Goods and Services Tax

Industry pitches for bringing natural gas under GST
GST
Dated:- 17-11-2017

New Delhi, Nov 16 (PTI) More than four months after the launch of GST, the industry has pitched for inclusion of natural gas in the new indirect tax regime so as to help producers contain cost and aid in moving towards a gas-based economy.
In letter to Finance Minister Arun Jaitley, industry body Ficci has said that keeping natural gas out of the Goods and Services Tax is causing hardships and having adverse impact on the producers as it is increasing their costs.
Currently, crude oil, petrol, diesel, jet fuel or aviation turbine fuel (ATF) and natural gas are not included in GST, which kicked in from July 1.
Hence, while various goods and services p

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e revenue loss, it said.
"This will be in keeping with the overall policy of the government to shift over to the cleaner fuels and increase the use of gas from present 5 per cent in the energy basket to at least 15 per cent by 2022," the letter said.
A GST based taxation for the natural gas sector would help the domestic gas producers to contain costs and also help spread use of natural gas which is 40 per cent leaner than conventional fuels, it said.
The chamber has requested the Centre and states to immediately consider covering natural gas under GST to avoid cascading effect and ensuring that the industries presently operating on natural gas do not get a "raw deal" under GST.
Until introduction of GST on natural g

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Fins Tube Heat Exchange Chapter 84
Query (Issue) Started By: – Manish Sulakshane Dated:- 17-11-2017 Last Reply Date:- 27-8-2018 Goods and Services Tax – GST
Got 1 Reply
GST
We wish you inform that we are manufacturers of Finned Tube Heat exchangers used in Refrigeration and Air Conditioning Industries.
In short we manufacturer Air Cooling Units called Evaporators and Condensers which are mainly used in assisting the change in the temperature of the Room. These are all Industrial Products used mainly in cold Storages, Dairies, Food Processing plants for maintaining the desired room temperature which are required for storing the products.
We sell our Products to the Cold Storage owners as well as Dairies whose are the end users

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IMPORTANT DATES- GST RETURNS (With legal references)
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 17-11-2017

Master Table
S.No.
Category of person
Reference
1.
Person having turnover more than ₹ 1.5 Cr.
Table No. 1, 3, 7, 8, 9
2.
Person having turnover upto ₹ 1.5 Cr.
Table No. 1, 2, 7, 8, 9
3.
Composition holder
Table No. 4
4.
For Non-resident taxable person
Table No. 5
5.
For Supplier of online information and database access or retrieval services
Table No. 6
* For all registered persons
Period
GSTR-3B- Due date
Remarks
August, 2017
20th September, 2017
Notification No. 35/2017- CT
15.09.2017
September, 2017
20th October, 2017
Notification No. 35/2017- CT
15.09.2017

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ber, 2017
15th February, 2018
Notification No. 57/2017- CT
15.11.2017
January – March, 2018
30th April, 2018
Notification No. 57/2017- CT
15.11.2017
Registered person having turnover more than 1.5 Cr.
Period
GSTR-1- Due date
Remarks
July – October, 2017
31st December, 2017
Notification No. 58/2017- CT
15.11.2017
GSTR-2 and GSTR-3 for the month starting from July to March, 2017 will be notified in due course.
November, 2017
10th January, 2018
Notification No. 58/2017- CT
15.11.2017
December, 2017
10th February, 2018
Notification No. 58/2017- CT
15.11.2017
January, 2018
10th March, 2018
Notification No. 58/2017- CT
15.11.2017
February, 2018
10th April, 2018
Notification No. 58/2017- CT
15.11.2017
March, 2018

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h December, 2017
Notification No. 61/2017- CT
15.11.2017
August, 2017
11th December, 2017
Notification No. 61/2017- CT
15.11.2017
September, 2017
11th December, 2017
Notification No. 61/2017- CT
15.11.2017
October, 2017
11th December, 2017
Notification No. 61/2017- CT
15.11.2017
For Input Service Distributor
Period
Form GSTR-6- Due date
Remarks
July, 2017
31st December, 2017
Notification No. 62/2017- CT
15.11.2017
GSTR for the subsequent months will be notified in due course.
For goods sent/received to/from Job worker
Period
Form GST ITC-04 – Due date
Remarks
July-September, 2017
31st December, 2017
Notification No. 63/2017- CT
15.11.2017
For all registered persons
Period
GST TRAN-1/ Revised- Due date
R

