Goods and Services Tax

ITC O4 APPLICABLE TO MANUFACTURER
Query (Issue) Started By: – pk singhal Dated:- 28-12-2017 Last Reply Date:- 6-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
SIR
ITC O4 FORM APPLICABLE TO MANUFACTURER WHO SEND INPUT AND RECEIVED OUTPUT FROM JOB WORKER. BUT WHEN A TRADER SEND TO GREY FABRICS TO PROCESS HOUSED AND RECEIVED BACK DYEING PROCESS GREY FABRICS FROM PROCESS HOUSE. WHETHER HE REQURIED TO FILE ITC 04. BECAUSE HE SEND GOODS ON JOB CHALLAN AND RECEIVED BACK ON JOB CHAL

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Frequently Asked Questions – GST
GST
Dated:- 28-12-2017

Q. Is ITC available on vehicle taken on lease for employee in a manufacturing company?
Ans. No. It is not allowed as per section 17(5) of CGST Act, 2017.
Q. We are dealer having more than 1.5 cr turnover. Whether GSTR-1 return to be filed for every month for July-October, 2017 or Single GSTR-1 Return will be filed for the month of July-October, 2017 on or before 31st December, 2017.
Ans. FORM GSTR -1 return is to be filed for every month from July-October, 2017 by registered persons having more than 1.5 cr turnover. Last date is 31st Dec, 2017
Q. In GST portal GSTR-2 online preparation is not showing, but in GST home page GSTR 2 filing last date is 30.11.17. Pls con

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Tax payers can see status of returns filed on GSTN portal
GST
Dated:- 28-12-2017

New Delhi, Dec 27 (PTI) Tax payers can now view the status of the returns filed by them on the GST Network portal, the company handling the technology backbone of the new indirect tax system said today.
"All users logging on the GST portal can now see the status of their returns filed for all the returns like GSTR-1 or GSTR-3B at one place," GSTN CEO Prakash Kumar said.
While GSTR-3B is in

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AUDIT PROVISIONS UNDER GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 28-12-2017

Meaning of audit
According to section 2(13) of the GST Act, 2017, 'audit' means detailed examination of records, returns and other documents maintained or furnished by the taxable person under this Act or Rules made thereunder or under any other law for the time being in force to verify, inter alia, the correctness of turnover declared, taxes paid, refund claimed and input tax credit availed, and to assess his compliance with the provisions of this Act or rules made there under.
Accordingly, 'audit' implies –
(a) detailed examination of records, returns and other documents –
(i) maintained/furnished by a taxable person,
(ii) under GST law/any other law or rules;
(b) Verification of correctness of –
(i) turnover declared;
(ii) taxes paid.
(iii) refund claimed, and
(iv) input tax credit availed;
(v) Assessment of compliances with provisions of GST law a

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ished, or
● explanation furnished is not found satisfactory, or
● taxable person fails to take corrective action/measures after accepting the discrepancies,
proper officer may initiate appropriate action against such taxable person which may include –
● audit by tax authorities under section 65
● special audit under section 66
● inspection, search or seizure under section 67
● proceed to determine tax and other dues under section 79 providing for recovery of dues.
Audit by tax authorities
According to section 65 of the GST Act, 2017 in relation to audit in GST regime, following points are worth noting –
(i) who can authorize/conduct audit – commissioner of GST or commissioner of SGST or officer authorized by him by an order (general or specific);
(ii) audit of what – business transactions of any taxable person;
(iii) audit when – after at least 15 days advance notice;
(iv) how audit will be done – to be carried out in a transpa

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oner of GST or SGST;
(b) shall be in writing;
(c) may authorize any officer to undertake audit;
(d) may be general order or specific order;
(e) shall specify period of audit;
(f) shall specify frequency of audit;
(g) shall prescribe manner of undertaking audit.
Surprise element in audit
As per section 65(3), it has been stipulated that for the audit, taxable person shall be informed, by way of a notice, sufficiently in advance, not less than fifteen working days, prior to the conduct of audit in the manner prescribed.
Information regarding audit
As per sub rule (2) of rule 101 of the GST Rules, 2017 where it is decided to undertake the audit of a registered person in accordance with the provisions of section 65, the proper officer shall issue a notice in FORM GST ADT-01 inaccordance with the provisions of sub-section (3) of the said section.
Audit – mandatory or discretionary
Audit under section 65 of the GST Act, 2017 is a discretionary audit and shall be carried out only

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ths for reasons to be recorded in writing.
Example:
Date on which documents requested
1 December 2017
Date of which documents/records made available
20 December 2017
Date of actual institution of audit at auditee's place
5 January, 2018
The date of commencement of audit will be taken as
5 January, 2018
Date by which audit should be completed in normal course
4 April, 2018
Last date by which audit should be completed (including extended period)
4 October, 2018
Outcome of audit under section 65
On completion of audit under section 65, proper officer is required to do the following without delay –
(a) inform the audit findings to the taxable person whose records have been audited
(b) Inform the taxable person of his rights and obligations
(c) Inform the taxable person the reasons for the audit findings
(d) Initiate action under section 73, ie determination of tax not paid or short paid or erroneously refunded, if the audit results in detection of (i) tax not paid or sho

