Goods and Services Tax

GST – States – G.O. Ms. No. 47/CT/2017-18 – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 47/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Puducherry Goods and Services Tax Rules, 2017, read with notification issued vide G.O. Ms. No. 46/CT/2017-18, dated 25th October, 2017, the Lieutenant-Governor, Puducherry hereby notifies the following, as detailed in column (2) of the Table below, as evidences which are required to be produced by the supplier of deemed export supplies for claiming refund, namely:- TABLE S.No. Evidence (1) (2) 1. Acknowledgment by the jurisdictional Tax Officer of the Advance Aut

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GST – States – G.O. Ms. No. 46/CT/2017-18 – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 46/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by section 147 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:- TABLE S.No. Description of supply (1) (2) 1. Supply of goods by a registered person against Advance Authorisation 2. Supply of capital goods by a registered per son against Export Promotion Capital Goods Authorisation. 3. Supply of goods by a reg

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GST – States – G.O. Ms. No. 45/CT/2017-18 – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 45/CT/2017-18, Puducherry, dated 25th October 2017) NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Tenth Amendment) Rules, 2017. (2) They shall be deemed to have come into force from the 18th day of October, 2017. 2. In the Puducherry Goods and Services Tax Rules, 2017,- (i) in rule 89, in sub-rule (1), for th

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

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GST – States – 22/2017 – Dated:- 25-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 22/2017 CCT s Ref No. A(1)/128/2017 Dt. 25-10-2017 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 referred to as the said Act), the Commissioner of State Tax hereby extends the time limit for furnishing the return by a composition supplier, in FORM GSTR-4, un

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GST – States – G.O. Ms. No. 39/2017-Puducherry GST (Rate) – Dated:- 25-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT [G.O. Ms. No. 39/2017-Puducherry GST (Rate), Puducherry, dated 25th October 2017] NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017) , the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent. on intra-State supplies of goods, the description of which is specified in column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as the case may be, as specified in the corresponding entry in column (2), subje

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ly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the Jurisdictional Commissioner of the Central tax or the Commissioner of the State tax, as the case may be, may allow in this regard. Explanation.- (1) In this notification, tariff item , sub-heading , heading and Chapter shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975). (2) The rules for the interpretation of the First Schedule to the said Customs Tariff Act, 1975, including the section and Chapter Notes and the General Explanatory Notes of the First Schedule shall,

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GST – States – SRO. 457 – Dated:- 25-10-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar Notification Srinagar, the 25th October, 2017 SRO-457 .- In exercise of the powers conferred by section 128 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No. V of 2017), the State Government on the recommendations of the Council, hereby waives the late fee payable under section 47 of the said Act, for all registered persons who failed to furnish the retu

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GST – States – 20/2017 – Dated:- 25-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 20/2017 CCT s Ref No. A(1)/114/2017, Dt. 25-10-2017 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) and in supersession of Notification No. 12/2017, dt. 11-09-2017-State Tax, except as respects things done or omitted to be done before such supersession, the Commissioner of

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GST – States – 23/2017 – Dated:- 25-10-2017 – GOVERNMENT OF TELANGANA COMMERCIAL TAXES DEPARTMENT TGST Notification No. 23/2017 CCT s Ref No. A(1)/129/2017, Dt. 25-10-2017 In pursuance of section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of Rule 40 of the Telangana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, hereby extends the time limit for making a declaration, in FORM GST IT

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2017 (11) TMI 1413 – DELHI HIGH COURT – 2017 (6) G. S. T. L. 369 (Del.) – Imposition of 12% GST on sanitary napkins – code number which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the N/N. 12/2017- Central Tax (Rate) – Held that: – This is an aspect for which the petitioner must first get in touch with a specialist on the subject and in case they are unable to get hold of the code, correspond with the respondent Council, who, we are sure would ensure that the requisite information is made available – petition disposed off. – W.P.(C) 8281/2017 Dated:- 25-10-2017 – MR. SANJIV KHANNA AND MR. PRATHIBA M. SINGH, JJ. For The Petitioner : Mr. Amit Khemka, Mr. Rishi Sehgal & Ms. Aditi Kharpa

