Goods and Services Tax

GST – States – CT/GST-14/2017/053 (16/2017-GST) – Dated:- 30-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR OFFICE OF THE COMMISSIONER OF STATE TAX ::: KAR BHAWAN NOTIFICATION No. 16/2017-GST The 30th October, 2017 No.CT/GST-14/2017/053.- In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Commissioner hereby makes the following amendmen

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

2018 (6) TMI 621 – AUTHORITY FOR ADVANCE RULINGS, GUJARAT – 2018 (14) G. S. T. L. 136 (A. A. R. – GST), [2018] 2 GSTL (AAR) 98 (AAR) – Admissibility of Advance Ruling Application – High Seas Sales – place of supply – Whether the authority is within jurisdiction to admit application especially on the issue of ‘place of supply’? – Whether the issue is related to Customs or is related to Goods and Services Tax? – Held that:- The applicant is well aware that the issue is related to place of supply – the question raised in the application for advance ruling pertains to the Customs’ domain and not to the Goods and Services Tax domain. This fact is bolstered by the proviso to sub-section (1) of Section 5 of the IGST Act, 2017.
–
It is also observed that the Central Board of Excise and Customs has issued Circular No. 33/2017-Cus dated 01.08.2017, on the issue of High Sea Sales. Thus, the issue of High Sea Sale falls in the domain of Customs and not under the Goods and Services Tax.
–

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

is being passed after taking into consideration the submissions in Annexure- A . 3. Section 97(2) of the Central Goods and Services Tax Act, 2017 (herein after referred to as the CGST Act, 2017 ) and Gujarat Goods and Services Tax Act, 2017 (herein after referred to as the GGST Act, 2017 ) empowers the Advance Ruling Authority to decide the issues, which are as follows :- (a) classification of any goods or services or both; (b) applicability of a notification issued under the provisions of this Act; (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services or both; (f) whether applicant is required to be registered; (g) whether any particular thing done by the applicant with respect to any goods or services or both amounts to or results in a supply of goods or services or both, within the meaning of that term. No other

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ply . As the place of supply is not covered by Section 97(2) of the Acts, this authority is helpless to answer the questions raised in the application, as it is lacking jurisdiction to decide the issues. 5. The applicant itself in its application in reply to second query has stated as under :- However, the question before the Advance Ruling Authority is whether the supply by the PPC to the high sea or in-bond buyer- is also leviable to IGST under sub-section (1) of section 5 of the IGST Act since same supplies are subject to IGST on import under the proviso to Section 5(1) of IGST read with section 3(7) of IGST Act. So the applicant is well aware that the issue is related to place of supply 6. In addition to the above, it is also found that the question raised in the application for advance ruling pertains to the Customs domain and not to the Goods and Services Tax domain. This fact is bolstered by the proviso to sub-section (1) of Section 5 of the IGST Act, 2017, which reads as under

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – F. No. 3240/CTD/GST/2017/06. – Dated:- 30-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT F. No. 3240/CTD/GST/2017/6. Puducherry, the 30th October 2017. NOTIFICATION In pursuance of section 168 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Puducherry Goods and Services Tax Rules, 2017, the Commissioner of State Tax, Puducherry, hereby makes the followin

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – Tax/4(53)/GST-NOTN/2016/15 – Dated:- 30-10-2017 – GOVERNMENT OF MANIPUR DEPARTMENT OF TAXES NOTIFICATION Imphal, the 30th October, 2017 No. Tax/4(53)/GST-NOTN/2016/15:- In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Manipur Goods and Services Tax Act, 2017 (3 of 2017), the Commissioner hereby makes the following amendments in the notification number No. Tax/4(53)/GST-NOTN/201

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CCT/26-2/2017-18/8 – Dated:- 30-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order No. CCT/26-2/2017-18/8 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 120A of the Central Goods and Services Tax Rules, 2017. In exercise of the powers conferred by Rule 120A of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017, and in super

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CCT/26-2/2017-18/7 – Dated:- 30-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order No. CCT/26-2/2017-18/7 Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under Rule 117 of the Central Goods and Services Tax Rules, 2017. In exercise of the powers conferred by Rule 117 of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017 and in superses

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CCT/26-2/2017-18/6 – Dated:- 30-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order No. CCT/26-2/2017-18/6 Subject: Extension of time limit for submitting application in FORM GST REG-26. In exercise of the powers conferred by Clause (b) of sub-rule (2) of Rule 24 of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goods and Services Tax Act, 2017, the Commissioner, on the recommendations of the Counci