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ort paid or erroneously refunded or input tax credit wrongly availed or utilized by reason of fraud or any willful-misstatement or suppression of facts.
It may be noted that in Central Excise and Service Tax, Excise Audit and Service Tax audit was carried out by way of verification and scrutiny by audit Commissionerate, though there was no specific provision for audit by departmental officers. Rule 5A of Service Tax Rules, 1994 provides that commissioner or audit team of Comptroller and Auditor General of India can visit the assessee's premises for audit purposes.
Difference between the two audit under sections 65 and 66
Following comparison can be made out between audits under sec 65 and 66 of the GST Act, 2017:
Issue
Audit under section 65
Audit under section 66
Statutory provisions
65
66
Trigger point
General audit; audit of business transactions, no specific reason to be cited
Nature & complexity of case, interest of revenue, incorrect value of supply or abnormal availm

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Commissioner of Central Tax, Gst East Versus Mphasis Ltd
Service Tax
2018 (3) TMI 185 – CESTAT BANGALORE – TMI
CESTAT BANGALORE – AT
Dated:- 28-12-2017
ST/CROSS/20958/2017 in ST/ 21501/2017-SM – 23316/2017
Service Tax
Shri SS Garg, Judicial Member
Shri Madhusharan, Asst. Commissioner(AR) – For the Appellant
Shri K. Parameshwaran, Advocate – For the Respondent
ORDER
Per: SS GARG
The Revenue has filed the present appeal against the impugned order dt. 13/06/2017 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has dropped the penalties under Section 77 & 78.
2. Briefly the facts of the present case are that the respondents are registered with the Department under the category of Information Technology Software Service and Information Technology Enabled Services. A show-cause notice was issued to the respondent for various demands. After following the due process, the original authority confirmed the demands of being service tax not paid on r

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d upon the decisions in the following cases:
i. Sunil Hi-Tech Engineers Ltd. Vs. CCE, Nagpur [2014(36) STR 408 (Tri. Mum.)]
ii. Raffles Software Pvt. Ltd. Vs. CCE, C&ST, Bangalore [Final Order No.22199/2017 dt 21/09/2017]
iii. Srishti Software Applications (P) Ltd. +1 Vs. CCE, C&ST [Final order No.22201-22202/2017 dt. 22/09/2017]
5 On the other hand, the learned counsel for the assessee defended the impugned order and submitted that the learned Commissioner(Appeals) after examining all the facts have dropped the penalty which is justified because there was no suppression of facts on the part of the respondent. He further submitted that imposition of penalty under Section 78 of the Finance Act is in contravention of the provisions of Section 73(3) of the Finance Act. He further submitted that the service tax along with interest has already been paid by the assessee before the issuance of the show-cause notice. He also submitted that Section 73(3) of the Finance Act is in unambiguous

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d. [2011 (267) ELT 481 (Kar.)]
ix. Manipal County Vs. CST [2010(17) STR 474 and which has been upheld by Hon'ble High Court of Karnataka reported in 2014(36) STR J188
x. Landis + GYR Ltd. Vs. CCE [2017(49) STR 637]
6. After considering the submissions of both the sides and perusal of material on record and the various judgments relied upon by the respondent, I am of the considered view that Section 73(3) is very clear as it says that if the tax is paid along with interest before the issuance of the show-cause notice, then in that case, show-cause notice need not be issued. In the present case, I find that is on account of bona fide mistake that the service tax was not paid and as soon as it was pointed out by the audit part, the assessee paid the service tax along with interest. Further I find that there was no material brought on record by the Revenue to establish that there was suppression on the part of the assessee. Further on identical facts, this Tribunal in the case of Bh

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waiver the late fee payable FORM GSTR-3B FOR THE MONTH OF July, 2017.
S.O. 1/P.A.5/2017/S.128/2018 Dated:- 28-12-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 28th December, 2017
No. S.O. 1/P.A.5/2017/S.128/2018.-In exercise of the powers conferred by section 128 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act no. 5 of 2017), and all other powers enabling

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Refund of accumulated ITC due to lower rate of GST on finished goods
Query (Issue) Started By: – MohanLal tiwari Dated:- 27-12-2017 Last Reply Date:- 28-12-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
One of supplier is supplying goods of HSN 8607 @5% GST but almost all inputs required are @ 18%. Now, his ITC is getting accumulated. Please advise whether refund of such accumulated ITC amount is available keeping in mind that during Pre-GST, there was clear provision for not claiming any set-off of Cenvat credit arises due to above.
Reply By KASTURI SETHI:
The Reply:
Extract of FAQs issued by the Board
Q 10. Can any taxable person claim refund of any unutilized ITC at the end of the tax period?
Ans. No,

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ure: Where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), except supplies of goods or services or both as may be notified by the Government on the recommendations of the Council. In such cases also, refund can be applied under Section 54 of the CGST Act, 2017 read with Rule 89 of the CGST Rules, 2017. It should be noted that no refund of unutilised input tax credit is allowed in cases where the goods exported out of India are subjected to export duty. Further, no refund of input tax credit is allowed, if the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated

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Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

=============
Document 1
F.No. 332/2/2017 -TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated the -December, 2017
A number of issues were received from trade, individuals and other stake holders
seeking clarification as regards classification of goods and applicable GST rates. The
references were examined in the Fitment Committee and clarifications were issued in the form
of Frequently Asked Questions (FAQs). As of now, three tranches of such FAQs have been
issued. These were published for wider circulation, on 24.07.2017 (21 questions), 03.08.2017
(34 questions) and 29.09.2017 (39 questions).
2.
Certain feedback/requests have been received from stake holders that these
clarifications be issued in the form of circular, so that these have binding effect. Accordingly,
the consolidated FAQs are now being re-issued in the form of circular after

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in brine, in
sulphur water or in other preservative
S. No.
Queries
Replies
5.
6.
7.
in butter milk with salt
(mor milagai in tamil)?
What is HS code and GST
rate of Sangari?
What will be the GST rate
for Arecanut/ Betel nut?
What is the GST rate and
HSN code of Wet Dates?
solutions), but unsuitable in that state for
immediate consumption are classifiable under
heading 0711 and attract 5% GST.
2. Thus, chilli soaked in butter milk with salt
(mor milagai in Tamil) falls under 0711 and
attracts 5% GST.
1. Sangari is dried vegetable and fall under HS
code 0712. It attracts Nil GST.
1. Fresh areca nut / betel nuts fall under heading
0802 and attract Nil GST.
2. Dried areca nut / betel nuts fall under heading
0802 and attract 5% GST.
1. Wet dates fall under heading 0804 and attract
12% GST.
1. Tamarind [fresh] falls under 0810 and attract
Nil GST.
8.
What is the HS code and
GST rate for tamarind?
2.
Tamarind [dry] falls under 0813.
3.
Prior to 22.09.2017

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heading 0801 and
attract Nil GST. As per the HSN Explanatory
Notes, the heading excludes copra, the dried
S. No.
14.
Queries
Replies
What is the HS code and
GST rate for tamarind
kernel?
flesh of coconut used for the expression of
coconut oil (1203).
2. Copra falls under heading 1203 and attracts
5% GST.
1. Tamarind kernel of seed quality attracts Nil
GST, whereas
2. Tamarind kernel of other than seed quality
attracts 5% GST.
15.
What is the HS code and
1.
the GST rate for Isabgol
2.
Isabgol seeds fall under heading 1211.
Fresh Isabgol seeds attract Nil GST.
seeds?
3.
Dried or frozen Isabgol seeds attract 5% GST.
16.
What is the HS code and
1.
the GST rate for Isabgol
husk?
Isabgol husk falls under 1211 and attracts 5%
GST.
17.
What is the HS code for
Mahua Flower and its GST
rate?
1. Mahua flowers fall under heading 1212 and
attract 5% GST.
18.
What is the GST rate on
1.
sugar cane seeds and sugar
cane as such?
19.
What is the HS Code an

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.
What is the HS Code and
GST rate on Peanut Chikki,
Rajgira Chikki, Sesame
Chikki, and shakkarpara?
24.
What is the GST rate on
chocolate
'sandesh'
Bengali misti?
25.
What is HS code and GST
rate for Khari and hard
Butters?
1.
offal or blood; food preparations based on
these products fall under heading 1601 and
attract 12% GST.
As per HS explanatory notes, HS code 1704
covers most of the sugar preparations which
are marketed in a solid or semi-solid form,
generally suitable for immediate consumption
and collectively referred to as sweetmeats,
confectionery or candies.
2. Prior to 15.11.2017, Peanut Chikki, Rajgira
Chikki, Sesame Chikki and shakkarpara
attracted 18% GST.
3. With effect from 15.11.2017, Peanut Chikki,
Rajgira Chikki, Sesame Chikki and
shakkarpara attracts 5% GST. [Notification
No. 41/2017 Central Tax (Rate)]
1. Sandesh, whether or not containing chocolate,
attract 5% GST.
1. Khari and hard butters fall under heading
1905 and attract 18%

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ahar attracted 18%
GST.
Development Scheme?
30.
What is the HS Code and
GST
rate on chena
3. With effect from 13.10.2017, food
preparations put up in unit containers and
intended for free distribution to economically
weaker sections of the society under a
programme duly approved by the Central
Government or any State Government
[including Pushtaahar] falling under chapters
19 or 21 attract 5% GST, subject to specified
conditions. [Notification No. 39/2017-Central
Tax (Rate)]
1. Products like halwa, barfi (i.e. khoa product),
laddus falling under HS code 2106, are
sweetmeats and attract 5% GST.
31.
32.
products, halwa, barfi (i.e.
khoa product), laddu?
What is the HS Code and 1. Sharbat falls under HS code 2106 and attracts
GST rate on sharbat?
What is the GST rate on
'Khakhara' (traditional
food)?
18% GST.
1. Khakhra falls under “Namkeens, bhujia,
mixture, chabena and similar edible
preparations in ready for consumption form”
classifiable under 2106 90.

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rice
1.
bran”
produced during extraction
HS code 2306 includes de-oiled rice bran
obtained as a residue after the extraction of oil
from rice bran.
of vegetable oil from 'Rice
Bran'?
2.
37.
What is the HS code and
GST rates for Cotton Seed
oil cake?
De-oiled bran supplied for use as cattle feed
attracts Nil GST.
3. De-oiled rice bran for other uses attracts 5%
GST.
1. Cotton seed oil cakes fall under HS Code
2306.
2. Prior to 22.09.2017,
(i) Cotton seed oil cakes for use as aquatic feed
including shrimp feed and prawn feed,
poultry feed & cattle feed attract Nil GST;
and
(ii) Cotton seed oil cakes for other uses attract
5% GST.
3. With effect from 22.09.2017 cotton seed oil
cakes attract Nil GST. [Notification No.
28/2017 Central Tax (Rate)]
1. Dog or cat foods fall under heading 2309 and
attracts 18% GST under the residual entry S.
No. 453 of Schedule IV.
38.
What is the HS code and
GST rate for Pet Food?
39.
What 1S the
GST
1.
Compensation Ces

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GST rate of 5%, tobacco leaves means,
leaves of tobacco as such or broken tobacco
leaves or tobacco leaves stems.
Sterilisation pouches are different from
aseptic packaging paper.
packaging paper? What is
the GST rate
sterilization pouches?
2.
on
Sterilisation pouches fall under heading 3005
and attract 12% GST
44.
45.
What is the GST rate on
Nail Polish?
What is the GST rate on
Lobhan?
1. Nail Polish [whether in large quantities say 50
to 100 litres or in retail packs] falls under
heading 3304.
2. Prior to 15.11.2017, Nail Polish attracted
28% GST.
3. With effect from 15.11.2017, Nail Polish
attracts 18% GST. [Notification No. 41/2017
Central Tax (Rate)]
1. Lobhan is classified under HS code 3307 41
00.
2. Prior to 22.09.2017, lobhan attracted 12%
GST.
3. With effect from 22.09.2017, lobhan attracts
5% GST. [Notification No. 27/2017 Central
Tax (Rate)]
46.
What is the HS code and
1.
GST rate for Wipes for
babies?
(i)
Baby wipes are classified on

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d soaps, in form of
bars, cakes, moulded pieces or shapes falling
under heading 3401 [except 3401 30] and
attract 18% GST.
3. Prior to 15.11.2017, Other organic surface-
active products and preparations falling
under sub-heading 3401 30 and organic
surface-active agents and preparations
falling under heading 3402 attracted 28%
GST.
4. With effect from 15.11.2017, Other organic
surface-active products and preparations
falling under sub-heading 3401 30 and
organic surface-active agents and
preparations falling under heading 3402
attract 18% GST rate. [Notification No.
41/2017 Central Tax (Rate)]
1. HS code 3824 covers prepared binders for
foundry moulds or cores; chemical products
and preparations of the chemical or allied
industries (including those consisting of
mixtures of natural products).
2. Thus, resin coated sand falls under HS code
3824 and attracts 18% GST.
1. These items are classified under HS code
3926.
of plastic, documents bag
2.
Prior to 15.11.

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for use in
schools or offices?
What is the GST rate and
HSN code of Raw and
processed wood of
Malaysia saal and marandi
wood?
What is the GST tax rate on
“stitched Sal Leaf plate”
used as plate for eating?
3. With effect from 22.09.2017, rubber bands
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1.
Jute bags fall under HS Code 4202 22 30 and
Khadi cotton bags fall under HS code 4202
22 20.
2. Prior to 15.11.2017, Jute bags and Khadi/
cotton bags attracted 18% GST.
3. With effect from 15.11.2017, Jute bags and
Khadi cotton bags attract GST rate of 12%.
[Notification No. 41/2017 Central Tax (Rate)]
1. Wood in the rough, whether or not stripped of
bark or sapwood, or roughly squared, is
classifiable under heading 4403 and attracts
18% GST.
1.
2.
Articles of plaiting material including stitched
Sal leaf plates fall under HS code 4602.
Prior to 22.09.2017, sal leaf plates attracted
12% GST.
3. With effect from 22.09.2017, sal leaf plates
at

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boxes and cases, of non-corrugated
paper and paperboard, falling under heading
4819 and attracts GST rate of 18% under entry
153A of schedule-III. [Notification No.
41/2017 Central Tax (Rate)]
What is the classification 1. Duty Credit Scrip [MEIS etc.] fall under
and GST rate for sale of
heading 4907.
58.
59.
Export Incentives Licences
2.
like MEIS, SEIS and IEIS?
Prior to 22.09.2017, Duty Credit Scrip [MEIS
etc.] attracted 12% GST.
3.
What is the classification
and GST for posters with
photographs images etc.
printed on it using Digital
Offset Press / Digital
printers on coated
uncoated paper?
What is the classification
and GST for posters with
photographs images etc.
printed on Digital Printers
With effect from 22.09.2017, Duty Credit
Scrip [MEIS etc.] attracted 5% GST.
[Notification No. 27/2017 Central Tax (Rate)]
4. With effect from 13.10.2017, Duty Credit
Scrip [MEIS etc.] attract Nil GST.
[Notification No. 35/2017 Central Tax (Rate)]
1. These item

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attract 12% GST.
1. Sarees and dhoti are classifiable under
different headings depending on their
constituents and attract GST rate as under:
Constit Description
HS
code
GST
Rate
63.
uent
fibre
Silk
Woven fabrics 5007
of silk sarees
5%
Cotton
Of not more than
5208
5%
200 gsm
Of more
than
5209
5%
200 gsm
S. No.
Queries
Replies
Man-
Of any gsm
5407 or
5%
made
5408
filament
s yarn
64.
65.
66.
67.
68.
What will be the GST rate
on embroidered sarees,
sarees with chikan work,
Banarasi sarees and other
sarees?
For
cotton ginning
business, will the 5% GST
on raw cotton be paid
directly by factories on
reverse charge basis or it is
paid to the agent and later
claimed? (Agent being the
mediator
between
unregistered farmer and the
factories).
Will 5% GST on raw
cotton be paid directly by
factories on reverse charge
basis and who will pay it?
What is the HSN Code and
GST rate for a Fabric 1.2
MT cut for pant and 2.5
MT cut for a s

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rm of cut pieces.
1. As per the HSN Explanatory Notes, goods of
jute fibres measuring 20,000 decitex or less
are classifiable under heading 5307 as yarn
and attract 5% GST.
S. No.
Queries
Replies
69.
70.
What is the classification
and GST rate for manmade
fishnet twine?
2. Goods of jute fibres measuring more than
20,000 decitex are classifiable under heading
5607 as twine and attract 12% GST.
3. Sacks and bags, of a kind used for the packing
of goods are classifiable under heading 6305
and attract 5% / 12% GST, depending on their
sale value not exceeding or exceeding Rs.
1000 per piece.
4. Woven fabrics of jute are classifiable under
heading 5310 and attract 5% GST, with no
refund of unutilised ITC.
1. As per the HSN Explanatory Notes, goods of
man-made fibres (including those yarns of
two or more monofilaments of Chapter 54)
measuring 10,000 decitex or less are
classifiable under Chapter 54 or 55 as yarn.
Prior to 13.10.2017, yarn falling under these
attr

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ece, attract 5% GST. Garments or made
up articles of sale value exceeding Rs.1000
per piece attract 12% GST.
The sale value referred to in the relevant
entries refers to the transaction value and not
the retail sale price of such readymade
garments.
Queries
Replies
S. No.
72.
73.
Readymade garments of 2.
sale value exceeding Rs.
1000 per piece attract 12%
GST.
How does a supplier
determine what rate to
charge on readymade
garments?
Footwear having a retail
sale price not exceeding
Rs.500 per pair [provided
that such retail sale price is
indelibly marked or
embossed on the footwear
itself] attracts 5% GST.
Does the retail sale price
referred to above include
the GST?
What is the classification
of Hand Decorative
Figurines and Hand
Decorative Artefacts made
of marble powder, stone
and unsaturated resin?
Therefore, if a wholesaler supplies readymade
garments for a transaction value of Rs.950 per
piece to a retailer, the GST chargeable on such
readyma

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ds
attract 12% GST. [Notification No. 27/2017
Central Tax (Rate)]
1. Lac or shellac bangles are classifiable under
heading 7117.
Prior to 15.11.2017, Lac or shellac bangles
attracted 3% GST.
74.
What is the HS code and
GST rate for lac or shellac
bangles?
2.
3. With effect from 15.11.2017, Lac or shellac
bangles attract Nil GST. [Notification No. 41
/2017 Central Tax (Rate)]
75.
What is the HS code for
Solar Panel Mounting
Structure and its GST rate?
1.
Structures of iron or steel fall under heading
7308 and structures of aluminium fall under
heading 7610 and attract 18% GST.
2.
Solar Panel Mounting Structure, depending
on the metal they are made of, fall under 7308
or 7610 and attract 18% GST.
Queries
Replies
S. No.
76.
7315 includes:
What will be classification 1. As per the HS explanatory notes, HS code
of two wheelers chain and
applicable GST rate
a) Transmission chains for cycles,
automobiles or machinery.
b) Anchor or mooring chains; lifting,

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of the Notification
prescribing GST rates.
1. These are agricultural hand tools.
2. Agricultural hand tools fall under 8201 and
attract Nil GST.
1. Filters or Water Purifiers fall under heading
8421 and attract 18% GST.
80.
What is the HS code and
1.
GST rate of parts of
Machines falling under HS codes 8432, 8433,
8434 and 8436 attract 12% GST.
machines falling under HS
2.
However, parts of such machines falling
under HS code 8432, 8433, 8434 and 8436
S. No.
81.
82.
Queries
Replies
code 8432, 8433, 8434 and
8436?
attract 18% under the residual entry S.No.453
of Schedule III of the notification prescribing
GST rates.
What is the HS code of 1. The HS code of Chaff cutter is 8436 10 00 and
chaff cutter?
it attracts a GST rate of 12%.
What is the HS code and
GST rate of parts of sewing
machine?
1.
HS code for sewing machine is 8452 and it
attracts 12% GST.
2. Parts of sewing machine falling under HS
code 8452 attract 12% GST. [Notification No.
41/2017

