Storage and warehousing services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 131
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Cargo handling services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 125 Heading 9
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 119 Heading 9966 Rental services of transport vehicles with or without operators 120 Group 99660 Rental services of transport vehicles with or without operators 121 996601 Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator 122 996602 Rental services of water vessels
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Air and space transport services of goods – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3)
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 113 Group 99652 Water transport services of goods 114 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like 115 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels – Goods and Services
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 107 Heading 9965 Goods Transport Services 108 Group 99651 Land transport services of Goods 109 996511 Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles 110 996512
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 98 Group 99642 Long-distance transport services of passengers 99 996421 Long-distance transport services of passengers through rail network by railways, metro and the like 100 996422 Long-distance transport services of passengers through road by bus, car, non-scheduled long distance bus and coach services, stage carriage and the like 10
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 89 Heading 9964 Passenger transport services 90 Group 99641 Local transport and sightseeing transportation services of passengers 91 996411 Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles 92 996412 Taxi services including radio taxi and othe
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 80 Group 99633 Food, edible preparations, alcoholic and non-alcoholic beverages serving services 81 996331 Services provided by restaurants, cafes and similar eating facilities including takeaway services, room services and door delivery of food 82 996332 Services provided by Hotels, Inn, Guest House, Club and the like including room se
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 76 Group 99632 Other accommodation services 77 996321 Room or unit accommodation services for students in student residences 78 996322 Room or unit accommodation services provided by Hostels, Camps, Paying Guest and the like 79 996329 Other room or unit accommodation services nowhere else classified – Goods and Services Tax – Schedules
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Accommodation services – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 71 Heading 9963 Accommodation, food and beverage services 72 Group 99631 Accommodation services 73 996311 Room or unit accommodation services provided by Hotels, Inn, Guest House, Club and the like 74 996312 Camp site services 75 996313 Recreational and vacation camp services – Goods and Services Tax – Schedules
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Services in retail trade – Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 68 Heading 9
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 64 Section 6 Distributive Trade Servic
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 54 Group 99547 Building completion and finishing services 55 995471 Glazing services 56 995472 Plastering services 57 995473 Painting services 58 995474 Floor and wall tiling services 59 995475 Other floor laying, wall covering and wall papering services 60 995476 Joinery and carpentry services 61 995477 Fencing and railing services 62
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 45 Group 99546 Installation services 46 995461 Electrical installation services including Electrical wiring and fitting services, fire alarm installation services, burglar alarm system installation services 47 995462 Water plumbing and drain laying services 48 995463 Heating, ventilation and air conditioning equipment installation servi
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 35 Group 99545 Special trade construction services 36 995451 Pile driving and foundation services 37 995452 Building framing and roof framing services 38 995453 Roofing and waterproofing services 39 995454 Concrete services 40 995455 Structural steel erection services 41 995456 Masonry services 42 995457 Scaffolding services 43 995458 O
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 29 Group 99544 Assembly and erection of prefabricated constructions 30 995441 Installation, assembly and erection services of prefabricated buildings 31 995442 Installation, assembly and erection services of other prefabricated structures and constructions 32 995443 Installation services of all types of street furniture (such as bus she
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 22 Group 99543 Site preparation services 23 995431 Demolition services 24 995432 Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling and boring and core extraction, digging of trenches 25 995433 Excavating and earthmoving services 26 995434 Water well d
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 12 Group 99542 General construction services of civil engineering works 13 995421 General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels 14 995422 General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks 15 995423 General con
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Goods and Services Tax – Scheme of Classification of Services S.No. Chapter, Section, Heading or Group Service Code (Tariff) Service Description (1) (2) (3) (4) 1 Chapter 99 All Services 2 Section 5 Construction Services 3 Heading 9954 Construction services 4 Group 99541 Construction services of buildings 5 995411 Construction services of single dwelling or multi dwelling or multistoried residential buildings 6 995412 Construction services of other residential buildings such as old age homes, h
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GST Update on Saved , Submitted and Filed in various GST Returns – Goods and Services Tax – GST – By: – Pradeep Jain – Dated:- 11-11-2017 – GSTR 1 prescribes the details to be provided by the taxpayer in relation to outward supplies made to the buyer for the relevant period. GSTR 1 needs to be filed by every taxpayer except Composition Scheme taxpayers, Non-Resident Foreign taxpayers, TDS deductors, E commerce Operators and Input Service Distributors as there are separate returns for them. This return is required to be filed by the 10th of subsequent month. While filing the returns, we will come across certain words with different interpretation i.e. SAVED , SUBMITTED and FILED in GSTR 1 and GSTR-2. Under GSTR 1, after saving the required p
