GST Clarifies: Moving Rigs, Tools, and Cranes Across States Isn't a Supply Unless for Further Supply.
Circulars
GST
Inter-state movement of rigs, tools and spares, and all goods on wheels [li
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Terracotta Idols Get Nil GST Rate Classification, Clarifying Tax Treatment for Traditional Artifacts.
Circulars
GST
Issue related to classification and GST rate on Terracotta idols – will b
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Advance on supply of goods
Query (Issue) Started By: – Devika agarwal Dated:- 22-11-2017 Last Reply Date:- 23-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Advance received on supply of goods in not te be taxed under GST, this notification comes under CGST Act only.
Why this is not come under IGST Act?
Reply By Ramaswamy S:
The Reply:
it is for all (CGST,SGST, IGST, UTGST). No tax on advances received for the supply of goods is to be paid. Advance received for supply of services – tax is payable.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
No GST on advance received from customer. However, a composition dealer is still liable to pay GST on advance. Also advance on service is also liable to GST.
R
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
notes;
(vii) accounts and records;
(viii) returns, other than late fee;
(ix) payment of tax;
(x) tax deduction at source;
(xi) collection of tax at source;
(xii) assessment;
(xiii) refunds;
(xiv) audit;
(xv) inspection, search, seizure and arrest;
(xvi) demands and recovery;
(xvii) liability to pay in certain cases;
(xviii) advance ruling;
(xix) appeals and revision;
(xx) presumption as to documents;
(xxi) offences and penalties;
(xxii) job work;
(xxiii) electronic commerce;
(xxiv) transitional provisions; and
(xxv) miscellaneous provisions including the provisions relating to the
imposition of interest and penalty,
shall, mutatis mutandis, apply, so far as may be, in relation to integrated tax as they apply in relatio
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
GST ON CHILLED/PURIFIED WATER
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 22-11-2017 Last Reply Date:- 24-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
SIR,
ONE OF MY CLIENT IS SUPPLYING CHILLED/PURIFIED WATER TO THE PUBLIC IN CAMPERS. WHEATHER GST IS APPLICABLE ON SUPPLY OF WATER . IF APPLICABLE THEN AT WHAT RATE WITH HSN CODE.
Reply By ANITA BHADRA:
The Reply:
Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
43.67 lakh biz file initial GST returns for October
GST
Dated:- 22-11-2017
New Delhi, Nov 21 (PTI) As many as 43.67 lakh businesses have filed the initial GSTR-3B returns for the month of October the highest monthly return filing within due date, GST Network said today.
The last date of GSTR-3B filing, which is the initial sales return, for October was yesterday.
Around 56 per cent of the registered taxpayers filed their GSTR-3B returns for October within due date.
"The number of taxpayers filing their GSTR-3B returns is showing marked improvement month after month with about 43.67 lakh of them filing their GSTR-3B returns for October till November 20, 2017, the highest so far," GSTN said in a statement.
As many
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017
G.O.Ms.No. 251 Dated:- 22-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
REVENUE (COMMERCIAL TAX-II) DEPARTMENT
G.O.Ms.No. 251
Dated: 22-11-2017
NOTIFICATION
In Exercise of the powers conferred by section 128 of the Telangana Goods and Services Tax Act, 2017 (Act No. 23 of 2017), the State Government, on the recommendations of the Goods and Service
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to extend the time limit for filing of FORM GSTR-4
34/2017 Dated:- 22-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 34/2017
CCT's Ref No. A(1)/128/2017,
Dt. 22-11-2017
In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017), the Commissioner of State Tax, hereby makes the followin
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to extend the time limit for furnishing the return in FORM GSTR-5, for the months of July to October, 2017
35/2017 Dated:- 22-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 35/2017
CCT's Ref No. A(1)/148/2017,
Dt. 22-11-2017
In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to extend the time limit for furnishing the return in FORM GSTR-5A for the months of July to October, 2017
36/2017 Dated:- 22-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 36/2017
CCT's Ref No. A(1)/114/2017,
Dt. 22-11-2017
In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) a
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to extend the time limit for furnishing the return in FORM GSTR-6 for the month of July, 2017
37/2017 Dated:- 22-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 37/2017
CCT's Ref No. A(1)/115/2017,
Dt. 22-11-2017
In exercise of the powers conferred by sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereinafter r
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Seeks to extend the due date for submission of details in FORM GST-ITC-04
38/2017 Dated:- 22-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 38/2017
CCT's Ref No. A(1)/135/2017
Dt. 22-11-2017
In pursuance of Section 168 of the Telangana Goods and Services Tax Act, 2017 (12 of 2017) and sub-rule (3) of Rule 45 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of Stat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
The Haryana Goods and Services Tax (Twelfth Amendment) Rules, 2017.