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – CCT/26-2/2017-18/5 – Dated:- 30-10-2017 – GOVERNMENT OF GOA Department of Finance Office of the Commissioner of Commercial Taxes – Order No. CCT/26-2/2017-18/5 Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. In exercise of the powers conferred by sub-rule (4) of Rule 3 of the Goa Goods and Services Tax Rules, 2017 read with Section 168 of the Goa Goo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 12/2017-GST – Dated:- 30-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BIIAWAN, DISPUR, GUWAHATI-6 ORDER No.12/2017-GST Dated Dispur, the 30th October, 2017. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Assam Goods and Services Tax Rules, 2017. NO. CT/GST-12/2017/43.- In exercise of the powers conferred by rule 120A of the Assam Goods and Services Tax Rules, 2017, and in supersession o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 11/2017-GST – Dated:- 30-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 ORDER No.11/2017-GST Dated Dispur, the 30th October, 2017. Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Assam Goods and Services Tax Rules, 2017. No. CT/GST-12/2017/42.- In exercise of the powers conferred by rule 117 of the Assam Goods and Services Tax Rules, 2017, and in supersession of O

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 10/2017-GST – Dated:- 30-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX; ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 ORDER No. 10/2017-GST Dated Dispur, the 30th October, 2017. Subject: Extension of time limit for submitting application in FORM GST REG-26 No. CT/GST-12/2017/41.- In exercise of the powers conferred by clause (b) of sub-rule (2) of rule 24 of the Assam Goods and Services Tax Rules, 2017, the Commissioner, on the recommendations of the Council, hereb

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 09/2017-GST – Dated:- 30-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE COMMISSIONER OF STATE TAX, ASSAM KAR BHAWAN, DISPUR, GUWAHATI-6 ORDER No. 09/2017-GST Dated Dispur, the 30th October, 2017. Subject: Extension of time limit for intimation of details of stock held on the date preceding the date from which the option for composition levy is exercised in FORM GST CMP-03. No. CT/GST-12/2017/40.- In exercise of the powers conferred by sub-rule (4) of rule 3 of the Assam Goods and Se

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – S.O. 257 – Dated:- 30-10-2017 – Bihar Government Commercial Tax Department The 30th October 2017 S.O. 257, dated 30th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Bihar Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) They shall come into force with effect from 28th October, 2017. 2. In the Bihar Goods and Services Tax Rules, 2017- (i) in rule 24, in sub-rule (4), for the words, figures and letters on o

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period. ; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely- Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 1908-F.T.- 51/2017-State Tax – Dated:- 30-10-2017 – GOVERNMENT OF WEST BENGAL FINANCE DEPARTMENT REVENUE NOTIFICATION No. 1908-F.T. Dated, Howrah, the 30th day of October, 2017 No. 51/2017-State Tax In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. XXVIII of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the West Bengal Goods and Services Tax (Eleventh Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 28th day of October, 2017. 2. In the West Bengal Goods and Services Tax Rules, 2017, – (i) in rule 24, in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

1 for a tax period has been extended in exercise of the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-1 after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs: Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-1 for the said tax period."; (iv) in rule 96A, in sub-rule (2), the following provisos shall be inserted, namely:- "Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 851/2017/9(120)/XXVII(8)/2017 – Dated:- 30-10-2017 – Government of Uttarakhand Finance Section – 8 Notification No. 851/2017/9(120)/XXVII(8)/2017 Dehradun, Dated 30/10/2017 In exercise of the powers conferred by section 164 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), the Governor is pleased to make the following rules to amend the Uttarakhand Goods and Services Tax Rules, 2017, Namely: – The Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017 1. Short title and Commencement (1) These rules may be called the Uttarakhand Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall deemed to come into force with effect from the 15th day of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

RM GST ITC-03 in accordance with the provisions of sub – rule (4) of rule 44 within a period of ninety days from the said date: Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished. ; (ii) in sub-rule (5), after the words, brackets and figure or sub-rule (3) , the words, brackets, figure and letter or sub-rule (3A) shall be inserted; 3. Amendment in Rule 120 After rule 120 of the Principal Rules , the following rule shall be inserted, namely: – 120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declarat

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation – For the pruposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Uttarakhand, Finance Section 8, Notification No. 801 Dated 12 October, 2017. ; 6. Amendment in FORM GSTR-4 In the principal rules, with effect from the 1st day of July, 2017, in FORM GSTR-4 , in Serial No.8, in entry 8B(2), for the words Intra-State