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Durga Rai Vijay Kumar Thru' Its Prop. V.K. Rai Versus Union of India Thru' Its Secy. & 3 Others
GST
2018 (4) TMI 1073 – ALLAHABAD HIGH COURT – 2018 (19) G. S. T. L. 406 (All.)
ALLAHABAD HIGH COURT – HC
Dated:- 17-11-2017
Writ Tax No. – 772 of 2017
GST
Abhinava Upadhya and Ashok Kumar, JJ.
Counsel For Petitioner: Shri Rishi Raj Kapoor, Advocate
Counsel For Respondent: C.S.C., A.S.G.I.
JUDGEMENT
Heard learned counsel for the petitioner and learned Standing Counsel for the respondent.
As jointly agreed by the respective parties, the present writ petition is being disposed of at the admission stage itself.
By means of present writ petition, the petitioner has challenged the order of seizure dated 07.11.2017 passed by

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M/s Special Ashoka Beedi Works Versus The Goods and Service Tax Officer, Madanapalle and two others
GST
2018 (3) TMI 739 – TELANGANA AND ANDHRA PRADESH HIGH COURT – 2018 (10) G. S. T. L. 212 (A. P.)
TELANGANA AND ANDHRA PRADESH HIGH COURT – HC
Dated:- 17-11-2017
WP No. 38821 of 2017
GST
MR. CHALLA KODANDA RAM, J.
For The petitioner : Mr. G.Narendra Chetty
For The respondents : Mr. Shaik Jeelani Basha
ORDER:
(per Hon'ble Sri Justice C.V.Nagarjuna Reddy)
This Writ Petition is filed inter alia for the relief of declaring the seizure of the petitioner's vehicle bearing registration No.KA 01 AE 1227 by respondent No.1 as illegal. The consequential relief of direction to the respondents for release of the said vehicle

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Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Goods and Services Tax Rules, 2017.
10/2017-Puducherry GST Dated:- 17-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, the 17th November 2017.
ORDER
No. 10/2017-Puducherry GST
Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Puducherry Good

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Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods and Services Tax Rules, 2017.
09/2017-Puducherry GST Dated:- 17-11-2017 Puducherry SGST
GST – States
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3074/CTD/GST/2017.
Puducherry, the 17th November 2017.
ORDER
No. 09/2017-Puducherry GST
Subject : Extension of time-limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Puducherry Goods

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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018.
F. No. 3240/CTD/GST/2017/07 Dated:- 17-11-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES DEPARTMENT
F. No. 3240/CTD/GST/2017/7.
Puducherry, the 17th November 2017.
NOTIFICATION
In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017, read with section 168 of the Puducherry Goods and Services Act, 2017 (Act No. 6 of 2017), the Commissioner of State Tax, Puducherry, 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 elect

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Seeks to waive late fee payable for delayed filing of FORM GSTR-3B for Aug & Sep, 2017.
J.21011/1/2017-TAX/VOL-III(xiii) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
N O T I F I C A T I O N
Dated Aizawl, the 17th Nov., 2017
No. J.21011/1/2017-TAX/VOL-III(xiii).- In exercise of the powers conferred by section 128 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the r

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Seeks to notify certain supplies as deemed exports under section 147 of the MGST Act, 2017.
J.21011/1/2017-TAX/Vol III(x) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 17th Nov., 2017
J.21011/1/2017-TAX/Vol III(x).- In exercise of the powers conferred by section 147 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, on the recommendations of the Council, hereby notifies the supplies of goods listed in column(2) of the Table below as deemed exports, namely:-
Table
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.
Suppl

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The Mizoram Goods and Services Tax (Tenth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-III(xi) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 17th Nov., 2017
J.21011/1/2017-TAX/Vol-III(xi).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram, hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2.

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

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The Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2017.
J.21011/1/2017-TAX/Vol-III(xx) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 17th Nov., 2017
No. J.21011/1/2017-TAX/Vol-III(xx).- In exercise of the powers conferred by section 164 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017), the Governor of Mizoram hereby makes the following rules further to amend the Mizoram Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Mizoram Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2

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with the provisions of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
(ii) after rule 46, the following rule shall be inserted, namely:-
“46A. Invoice-cum-bill of supply.- Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.”;
(iii) in rule 54, in sub-rule (2),
(a) for the words “tax invoice”

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ackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
(vi) in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
(vii) in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-
“4. Zero rated supplies made to SEZ and deemed exports
GSTIN of recipient
Invoice details
Integrated Tax
Cess
No.
Date
Value
Rate
Taxable value
Tax amount
1

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Seeks to extend the time limit for submission of FORM GST ITC-01.
J.21011/1/2017-TAX/Vol-III(xvi) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 17th Nov., 2017
No. J.21011/1/2017-TAX/VOL III(xvi).- In pursuance of section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (hereafter referred to as the said Act) and clause (b) of sub-rule (1) of rule 40 of the Miz

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Seeks to extend the time limit for filing of FORM GSTR-4.
J.21011/1/2017-TAX/Vol-III(xvii) Dated:- 17-11-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
Dated Aizawl, the 17th Nov., 2017
No. J.21011/1/2017-TAX/Vol-III(xvii).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) (herein after referred to as the sa

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Seeks to mandate the furnishing of return in FORM GSTR-3B till March, 2018
33/2017 Dated:- 17-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 33/2017
CCT's Ref No. A(1)/103/2017,
Dt. 17-11-2017
In exercise of the powers conferred by Section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) read with sub-rule (5) of Rule 61 of the Telangana 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

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Seeks to extend the due dates for the furnishing of FORM GSTR-1 for those taxpayers with aggregate turnover of more than 1.5 crores
32/2017 Dated:- 17-11-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 32/2017
CCT's Ref No. A(1)/116/2017,
Dt. 17-11-2017
In exercise of the powers conferred by the second proviso to subsection (1) of Section 37 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as the Act) and in supersession of notification No. 16/2017 – issued by Commissioner of State Tax dated the 15th September, 2017, except as respects things done or omi

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GST – Tamil Nadu Goods and Services Tax Act, 2017 – Constitution of the Tamil Nadu Appellate Authority for Advance Ruling – Notification – Issued
G.O. (Ms) No. 171 Dated:- 17-11-2017 Tamil Nadu SGST
GST – States
Tamil Nadu SGST
Tamil Nadu SGST
COMMERCIAL TAXES AND REGISTRATION (B1) DEPARTMENT
G.O. (Ms) No. 171
Dated: 17.11.2017
Karthigai- 01
Thiruvalluvar Aandu, 2048
NOTIFICATION
In exercise of the powers conferred by section 99 of the Tamil Nadu Goods and Services Tax Act

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Uttar Pradesh Goods and Services Tax (Ninth Amendment) Rules, 2017
KA. NI-2-1712/XI-9(42)/17 Dated:- 17-11-2017 Uttar Pradesh SGST
GST – States
Uttar Pradesh SGST
Uttar Pradesh SGST
NOTIFICATION
No.-KA.NI.-2-1712/XI-9(42)/17-U.P.GST Rules-2017-Order-(81)-2017
Lucknow: Dated: November 17, 2017
In exercise of the powers conferred by section 164 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. 1 of 2017) read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor is pleased to make the following rules with a view to amending the Uttar Pradesh Goods And Services Tax Rules, 2017:-
THE UTTAR PRADESH GOODS AND SERVICES TAX (NINTH AMENDMENT) RULES, 2017
Short titl

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such further period as may be extended by the Commissioner by a notification in this behalf:
Provided that any extension of the time limit notified by the Commissioner of Central tax shall be deemed to be notified by the Commissioner." shall be inserted:
Amendment of rule 96
4. In the said rules, in rule 96, in sub-rule (2), the following provisos shall be inserted, namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-1 for a tax period has been extended in exercise of the powers conferred under section 37 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 s

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 Of the Haryana Goods and Services Tax Rules, 2017
2709/ST-II Dated:- 17-11-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 Of the Haryana Goods and Services Tax Rules, 2017
In exercise of the powers conferred by rule 117 of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana Good

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Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017
2708/ST-II Dated:- 17-11-2017 Haryana SGST
GST – States
ORDER
Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Haryana Goods and Services Tax Rules, 2017
In exercise of the powers conferred by rule 120A of the Haryana Goods and Services Tax Rules, 2017 read with section 168 of the Haryana G

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Notification to mandate the furnishing of return in FORM GSTR-3B till March, 2018 by the 20th of the succeeding month under HGST Act, 2017
127/ST-2 Dated:- 17-11-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 17th November, 2017
No. 127/ST-2.- In exercise of the powers conferred by section 168 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017) read with sub-rule (5) of rule 61 of the Haryana Goods and Services Tax Rules, 2017, the Commissioner of State Tax, 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 throug

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Mehandi and Mehandi Cone GST Rate Confusion
Query (Issue) Started By: – ShubhaDeep Roy Dated:- 16-11-2017 Last Reply Date:- 17-11-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Sir,
As Mehandi and Mehandi Cone is derived from Henna Plant hence both should be considered as Vegetable product.
Also it is covered under Agro Industry which again denotes the same that both the products is a Vegetable product.
With the above two definitions both should clearly come under HSN 1404.
Can you please help me in getting the actual GST Rate on these products as it is not mentioned clearly anywhere and I am finding it difficult to deal with it.
With Regards,
ShubhaDeep Roy
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
A

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under heading 1404 will attract gst @2.5% since it is vegitable product not elsewhere specified or included.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
In continuation of my reply dated 16.11.2017 betal leaves falling under heading 1404 90 40 will attract 'Nil' rate of gst vide Sl. No. 93 of the Schedule appended to Notification No. 2/2017-Central Tax (Rate) dated 28.6.2017 as amended
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Nice explanation by Renganathan Sir
Reply By KASTURI SETHI:
The Reply:
In support of the reply of Sh.Rangnathan, Sir, here is case law which clears the classification of Heena Cone under HSN 1404. Though it pertains to pre-GST era still it is relevant to post here on the issue.
2015 (328) E.L.T

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Cabinet approves the establishment of the National Anti-profiteering Authority under GST
GST
Dated:- 16-11-2017

The Union Cabinet chaired by the Prime Minister Narendra Modi has given its approval for the creation of the posts of Chairman and Technical Members of the National Anti-profiteering Authority (NAA) under GST, following up immediately on yesterday's sharp reduction in the GST rates of a large number of items of mass consumption.This paves the way for the immediate establishment of this apex body, which is mandated to ensure that the benefits of the reduction in GST rates on goods or services are passed on to the ultimate consumers by way of a reduction in prices.
The establishment of the NAA, to be headed by a s

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ng" measures enshrined in the GST law provide an institutional mechanism to ensure that the full benefits of input tax credits and reduced GST rates on supply of goods or services flow to the consumers. This institutional framework comprises the NAA, a Standing Committee, Screening Committees in every State and the Directorate General of Safeguards in the Central Board of Excise & Customs (CBEC).
Affected consumers who feel the benefit of commensurate reduction in prices is not being passed on when they purchase any goods or services may apply for relief to the Screening Committee in the particular State. However, in case the incident of profiteering relates to an item of mass impact with 'All India' ramification, the applicat

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Fins Tube Heat Exchange
Query (Issue) Started By: – Manish Sulakshane Dated:- 16-11-2017 Last Reply Date:- 16-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
We are manufa

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Service rendered to foreign company
Query (Issue) Started By: – Varsha Baid Dated:- 16-11-2017 Last Reply Date:- 18-12-2017 Goods and Services Tax – GST
Got 29 Replies
GST
I have a query where one Indian company is serving a foreign company as an agent for procuring goods from overseas and selling the goods to India, the outgoing payment and incoming payment is effected to the foreign company and the Indian company is charging services in respect to the buying and selling arrangement.
Is the Indian company liable to charge gst on such services or not since the service is export oriented being served to a foreign entity in foreign currency without any value addition of the goods in India or anywhere.
Reply By KASTURI SETHI:
The Reply:
Ultimately enjoyment of service is in India Hence taxable.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
It is taxable.
Reply By Varsha Baid:
The Reply:
Thanks for your reply. But still I have a doubt that beneficiary is foreign company a