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o. 41/2017
Central Tax (Rate)]
4. However, two-way radio (Walkie talkie)
falling under HS code 8525 60 used by
defence, police and paramilitary forces attract
12% GST.
1. Railway wagons are classifiable under
heading 8606 and attract 5% GST, with no
refund of unutilised ITC.
S. No.
Queries
Replies
2. Therefore, used railway wagons also attract
5% GST.
88.
Whether, motor vehicles
cleared as ambulances duly
1.
fitted with all the fitments,
furniture and accessories
necessary for an ambulance
from the factory
manufacturing such motor
vehicles will be exempted
from Compensation cess
irrespective of place of
supply
2.
3.
89.
What is the GST rate for
1.
goods falling under HS
code 9021 40 to 9021 90?
2.
90.
91.
92.
What is the HS code for
Office revolving chairs?
What is the GST rate for
Portable and Mobile
Toilets?
What is the GST rate on
Rakhi?
HS code 8703 covers specialised vehicles,
which includes ambulances.
Motor vehicles cleared as ambul

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Frequently Asked Questions – GST
GST
Dated:- 27-12-2017

Q. When will e-way bill system be applicable?
Ans. As decided at the 24th GST Council meeting, nationwide e-way Bill will be made compulsory from 01.02.2018; trials to start from 16.01.2018
Q. What is the last date for filing TRAN-1?
Ans. 27.12.2017. Please refer Orders 9/2017-GST and 10/2017-GST, both dated 15.11.2017
Q. Does aggregate turnover include value of inward supplies received on which RCM is payable?
Ans. Ag

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Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi
GST
Dated:- 27-12-2017

DIRECTORATE GENERAL OF GOODS AND SERVICES TAX
FIFTH FLOOR, MTNL TELEPHONE EXCHANGE BUILDING
8-BHIKAJI CAME PLACE, NEW DELHI-110066
F. No. V(30)/DGGST/Nodal Officer/21/2017/1222
Dated 15/12/2017
To
All the Chief Commissioners of GST
Madam/Sir,
Sub: Appointment of Nodal officer for acting as a single point contact with DGGST, New Delhi.
The DGGST have been created

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ITC ON BUS PURCHASE – GIVEN ON RENT TO COMPANY FOR THEIR EMPLOYEES PICK UP AND DROP
Query (Issue) Started By: – RAVINDRA SANCHETI Dated:- 27-12-2017 Last Reply Date:- 13-3-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Hello Sir
I have following query
– Assessee have purchased one Bus and one car to give on rent to different companies for their employees and guest pick up and dropping facility. They charged rent on monthly basis including per KMS basis. Need clarifications on following with reference to Notification no 11/2017, 20/2017, 31/2017 of Central Tax (Rate)
1. What should be the SAC code for rent services – 9964 passenger transport services or 9966 Rental Services of Transport Vehicle. As per me should be 9966.

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en on Rent .
As per Sec 17(5)(a) – ITC will not be available on PURCHASE OF MOTOR VEHICLE & OTHER CONVEYANCE except when it is for transportation of passengers . It will not be correct to avail the credit on Rental services.
Clause vi – 9964 covers where owner of motor vehicle used it for transporting passenger . In your case its being rented out , hence it covers under 9966 .
Regards
Reply By CS SANJAY MALHOTRA:
The Reply:
ITC Credit is available if the vehicle is given on rent. It's usage can be for any purpose and in your case, the service rendered is Renting of Motor Vehicle and ITC admissible.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,
Sir, Such replies/clarification are worth saving to be used as ready

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In order to delegates the power to all jurisdictional Joint Commissioners (ST) in the Divisions to authorize officers in the Division to exercise powers under sub-section (12) of Section 67 of the Andhra Pradesh Goods and Services Tax Act, 2017.
NO.CCW/GST/74/2017 Dated:- 27-12-2017 Andhra Pradesh SGST
GST – States
GOVERNMENT OF ANDHRA PRADESH
COMMERCIAL TAXES DEPARTMENT
ORDER NO.CCW/GST/74/2017
DATED 27-12-2017
In partial modification of the proceedings of the undersigned in the re

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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO 529 Dated:- 27-12-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 27th December, 2017
SRO 529 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendation of the council, hereby makes the following amendments in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely: –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTTN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Central Tax
State / UT Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
Rate
Taxable value
Amt
Rate
Taxable value
Amt
1
2
3
4

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–
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl. No.
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State /Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by suppli

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e DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period.I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier __
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the recipient shall not claim any refund with respect of the said supplies and also, the recipient has not availed any input tax credit on such supplies.
Signature
Name –
Designation / Status
UNDERTAKING
I hereby unde

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The Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
70/2017-State Tax Dated:- 27-12-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-2 Dated 27th December, 2017
Notification No. 70/2017-State Tax
No. EXN-F(10)-43/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), 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. (1) These rules may be called the Himachal Pradesh Goods and Services Tax (Fifteenth Amendment) Rules, 2017.
(2) They shall come into force with effect from 21st December, 2017.
2. In the Himachal Pradesh Goods and Services Tax Rules, 2017, –
(i) in FORM GSTR-1, for Table – 6, the following shall be substituted, namely:-
“6. Zero rated supp