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STR 2. The entries in GSTR 2 shall be mentioned by the buyer from 12th to 15th of the succeeding month. Adjustments, if any, is allowed to the seller in GSTR 1A on the 16th and 17th of the succeeding month after the buyer has uploaded his GSTR 2 The auto-populated invoice details will have the status of SUBMITTED or SAVED . Invoices will have SUBMITTED status when the counterparty has submitted its GSTR 1. When the status is SUBMITTED , the actions of Accept/Reject/Modify/ Pending would be available. Invoices will have SAVED status when the counterparty supplier has only uploaded the invoice details but NOT submitted its GSTR-1. When the status is SAVED, the actions of Accept/Reject/Modify/Keep Pending would NOT be available. Such SAVED inv
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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 11-11-2017 – Introduction Due to various recommendations received by the C.B.E. & C from the various sectors of the economy, the C.B.E. & C. has clarified the following issues, are as follows: Supply of goods on approval basis within the State or in another State Taxability of Printing contracts (Issue related to Composite Supply) GST applicability on the Superior Kerosene Oil (SKO) retained for the manufacturer of Linear Alkyl Benzene (LAB) Classification of unstitched Salwar Suits Accordingly, a discussion on the above matters has been done, as follows: Supply of goods on approval basis within the State or in another State Background The suppliers of jewellery etc. who are registered in one State but may have to visit other States (other than their State of registration) and need to carry the goods (such as jewellery) along for approval. In such cases if jewellery etc. is approved by the buyer, then the supplier
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of goods . A combined reading of the above provisions indicates that the goods which are taken for supply on approval basis can be moved from the place of business of the registered supplier to another place within the same State or to a place outside the State on a delivery challan along with the e-way bill wherever applicable and the invoice may be issued at the time of delivery of goods. The person carrying the goods for such supply can carry the invoice book with him so that he can issue the invoice once the supply is fructified. All such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract IGST in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017. . It is also clarified that this clarification would be applicable to all goods supplied under similar situations. [ C. B. E. & C Circular No. 10/10/2017-GST, dated 18.10.2017] Taxability of Printing contracts (Issue
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s of what constitutes the principal supply. Meaning of Principal Supply Principal supply has been defined in Section 2(90) of the CGST Act, 2017 as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. Supply of services classified under heading 9989 In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. Supply of goods classified in Chapter 48 or 49, of the Customs Tariff In case of supply of printed envelopes, letter
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rivate Limited to JKPL shall be considered as supply of services falling under heading 9989 of the scheme of classification of services. As the supply of printing of the content (i.e., annual report) supplied by the recipient of supply (i.e., JKPL) is the principal supply. Supply of Goods: M/s. Arvind Associates has entered into contract with M/s Yuvance Printings Private Limited for supply of letter heads and envelops with logo of Arvind Associates. Design and Logo details will be supplied by the Arvind Associates. In this case, after printing, supply of letter head and envelope by M/s. Yuvance Printings Private Limited to Arvind Associates shall be considered as supply of goods under respective headings of Chapter 48 or 49, of the Customs Tariff. As the supply of printing of the content (i.e., logo) supplied by the recipient of supply(i.e., Arvind Associates) is ancillary to the principal supply of goods (i.e., supply of letter head and envelops). [ C. B. E. & C Circular No. 11/1
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tracted by the LAB manufactures ? Whether the return of remaining Kerosene by LAB manufactures would separately attract GST in such transaction ? Clarifications: GST will be payable by the refinery (IOC, in our case) on the value of net quantity of superior kerosene oil (SKO) retained (i.e., 15% to 17%) for the manufacture of Linear Alkyl Benzene (LAB). The refinery (IOC) would be liable to pay GST on such returned quantity of SKO, when the same is supplied by it to any other person. The clarification issued in the context of Goods & Service Tax (GST) law only and past issues, if any, will be dealt in accordance with the law prevailing at the material time. [ C. B. E. & C Circular No. 12/12/2017-GST, dated 26.10.2017] Classification of unstitched Salwar Suits Background: Before becoming readymade articles or an apparel, the fabric is cut from bundles or thans and sold in that unstitched state. The consumers buy these sets or pieces and get it stitched to their shape and size. I
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Goods and Services Tax – The GST Council, in its 23rd meeting held at Guwahati on 10th November 2017, has recommended the following facilitative measures for taxpayers: – TMI Updates – Highlights
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Goods and Services Tax – Recommendations made On GST Rate changes by the GST Council as per discussions in its 23rd Meeting on 10th November, 2017 held at Guwahati – TMI Updates – Highlights
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Goods and Services Tax – The following changes were recommended in the Composition Scheme on the basis of discussions held in the 23rd meeting of the GST Council held at Guwahati today. – TMI Updates – Highlights
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