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r s case, as per the facts disclosed in the representation. 4. Counsel for the petitioner, however, submits that the petitioner is covered by exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax(Rate). 5. We do not want to make any comment on the said aspect as this is not the subject matter which can be decided in the present writ petition and would be a matter of debate and issue before the authorities concerned. 6. Counsel for the petitioner states that the petitioner is unaware of the code number, which is applicable to a person/service provider who seeks benefit of exemption under Serial No. 3 of the Notification No. 12/2017- Central Tax (Rate). This is an aspect for which the petitioner must first get in touch wit

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GST – States – Va Kar/GST/04/2017-S.O. No. 115 – Dated:- 25-10-2017 – COMMERCIAL TAXES DEPARTMENT – NOTIFICATION 25th October, 2017 S.O. No. 115 Dated- 25th October, 2017- In exercise of the powers conferred by section 164 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017), the State Government hereby makes the following rules further to amend the Jharkhand Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Jharkhand Goods and Services Tax (Ninth Amendment) Rules, 2017. (2) This notification shall be deemed to be effective from 13th October, 2017. 2. In the Jharkhand Goods and Services Tax Rules, 2017, – (i) in rule 3, for sub-rule (3A), the following sub-rule shall be substituted, namely:- (3A) Notw

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vided 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) after rule 46, the following rule shall be inserted, namely:- 46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single invoice-cum- bill of supply may be issued for all such supplies. ; (iii) in rule 54, in sub-rule (2), (a) for the words tax invoice the words consolidated tax invoice shall be substituted; (b) after the words by whatever name called , the words for the supply of services made during a month at

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ted, namely:- 6. Zero rated supplies and Deemed Exports GSTIN of recipient Invoice details Shipping bill/Bill of export Integrated Tax Cess No. Date Value No. Date Rate Taxable Value Amt. 1 2 3 4 5 6 7 8 9 10 6A. Exports 6B. Supplies made to SEZ unit or SEZ Developer 6C. Deemed exports ; (vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:- 4. Zero rated supplies made to SEZ and deemed exports GSTIN of recipient Invoice details Integrated Tax Cess No. Date Value Rate Taxable value Tax amount 1 2 3 4 5 6 7 8 4A. Supplies made to SEZ unit or SEZ Developer 4B. Deemed exports ; (viii) in FORM GSTR-4, after instruction no.9, the following shall be inserted, namely:- 10. For the tax periods July, 2017to September, 2017

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 24-10-2017 Last Replied Date:- 5-11-2017 – Under GST regime we avail input credit as soon as Goods received in our premises/factory.Please let us know what is time limit to make payment to the suppliers though our credit is not disallow. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to second proviso to Section 16 (2) (d) of CGST Act, 2017 where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, a

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GST Revenue Collection Figures stand at ₹ 92,150 crore as on 23rd October, 2017; Waiver of late fee on filing of GSTR-3B for August and September, 2017 GST Revenue Figures – As on 23rd October, 2017 – Goods and Services Tax – GST – Dated:- 24-10-2017 – Press Information Bureau Government of India Ministry of Finance 24-October-2017 15:10 IST The total revenue of GST paid under different heads (upto 23rd October, 2017) for the month of September 2017 is ₹ 92,150/- crore. The total CGST revenue is Rs. 14,042 crore, SGST revenue is Rs. 21,172 crore, IGST revenue is ₹ 48,948 crore (of which IGST from imports in September 2017 is ₹ 23,951 crore) and Compensation Cess is ₹ 7,988/- crore (of which ₹ 722 crore is

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 24-10-2017 Last Replied Date:- 26-10-2017 – we have manufacturing machinery and supply to customer who is exporting the same (Deem Export)Whether we have to charge GST full rate or supply without GST.If without GST what procedure to adopt.Pl advice. – Reply By Rajagopalan Ranganathan – The Reply = Sir, According to third proviso to Section 89 (1) of CGST Act, 2017 in respect of supplies regarded as deemed expor the refund application may be filed by (a) the recipient of deemed export supplies; or (b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the s

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istered supplier shall supply the goods to the registered recipient on a tax invoice; (ii) the registered recipient shall export the said goods within a period of ninety days from the date of issue of a tax invoice by the registered supplier; (iii) the registered recipient shall indicate the Goods and Services Tax Identification Number of the registered supplier and the tax invoice number issued by the registered supplier in respect of the said goods in the shipping bill or bill of export, as the case may be; (iv) the registered recipient shall be registered with an Export Promotion Council or a Commodity Board recognised by the Department of Commerce; (v) the registered recipient shall place an order on registered supplier for procuring go