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ue
Integrated Tax
Central Tax
State/Union
Territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(c) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
;”
(d) for the DECLARATION [rule 89(2)(g)], the following shall be substituted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is b

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ame –
Designation / Status”;
(iii) in FORM GST RFD-01A,-
(a) in Table 7, in clause (g), for the words “Recipient of deemed export”, the words “Recipient of deemed export supplies/ Supplier of deemed export supplies ” shall be substituted;
(b) after the DECLARATION [rule 89(2)(f)], the following shall be inserted, namely:-
“DECLARATION [rule 89(2)(g)]
(For recipient/supplier of deemed export)
In case refund claimed by recipient
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which refund is being claimed and the amount does not exceed the amount of input tax credit availed in the valid return filed for the said tax period. I also declare that the supplier has not claimed refund with respect to the said supplies.
In case refund claimed by supplier
I hereby declare that the refund has been claimed only for those invoices which have been detailed in statement 5B for the tax period for which

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xable Value
Integrated Tax
Central Tax
State/Union territory Tax
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union territory Tax
1
2
3
4
5
6
7
8
9
10
11
12
13
“;
(d) after Statement 5A, the following Statement shall be inserted, namely:-
“Statement 5B [rule 89(2)(g)]
Refund Type: On account of deemed exports
(Amount in Rs)
Sl.No.
Details of invoices of outward supplies in case refund is claimed by supplier/ Details of invoices of inward supplies in case refund is claimed by recipient
Tax paid
No.
Date
Taxable Value
Integrated Tax
Central Tax
State/Union Territory Tax
Cess
1
2
3
4
5
6
7
8
“.
By Order,
Additional Chief Secretary (E&T) to the
Government of Himachal Pradesh
Note:- The principal rules were published in the Gazette of Himachal Pradesh vide notification No. EXN-F(10)-13/2017, dated the 27th June, 2017, published vide number EXN-F(10)-13/2017, dated the 29th June, 2017 and last amended vide notification No. 55/2017-

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ITC ON MOTOR VEHICLE INSURANCE
Query (Issue) Started By: – susmis666 susmis666 Dated:- 26-12-2017 Last Reply Date:- 23-2-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Experts,
I have a firm named as 'xyz solutions' (trade name). The firm has GST registration and I am the sole proprietor of this firm (legal name = my name).
I have a car having commercial registration with taxi passing. The vehicle is being used for public transport. Here the vehicle is registered under my name.
And here is my question, "would i be able to claim the ITC on GST amount on buying/renewal of the motor vehicle insurance policy?"
Awaiting response, Thanks…
Reply By KASTURI SETHI:
The Reply:
Not allowed.
Reply By KA

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Total collection under GST for the month of December 2017 has been 80,808 crores till 25th December 2017
GST
Dated:- 26-12-2017

Total Revenue Collection under GST: The total collection under GST for the month of December 2017 has been ₹ 80,808 crores till 25th December 2017. 99.01 lakh taxpayers have been registered under GST so far till 25th December, of which 16.60 lakh are composition dealers which are required to file returns every quarter. 53.06 lakh returns have been filed for the month of November till 25th December.
Revenue of States: Of the ₹ 80,808 crores collected under GST for the month of December, 2017 (upto 25th December), ₹ 13,089 crores have been collected as CGST, ₹ 18,650 crores has

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TRAN1 ITC REVERSAL
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 26-12-2017 Last Reply Date:- 27-12-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I want to know what is the amount to be entered in Tran1 Table 5c "ITC reversal relatable to C-Forms & F-Forms" and Transition ITC.
Reply By ANITA BHADRA:
The Reply:
Dear Sir
You need to enter differential Tax amount for pending Form C/F/H/I Form .
It means you paid concessional amount and issue thes

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Modification of PAN number in GST Registration
Query (Issue) Started By: – Balasubramanian Muthusamy Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
Dear sir,
We are a Registered Dealer in Sales Tax TamilNadu .We have transitioned from Sales Tax to GST and got a Registration Number & Certificate.
1.We are a HUF firm with one sole Proprietor and with HUF Pan Number.
2.Our proprietor is also an Individual Assessee in Income-tax having seperate Pan Number. It is active and filing IT returns every year.
3.Now the Problem is when Registering with GSTin ,the individual Pan Number was /had to be selected and got the GSTin Number with Individual Pan number.
4.We want to modify the Pan N

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Frequently Asked Questions – GST
GST
Dated:- 26-12-2017

Q. What are the requirements for clearance of physician samples distributed free of cost?
Ans. In case of clearance of free physician samples, the ITC availed on the said samples has to be reversed under S. 17(5)(h) of the CGST Act, 2017. No tax is payable on clearance of physician samples distributed free of cost as the value of supply is zero.
Q. I am a software company. If I import software services, am I eligible to pay IGST?
Ans. Yes, as it is an inter-State supply under section 7 (4) of the IGST Act, you will be liable to pay IGST
Q. I export services, but turnover is below threshold. Should I take registration?
Ans. Yes, as it is an inter-State supply, you are

