Goods and Services Tax

seeks to amend notification no. 5/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
46/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 46/2017-Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1395 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017) read with section 20 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) the Central Government, on the recommendations of the Council, hereby mak

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Seeks to amend notification no. 4/2017- Integratedtax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
45/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 45/2017- Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1394 (E).- In exercise of the powers conferred by sub-section (3) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Governm

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seeks to amend notification no. 2/2017- Integrated tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions
44/2017 Dated:- 14-11-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 44/2017-Integrated Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1393 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R.

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0303, 0304, 0305, 0306, 0307, 0308
All goods [other than fresh or chilled] and other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]” ;
(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable

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ot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
(ix) in S. No. 77, in

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de, whether or not in aqueous solutions or containing added anti-caking or free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“136A
7113
Bangles of lac/ shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in

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Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to “protected monument” and to consolidate entry at Sl. No. 11A & 11B.
47/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 47/2017-Central Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1406 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Council, hereby makes the following further amendments in the notification o

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g thereto, shall be omitted;
(c) after serial number 79 and the entries relating thereto, the following serial number and entries shall be inserted namely: –
(1)
(2)
(3)
(4)
(5)
“79A
Heading 9996
Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force
Nil
Nil”.
2. This notification shall come into force with effect from 15th of November, 2017.
[F. No.354/173/2017 -TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: -The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 12/2017 – Central Tax (Rate), dated the 28thJ

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Seeks to amend notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on “handicraft goods” @ 2.5% and to substitute “Services provided” in item (vi) against Sl No. 3 in table.
46/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 46/2017-Central Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1405 (E).- In exercise of the powers conferred by sub-section (1) of section 9, sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India, in the Minis

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a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having declared tariff of any unit of accommodation of seven thousand five hundred rupees and above per unit per day or equivalent.
Explanation.- “declared tariff” includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit.
2.5
Provided that credit of input tax charged on goods and services used in supplying the service has not been taken
[Please refer to Explanation no. (iv)].”;
(b) for item (iii) in column (3) and the entries relating thereto in colum

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amenities, but without excluding any discount offered on the published charges for such unit.
9
-“;
(c) the item (iv) in column (3) and the entries relating thereto in columns (3), (4) and (5), shall be omitted;
(d) in item (ix), in column (3), for the entry, the following entry shall be substituted, namely:-
“(ix) Accommodation, food and beverage services other than (ii), (iii), (v), (vi), (vii) and (viii) above.
Explanation.- For the removal of doubt, it is hereby clarified that, supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or drink, where such supply or service is for cash, deferred payment or other valuable consideration, provided by a restaurant, eating joint including mess, canteen, whether for consumption on or away from the premises where such food or any other article for human consumption or drink is supplied, other than those located in the premises of hotels, inns, gu

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Concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions.
45/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
Rescinded vide Notification No. 11/2022-Central Tax (Rate) dated 13-07-2022 w.e.f. 18-07-2022
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 45/2017-Central Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1391(E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017) ( hereafter in this notification referred to as “the said Act”), the Central Government, on being satisfied that it is necessary in the public interest so to do , on the recommendations of the Council, hereby exempts the goods specified in column (3) of the Table below, from the so much of the central tax leviable thereon under section 9 of the said Act, as in in excess of the amount calculated at t

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nstitution under the administrative control of the Department of Space or Department of Atomic Energy or the Defence Research Development Organisation of the Government of India and such institution produces a certificate to that effect from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory in the concerned department to the supplier at the time of supply of the specified goods; or
(b) an institution registered with the Government of India in the 2[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) The institution produces, at the time of supply, a c

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tution is registered with the Government of India in the 3[Department of Scientific and Industrial Research], which-
(i) produces, at the time of supply, a certificate to the supplier from the head of the institution, in each case, certifying that the said goods are essential for research purposes and will be used for stated purpose only;
(ii) in the case of supply of live animals for experimental purposes, the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution that the live animals are required for research purposes and enclose a no objection certificate issued by the Committee for the Purpose of Control and Supervision of Experiments on Animals.
(2) The goods falling under (1) above shall not be transferred or sold by the institution for a period of five years from the date of installation.
3.
Departments and laboratories of the Central Government and State Governments, other than a hospital
(a) Scientific and technical