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fter aggregation, the registered recipient shall move goods to the Port, Inland Container Deport, Airport or Land Customs Station from where they shall be exported; (viii) in case of situation referred to in condition (vii), the registered recipient shall endorse receipt of goods on the tax invoice and also obtain acknowledgement of receipt of goods in the registered warehouse from the warehouse operator and the endorsed tax invoice and the acknowledgment of the warehouse operator shall be provided to the registered supplier as well as to the jurisdictional tax officer of such supplier; and (ix) when goods have been exported, the registered recipient shall provide copy of shipping bill or bill of export containing details of Goods and Servi

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Goods and Services Tax – Started By: – Nikhil Oltikar – Dated:- 24-10-2017 Last Replied Date:- 10-11-2017 – Madam/Sir,A product was classified in different HSN codes under the same chapter heading by different manufacturers prior to implementation of GST. After July 1 2017, Certain HSN codes attracted 18% GST while other attracted 28% GST. Now certain manufacturers are supplying under 18% GST and others under 28% GST.How can this issue be resolved? – Reply By KASTURI SETHI – The Reply = There is no change in HSN of the products whether pre-GST era or post GST era. It is internationally based. However, there are different sub-heading nos. Of same Chapter. Rate depends upon the complete HSN Code . Chapter may be same but Heading No. Or sub-heading no. may vary. Sometimes rate of tax /duty depends upon last two digit. So read carefully HSN which stands for Chapter, Heading and Sub-heading no. So there cannot be different rates for same product. There must be some difference in the light

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Tariff Code 11115566 at the time of its excise registration. Prior to 1st July 2017, there was no issue as excise rates for both HSN codes were the same.After 1st July 2017 , HSN Code 11113344 attracted 18% GST and HSN Code 11115566 attracted 28%.Neither Company A nor Company B can change their product tariff classification. How can this issue be resolved? – Reply By KASTURI SETHI – The Reply = Pl. let me know the exact name of the product and its usage. Both Chapter/Heading/Sub-Heading Nos. appear to be wrong. – Reply By KASTURI SETHI – The Reply = I have Central Excise Tariff Act as on 1.3.17 and both sub-heading nos. are not available. When these HSNs have been added have to be ascertained after reading all the amendments / additions after 1.3.17 onwards. Can you post both invoices in this forum ? Without seeing invoices we cannot arrive at any concrete decision. Sometimes classifications are decided on the basis of judgement of Supreme Court and this is in addition to the routine

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ent for the Computer power supplies. The classification is clearly 8504.4029 or 8504.4090. Mumbai Customs is levying 18% GST, whereas Chennai Customs classifies them at 28%. Delhi Air customs levies 18% whereas the ICD at Delhi levies 28%. Due to this reason, we at Chennai are not able to sell the goods to our co-dealers based in Delhi as they have classified the same at 18%. We have written to the GST council to sort out this anomaly, but there is no action for the last 4 months. We are eagerly waiting for them to solve the problem at least by the Nov. 10 meeting. Further the same product, viz., computer power supplies can be classified under the heading 8473.30 where it explicitly attracts only 18%. Prior to GST, the rates were same for both headings and it did not matter where the goods were classified. Venkatesan – Reply By KASTURI SETHI – The Reply = Dear Sir, Your will be solved in the meeting to be held on 10.11.17. GST Council takes up such issue on priority. Previously the Cou

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Goods and Services Tax – IGST at the rate of 0.1% shall be payable on inter-State supply of taxable goods by a registered supplier to a registered recipient for export subject to specified conditions. – TMI Updates – Highlights

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Goods and Services Tax – Clarification on taxability of printing contracts – GST – When to be treated as supply of goods or supply of services. – TMI Updates – Highlights

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Goods and Services Tax – Jurisdiction under GST – determination of rate of IGST on import of goods – HC refused to interfere into the matter. – TMI Updates – Highlights

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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 24-10-2017 Last Replied Date:- 6-11-2017 – The litigation on GST has already started. In this article, the decided cases on GST by the High Courts are discussed. Challenging the implementation of GST In Dr. Kanagasabapathy Sundaram Pillai V. Union of India – 2017 (9) TMI 389 – Bombay High Court, a public interest litigation was filed by the petitioner challenging the decision of the Government to implement GST with effect from 01.07.2017 on the following grounds- That implementation is without Parliamentary sanction and implementation in the midst of the financial year is not valid; That the preparations are not well to adopt the new system as the rates of CGST done just a week back for which many representation from the public are not yet replied/rectified; That the States/Union territories are not yet decided, not made laws and not declared their proposed rate, not prepared well for smooth implementations; That the c