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composition levy- sale of capital goods
Query (Issue) Started By: – Richa Goyal Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 2 Replies
GST
I AM REGISTERED UNDER THE COMPOSITION SCHEME. I HAVE TO SELL SOME CAPITAL GOODS BOUGHT LAST YEAR.. DO I CHARGE GST ON THE SALE OF USED CAPITAL GOODS AND IF YES.. THEN AT WHAT RATE?
Reply By ANITA BHADRA:
The Reply:
No as the composition dealer cannot collect tax paid
Reply By MARIAPPAN GOVINDARAJAN:
The Reply

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Shipping Bill Number & Date in Export
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 26-12-2017 Last Reply Date:- 2-1-2018 Goods and Services Tax – GST
Got 3 Replies
GST
In GSTR1 , Export Invoice summary there is option to mentioned the shipping Bill NO. & date.
In our case we have passed shipping bill on basis of our export invoice (Not Tax Invoice) in foreign currency which is earlier of our tax invoice. while entering the same detail in GSTN export invoice summary syst

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Caterpillar India Pvt. Ltd. Versus Commissioner of CE & ST, LTU-Chennai [sought to be changed as CGST And CE Chennai South]
Central Excise
2018 (3) TMI 330 – CESTAT CHENNAI – TMI
CESTAT CHENNAI – AT
Dated:- 26-12-2017
E/Misc/41558/2017 (by Dept.), E/41845/2017 – A/43382/2017
Central Excise
Shri Madhu Mohan Damodhar, Member (Technical)
Shri M. Kannan, Advocate – For the Appellant
Shri K.P. Muralidharan, AC (AR) – For the Respondent
ORDER
The MA has been filed by Revenue for change of cause title from Commissioner of Service Tax, Chennai to “The Commissioner of GST & Central Excise, Chennai South Commissionerate” consequent upon the introduction of GST and the resultant change in the jurisdiction.
2. After hearing bo

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ready paid. Penalty of Rs. 18,50,755/- was also imposed under Rule 15 (2) of Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act. On appeal, Commissioner (Appeals) vide the impugned order dt. 29.05.2017 inter alia held that for the period prior to April 2011, 100% penalty would be payable by the appellant and that for the period subsequent to April 2011 benefit of 50% of penalty is accorded. Hence this appeal.
4. Today, when the matter came up for hearing, on behalf of appellant, Ld. Advocate, Shri M. Kannan submits that based on the order of the original authority, they had already paid up 25% of the penalty. As they had already paid up the duty liability and interest even before issue of show cause notice, they ava

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Advocate, that benefit can be taken suo motu so as long as the other conditionalities are satisfied. In this case appellant had already paid up the duty liability and interest well before issue of SCN. Accordingly, they are very much entitled to avail benefit of reduced penalty. In the circumstances, Commissioner (Appeals) has exceeded his brief in ordering 100% penalty before April 2011 and 50% penalty thereafter. The impugned order therefore cannot sustain and is set aside. Appeal is allowed to the extent of restricting the penalty payable by the appellant only under Rule 15 (2) of CCR 2004 / 11AC of C.E. Act to 25% of the penalty imposed by the original authority.
(Dictated and pronounced in open court)
Case laws, Decisions, Judgem

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Corrigendum to the Notification of the TSGST (Thirteenth Amendment) Rules,2017.
F.1-11(91)-TAX/GST/2017(Part) Dated:- 26-12-2017 Tripura SGST
GST – States
Tripura SGST
Tripura SGST
GOVERNMENT OF TRIPURA
FINANCE DEPARTMENT
(TAXES & EXCISE)
No.F.1-11(91)-TAX/GST/2017(Part)
Dated, Agartala, the 26th December, 2017.
CORRIGENDUM
In the notification of the Tripura State Goods and Services Tax (Thirteenth Amendment) Rules, 2017 of the Government of Tripura, in the Department of Fin

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Corrigendum of the english version of the GST Circular 04/2017 number F.17(134)/ACCT/GST/2017/2923 Dated 12.12.17.
F.17(134)ACCT/GST/2017/2968 Dated:- 26-12-2017 Rajasthan SGST
GST – States
Government of Rajasthan
Commercial Tax Department
No. F.17 (134) ACCT/GST/2017/2968
Date- 26-12-2017
CORRIGENDUM
The English version of GST Circular No. 04/2017 number F.17 (134) ACCT/ GST/2017/2923 dated 12.12.2017 shall be read with following correction:
At column no. 2 of the page number 11,

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Waives late fee for July, 2017 in FORM GSTR-3B
KA. NI-2-1936/XI-9(42)/17 Dated:- 26-12-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
Uttar Pradesh Shasan
Sansthagat Vitta, Kar Evam Nibandhan Anubhag -2
NOTIFICATION
No. KA. NI-2-1936/XI-9(42)/17-U.P. Act-1-2017-Order(95)-2017
Lucknow : Dated : December 26, 2017
In exercise of the powers conferred by section 128 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no 1 of 2017), read with

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