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ier of service is located in India;
(ii) the recipient of service is located outside India;
(iii) the place of supply of service is outside India;
(iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and
(v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8.
Explanation 1 of Section 8 of IGST Act, 2017 stipulates that-
For the purposes of this Act, where a person has,
(i) an establishment in India and any other establishment outside India;
(ii) an establishment in a State or Union territory and any other establishment outside that State or Union territory; or
(iii) an establishment in a State or Union territory and any other establishment being a business vertical registered within that State or Union territory,
then such establishments shall be treated as establishments of distinct persons.
In my opinion co

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use experts present their views based on the same. The background of the issue, present difficulty and question should be apparent.Thanks
Reply By KASTURI SETHI:
The Reply:
Dear Sh.Kalyani Ji,. I want to further share with you on this issue. Procurement of purchase order is a Supply of Service. And selling the goods is supply of goods. In this case both are not independent. They are completely intermingled.
Reply By Varsha Baid:
The Reply:
Thank u for your responses.
I am putting the query in a more detailed way :
A Uae company hires an agent in india who is arranging the supplies from Europe and USA and the subsequent selling arrangements to Indian customers. The shipments are coming from Europe/USA ports to Indian ports, there is nowhere agent's involvement in stocking or adding any value to such goods in India or anywhere. The deliveries of goods are taken by the customers upon payment to the uae company. The Indian agent is simply facilitating the sales for uae company

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wnership transferred ? How are you mentioning 'India' when agent in India only facilitated the purchase and sale in foreign country ? Are you mentioning India on the basis of consignment passed through Indian Territory ? Were the goods unloaded in Indian territory ? I have not mentioned 'India' as non-taxable territory ?
Reply By Ganeshan Kalyani:
The Reply:
What is the model of transaction?
Reply By KASTURI SETHI:
The Reply:
As per Section 2(79) of CGST Act “non-taxable territory” means the territory which is outside the taxable territory; e.g. any foreign country etc.
Commission Agent cannot be owner of goods. He is only intermediary only.
Also read the concept of High Sea Sales.
Reply By KASTURI SETHI:
The Reply:
Also read this
Notification 10/2017-IGST(Rate) dated 28.6.17
Sl. No.
Category of Supply of Services
Supplier of service
Recipient of Service
(1)
(2)
(3)
(4)
1
Any service supplied by any person who is located in a non-taxable territ

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e same in no way treated as export of service.
GST is leviable.
Reply By KASTURI SETHI:
The Reply:
Sh.CS Sanjay Malhotra Ji,. Sir thanks for finalisation of the issue. All doubts stand cleared now. The querist must be satisfied now.
Reply By ANITA BHADRA:
The Reply:
Dear Sir / Madam
In my view it is not export of services in the light of following provisions of IGST Act 2017:-
Section 7(5) of IGST Act which provides " Supply of goods or services or both,
(a)
when the supplier is located in India and the place of supply is outside India;
(b)
to or by a Special Economic Zone developer or a Special Economic Zone unit; or
(c)
in the taxable territory, not being an intra-State supply and not covered elsewhere in this section, shall be treated to be a supply of goods or services or both in the course of inter-State trade or commerce.
A plain reading of above provisions imply that where the location of supplier( service provider) is in India and place of supply is outside I

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plier and Indian customer. Your company is charging service charges/ commission from foreign company. The transaction value of goods is directly impacting the foreign company's bank account.
Your services will be treated as intermediary services and in case of intermediary services place of supply is "Location of supplier".
Actually in order to determine, whether the supply is Intra State supply or Inter State supply, two factors are involved and they are (1) Place of supply, (2) Location of supplier. If both are in same state then supply is 'Intra State" and if they are in different State , the supply will be 'Inter State supply'
Now come back to your case. In your case the supply is intermediary services. In Intermediary services the place of supply will always be the 'Location of supplier" (Please refer Section 13(8)(b) of IGST Act, 2017). So the both factors are 'Location of supplier' and you will charge CGST+SGST.
Your services w

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