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have been framed and notified; wide publicity is given in public domain; entire machinery has been geared up not only to accept new challenge but to ensure GST is implemented effectively. The High Court was not inclined to entertain PIL and the same was dismissed by the High Court. Additional levy of IGST In Narendra Plastic Private Limited V. Union of India & Others – 2017 (9) TMI 674 – Delhi High Court, the grievance of the petitioner is that it holds export orders placed on it prior to 1st July 2017 for the fulfillment of which it has to undertake imports of inputs. The petitioner seeks to explain that, with the change brought about by the GST regime, the petitioner would have no option but to pay IGST out of its sources causing a working capital blockage. The High Court held that the petitioner is not questioning the legislative competence to levy the additional IGST. It is only questioning the applicability of such levy even to imports that are made for fulfillment of export o

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licenses issued prior to 1st July, 2017; this interim direction is further subject to the petitioner furnishing an undertaking by way of an affidavit filed in this Court within one week to the effect that in the case the petitioner ultimately not succeeding in this writ petition, or failing to fulfill its export obligations, it is liable to pay the entire IGST as was leviable, together with interest as the Court may determine at the time final disposal of the writ petition; the petitioner will furnish to the Customs Department the entire list of its Advance Authorizations that are valid as on 1st July, 2017 and a list of the export orders placed on the petition prior to 1st July, 2017; the above direction will only apply to those imports which are made by the petitioner for fulfillment of its export orders placed with it prior to 1st July, 2017 and not to any export order thereafter. Detention of goods In The Commercial Tax Officer and the Intelligence Inspector V. Madhu M.B. – 2017 (

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ending passing of the order. The goods seizure shall be released, on a provisional basis, under execution of a bond and furnishing or a security. The provisions also provide for adjudication following detention of goods including the provisional release of pending adjudication. When the statute itself provides for such a mechanism, a deviation there from cannot be ordered. The Government pleader himself agreed that the adjudication will be completed within one week. The High Court set aside the judgment under appeal and directs the respondent to issue necessary notice and conduct physical verification in the presence of the respondent and complete adjudication. The High Court gave also liberty to the Revenue to comply with Rule 140(1) and get provisional release on that basis. Rate of GST on old and scrap buses In M/s M.J.S. Enterprises and others V. The controller of Stores & Purchase and others – 2017 (9) TMI 1301 – Karnataka High Court, the petitioners filed the writ petition wi

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rt dismissed the petition as premature. Composition levy In Rajasthan Tax Consultants Association V. Union of India and others – 2017 (10) TMI 254 – Rajasthan High Court, the main grievance is that GST network system is not working up to the level and the same is required to be correct and updated to meet the requirements. The High Court held that the problem occurring in system must be immediately report. No coercive action against any of the client of the petitioner members who are referred in the petition and are informing by email, will be protected. The composition scheme is extended up to 30.09.2017, therefore, desirous assessee can apply. Those who could not apply under composition scheme up to 16.08.2017, their applications will be accepted and if their cases does not fall under composition log-in they will send it by email and their applications will be accepted with effect from 01.07.2017. Advance Authorization Scheme In Jindal Dyechem Industries (P) Limited V. Union of India

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t held that there will be a direction to the Commissioner of Commercial taxes to consider the representation given by the petitioner/association and pass orders on merits and in accordance with law, within a period of four weeks from the date of receipt of a copy of the High Court. The writ petition is allowed by way of remand. Issuing of password In M/s Metro Institutes of Medical Sciences Private Limited V. State of UP and five others – 2017 (10) TMI 784 – Allahabad High Court, the case of the petitioner is that since the password has not been issued to the petitioner, the petitioner is unable to complete the process of migration as provided under section 139 of the CGST Act read with Rule 24(1) of CGST Rules 2017. The High Court held that on inquiry made by the petition, the petitioner has been informed on the GST portal that the petitioner will not be allowed to deposit tax and further to file returns unless the late filing penalty and interest are also to be deposited. The content