128/ST-2 Dated:- 22-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd November, 2017
No. 128/ST-2.- In exercise of the powers conferred by Section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. These rules may be called the Haryana Goods and Services Tax (Twelfth Amendment) Rules, 2017.
2. In the Haryana Goods and Services Tax Rules, 2017(hereinafter called the said rules), in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation.- For the purposes of rule 42 and this rule, it is hereby clarified that the aggregate value of exempt supplies shall exclude the value of supply of services specified in the notification of the Gov
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
r or certificate in such Forms as appended to these rules.”.
5. In the said rules, after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”.
6. In the said rules, after “FORM GST RFD-01”, the following Forms shall be inserted, namely:-
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax collector and other registere
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
f tax)
(f)
On account of supplies made to SEZ unit/ SEZ developer (without payment of tax)
(g)
Recipient of deemed export
DECLARATION [second proviso to section 54(3)]
I hereby declare that the goods exported are not subject to any export duty. I also declare that I have not availed any drawback on goods or services or both and that I have not claimed refund of the integrated tax paid on supplies in respect of which refund is claimed.
Signature
Name –
Designation / Status
DECLARATION [section 54(3)(ii)]
I hereby declare that the refund of ITC claimed in the application does not include ITC availed on goods or services used for making 'nil' rated or fully exempt supplies.
Signature
Name –
Designation / Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
atory
Date (Name)
Designation/ Status
Annexure-1
Statement -1 [rule 89(5)]
Refund Type: ITC accumulated due to inverted tax structure [clause (ii) of first proviso to section 54(3)]
(Amount in Rs.)
Turnover of inverted rated supply of goods
Tax payable on such inverted rated supply of goods
Adjusted total turnover
Net input tax credit
Maximum refund amount to be claimed [(1×4/3)-2]
1
2
3
4
5
Statement- 3A [rule 89(4)]
Refund Type: Export without payment of tax (accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net input tax credit
Adjusted total turnover
Refund amount (1×2/3)
1
2
3
4
Statement-5A [rule 89(4)]
Refund Type: On account of supplies made to SEZ unit / SEZ developer without payment of tax (accumulated ITC) -calculation of refund amount
(Amount in Rs.)
Turnover of zero rated supply of goods and services
Net i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Deleted……
Notification regarding time period for furnishing the details in Form GSTR-1 for person having aggregate turnover upto 1.5 crore
NO.F.1-11(91-TAX/GST/2017(Part) Dated:- 22-11-2017 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 22nd November, 2017
NOTIFICATION
In exercise of the powers conferred by section 148 of the Tripura State Goods and Services Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government, on the recommendations of the Council, notifies the registered persons having aggregate turnover of upto 1.5 crore rupees in the preceding financial year or the current financial year, as the class
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notification regarding revised amount of late fee payable by any registered person for failure to furnish the return in Form GSTR-3B
NO.F.1-11(91)-TAX/GST/2017(Part) Dated:- 22-11-2017 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 22nd November, 2017.
NOTIFICATION
In exercise of the powers conferred by section 128 of the Tripura State Goods and Services Tax A
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notification regarding category of persons exempted from obtaining registration under TSGST Act, 2017
NO.F.1-11(91-TAX/GST/2017(Part) Dated:- 22-11-2017 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 22nd November, 2017.
NOTIFICATION
In exercise of the powers conferred by sub-section (2) of section 23 of the Tripura State Goods and Services Tax Act, 2017 (Tripu
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notification regarding the TSGST (Twelfth Amendment) Rules, 2017
NO.F.1-11(91)-TAX/GST/2017(Part) Dated:- 22-11-2017 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 22nd November, 2017.
NOTIFICATION
In exercise of the powers conferred by section 164 of the Tripura State Goods and Service Tax Act, 2017 (Tripura Act No. 9 of 2017), the State Government hereby makes the following rules further to amend the Tripura State Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Tripura State Goods and Service Tax (Twelfth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Tripura State Goods and Services Tax Rules, 2017,-
(i) in rule 43, after sub-rule (2), the following explanation shall be inserted, namely:-
“Explanation – For the purposes of rule 42 and t
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Form as appended to these rules.”;
(iv) after rule 107, the following rule shall be inserted, namely:-
“107A. Manual filing and processing. – Notwithstanding anything contained in this Chapter, in respect of any process or procedure prescribed herein, any reference to electronic filing of an application, intimation, reply, declaration, statement or electronic filing of an application, intimation, reply, declaration, statement or electronic issuance of a notice, order or certificate on the common portal shall, in respect of that process or procedure, include manual filing of the said application, intimation, reply, declaration, statement or issuance of the said notice, order or certificate in such Forms as appended to these rules.”;
(v) after rule 109, the following rule shall be inserted, namely:-
“109A. Appointment of Appellate
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
e Joint or Deputy Commissioner;
(c) the Additional Commissioner (Appeals where such decision or order is passed by the Assistant Commissioner or Superintendent,
within six months from the date of communication of the said decision or order.”;
(vi) after the “FORM GST RFD-01”, the following forms shall be inserted, namely:-
PDF Download
=============
Document 1Tripura Gazette, Extraordinary Issue, November 22, 2017 A. D.
“FORM-GST-RFD-01 A
[See rules 89(1) and 97A]
Application for Refund (Manual)
(Applicable for casual taxable person or non-resident taxable person, tax deductor, tax
collector and other registered taxable person)
1.
GSTIN/Temporary
ID
2.
Legal Name
3.
Trade Name, if any
4.
Address
5.
Tax period
From
To
(if applicable)
6.
Amount of Refund
Act
Tax
Interest
Penalty
Fees
Others
Total
Claimed (Rs.)
Central tax
State / UT tax
Integrated tax
Cess
Total
7.
Grounds of Refund
(a)
Claim (select from
drop down)
(b)
(c)
(d)
(e)
Excess balance in Electronic Cash Ledger
Export
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
ber 22, 2017 A. D.
Signature
Name
–
Designation Status
DECLARATION [rule 89(2)(f)]
I hereby declare that the Special Economic Zone unit /the Special Economic Zone developer has not availed of the
input tax credit of the tax paid by the applicant, covered under this refund claim.
Signature
Name –
Designation/Status
I/We
SELF-DECLARATION [rule 89(2)(1)]
(Applicant) having GSTIN/ temporary Id-, solemnly affirm and certify that in
respect of the refund amounting to Rs. / with respect to the tax, interest, or any other amount for the period from-
to-
claimed in the refund application, the incidence of such tax and interest has not been passed on to any other
person.
Signature
Name –
Designation Status
(This Declaration is not required to be furnished by applicants, who are claiming refund under clause (a) or clause
(b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54.)
8. Verification
I/We hereby solemnly affirm and declare that the information given herein above
i
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
supplies made to SEZ unit /SEZ developer without payment of tax
(accumulated ITC) – calculation of refund amount
(Amount in Rs.)
Turnover of zero rated
Net input tax credit Adjusted total
supply of goods and services
turnover
2
3
Refund amount
(1×2÷3)
5
a. Refund
amount
claimed
b. Refund
Sanction
ed on
provisio
nal basis
c. Remaini
ng
Amount
n
Tripura Gazette, Extraordinary Issue, November 22, 2017 A. D.
FORM-GST-RFD-01 B
[See rules 91(2), 92(1), 92(3), 92(4), 92(5) and 97A]
Refund Order details
ARN
1.
2.
GSTIN/Temporary
ID
3.
Legal Name
Filing Date
4.
Reason of Refund
5.
Financial Year
6.
Month
7.
8.
Order No.:
Order issuance
9.
Date:
10.
Payment Advice
No.:
Payment Advice
I
11.
Date:
12.
Refund Issued To :
Drop down: Taxpayer / Consumer Welfare Fund
13.
Issued by:
14.
Remarks:
15.
Type of Order
16.
Descriptio
Drop Down: RFD- 04/06/07 (Part A)
Details of Refund Amount (As per the manually issued Order):
Integrated Tax
Central Tax
State/ UT tax
Interest
Penalty
Fees
Others
Tota
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notification to limit the maximum late fee payable for delayed filing of return in FORM GSTR-3B from October, 2017 onwards
130/ST-2 Dated:- 22-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd November, 2017
No. 130/ST-2.- In exercise of the powers conferred by Section 128 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council,
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Notification to prescribe quarterly furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of upto 1.5 Crore
129/ST-2 Dated:- 22-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 22nd November, 2017
No. 129/ST-2.- In exercise of the powers conferred by Section 148 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby, notifies that the registered persons having aggregate turnover upto One Crore Fifty Lakh rupees in the preceding financial year or the current financial year, as the class of registered persons who shall follow the special procedure as deta
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Extension of time limit for submitting application in FORM GST REG-26
F.2(13)/Policy-GST/2017/1080-86 Dated:- 22-11-2017 Delhi SGST
GST – States
GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI
DEPARTMENT OF TRADE AND TAXES
GST BRANCH
VYAPAR BHAWAN : I.P. ESTATE: NEW DELHI-02
No. F.2(13)/Policy-GST/2017/1080-86
Dated 22/11/2017
ORDER
(Ref. Order 06/2017-GST)
Subject: Extension of time limit for submitting application in FORM GST REG-26
In exercise of the powers conferred by cl
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.
21/21/2017 Dated:- 22-11-2017 CGST – Circulars / Ordes
GST
Circular No. 21/21/2017-GST
F. No. 354/320/2017 -TRU (Pt )
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated the 22nd of November, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems
Subject: Clarification on Inter-state movement of rigs, tools and spares, and all goods on wheels [like cranes]- regarding.
The issue of IGST exemption on inter-state movement of various modes of conveyance, between
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Issue related to classification and GST rate on Terracotta idols – regarding
20/20/2017 Dated:- 22-11-2017 CGST – Circulars / Ordes
GST
Circular No. 20/20/2017-IGST
F. No. 354/320/2017 -TRU (Pt)
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
North Block, New Delhi
Dated the 22nd of November, 2017
To,
The Principal Chief Commissioner/Chief Commissioners/ Principal Commissioner/ Commissioner of Central Tax (All) / Director General of Systems
Su
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
Inadmissible IGST credit due to wrong mentioning of state
Query (Issue) Started By: – G GOSWAMI Dated:- 21-11-2017 Last Reply Date:- 23-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Our customer of Haryana has GST Registration with state code of Haryana . But during invoice the state of our customer mentioned as Delhi instead of Hariyana in July 2017 ( but the registration No. of the customer with Haryana state code mentioned) and submitted the GSTR 3B and GSTR 1 accordingly. The customer has informed that when they have filed GSTR 2 the IGST credit is showing inadmissible and they have alleged that they could not able to take credit. Under the circumstances the wise forum are requested to kindly opine how the mistake
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
trans 2 form
Query (Issue) Started By: – pk singhal Dated:- 21-11-2017 Last Reply Date:- 26-11-2017 Goods and Services Tax – GST
Got 3 Replies
GST
sir we have filed TRANS-1 form to take gst credit on closing stock. since we have not duty paying document so we have to file TRANS-2 FORM TO TAKE GST CREDIT ON STOCK. BUT NO OPTION IS SHOWING FOR TRANS-2 ON GST PORTAL. THEN HOW TO FILE TRANS-2 FORM TO TAKE GST CREDIT.
Reply By CS SANJAY MALHOTRA:
The Reply:
Wait for Trans-2 activation.
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
9601
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Worked corals other than articles of coral
*************
Notes:
As inserted by notification no. 43/2017-Integrated Tax (Rat
= = = = = = = =
Plain text (Extract) only
For full text:-Visit the Source
= = = = = = = =
