Goods and Services Tax

2017 (10) TMI 82 – GUJARAT HIGH COURT – 2018 (8) G. S. T. L. 105 (Guj.) – Penalty – input credit on parts used for construction of fixed and semifixed structures – Held that: – When the assessee bonafide carrying a belief which cannot be stated to be wholly untenable that cenvat credit on such inputs was available, claimed the same with full knowledge of the department, merely because eventually such credit was disallowed, would not give rise to penalty proceedings – appeal dismissed – decided against Revenue. – TAX APPEAL NO. 761 of 2017 Dated:- 28-9-2017 – MR. AKIL KURESHI AND MR. BIREN VAISHNAV For The Appellant : Priyank P Lodha, Advocate ORAL ORDER (PER : HONOURABLE MR.JUSTICE AKIL KURESHI) 1. Department is in appeal against the judgment of CESTAT dated 20.01.2017 raising following questions for our consideration: Whether in the facts and circumstances of the case and law, the Hon'ble Tribunal has committed substantial error of law in setting aside the penalty as being unwar

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e of 2014 (35) STR 865. The Tribunal by the impugned judgment confirmed the stand of the department that the cenvat credit was not available to the assessee. The Tribunal was of the opinion that the issue is squarely covered by the judgment of Bombay High Court in case of Bharti Airtel. The decision in case of Mundra Ports & Special Economic Zone Ltd. (supra) referred by this Court involved different facts. With respect to penalty however, the Tribunal was of the opinion that being a disputable and pure question of law, the penalty was not justified and accordingly deleted the same. It is this portion of the Tribunal's judgment that the department has challenged before us. 3. Having heard learned counsel for the department and having perused the documents on record, it emerges that the claim of the assessee for input credit on parts used for construction of fixed and semifixed structures was highly debatable one. The case of the department is that the assessee did not make prop

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redit in respect of input of capital goods wrongly or without taking reasonable steps to ensure that the appropriate duty on the said input or capital goods has been paid or contravene any of the provisions of the rules in respect of any input or capital goods then all such goods shall be liable to confiscation and the person would be liable to a penalty not exceeding the duty on the excisable goods in respect of which the contravention has been committed or ₹ 10,000/whichever is greater. 5. Under this rule therefore penalty could be imposed if a person takes a cenvat credit wrongly or without taking a reasonable steps to ensure that appropriate duty is paid. The reference to credit being wrongly taken or without taking reasonable steps would have an element of totally wrong or malicious claim. If the credit is claimed bonafide and the belief that such cenvat credit was available is a reasonable belief, penalty under the said rule would not be imposed. It is not compulsory to imp

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Goods and Services Tax – Started By: – Jasbir Uppal – Dated:- 27-9-2017 Last Replied Date:- 30-9-2017 – Dear professionals, The IGST paid on import of goods from out of Indian Territory which is out credit should be showing in cash balance on GSTN portal but it is not shown and the taxpayer is unable to adjust the liability of RCM. In GSTR-3B there is no mechanism for adjustment IGST with liability of RCM. Professionals brother and sister please give the valuable views. With regards J.S. Uppal Tax Professional – Reply By Himansu Sekhar – The Reply = No, it is just like any credit if you upload the particulars in gstr2. It will not be shown in the cash balance. – Reply By Himansu Sekhar – The Reply = RCM has to be paid by cash only. – Reply

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sited in this ledger by Internet banking, debit card, credit card, RTGS, NEFT, over the counter payments of authorized banks. (The credit card needs to be registered on the portal) Payments can be debited from this ledger the debit entry no. is to be reflected in the return. This information will be reflected on real time basis.Then can the taxpayer meat out the tax liability under RCM with this amount. – Reply By Himansu Sekhar – The Reply = RCM can be paid from casdh ledger.It has no relationship with imports igst. – Reply By KASTURI SETHI – The Reply = Under RCM deposit of tax in cash makes you eligible for taking ITC. Thus such cash deposit lying in your electronic ledger has independent existence. No bottleneck in using ITC as already

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Goods and Services Tax – Started By: – MARIAPPAN GOVINDARAJAN – Dated:- 27-9-2017 Last Replied Date:- 29-9-2017 – Dear Colleagues,Please discuss the following issue- Whether the annual subscription paid to the professional institutes such as ICAI,ICAI, ICWAI attracts GST?If so what is the rate?Whether the Institute is to raise invoices against all the members?Whether the Institute is pay to tax under revserse charge if the member is not registered under GST?Whether the tax paid on annual subscription can be taken as input tax credit by the members who registered with GST? – Reply By Himansu Sekhar – The Reply = Sir,The annual subscription is subject to tax at 18%. Invoice will be issued.If subscription received from unregistered person, RC

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Goods and Services Tax – Started By: – Vivek anandhan – Dated:- 27-9-2017 Last Replied Date:- 5-10-2017 – Dear Experts We are availing cab service from unregistered person, whether we need to pay GST under revers charge. Also we are paying GST under reverse charge for availing service of cab service (Radio taxi) RegardsVivekanandhan – Reply By KASTURI SETHI – The Reply = Rent-a-cab is not under RCM . So as individual not required to pay but if service is in the course or furtherance of business GST is applicable under reverse charge. Pl go through Para No.3 which is relevant for you:- Reverse charge system not applicable when an individual unregistered person sales goods or provides services not in furtherance of business – Sale of old jew

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Goods and Services Tax – GST Revenue Figures – GST paid under different heads (upto 25th September, 2017) is ₹ 90,669 crore – TMI Updates – Highlights

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Goods and Services Tax – GST – Dated:- 27-9-2017 – New Delhi, Sep 26 (PTI) Total GST collection for August touched ₹ 90,669 crore, against ₹ 94,063 crore mopped up in the first month of the new indirect tax regime rollout. The number includes transitional credit claims of taxpayers in July which according to the government are just ₹ 12,000 crore and not ₹ 65,000 crore as previously claimed. According to the revised estimate, the GST mop-up for July stood at ₹ 94,063 crore, up from the initial projection of ₹ 92,283 crore. The total revenue of GST paid under different heads (up to September 25, 2017) is ₹ 90,669 crore, an official statement said, adding these figures do not include GST paid by 10.2

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till a number of assessees who have not filed their returns either for July or August 2017. The increase in the above stated figures will be informed in due course, it said. The total number of taxpayers who were required to file monthly returns for August is 68.20 lakh, of which, as on September 25, 37.63 lakh GSTR 3B returns have been filed, it said. The GST was implemented across the country in place of more than a dozen central and state levies like excise duty, service tax and VAT, from July 1. In July, the GST collection was ₹ 92,283 crore from 64.42 per cent of the total taxpayer base. Of this, as much as ₹ 14,894 crore has come in from the Central GST (CGST), ₹ 22,722 crore from State GST (SGST), ₹ 47,469 cro

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Goods and Services Tax – GST – Dated:- 27-9-2017 – The Goods and Services Tax (GST) was introduced on 1st of July, 2017. In the press release dated 29th August, 2017, it was reported that the total revenue of GST paid under different heads for the month of July, 2017 (upto 29th August) was ₹ 92,283 crore. Out of the total GST collection of ₹ 92,283 crore, the total CGST revenue was ₹ 14,894 crore, SGST revenue was ₹ 22,722 crore, IGST revenue was ₹ 47,469 crore (of which IGST from imports was ₹ 20,964 crore) and Compensation Cess was ₹ 7,198 crore (of which ₹ 599 crore is Compensation Cess from imports). Many assessees have been filing the returns for July 2017 belatedly and till 31st August,

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Goods and Services Tax – GST – By: – Srikanthan S – Dated:- 27-9-2017 – India has moved forward to a single indirect tax system with effect from 1st July, 2017 which is considered to be a major milestone in the history of India. As is usual in any fiscal statute, various compliances have been prescribed under the new GST laws; the country is progressing in this direction with great support from the GOI and the IT back-bone GSTN. As we hear from various agencies about the amount of transitional credit availed by the registered dealers via TRAN-1 and the likelihood of scrutiny at some point in future, this Article is an attempt to draw attention to an important area: data and documents preservation to avoid possible disputes and tax demands

