – Public Notice – Instructions – Office orders

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GST – States – 36/2017-State Tax – Dated:- 20-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated: Shimla-2 20th November, 2017 Notification No. 36/2017-State Tax No.EXN-F(10)-31/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- 1 These rules may be called the Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, – (i) in rule 24, in sub-rule (4), for the figures, letters and word, 30th September , the

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GST – States – 47/2017-State Tax – Dated:- 20-11-2017 – Government of Himachal Pradesh Excise and Taxation Department Dated Shimla-2 the 20th November, 2017 Notification No. 47/2017-State Tax No.EXN-F(10)-40/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2017. (2) They shall come into force on the date of their publication in the Official Gazette. 2. In the Himachal Pradesh Goods and Services Tax Rules, 2017

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substituted, namely:- Statement – 2 [Rule 89(2) (c)] Refund Type: Exports of services with payments of tax (Amount in Rs.) Sl.No. Invoice details Integrated tax Cess BRC/FIRC Integrated tax and cess involved in debit note, if any Integrated tax and cess involved in credit note, if any Net integrated tax and cess (6+7+10-11) No. Date Value Taxable Value Amt. No. Date 1 2 3 4 5 6 7 8 9 10 11 12 "; (b) for Statement – 4 , the following Statement shall be substituted, namely:- Statement – 4 [Rule 89 (2)(d) and 89(2)(e)] Refund Type : On account of supplies made to SEZ unit or SEZ Developer (on Payment of tax) (Amount in Rs.) GSTIN of recipient Invoice details Shipping bill/Bill of export/Endorsed invoice by SEZ Integrated tax Cess Integra

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2017 (12) TMI 202 – KERALA HIGH COURT – [2017] 1 GSTL 16 (Ker), [2017] 1 GSTL 28 (Ker), 2018 (10) G. S. T. L. 136 (Ker.) – Release of detained goods – Jurisdiction of detaining authority – mis-declaration as well as mis-classification of goods – inter-state or intra-state supply – Held that: – the specific power invoked in issuing the impugned notice is under the CGST/SGST which is applicable only to the intra-state movement of goods. Admittedly the petitioner has consigned the goods from Tamil Nadu and was transporting it to the 3rd respondent at Pattambi – The issue of misclassification and under valuation has to be gone into by the respective assessing officers and not by the detaining officer. In such circumstances, this Court is not inclined to permit the further detention of the goods.
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The petitioners shall be permitted release of the goods on the execution of simple bond without sureties as expeditiously as possible – petition allowed – decided in favor of petitioner. – W

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t value of the goods as known to him but not verified with any material. The detention notice also directed payment of CGST and SGST each @14% totaling 28% and the GST @5% for one other commodity as also a security deposit of an equal amount. 2. The essential contention taken up by the petitioner is that the goods were transported inter-State and neither CGST nor SGST was applicable to such goods. It is also contended that the HSN Code as disclosed in the invoice is the one used by the manufacturer. The petitioner having purchased the goods from the manufacturer at Delhi could not change the HSN Code in which event there would be a violation of the provisions of the tax statutes. It is further contended that the E-way Bill uploading procedure as provided in the Rules to the CGST which has been adopted under the IGST is not implemented as of now. The same is deferred till 31.12.2017. Hence to support the case of the inter-State transport the petitioner need accompany the goods only with

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l Nadu and was transporting it to the 3rd respondent at Pattambi. The 3rd respondent also appears and submits that they are ready to accept the consignment. The issue of misclassification and under valuation has to be gone into by the respective assessing officers and not by the detaining officer. In such circumstances, this Court is not inclined to permit the further detention of the goods. The petitioners shall be permitted release of the goods on the execution of simple bond without sureties as expeditiously as possible. The detaining officer shall inform the assessing officer of the 3rd respondent who would be entitled to take appropriate proceedings at the time of assessment of the 3rd respondent. The assessing officer of the petitioners at Tamil Nadu would also be intimated, the details of whom shall be furnished by the petitioners before release of the goods. 5. With the above observations the writ petition is allowed making it clear that the petitioners and the 3rd respondent s

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2017 (11) TMI 1522 – MADRAS HIGH COURT – [2017] 1 GSTL 18 (Mad) – Demand of service tax – adjudication of case after the Scheme of Arrangement – sick unit – Held that: – This Court does not wish to express any opinion at this juncture, as the first respondent is yet to adjudicate the case. The first respondent, having issued the impugned demand, has to consider the petitioner's objections and pass an order and it is open to the petitioner to prefer an appeal. On the other hand, if the first respondent is convinced on the legal issue raised by the petitioner, it may even lead to dropping of proceedings. Therefore, necessarily, there should be an adjudication.
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The prayer sought for by the petitioner to quash the impugned show cause notice cannot be granted, as it is premature – writ petition is dismissed as premature. – Writ Petition No.29588 of 2017 & WMP.No.31867 of 2017 Dated:- 20-11-2017 – T. S. Sivagnanam, J. For the Petitioner : Mr.N.Prasad For the Respondents : Mr.V.Sundar

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ovides for an effective date as 01.4.1999. 3. On 31.3.2005, the second respondent passed an Order-in-Original, which was with reference to the show cause notices dated 04.6.1993 and 03.6.1993, claiming service tax and other charges for the period November 1992 as well as December 1992 and January 1993 respectively. By the order dated 31.3.2005, the second respondent confirmed the demand in the show cause notices and directed payment of ₹ 91,74,660/- and imposed a penalty of ₹ 25 lakhs. 4. After about two years, the third respondent passed an Order-in-Original dated 12.2.2007, which was with reference to the show cause notice dated 20.8.2002 demanding service tax. By the said order, the third respondent confirmed the demand of ₹ 10,07,117/- under Section 73 of the Finance Act, 1994 apart from demanding interest and levying penalty. 5. These two orders led to the issuance of a notice dated 13.6.2014 issued to the Superintendent of Customs, Central Excise and Service Tax

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g the earlier stand that the petitioner is liable to pay the dues, failing which, the first respondent informed the petitioner that appropriate action will be initiated under Section 11 of the Central Excise Act, 1944 and the Finance Act, 1994 and the Rules made thereunder. On receipt of the same, the petitioner gave their objections dated 10.11.2017. 7. These facts clearly show that the first respondent is yet to adjudicate the petitioner's case and that the matter is still at the stage of a show cause notice. The contentions raised by the petitioner are that the effective date as per the orders of the Company Court approving the Scheme of Arrangement is 01.4.1999 and as on the said date, the amounts are not due and payable. 8. On the other hand, the learned Senior Standing Counsel for the respondents would submit that the petitioner company, being the successor, is liable to pay the amount, which was the subjective issue pursuant to the show cause notices issued in the year 1993

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Goods and Services Tax – 19/19/2017 – Dated:- 20-11-2017 – Circular No. 19/19/2017-GST F. No. 354/263/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th November 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of custom milling of paddy – regarding. Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GST or is exempted under S. No 55 of Notification 12/2017 – Central Tax (Rate) dated 28th June

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tial characteristics but makes it marketable for primary market. Job work has been defined under section 2 (68) of the CGST Act to mean any treatment or process undertaken by a person on goods belonging to another registered person. Further, under Schedule II (para 3) of the CGST Act, any treatment or process which is applied to another person s goods is a supply of service. 3. Milling of paddy is not an intermediate production process in relation to cultivation of plants. It is a process carried out after the process of cultivation is over and paddy has been harvested. Further, processing of paddy into rice is not usually carried out by cultivators but by rice millers. Milling of paddy into rice also changes its essential characteristics.

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