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nstitute)
(a) Scientific and technical instruments, apparatus, equipment (including computers);
(b) accessories, parts, consumables and live animals (experimental purpose);
(c) Computer software, Compact Disc-Read Only Memory(CD-ROM), recorded magnetic tapes, microfilms, microfiches.
(i) The goods are supplied to the Regional Cancer Centre registered with the Government of India, in the 3[Department of Scientific and Industrial Research] and such institution produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union territory in concerned department to the supplier at the time of supply of the specified goods;
(ii) the institution produces, at the time of supply, a certificate to the supplier from the Head of the Institution, in each case, certifying that the said goods are required for research purposes only;
(iii) in case of supply of live anima

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n declared by Parliament by law to be an institution of national importance;
(iii) a college maintained by, or affiliated to, a University;
(c) "Head" means –
(i) in relation to an institution, the Director thereof (by whatever name called);
(ii) in relation to a University, the Registrar thereof (by whatever name called);
(iii) in relation to a college, the Principal thereof (by whatever name called);
(d) "hospital" includes any Institution, Centre, Trust, Society, Association, Laboratory, Clinic or Maternity Home which renders medical, surgical or diagnostic treatment.
5[Explanation 2. – For the the purposes of this notification, exemption would be in line with the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No. 51/96- Customs, dated the 23rd July, 1996, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 303(E), dated the 23rd July, 1996 and is app

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seeks to amend notification no. 5/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of ITC on certain fabrics.
44/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 44/2017-Central Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1390 (E).- In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Min

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seeks to amend notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decision regarding reverse charge on raw cotton.
43/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 43/2017-Central Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R. 1389 (E).- In exercise of the powers conferred by sub-section (3) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.4/2017-

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seeks to amend notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
42/2017 Dated:- 14-11-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 42/2017-Central Tax (Rate)
New Delhi, the 14th November, 2017
G.S.R.1388 (E).- In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.2/2017-Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 674(E), dated the 28th June, 2017, namely:-
In the said notification, –
(1) in the Schedule,
(i)

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those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I ]” ;
(iv) S. Nos. 23,24 and the entries thereof shall be omitted;
(v) after S. No. 30 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“30A
0504
All goods, fresh or chilled
30B
0504
All goods [other than fresh or chilled] other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the c

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th high starch or inulin content, frozen, whether or not sliced or in the form of pellets other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]
46B
08
Dried makhana, whether or not shelled or peeled [other than those put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE I]”;
(ix) in S. No. 77, in the entry in column (3), for the words “Flour of potatoes” the words “Flour,

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r free flowing agents; sea water”, shall be substituted;
(xv) after S. No. 103 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“103A
26
Uranium Ore Concentrate”;
(xvi) after S. No. 136 and the entries relating thereto, the following serial number and the entries shall be inserted, namely: –
“136A
7113
Bangles of lac/ shellac”;
(2) in the Explanation, in clause (ii), for sub-clause (b), the following sub-clause shall be substituted, namely: –
(b) The phrase “registered brand name” means, –
(A) a brand registered as on or after the 15th May 2017 under the Trade Marks Act, 1999 irrespective of whether or not the brand is subsequently deregistered;
(B) a brand registered as on or after the 15th May2017 under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on or after the 15th May2017 under any law for the time being in force in any other country.”.
2. This notification shall come into force wit

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Video on highlights of 23rd GST Council Meeting by Mr. Bimal Jain
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 13-11-2017

Dear Professional Colleague,
Good Evening!!
The GST Council on Friday, i.e. November 10, 2017, has rationalized the tax rates on various goods and services and reduced compliance burden for SME & other sectors in its 23rd meeting held at Guwahati, amidst the peculiarities going on in the Trade and Industry on various critical provisions of GST Law and Rules made thereunder. With the outcome of decisions taken at GST Council meeting, around 233 items from chocolates, detergents to granite and marble will become cheaper – 177 items moving from 28% to 18%, 2 items from 28% to 12% and around other

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Gist of various recommendations made at 23rd GST Council Meeting held on November 10, 2017
By: – Bimal jain
Goods and Services Tax – GST
Dated:- 13-11-2017

Dear Sir/Ma'am,
Greetings of the day!!
After the GST Council's decisions in its 23rd meeting, our Hon'ble Prime Minister Narendra Modi tweeted that “jan bhagidari” was “at the core” of the government's functioning and all its decisions were “people-inspired, people-friendly and people-centric”. Indeed, the GST Council in its 23rd meeting has made sweeping changes to the present framework of GST, allowing taxpayers and small businesses to breathe easy. Importantly, the highest GST tax slab was slashed to retain only 50 items at 28% tax bracket. Effective from November 15, 2017, as many as around 233 items from chocolates, detergents to granite and marble will become cheaper – 177 items moving from 28% to 18%, 2 items from 28% to 12% and around other 54 items also moving to lower tax brackets. As per government algo

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taurants are now going to be taxed at 5% without ITC, as against attracting different rates based on whether or not they were air-conditioned.
Despite of these wholesale changes in GST rates and other procedures, we are still in the state of flux as to when the apparent flaws in the basic structure of GSTN portal will be sorted out. It is being stated that a committee under GSTN chairman Ajay Bhushan Pandey has been set up to look into the matter of making filing of GSTR-2 and GSTR-3 business friendly, but complete removal of all forms of technical glitches is still-to-watch scenario. Even after so much of rates re-shuffling, goods like washing machine, AC, etc., which are actually the need of aam aadmi, is still categorised as luxury item falling in 28% tax bracket. Further, marbles and certain sanitary fittings will now be taxed at lower rate than cement, which creates an awkward position as cement is the first basic material for construction. May be we will see some more reductions

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c, 2017
Nov
10th Jan, 2018
Dec
10th Feb, 2018
Jan
10th Mar, 2018
Feb
10th Apr, 2018
Mar
10th May, 2018
No need to file GSTR-2 & GSTR-3 for the previous month/ period till March, 2018 and the time period for filing GSTR-2 and GSTR-3 for the months of July, 2017 to March, 2018 would be worked out by a Committee of Officers. However, filing of GSTR-1 will continue for the entire period without requiring filing of GSTR-2 & GSTR-3 for the previous month/ period.
A large number of taxpayers were unable to file their return in Form GSTR-3B within due date for the months of July, August and September, 2017. Late fees was waived in all such cases. It has been decided that where such late fees was paid, it will be re-credited to their Electronic Cash Ledger under “Tax” head instead of “Fee” head so as to enable them to use that amount for discharge of their future tax liabilities. The software changes for this would be made and thereafter this decision will be implemented.
For su

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017
3.
GSTR-5 for July, 2017 by Non-Resident Taxable Person
20.08.2017 or 7 days from the last date of registration whichever is earlier
11.12.2017
4.
GSTR-5A for July, 2017 by OIDAR Service Providers
20.08.2017
15.12.2017
5.
GSTR-6 for July, 2017 by ISD
13.08.2017
31.12.2017
6.
TRAN-1
30.09.2017
31.12.2017 (One-time option of revision also to be given till this date)
Revised due dates for subsequent tax periods will be announced in due course.
3. Manual Filing of Application for Advance Ruling
A facility for manual filing of application for advance ruling is being introduced for the time being.
4. Further benefits for Service Providers
* Exports of services to Nepal and Bhutan have already been exempted from GST. It has now been decided that such exporters will also be eligible for claiming Input Tax Credit in respect of goods or services used for effecting such exempt supply of services to Nepal and Bhutan.
* In an earlier meeting of the GST Council, it was d

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ion/ UN Organization by the Central Government and all compliance for such agencies will be done by the Central Government in coordination with the Ministry of External Affairs.
Relevant notifications for all of the above decisions will be issued shortly, so as to be effective from 15.11.2017.
6. Changes recommended in Composition Scheme
* Uniform rate of tax @ 1% under composition scheme for manufacturers and traders (Tax to be paid on Taxable turnover excluding exempt supply of goods). No change for composition scheme for restaurant.
* Composition Dealers will be allowed to make Supply of services upto ₹ 5 Lakhs per annum within overall limit of composition dealer.
* Annual turnover eligibility for composition scheme will be increased to ₹ 2 Crore from the present limit of ₹ 1 Crore under the law. Thereafter, eligibility for composition will be increased to ₹ 1.5 Crore per annum. This change recommended by the GST Council will be implemented only afte

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xemption from IGST/GST in certain specified cases:
* Exemption from IGST on imports of lifesaving medicine supplied free of cost by overseas supplier for patients, subject to certification by DGHS of Centre or State and certain other conditions.
* Exemption from IGST on imports of goods (other than motor vehicles) under a lease agreement if IGST is paid on the lease amount.
* To extend IGST exemption presently applicable to skimmed milk powder or concentrated milk, when supplied to distinct person under Section 25(4) for use in production of milk for distribution through dairy cooperatives to where such milk is distributed through companies registered under the Companies Act.
* Exemption from IGST on imports of specified goods by a sports person of outstanding eminence, subject to specified conditions
* Exemption from GST on specified goods, such as scientific or technical instruments, software, prototype supplied to public funded research institution or a university or IISc,

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e liable to be paid by the recipient of such supply under reverse charge.
* Supply of e-waste attracts 5% GST rate. Concerned notification to be amended to make it amply clear that this rate applies only to e-waste discarded as waste by the consumer or bulk consumer.
11. Rationalization of certain exemption entries –
* The existing exemption entries w.r.t. services provided by Fair Price Shops to the Central Government, State Governments or Union Territories by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin, is being rationalized so as to remove ambiguity regarding list of items and the category of recipients to whom the exemption is available.
* In order to maintain consistency, entry at item (vi) of Sr. No.3 of Notification No. 11/2017-Central Tax (Rate) will be aligned with the entries at items (ii), (iii), (iv) and (v) of SI.No.3. [The word “services” in entry (vi)

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c.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits & cashew nuts etc. fall outside the definition of agricultural produce given in Notification No. 11/2017- Central Tax (Rate) and Notification No. 12/2017- Central Tax (Rate) (“Exemption Notification”) and therefore the exemption from GST is not available to their loading, packing, warehousing etc.
* A suitable clarification will be issued that –
* services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is paid by the Central Government, State Government, Union territory are exempt from GST under Sl. No. 40 of Exemption Notification;
* services provided by State Government by way of general insurance (managed by government) to employees of the State government/ Police personnel, employees of Electricity Department or students are exempt vide entry 6 of Exemption Notification which exempts Servi

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GST Amendments – 23rd GST Council Meeting
By: – CSSANJAY MALHOTRA
Goods and Services Tax – GST
Dated:- 13-11-2017

Mentioned below are the recent amendments in GST in view of recommendations made at 23rd GST Council meeting. Notifications will be issued on Nov 14 and same shall be effective from Nov 15.
Major Gist of Changes
* GSTR-3B will continue to be filed on Monthly basis alongwith Tax Payment by 20th of following Month till March 2018
* GSTR-2 & 3 from July'17 – Mar'18 is on hold for time being and modalities on its implementation shall be worked out by Committee.
* Late fees has been waived for period from July'17-Sep'17 for delay in submission of GSTR-3B and any amount paid shall be credited to E-Cash Ledger to be utilised in future.
* GSTR-1 shall be matched with GSTR-3B till Mar'18 till GSTR-2 & GSTR-3 is put in place.
* Late Fees of ₹ 20/- per day shall be applicable for delay in submission of GSTR-3B returns for period Oc

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TC and same rate on Food Parcels / Takeaways. [Restaurant in Hotel and if Declared Tariff in Hotel > ₹ 7500/- per day, then GST is 18% with ITC on Restaurant Services]
* Important Industrial Items on which Tax rates are reduced are as follows: [Effective from Nov 15, 2017 subject to Notification to be issued]
[From 28% to 18%]
[From 28% to 12%]
[From 18% to 12%]
[From 18% to 5%]
[From 5% to 0%]
[From 12% to 5%]
Wire, cables, insulated conductors, electrical insulators, electrical plugs, switches, sockets, fuses, relays,
electrical connectors
Wet grinders consisting of stone as grinder
Condensed milk
Puffed rice chikki, peanut chikki, sesame chikki, revdi, tilrevdi, khaza, kazuali, groundnut sweets gatta,
kuliya
Guar meal
Desiccated coconut
Electrical boards, panels, consoles, cabinets etc for electric control or distribution
Tanks and other armoured fighting vehicles
Refined sugar and sugar cubes
Flour of potatoes put up in unit container bea

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gate with 90% or more fly ash content
Khandsari sugar
Fishing net and fishing hooks
Detergents, washing and cleaning preparations
Printing ink
Worn clothing
Liquid or cream for washing the skin
Hand bags and shopping bags of jute and cotton
Fly ash brick
Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or
paste, not mixed with any other ingredient;
Hats (knitted or crocheted)
Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery,
cosmetic or toilet preparations, room deodorisers
Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery
Perfumes and toilet waters
Specified parts of sewing machine
Beauty or make-up preparations
Spectacles frames
Fans, pumps, compressors
Furniture wholly made of bamboo or cane
Rubber tubes and miscellaneous articles of rubber
Lamp and light fitting
Primary cell and primary batteries

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s and articles thereof such as mirror, safety glass, sheets, glassware
Electrical, electronic weighing machinery
Fire extinguishers and fire extinguishing charge
Fork lifts, lifting and handling equipment,
Bull dozers, excavators, loaders, road rollers,
Earth moving and levelling machinery,
Escalators,
Cooling towers, pressure vessels, reactors
Crankshaft for sewing machine, tailor's dummies, bearing housings, gears and gearing; ball or roller
screws; gaskets
Electrical apparatus for radio and television broadcasting
Sound recording or reproducing apparatus
Signalling, safety or traffic control equipment for transports
Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts,
gymnastic and athletic equipment
All musical instruments and their parts
Artificial flowers, foliage and artificial fruits
Explosive, anti-knocking preparation, fireworks
Cocoa butter, fat, oil powder,
Extract, essence ad concentrat

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Labour Supply By A Contractor
Query (Issue) Started By: – Sagar Rijal Dated:- 13-11-2017 Last Reply Date:- 30-10-2018 Goods and Services Tax – GST
Got 18 Replies
GST
If a Labour Contractor, who is unregistered or registered in GST law supplies pure labour on contract basis and is liable for TDS, then how are they treated in GST law?
Does RCM applies over here on the part of Service Receiver or not?
Please elaborate or give a link to find this query explaining both cases i.e, incase of registered or unregistered Contractor.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Sl. No. 10 & 11 of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017 as amended only the following are chargeable to Nil rate. Otherwise service provided by labour contractor is liable to gst either under forward charge or reverse charge.
10
Heading 9954
Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting ou

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Reply By Ramaswamy S:
The Reply:
It appears there is some clarity missing.
If my understanding of the query is right- It is the supply of manpower (by labour contractor).
The GST is payable by the labour contractor who needs to get registered and pay the GST. RCM is not applicable on supply of man power under GST.
TDS under Income Tax is applicable.
Regards
S.Ramaswamy
Reply By KASTURI SETHI:
The Reply:
I also think so it is an issue of supply of manpower. What kind of work is being done by the supplied labour is another issue.
Reply By Sagar Rijal:
The Reply:
I have two queries as on the case explained before.
1. If Contractor is registered under GST and supplies Labour for civil work purposes like culvert works, then how is he treated., and incase if he is not registered under GST then how is he treated?
2. If the contractor is an service agency providing Security services ,then how is he treated if he is registered under GST law and incase if he is not registered under

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spirit of GST law.
Reply By Vamsi Krishna:
The Reply:
Both Labour supply and Security services are liable for GST if registered (except if ur services are as per Sl. No. 10 & 11 of Notification No. 12/2017-Central Tax (Rate) dated 28.6.2017).
And There is no RCM (from 13th Oct'17 notification) for unregistered purchases. So you need not get registered if ur supplies are under exemption limit.
Reply By Ganeshan Kalyani:
The Reply:
The clause mentioned by Sri Rajagopalan Sir in his reply clarifies what is exempted service in connection with manpower supply.
Further, both manpower supply and security agency service is under forward charge and supllier of service has to register provided his turnover is crossing the threshold limit.
Also, there is no reverse charge on recipient if purchase of goods or services is from an unregistered dealer.
Reply By Sagar Rijal:
The Reply:
Thank You all of you experts and especially SETHI Sir. I have found my answer.
Reply By Ganeshan Ka

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GST ON EMPLOYEE REIMBURSEMENTS
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 13-11-2017

Under GST regime, there have been a lot of issues regarding taxability of transactions between employer and employee and applicability of reverse charge mechanism on such transactions. Now, according to clause 1 of Schedule III of the CGST Act, 2017, any services provided by employee to employer in course or in relation of employment shall not be considered as supply. This means that consideration paid for such services shall not be taxable under GST regime. Further, it has been provided under section 15 of the CGST Act, 2017 that employer and employee are related persons. EMPLOYEE REIMBURSEMENTS: Employees are being paid back for the business expenses incurred by them on behalf of the employer in furtherance of business. However, reimbursements shall not be liable to GST if services are provided in course of employment. It can be considered that employee here takes the rol

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n the invoice raised by such registered person.
Also there would be cases where company would be ineligible to claim input tax credit even if employee incurs expenses from registered parties like food and beverages services i.e. restaurant service, health services, etc as mentioned in section 17(5).
2. Reimbursements to employees for expenses incurred from unregistered dealer
If expenses incurred by employee are from unregistered persons then also it will be deemed that the employer has received the said supply and the employee has merely acted as an agent. Also, the ITC paid tax on such supply under reverse charge mechanism shall be admissible just like it is admissible in case of supply from registered dealer. For example, if employee has paid for food and beverages on behalf of employer to unregistered person; then such employer shall pay GST under reverse charge but the credit shall not be allowed as it is blocked credit under section 17(5) of CGST Act, 2017. It is worthwhile t

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tually used. Allowance itself means no tax invoices or receipts are required to be produced by the employee for the spending to employer. The employee at his / her discretion use the money with any vendor of his / her choice. The control on such spending shall not be with the employer. For example, each employee has been provided with travel allowance of ₹ 4000 per month wherein employee at his discretion uses mode of travel whether self or rented and is also not required to produce any invoices or receipts in that respect. Thus, in case of allowances provided to employee by employer no GST shall be applicable as it is maybe an organizational obligation of employer and would be services in course of employment. It is worthwhile to mention here that in such case, this amount should form part of the salary and only salary should be debited in the books of company. No other expense pertaining to this amount of allowance should be debited in the books of company. Therefore, the compa

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GSTR 1A return shows the amendments, modifications or deletions made by the recipient in GSTR 2 return. In this article, we look at details to be provided in GSTR 1A return in detail.
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 13-11-2017

All about GSTR -1A
Introduction: GSTR 1A return shows the amendments, modifications or deletions made by the recipient  in GSTR 2 return. In this article, we look at details to be provided in GSTR 1A return in detail.
GSTR-1A is an addendum to GSTR-1- Outward supplies statement of the supplier.
 It is always generated on the basis of details added/ modified/ deleted by the counterparty (B2B Transactions) in GSTR- 2/4/6.
The details so created in the system are then auto-populated to the supplier on submission of GSTR- 2/4/6.
GSTR-1A is generated after the end of tax period and only if the supplier has filed his GSTR-1 before the receiver files his GSTR-2/4/6.
All normal taxpayers and casual taxpayers a

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e following conditions are met:
* Recipient submits GSTR- 2/4/6 on or before 17th of the month succeeding the M tax period
* The supplier has not yet generated GSTR-3 for M tax period.
* The supplier has not yet submitted GSTR-1A of M tax period
If any one of the above mentioned conditions are met, then all such modifications/ additions/ rejections will flow to the suppliers' GSTR-1 of the subsequent tax period.
Supplier cannot add any details in GSTR-1A.
GSTR-1A is not mandatory to be submitted before generation of GSTR-3.
In a case where GSTR-1 has not been filed for M tax period before GSTR- 2/4/6,  the details added by the counter party are auto populated to GSTR-1 of the M tax period of the supplier who may include the same for submitting his GSTR-1.
In case, GSTR-1A has been generated by the taxpayer and not submitted and in the meantime some receivers have filed GSTR- 2/4/6, then the supplier has to generate GSTR-1A again before submission.
However, details on w

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1A Return  On GST Portal ?
Step 1: Login to GST Portal and Select GSTR 1A
Step 2: View or Download GSTR 1A Summary
Step 3: View B2B Invoices Summary
Step 4: Take action on amendments, modifications and deletions
Step 5: File GSTR 1A Return
The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.
=============
Document 1
Dashboard Returns
File Returns
Financial Year
2017-18
Details of outward supplies of goods
or services
GSTR1
Status- Filed
VIEW GSTR1
Return Filing Periodâš«
September
Details of auto drafted supplies
GSTR1A
SEARCH
English
Indicates Mandatory Fields
Inward supplies received by
taxpayer
GSTR2
Due Date 17/10/2017
Due Date 15/10/2017
PREPARE ONLINE
PREPARE ONLINE
PREPARE OFFLINE
Document 2
Dashboard> Returns > GSTR1A
Details of auto drafted supplies
GSTIN – 07AJIPA1572EL10
FY 2017-18
3, 4 – B2B Invoices
Legal Name – ANGAD JASBIRSI

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GENERATE GSTRIA SUMMARY
Total Note Value
*76,80,887.00
Total Tax Liability
*6,80,937.04
Total Taxable Value
*1,76,95,440.00
Due Date 17/10/2017
●To Add/View Details in a Particular Table Please Click in the Respective Table.
Document 4
Dashboard Returns > GSTR1A > B2B
B2B Invoice Summary
Uploaded by Receiver
Processed Invoices
Modified by Receiver
Rejected by Receiver
→ English
Invoice
No.
Invoice
Date
Total Invoice
Value (*)
Total Taxable
Value (*)
Integrated
Tax (*)
Central Tax
(3)
State/UT
CESS
Actions
Tax (*)
(*)
༨
F3222 12/09/2017
4,444.00
3,44,333.00
0.00
20,659.98
20,659.98
0.00
NO ACTION
TAKEN
NO ACTION
A4333 21/09/2017
5,55,555.00
90,11,110.00
0.00
1,14,554.88
1,21,665.88
0.00
TAKEN
Π
A4444 12/09/2017
56,66,666.00
4,44,444.00
0.00
55,555.00
555.00
0.00
NO ACTION
TAKEN
A123
22/09/2017
56,666.00
73,39,998.00
0.00 1,06,421.66
1,56,421.66 0.00
NO ACTION
TAKEN
BACK
REJECT
ACCEPT
PENDING
Do

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Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
PUBLIC NOTICE No. 41/2017 Dated:- 13-11-2017 Trade Notice
Customs
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004.
C. No. VIII/48/06/2017-Cus.Pol.
Date: 13.11.2017
PUBLIC NOTICE No. 41/2017
Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017-Reg.
Attention of all Exporters / Importers/ Custom Brokers/ Clearing Agents / Steamer Agents/ Shipping agents/ Trade and Industry and Public is invited to the Board's Circular No.42/2017-Customs dated 07.11.2017 on the above subject.
2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the

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nds for the exports of goods in the month of July 2017:
i. Incorrect SB number in GSTR 1
There are cases where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1- (Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed.
ii. Invoice number and IGST paid amount mis-match
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is be

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ensure that the shipping lines invariably file the Gateway EGM online. In cases where supplementary EGM have been filed successfully, refunds are already being given.
iv. Wrong Bank Account given to Customs.
In some cases, bank account details available with Customs have been invalidated by PFMS. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Exporters are also advised not to change their bank account details frequently so as to avoid delay in refund payment.
4. IGST Refunds for the export of goods in the month of August, 2017:
GSTN has provided the utility to declare Table 6A in GSTRI for exporters to fill in information related to Zero Rated Supplies. Once exporters file Table 6A, it would be possible to sanction refunds for the exports made in August 2017. Therefore exporters are advised to fill Table 6A online to claim refunds against exports made in August 2017. Exporters have already been

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should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfilment of the notification conditions.
ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping bills.
iii) For the purpose of above mentioned notifications concerning supply to registered recipient at concessional GST, registered principal place of business or registered additional place of business shall be deemed to be a 'registered warehouse' .
iv) Registered recipients (Merchant exporters) may, if required, exclude commercially sensitive information while providing copies of Shipping Bills to registered suppliers.
6. Difficulties if any should b