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issued / received etc. All documents / data relating to Industrial Exemptions enjoyed till 30.6.2017, refunds pending to be received from Central and State Governments, and correspondence relating thereto. Original Excise / VAT / Service Tax and other Registration Certificates to be preserved carefully. All assessment orders, notices and replies thereto, pending litigation related documents etc. Many a time, data relating to past pending assessments may be called for and hence preserving the data bases / ERP accesses (including master passwords) is essential so that retrieval is made easy in future. In many large organizations, IT personnel, third party support systems and functional people may leave and appropriate handover process in res

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Goods and Services Tax – GST – By: – CA.VINOD CHAURASIA – Dated:- 27-9-2017 – Introduction: This article discusses in detail about the Pure Agent concept in GST. The concept of Pure Agent concept in GST is explained in rule 33 of CGST rules, 2017. A pure agent is a registered taxable person who liaises between other suppliers on behalf of his client. Under this concept, while providing services to the client, he also undertakes to receive other ancillary services from other service providers, and incurs expenditure on behalf of his client. The actual expenditure incurred by a pure agent is later claimed as reimbursement. In other words, over and above the value of services rendered to his client, any other expenditure incurred by a pure agent (on behalf of his client) will be a reimbursement. Therefore, the relationship between the supplier and recipient with respect to the main service, is on a principal-to-principal basis. The relationship between them in respect of other ancillary

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penses incurred by ABC Export & Import Agency on transportation is claimed as reimbursement and will not be part of taxable value of customs broker service. Pure agent means a person who- Enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both. (This implies that there is an agreement in terms of ancillary supplies which supplier will receive and incur expenditure on behalf of the recipient. In the above example of customs broker services, ABC Export & Import Agency is authorised to receive and incur expenditure towards transportation services acting as pure agent of XYZ Traders.) Neither intends to hold nor holds any ownership to the goods and/or services so procured or provided as pure agent of the recipient of supply. (Considering the above example, as a pure agent, ABC Export & Import Agency should not hold any title of goods or services which are supplie

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ved.) Receives only the actual amount incurred to procure such goods and/or services in addition to the amount received for supply he provides on his own account (A pure agent should receive only the actual amount incurred on behalf of the recipient. If he claims more than the actual amount, he will not be considered as a pure agent. Assuming the transportation cost incurred by ABC Export Agency is ₹ 20,000, and if he claims more than ₹ 20, 000, he will be not considered as a pure agent for receiving the transportation services on behalf of XYZ Traders.) Conditions for excluding value of pure agent services Expenditure or costs incurred by the supplier as a pure agent of the recipient of service shall be excluded from the value from the value of taxable supply if all the following conditions are satisfied which are as follows: The service provider acts as a pure agent of the recipient of service when he makes payment to third party on authorization by such recipient. The pa

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ABC agrees to reimburse the actual transportation cost to XYZ agency. From above, we can conclude that: The services provided by XYZ agency is the main service sought out by ABC which would be on principal-to-principal basis. The transportation service received by the XYZ agency on behalf of ABC is on Pure Agent basis. The transportation expenses are claimed as reimbursement and will not be part of a taxable value of customs broker services. Illustration: 2 Suppose a Customs Broker issues an invoice for reimbursement of a few expenses and for consideration towards agency service rendered to an importer. The amounts charged by the Customs Broker are as below: S.No. Component charged in invoice Amount 1. Agency Income ₹ 10000/- 2. Traveling expenses; Hotel expenses ₹ 15,000/- 3. Customs Duty ₹ 55,000/- 4. Docks Dues ₹ 5000/- In the above situation, agency income and traveling/ hotel expenses shall be added for determining the value of supply by the Customs Broker

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 27-9-2017 Last Replied Date:- 15-10-2017 – GST Returns to be filed at a glance Central Board of Excise and Customs (CBEC) vide Notification No. 18/2017, 19/2017, 20/2017 & 21/2017- Central Tax dated 08.08.2017 has relaxed / extended the due dates and time frame for filing GST returns for the initial two months of GST regime i.e., July, 2017 & August 2017. As a result, the GST payable will be required to be paid on the basis of Form GSTR-3B to be filed by the 20th of the succeeding month. Form GSTR-3B for July, 2017 was to be filed by 20.08.2017 and for August, 2017 by 20.09.2017. However, the invoice wise details to be furnished as per GST rules in GSTR-1, GSTR-2 and GSTR-3 shall be filed later as per following schedule (as on 25.09.2017): Return Form Period / Due Date for July 2017 return GSTR-1 (with turnover > INR 100 crore) Upto 03.10.2017 GSTR-1 (other than above) Upto 10.10.2017 GSTR-2 Upto 31.10.2017 G