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Goods and Services Tax – GST – By: – SURESH ASTEKAR – Dated:- 24-10-2017 Last Replied Date:- 30-5-2018 – In this Article an attempt is made to ascertain the correctness or otherwise of levy of IGST on ocean freight, on the goods imported into India, under Reverse Charge Mechanism. IGST on service of transportation of goods by a vessel under RCM Vide Notification No. 8/2017-Integrated Tax (Rate) Dated 28.06.2017, the Central Government has notified the integrated tax payable on the inter-State supply of services. Sl.No.9 (ii) of the said Notification, which attracts 5% IGST, is as under: (ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. Explanation No.4 to the said Notification further provides as under: 4. Where the value of taxable servi

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el from a place outside India up to the customs station of clearance in India. A person located in non-taxable territory Importer, as defined in clause (26) of section 2 of the Customs Act, 1962(52 of 1962), located in the taxable territory. It may be seen that by virtue of Notifications No.10/2017-Integrated Tax (Rate) dated 28.06.2017, an importer is liable to pay IGST @ 5%, under RCM, on the transportation of goods by a vessel, where such service is provided by a person located in non-taxable territory. Transaction of import of goods Bringing of goods into India from a place outside India has been defined to be import of goods vide Section 2(10) of the IGST Act. Section 5(1) of the IGST Act, which is the charging Section, provides for levy of IGST, on all inter-State supplies of goods or services or both. Section 7(2) of the IGST act provides that supply of goods imported into the territory of India, till they cross the customs frontiers of India, shall be treated to be a supply of

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ging in GST is to avoid multiple taxes. It is for this purpose that the GST law has specifically identified certain transactions, although they are of mixed nature i.e., involving supply of goods as well as services, to be either supply of goods or supply of services. Valuation of goods imported By virtue of the proviso to Section 5(1) of the IGST Act, the IGST on goods imported into India shall be levied and collected in accordance with the provisions of section 3 of the Customs Tariff Act, 1975 on the value as determined under the Customs Act at the point when duties of customs are levied on the said goods. Section 14 of the Customs Act read with the Customs Valuation Rules provides inter alia, that the value of the imported goods shall be the value of such goods, and shall include: (a) the cost of transport, loading, unloading and handling charges associated with the delivery of the imported goods to the place of importation; and (b) the cost of insurance to the place of importation

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d, in brief, that under the Finance Act, 1994, Service Tax was levied on transportation of goods by vessel. However, the GST is supposed to subsumed within its scope all the taxes levied under the earlier law and a single tax is to be levied in the nature of GST (IGST in case of interstate supplies). A reference may now be made to the provisions of the CGST Act, which have been made applicable to IGST Act by virtue of Section 20 of IGST Act, which determine the nature of a particular supply. Section 2(30) of the CGST Act defines the term composite supply , as under: (30) composite supply means a supply made by a taxable person to a recipient consisting of two or more taxable supplies of goods or services or both, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply; Illustration.- Where goods are packed and transported with insurance, the supply of goods, packing materi

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of the above provisions, the nature of transaction of import of goods may be considered. The goods imported under CIF terms do constitute composite supply comprising of supply of goods, and the supply of services of transport and insurance . The supply of goods becomes the principal supply being the predominant element of the composite supply and the transport and insurance become ancillary supplies. Even in respect of CF and FOB terms of import, the importer is liable to pay IGST on the Insurance and freight by including the same in the value of the goods imported. Consequently, the said supply also becomes a composite supply of goods and services and the principal supply being import of goods is alone liable to IGST only under one category, viz., supply of goods . In view of the statutory provisions as discussed above, the transaction viz., interstate supply of goods in the form of import of goods can be subjected to IGST only under the category of supply of goods and the very same

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Goods and Services Tax – GST – By: – CASanjay Kumawat – Dated:- 24-10-2017 – [With reference to deferment of RCM provision given under section 9(4) of CGST Act and section 5(4) of IGST Act] Generally, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Reverse charge means the liability to pay tax is on the recipient of supply of goods or services instead of the supplier of such goods or services in respect of notified categories of supply. There are two type of reverse charge scenarios provided in the GST law: First is dependent on the nature of supply and/or nature of supplier, like GTA,

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case of supply of goods (Section 12 of the CGST Act, 2017), time of supply is earliest of: – date of receipt of goods; or date of payment as per books of account or date of debit in bank account, whichever is earlier; or the date immediately following thirty days from the date of issue of invoice or similar other document. In case of supply of services (Section 13 of the CGST Act, 2017), time of supply is earliest of: – date of payment as per books of account or date of debit in bank account, whichever is earlier; or the date immediately following sixty days from the date of issue of invoice or similar other document. Deferment of applicability of Section 9(4) of the CGST Act, 2017 and Section 5(4) of the IGST Act, 2017 The Central Governm

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of issue of notification. In view of the above, whether commercial invoice issued by the unregistered supplier upto 12.10.2017 would be subject to levy of GST under RCM? Answer to this question can be derived from the time of supply provisions. One should not blindly say that yes, GST is payable under RCM . To understand this, let s take an example: M/s XYZ C&F (Recipient) has taken a premise on lease from an unregistered supplier. Rent payable amount is ₹ 30,000/- Per Month and due date is 4th of the first week. Recipient has also taken AMC of the premise for ₹ 7,000/- Per Month and due date is last day of the month. For the month of September, 2017, rent is due on 4th September, 2017 and AMC charges due on 30th September,

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Customs – OFFICE MEMORANDUM – Dated:- 24-10-2017 – OFFICE OF THE DEPUTY COMMISSIONER OF CUSTOMS (EXPORT' INLAND CONTAINER DEPOT M L N EAST MUMBAI -400 081 F. No. S/6 -B- MISC-152/2017-18 ICD (M) (X) Date:-24.10.2017 OFFICE MEMORANDUM Sub-Refund of IGST on Exports-Reg. A seminar is being organised on 25.10.2017 at 11.30 AM at the O/o Asstt. /Dy. Commissioner of Customs, ICD, Mulund on the above cited subject for awareness regarding all the aspects of payments of refund of IGST on Exports to

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GST – States – B1/157/2017/TAXES – Dated:- 24-10-2017 – GOVERNMENT OF KERALA TAXES (B) DEPARTMENT No. B1/157/2017/TAXES CIRCULAR Dated, Thiruvananthapuram, 24/10/2017 Sub: Registration of Government Departments, local bodies, Government under GST as per Section 22(1) and Section 25(6) of the Kerala State Goods and Services Tax Act 2017. Goods and Services Tax (GST) has been rolled out in the Country effective from 01/07/2017. Many local bodies, Government Departments, Government institutions et

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GST – States – FTX.56/2017/Pt-III/002 – Dated:- 24-10-2017 – GOVERNMENT OF ASSAM ORDERS BY THE GOVERNOR FINANCE (TAXATION) DEPARTMENT NOTIFICATION The 24th October, 2017 No.FTX.56/2017/Pt-III/002.- In exercise of the powers conferred by section 128 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendation of the Goods and Services Tax Council, hereby waives the late fee payable under section 47 of the said Act, for all registered

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GST – States – G.O. Ms. No. 44/CT/2017-18 – Dated:- 24-10-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT (G.O. Ms. No. 44/CT/2017-18, Puducherry, dated 24th October 2017) NOTIFICATION THE PUDUCHERRY GOODS AND SERVICES TAX (REMOVAL OF DIFFICULTIES) ORDER, 2017 Order No. 01/2017 – State Tax Whereas, certain difficulties have arisen in giving effect to the provisions of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), hereinafter in this order referred to as the said Act, in so far as it relates to the provisions of section 10 of the said Act; Now, therefore, in exercise of the powers conferred by section 172 of the said Act, the Lieutenant-Governor, Puducherry, on recommendations of the Council, hereby makes

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GST – States – Trade Notice No. 15/2017 – Dated:- 24-10-2017 – Government of India, Ministry of Finance, Department of Revenue Office of the Chief Commissioner, Goods and Services Tax & Customs Trade Notice No. 15/2017 Dated, Shillong the 24th October, 2017 Subject: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg. The Central Board of Excise & Customs [CBEC] has issued a Circular No. 9/9/2017-GST dated 18th October, 2017 for the Trade and as well as all concerned regarding Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner under Central Goods and Services Tax Act, 2017. 2. In pursuance of clause (91) of section 2 of the Central Good

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erty to choose either the Centre or the State as the enrolling authority. The choice will have to be specified by the applicant in Item 1 of Part B of FORM CST PCT-1. This Trade Notice is being issued so as to sensitize the trade and field formations about the contents of the aforesaid references and for complete details, the respective references may please be referred in the CBEC s website www.cbec.gov.in. All Commissioners are requested to bring the contents of the Trade Notice to the notice of all the officers working under their charge and the assessees falling under their respective jurisdiction. The Trade & Industry Associations/Chambers of Commerce are requested to bring the contents of the Trade Notice to the notice of all thei

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