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 54/2017-State Tax – Dated:- 30-10-2017 – COMMISSIONER OF STATE TAX, MAHARASHTRA STATE GST Bhavan, Mazgaon, Mumbai 400 010, dated the 30th October 2017 NOTIFICATION Notification No. 54/2017-State Tax No. JC(HQ)-1/GST/2017/Noti/18/ADM-8.-In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLII of 2017), the Commissioner of State Tax, Maharashtra State hereby makes the following amendments in the notification number 30/2017-State Tax, dated the 13th September 2017, published in the Maharashtra Government Gazette, Part-II, Extra-Ordinary No. 80 dated the 13th September 2017, name

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – States – 01-V/2017 – Dated:- 30-10-2017 – DEPARTMENT OF COMMERCIAL TAXES OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES THERIGE KARYALAYA, GANDHINAGAR, BENGALURU NOTIFICATION (01-V/2017) NO. KGST.CR.01/17-18, DATED: 30.10.2017 In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), the following amendments in the Notificati

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST – 54/2017 – Dated:- 30-10-2017 – Government of India Ministry of Finance Department of Revenue Central Board of Excise and Customs Notification No. 54 /2017 – Central Tax New Delhi, the 30th October, 2017 G.S.R. 1352 (E). In exercise of the powers conferred by the first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Commissioner hereby makes the following amendments in the not

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – Anujit Bhowmik – Dated:- 28-10-2017 Last Replied Date:- 7-11-2017 – Is there a composite scheme for service sector, we are into ship repairs and compete with ship repairers from Singapore, due to high 18% tax we fail to get repair jobs to INDIA from the South East. – Reply By KASTURI SETHI – The Reply = Only restaurant service is under composition scheme. However, Govt. is planning to bring more services under Composition Scheme.Notification can be issued

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 28-10-2017 – New Delhi, Oct 28 (PTI) Apparel exporters have brought up the problems faced by them post GST before a parliamentary panel, signalling the strong likelihood of a decline in garment shipments from India and possibility of job losses. The Apparel Export Promotion Council (AEPC) made a presentation to the Parliamentary Standing Committee (Rajya Sabha) on Commerce chaired by Naresh Gujral earlier this week. The body pressed for early consideration of tax refunds blocked on the purchase of ginned cotton (agricultural inputs such as agricultural machinery, seeds, fertilisers, power, diesel and the like) and miscellaneous central or state levies like power cross subsidy, stamp duty, property tax

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f GST is yet to be felt by garment industry where input costs have not come down. Overall effect of GST on apparel exporters, especially small and medium exporters, is burdensome and stressful due to substantial increase of working capital and higher transaction cost, AEPC Chairman Ashok Rajani said. It has not only impacted the production of apparel adversely, but has also led to pressure on margins for exporters due to lowering of drawback rates. The council, according to him, has informed the parliamentary panel that under the prevailing circumstances, there is a strong likelihood of exports from India dipping in the near future, as the global garment industry is very competitive. Further, competing countries like Bangladesh and Vietnam

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 28-10-2017 – Q. If reverse charge is suspended till 31.03.2018, will GTAs have to pay tax under forward charge from now on? Ans. No, reverse charge is being suspended only for purchases made by registered persons from unregistered persons. Reverse charge liability as notified under section 9(3) of the CGST Act, 2017, will continue to be applicable. Q. Is it correct that one does not need to pay GST on the advance amount received for any supply? Ans. No, the correct position is that the liability to pay GST on supply of goods shall not arise at the time of receipt of advance. GST shall have to be paid when the supply of goods is made. Please note that this is only applicable for a registered person hav

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST – Dated:- 28-10-2017 – Q. Can an e-commerce operator start deducting TCS from payments made to suppliers? Ans. No, the operationalization of TCS registration and collection under GST has been put on hold till 01.04.2018. Q. When is the nation-wide e-way bill system going to be introduced? Ans. The e-way bill system shall start to be introduced in a staggered manner from 01 01.2018. It would be launched nationwide from 01.04.2018 Q. Till the time a nation-wide e way

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Started By: – T.K. CHANDRASEKARAN – Dated:- 28-10-2017 Last Replied Date:- 29-10-2017 – What will be the Rate of Tax under GST for Hiring of Machinery & Equipment without transfer of active possession (not lease) ? Renting of machinery where ever the active possession passed on from the person hiring to the person using the machinery on hire will be a LEASE transaction. So, in this case, it is not a lease. – Reply By Rajagopalan Ranganathan – The Reply = Sir,Hiring

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – Full Exemption allowed in respect of IGST on supply of services to Nepal and Bhutan against payment in INR (Indian Rupees) – TMI Updates – Highlights

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Goods and Services Tax – GST on Unstitched Salwar Suits – Mere cutting and packing of fabrics into pieces of different lengths from bundles or thans – would continue to be classifiable under the respe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =