1106 10 10
Upto 21-09-2025 – Goods – Exemption from GST
GST
Guar meal
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Notes:
As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules
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08
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GST
Dried makhana, whether or not shelled or peeled 62[, other than pre-packaged and labelled]
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Dried makhana, whether or not shelled or peeled 62[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' mea
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amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Dried makhana, whether or not shelled or peeled 62[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
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
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1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
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Notes:
As inserted by notification no. 44/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defin
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0714
Upto 21-09-2025 – Goods – Exemption from GST
GST
Manioc, arrowroot, 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 61[, other than pre-packaged and labelled]
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Manioc, arrowroot, sale
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re-packaged and labelled'.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
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Notes:
As amended vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
Manioc, arrowroot, 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 61[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Le
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d in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.
32[(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 May 2017 under the Copyright Act, 1957 (14 of 1957);
(C) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
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Notes:
As inserted by notification no. 44/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear
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0710
Upto 21-09-2025 – Goods – Exemption from GST
GST
Vegetables (uncooked or cooked by steaming or boiling in water), frozen
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Notes:
As Substituted vide Notification No. 26/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Vegetables (uncooked or cooked by steaming or boiling in water), frozen, 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]
*
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GST
All goods [other than fresh or chilled] 61[, other than pre-packaged and labelled]
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
All goods [other than fresh or chilled] 61[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' m
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d vide notification no. 03/2024 Integrated Tax (Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as,
All goods [other than fresh or chilled] 61[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
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 enforceabl
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) a brand registered as on or after the 15th May 2017 under any law for the time being in force in any other country.]”
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Notes:
As inserted by notification no. 44/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (i
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0504
Upto 21-09-2025 – Goods – Exemption from GST
GST
All goods, fresh or chilled
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Notes:
As inserted by notification no. 44/2017 dated 14-11-2017 w.e.f. 15-11-2017
Schedules
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CONCEPT OF TAX COLLECTION AT SOURCE (TCS) IN GST
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 20-11-2017
Chapter X of the CGST Act, 2017 contains provisions in relation Tax Collection at Source (TCS) including e-commerce in section 52. These provisions will be effective from a notified date. However, 'e-commerce' and 'e-commerce operator' are defined in section 2(44) and 2(45) of the CGST Act, 2017 respectively.
TCS is collected as a tax by the e-commerce operator on behalf of supplier and is only a method of collection of tax through the operator (just like TDS) and the power to collect TCS is without prejudice to any other mode of recovery from the operator.
According to section 52 of the GST Act, every E-commerce operator is required to collect an amount not exceeding 1% of the net value of taxable supplies, made through it by the other suppliers where the consideration of such supplies is to be collected by electronic commerce operator. The tax
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the provisions of section 9(5) of the GST Act, 2017 are required to be excluded for the purpose of TCS. Section 9(5) provides that in respect of notified services, the total tax in respect of those services is required to be paid by e-commerce operator.
E-commerce operators will have to collect and deposit tax collected at source (TCS) in addition to what GST is payable in the states in respect of supply of their own goods and services. This tax will have to be collected on payment to vendors which will be subject to reconciliation at a later stage.
In terms of section 52(1), collection of tax at source is mandatory irrespective of any other provisions in GST Act or in any contract, arrangement or memorandum of understanding. This provision casts an obligation on the operator to collect an amount at the given rate out of the proceeds payable to the actual supplier of goods or services making supplies through it.
In terms of section 52(7) of the CGST Act, 2017, TCS collected from th
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th in which the amount of TCS was so collected i.e., within ten days after the end of the month in which collection is made. Such TCS amount shall be paid to the credit of appropriate Government by the e-commerce operator.
As per section 52(4) of the CGST Act, 2017 an Operator is required to furnish a monthly statement in Form GSTR-8 by the 10th of the following month through an e-commerce operator containing the details of the containing the details of outward supplies of goods or services or both effected through it, including the supplies of goods or services or both returned through it, and the amount collected under sub-section (1) of section 52 of the CGST Act, 2017 during a month within ten days after the end of such month.
The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the common portal after the due date of filing of FORM GSTR-8.
Under section 52(5), the e-commerce operato
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ies made by the actual suppliers using the portal of operator.
According to section 52 of the CGST Act, 2017, TCS is required to be collected on the net value of taxable supplies made through it by other suppliers where the consideration is to be collected by the ECO. In this case, there are two transactions – where you purchase the goods from the vendors, and where you sell it through your website. For the first transaction, GST is leviable, and will need to be paid to your vendor, on which credit is available for you. The second transaction is a supply on your own account and not by other suppliers and there is no requirement to collect tax at source. The transaction will attract GST at the prevailing rates.
Any amount collected and paid to the credit of the appropriate Government by e-commerce operator shall be deemed to be a payment of tax on behalf of the concerned supplier and the supplier can claim credit in his electronic cash ledger.
In terms of section 52(12) of the CGST A
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uppliers of goods and services on whose behalf the payment of TCS is collected and deposited by e-commerce operator will be eligible to claim credit of such amount in their electronic cash ledger. The details of supplies, deductions and deposit furnished by e-commerce operator should be matched with the periodical returns furnished by such supplier. On its matching with the details declared by the supplier, the electronic cash ledger of such supplier will be credited with an amount deposited by e-commerce operator on their behalf.
In terms of sub-sections 9 and 10 of section 52 of the CGST Act, 2017, the details of the supplies, including the value of supplies, submitted by every Operator in the statements will be matched with the details of supplies submitted by all such suppliers in their returns. If there is any discrepancy in the value of supplies, the same would be communicated to both of them. If such discrepancy in value is not rectified within the given time, then such amount
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Significant Changes in GST compliance (23rd GST Council Meet)
By: – Manish Didwania
Goods and Services Tax – GST
Dated:- 20-11-2017
These Changes shall be effective prospectively from November 15, 2017
Relaxation in GST returns filing
a. GSTR-1
S. No.
Period
Due Dates
For registered persons having aggregate turnover of more than 1.5 crore rupees in the preceding financial year or the current financial year
1
Monthly
July – October, 2017
31st December, 2017
2
Monthly
November, 2017
10th January, 2018
3
Monthly
December, 2017
10th February, 2018
4
Monthly
January, 2018
10th March, 2018
5
Monthly
February, 2018
10th April, 2018
6
Monthly
March, 2018
10th May, 2018
The registered persons having agg
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ll registered person shall file GSTR 3B on or before of 20th of next month – Upto March 31, 2018
Jan – Feb 20, 2018
Feb – March 20, 2018
March – April 20, 2018
f. GST Tran 1
* GST Tran 1 – 27th Dec 2017
* Revised GST Tran 1 – 27th Dec 2017
No GST on advance payment
* Seeks to exempt all taxpayers from payment of tax on advances received in case of supply of goods
Late filing fees – GSTR-3B
* Late Fee credit – Late fees for GSTR-3B of July, Aug and Sept waived. Any late fees paid for these months will be credited back in Electronic Cash Ledger under 'Tax' and can be utilized to make GST payments.
* October onward ₹ 25 per day and where tax amount payable is nil, it is ₹ 10 per day.
Reply By Ganeshan Kalyani a
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Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017
79/2017 Dated:- 20-11-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
OFFICE OF THE COMMISSIONER OF CUSTOMS (AIRPORT & ADMN)AIR C ARGO COMPLEX NSCBI AIRPORT, KOLKATA: 700 052.
F. NO. S41(Misc) – 64/2017CCX/Pt
Date: 20.11.2017
PUBLIC NOTICE NO. 79/2017
Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules 2017
Attention of the Exporters/Customs Brokers is invited to Ministry's Circular Nos.42/2017-Customs dated 07.11.2017 regarding Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017.
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 suppport the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017
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correct SB number in GSTR 1
There are cases where the shipping bill number quoted in GSTR I either does not exist it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR I (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 I for July, 2017 need to be filed in Table 9A of GSTR I 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 mismatch
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR I is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may
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ay EGM online. In cases where supplymentary EGM lave 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. Reports on such accounts/JECs have been provided to the Commissionerates by the Directorate of Systems in ICES and by email. Exporters may be 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.
B. IGST Refunds for the export of goods in the month of August 2017.
GSTN has provided the utility to declare Table 6Afin GSTR 1 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. Exporters have already been provided an option to view their Shippin
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he 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.
5. Any difficulty faced in the implementation of the ab
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Naresh Gyanwani s/o Shri Jiyaram Gyanwani Versus The Union of India & three others
GST
2018 (6) TMI 422 – MADHYA PRADESH HIGH COURT – 2018 (13) G. S. T. L. 16 (M. P.)
MADHYA PRADESH HIGH COURT – HC
Dated:- 20-11-2017
Writ Petition (PIL) No.19019/2017
GST
Mr. P.K. Jaiswal And Mr. Virender Singh, JJ.
For The Petitioner : Shri Ravish Joshi, learned counsel
ORDER
By this writ petition in the nature of public interest litigation under Article 226 of the Constitution of India
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Amendment of Commissioner’s Order No. 06/WBGST/PRO/17-18 dated 22/06/2017 – Adjudicating authorities.
23/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Adjudicating authorities
O R D E R
No. 23/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 06/WBGST/PRO/17-18 dated 22/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me
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Amendment of Commissioner’s Order No. 04/WBGST/PRO/17-18 dated 21/06/2017 – Central Registration Unit.
22/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Central Registration Unit
O R D E R
No. 22/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 04/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon m
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Amendment of Commissioner’s Order No. 03/WBGST/PRO/17-18 dated 21/06/2017.
21/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Delegation of powers by the Commissioner
ORDER
No. 21/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 03/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-secti
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Amendment of Commissioner’s Order No. 02/WBGST/PRO/17-18 dated 21/06/2017
20/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
Jurisdiction of Officers in Charges
O R D E R
No. 20/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 02/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-section
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Amendment of Commissioner’s Order No. 01/WBGST/PRO/17-18 dated 21/06/2017 – Jurisdiction of Officers in Circles.
19/WBGST/PRO/17-18 Dated:- 20-11-2017 West Bengal SGST
GST – States
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA-700015
O R D E R
No. 19/WBGST/PRO/17-18
Dated: 20/11/2017
The order no. 01/WBGST/PRO/17-18 dated 21/06/2017, (hereinafter referred to as the said order) issued in exercise of power conferred upon me under sub-secti
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Last date for filling of return in FORM GSTR-3B
PA/ETC/2017/310 Dated:- 20-11-2017 Punjab SGST
GST – States
=============
Document 1
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
Bhupindra Road, Patiala, Punjab.
ORDER
In exercise of the powers conferred by section 168 of the Punjab Goods and Services Tax Act, 2017
(Punjab Act No.5 of 2017) read with sub-rule (5) of rule 61 of the Punjab Goods and Services Tax Rules,
2017,
the Commissioner, on the recommendations of the Council, hereby specifies that the return in FORM
GSTR-
3B for the month as specified in column (2) of the Table shall be furnished electronically through
the common portal, on or before the last date as specified in the corresponding entry in colu
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The Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 2017.
36/2017-State Tax Dated:- 20-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated: Shimla-2 20th November, 2017
Notification No. 36/2017-State Tax
No.EXN-F(10)-31/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
1 These rules may be called the Himachal Pradesh Goods and Services Tax (Eleventh Amendment) Rules, 201
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The Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules, 2017.
47/2017-State Tax Dated:- 20-11-2017 Himachal Pradesh SGST
GST – States
Himachal Pradesh SGST
Himachal Pradesh SGST
Government of Himachal Pradesh
Excise and Taxation Department
Dated Shimla-2 the 20th November, 2017
Notification No. 47/2017-State Tax
No.EXN-F(10)-40/2017.- In exercise of the powers conferred by section 164 of the Himachal Pradesh Goods and Services Tax Act, 2017 (10 of 2017), the Governor of Himachal Pradesh is pleased to make the following rules further to amend the Himachal Pradesh Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Himachal Pradesh Goods and Services Tax (Twelfth Amendment) Rules,
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rds “, or such further period as may be allowed by the Commissioner,” shall be inserted;
(iii) in FORM GST RFD-01
(a) for “Statement -2”, the following Statement shall be substituted, namely:-
“Statement – 2 [Rule 89(2) (c)]
Refund Type: Exports of services with payments of tax
(Amount in Rs.)
Sl.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 :
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M/s. Sameer Mat Industries And M/s. Kaleel Mat Industries Versus State of Kerala, The Assistant State Tax Officer, Thiruvananthapuram And Fathima Store
GST
2017 (12) TMI 202 – KERALA HIGH COURT – [2017] 1 GSTL 16 (Ker), [2017] 1 GSTL 28 (Ker), 2018 (10) G. S. T. L. 136 (Ker.)
KERALA HIGH COURT – HC
Dated:- 20-11-2017
W.P.(C)No.36413 of 2017
GST
K. VINOD CHANDRAN, J.
For The Petitioner : Sri.M.Gopikrishnan Nambiar, Sri.P.Gopinath, Sri.K.John Mathai, Sri.Joson Manavalan, Sri.Kuryan Thomas, Sri.Paulose C. Abraham, sri.raja kannan
For The Respondent : Dr.Thushara James And Sri.Bobby John
JUDGMENT
The petitioner the consignor of certain goods has approached this Court against the notice issued by the detaining authorit
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for one other commodity as also a security deposit of an equal amount.
2. The essential contention taken up by the petitioner is that the goods were transported inter-State and neither CGST nor SGST was applicable to such goods. It is also contended that the HSN Code as disclosed in the invoice is the one used by the manufacturer. The petitioner having purchased the goods from the manufacturer at Delhi could not change the HSN Code in which event there would be a violation of the provisions of the tax statutes. It is further contended that the E-way Bill uploading procedure as provided in the Rules to the CGST which has been adopted under the IGST is not implemented as of now. The same is deferred till 31.12.2017. Hence to support the cas
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n empowered to implement the provisions of the enactments which regulates the inter-State as also the intra-State trade. However the specific power invoked in issuing the impugned notice is under the CGST/SGST which is applicable only to the intra-state movement of goods. Admittedly the petitioner has consigned the goods from Tamil Nadu and was transporting it to the 3rd respondent at Pattambi. The 3rd respondent also appears and submits that they are ready to accept the consignment. The issue of misclassification and under valuation has to be gone into by the respective assessing officers and not by the detaining officer. In such circumstances, this Court is not inclined to permit the further detention of the goods. The petitioners shall b
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M/s. Ponni Sugars (Erode) Ltd. Versus The Assistant Commissioner of CGST, The Additional Commissioner, office of the Commissioner of Central Excise, The Joint Commissioner, office of the Commissioner of Central Excise
Service Tax
2017 (11) TMI 1522 – MADRAS HIGH COURT – [2017] 1 GSTL 18 (Mad)
MADRAS HIGH COURT – HC
Dated:- 20-11-2017
Writ Petition No.29588 of 2017 & WMP.No.31867 of 2017
Service Tax
T. S. Sivagnanam, J.
For the Petitioner : Mr.N.Prasad
For the Respondents : Mr.V.Sundareshwaran
ORDER
Mr.V.Sundareshwaran, learned Senior Standing Counsel accepts notice for the respondents. Heard both.
2. The petitioner is a public limited company incorporated under the provisions of the Companies Act, 1956, having a factory at Erode involved in the manufacture of sugar. Originally, there was a company by name M/s.Ponni Sugars & Chemicals Limited, incorporated in the year 1982, owned the sugar factory at Erode. The said M/s.Ponni Sugars & Chemicals Limited also se
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4. After about two years, the third respondent passed an Order-in-Original dated 12.2.2007, which was with reference to the show cause notice dated 20.8.2002 demanding service tax. By the said order, the third respondent confirmed the demand of Rs. 10,07,117/- under Section 73 of the Finance Act, 1994 apart from demanding interest and levying penalty.
5. These two orders led to the issuance of a notice dated 13.6.2014 issued to the Superintendent of Customs, Central Excise and Service Tax, Erode stating that the liability, which has been confirmed in Orders-in-Original dated 31.3.2005 and 12.2.2007, is liable to be paid by the petitioner, which being the existing transferee company. The petitioner submitted their reply dated 23.6.2014, which appears to be a brief reply largely relying upon the fact that the Official Liquidator has been appointed as the Provisional Liquidator of the company and that the assets vest with the Official Liquidator. This was followed by a further reply dat
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of a show cause notice. The contentions raised by the petitioner are that the effective date as per the orders of the Company Court approving the Scheme of Arrangement is 01.4.1999 and as on the said date, the amounts are not due and payable.
8. On the other hand, the learned Senior Standing Counsel for the respondents would submit that the petitioner company, being the successor, is liable to pay the amount, which was the subjective issue pursuant to the show cause notices issued in the year 1993 and 2002 respectively and that the contention raised by the petitioner that they are not liable to pay any amount is incorrect.
9. This Court does not wish to express any opinion at this juncture, as the first respondent is yet to adjudicate the case. The first respondent, having issued the impugned demand, has to consider the petitioner's objections and pass an order and it is open to the petitioner to prefer an appeal. On the other hand, if the first respondent is convinced on the leg
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Clarification on taxability of custom milling of paddy – regarding.
19/19/2017 Dated:- 20-11-2017 CGST – Circulars / Ordes
GST
Circular No. 19/19/2017-GST
F. No. 354/263/2017-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax research Unit
****
North Block, New Delhi
20th November 2017
To,
The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on taxability of custom milling of paddy – regarding.
Representations have been received seeking clarification on whether custom milling of paddy by Rice millers for Civil Supplies Corporation is liable to GS
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cessing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market. Job work has been defined under section 2 (68) of the CGST Act to mean any treatment or process undertaken by a person on goods belonging to another registered person. Further, under Schedule II (para 3) of the CGST Act, any treatment or process which is applied to another person's goods is a supply of service.
3. Milling of paddy is not an intermediate production process in relation to cultivation of plants. It is a process carried out after the process of cultivation is over and paddy has been harvested. Further, processing of paddy into rice is not usually carried out by cultivator
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CANTEEN AND TRANSPORT FACILITY TO CONTRACT LABOURS
Query (Issue) Started By: – ANITA BHADRA Dated:- 19-11-2017 Last Reply Date:- 19-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir
Benefit of Canteen and Transport facility extended to Contract worker by an employer is subject to GST ?
If yes ,, whether employer need to pay GST on RCM Basis .
Regards
Reply By Ganeshan Kalyani:
The Reply:
Company gets the contract labours from a manpower supply agency. The agency charg
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comission on agriculture produce
Query (Issue) Started By: – sanjay khatri Dated:- 18-11-2017 Last Reply Date:- 20-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
hi sir, i am a trader of cumin goods and also a comission agent of cumin goods. i am member of APMC in gujarat. comission service provided to farmers of cumin goods is taxable?
Reply By KASTURI SETHI:
The Reply:
Exempted vide Notification No.12/17-Central Tax (Rate) dated 28.6.17 Serial No.54(g) refers.
Reply By
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Applicability of GST
Query (Issue) Started By: – ICAT Natrip Dated:- 18-11-2017 Last Reply Date:- 20-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
As an Consultant, if we provide services to a foreign client at their place, say for example , if we provide services to an USA client by physically going to USA , then what will be the implication of GST on this transaction. consideration will be received in USD at USA.
Thank You.
Reply By Ganeshan Kalyani:
The Reply:
GST is
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Input Tax Credit utilization – Reg
Query (Issue) Started By: – KIRAN KUMAR Dated:- 18-11-2017 Last Reply Date:- 22-11-2017 Goods and Services Tax – GST
Got 8 Replies
GST
Dear Sir,
Can we adjust the Revers charge input tax credit of previous months for Revers charge payment to current month
Thanks & Regards,
Kiran Kumar
Reply By Ganeshan Kalyani:
The Reply:
No, reverse charge liability must be paid in cash. The tax paid under reverse charge can be utilised to pay tax on the outward supply.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
Tax under reverse charge is to be paid in cash. ITC available in electronic credit ledger cannot be utilized for this purpose.
Reply By CS SANJAY MALHOTRA:
The Reply:
Agree with all e
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our valuable replies
We purchased 3 Bolero's 3 years back under VAT, we have not taken any credit because my final product exempted from tat Now we are selling the bolero's under GST, Requesting you to provide the GST Compliance
Thanks & Regards,
Kiran Kumar
Reply By Rajagopalan Ranganathan:
The Reply:
Sir'
As per Sl. No. 2 of Notification No. 37/2017-Central Tax (Rate) dated 13.10.2017 motor vehicle falling under Chapter 87 when supplied by a registered person is chargeable to CGST at 65% of central tax applicable otherwise on such goods under Notification No. 1/2017-Central Tax (Rate) dated, 28th June, 2017 provided "such supplier had purchased the Motor Vehicle prior to 1st July, 2017 and has not availed input tax
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