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Extends the time limit for making the declaration in FORM GST ITC-04.
50/2017-State Tax Dated:- 13-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 50/2017-State Tax
The 13th November, 2017
No. GST/24/2017.- In pursuance of section 168 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017) and sub-rule (3) of rule 45 of the Arunachal

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The Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
48/2017-State Tax Dated:- 13-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 48/2017-State Tax
The 13th November, 2017
No. GST/24/2017.-In exercise of the powers conferred by Section 164 of the Arunachal Pradesh Goods and Services Tax Act, 2017 (7 of 2017), the State Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely :-
(3) These rules may be called the Arunachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
(4) They shall come int

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b-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 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.”;
(v) in rule 96A, in sub-rule (2), the following provisos shall be inserted, n

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Waiver the late fee payable in FORM GSTR-3B for the months of August and September, 2017 by the due date.
47/2017-State Tax Dated:- 13-11-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR
–
Notification No. 47/2017-State Tax
The 13th November, 2017
No. GST/24/2017.-In exercise of the powers conferred by section 128 of the Arunachal Pradesh Goods and Services Tax Act, 2017

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Supply of Goods or Services (including works contract) or both by Suppliers without valid Goods and Service Tax Identification Number (GSTIN) obtained from the Taxes department.
FIN/REV-3/GST/1/08 (Pt-1)/77 Dated:- 13-11-2017 Nagaland SGST
GST – States
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
No FIN/REV-3/GST/1/08 (Pt-1)/77
OFFICE MEMORANDUM
Dated: 13th Nov 2017
In order to prevent evasion of Tax/GST by the suppliers and protect the interest of Government revenue

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Distrubution of ISD credit
Query (Issue) Started By: – Jasbir Uppal Dated:- 12-11-2017 Last Reply Date:- 14-11-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Professionals,
Query No 1
The procedure for disturbution of input tax credit by ISD , the assessee is partnership firm having more than two GSTN in different states but on same PAN number.
Can the excess ITC be adjusted with the liability of tax payable in another state under section 20 of CGST Act,2017 ?
Query No 2
As per 23rd GST Council meeting in Guwahati most of items have been shifted from 28% to 18%
On the date of effecting notification the stock of material lying on effecting date the rate of tax paid @28% but post effect the rate will be 18% on out

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cond case, ITC eligibility is 28% which can be set off against 18% from Nov 15 (Effective date of Notification as recommended in 23rd GST Council meeting). This is a case of inverted Duty Structure and you can claim Refund of same as per GST Act.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
I viewed the views of both experts. Sanjay Malhotraji you have not been in the forum for many a day. Please give your active participation.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,
Sir, Thanks for enrichment of my knowledge by way of addition and support.
Reply By Ramaswamy S:
The Reply:
In sync with the views of all the experts.
Regards
S.Ramaswamy
Reply By Ganeshan Kalyani:
The Reply:
Answer to query 1 is yes.
Answer to

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Services provided by extraterritorial organisations and bodies
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
727
Group 99990
 
Services provided by extraterritorial organisations and bodies
728
 
999900
Services provided by extraterritorial organisations and bodies
 
Explanatory Notes:- Based on the Modifi

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Domestic services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
724
Group 99980
 
Domestic services
725
 
999800
Domestic services both part time and full time
 
Explanatory Notes:- Based on the Modified Version of the United Nations Central Product Classification (UNCPC)
99980 – Domestic s

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Other miscellaneous services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
716
Group 99979
 
Other miscellaneous services
717
 
999791
Services involving commercial use or exploitation of any event
718
 
999792
Agreeing to do an act
719
 
999793
Agreeing to refrain from doing an act

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Funeral, cremation and undertaking services
Services Code / Classification (SAC)
GST
Scheme of Classification of Services
S.No.
Chapter, Section, Heading or Group 
Service Code (Tariff)
Service Description
(1)
(2)
(3)
(4)
713
Group 99973
 
Funeral, cremation and undertaking services
714
 
999731
Cemeteries and cremation services
715
 
999732
Undertaking services
 
Explanatory Notes:- Based on the Modified Version of the Uni

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