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oice level information in this form. Only total values for each field have to be provided, this value must be for the month for which you are filing. The last date to file GSTR-3B and payment of taxes is 20th day of the following months. However, GSTR-3B can be submitted only after making payment of GST due. However, GST Council in its 21st meeting held on 09.09.2017 has decided for filing of Form GSTR-3B till December, 2017, i.e. for 6 months vide Notification No. 35/2017-Central Tax dated 15.09.2017. Who has to filed GSTR – 3B Form GSTR-3B has to be file mandatorily by all normal registered tax payers. Even in case of no business, 'Nil' returns are to be filed. Form GSTR-3B is not required to be filed by Input Service Distributor (ISD), non-resident person, tax collector at source (for TCS), tax deductor at source (for TDS) and dealers under composition scheme. Details to be provided in GSTR-3B Basic information. Summary of outward supplies and inward supplies liable to rever

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bmit GSTR-3B button, system will post (debit) the self-assessed liabilities including system generated late fee in Liability Register and credit the claimed ITC into ITC ledger. After this, the Payment of Tax tile will be enabled, click it and declare the payment details to pay the taxes and offset the liability. Click CHECK BALANCE button to view the balance available for credit under Integrated Tax, Central Tax, State Tax and Cess. (This includes transitional credit also, if TRAN-1 and 2 are submitted). This will enable to check the balance before making the payment for the respective minor heads. The balance is also displayed when the mouse is hovered on the applicable data entry field in payment section. The section that specifies set-off of liabilities using a combination of cash and ITC has to be filled. System checks there is sufficient Cash/ITC balance. It also checks if the reverse charge liabilities are set-off only through CASH. System also checks if all liabilities are set-

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Goods and Services Tax – Started By: – Bipul Goyal – Dated:- 27-9-2017 Last Replied Date:- 9-5-2018 – Sir , we are selling ritual items on ebay internationally. We do not import or export directly. After receiving order we are directly asking our Nepal supplier to send item to client at USA. And money comes to my account in India through PayPal. Order comes in small scale. So Nepal supplier makes a small parcel and sends to my client through post office. So what should I do after GST ? – Reply By KASTURI SETHI – The Reply = In this situation three stages are involved. 1. You place the purchase order on Nepal supplier. This is export of service from taxable territory. 2. Nepal dealer supplies the goods to a person in USA. This activity is f

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een received. Both conditions fulfilled for export purpose or criteria. – Reply By Bipul Goyal – The Reply = Namaste sir thanks for your help. How will I show it in GST return – Reply By KASTURI SETHI – The Reply = That is possible after looking into terms and conditions of contract, if any. – Reply By Bipul Goyal – The Reply = Thanks for your message sir. There is no agreement between me and supplier in Nepal. Actually there is 2 or 3 supplier from whom I purchase. It s a small scale shipment. I get orders in Ebay from Usa. Each order is in between 10 usd to 40 usd. After that I ask my Nepal supplier to pack that item and send it through post office ( registered mail from Nepal ) All the payments I receive in India through PayPal. PayPal c

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Column 8 A 8 B etc. – Reply By KASTURI SETHI – The Reply = There is a difference between zero rated and NIL. Exempted goods also carry separate category for the purpose of accountal and filling in GSTR returns. One has to be careful. – Reply By KASTURI SETHI – The Reply = Against export you are eligible for ITC and against NIL and exempted you are not eligible for ITC. You have not followed export procedure. This is the difference. – Reply By Bipul Goyal – The Reply = Thank you sir. What will be better to do ? Can you please suggest me a good CA. you can fill up GST return. – Reply By KASTURI SETHI – The Reply = I do not prepare returns. You may contact expert CA in your city. – Reply By Bipul Goyal – The Reply = Namaste sir.after gst coun

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2018 (4) TMI 278 – DELHI HIGH COURT – 2018 (11) G. S. T. L. 27 (Del.) – Clearance of the raw material imported under the Advance Authorizations (‘AAs’) – Petitioner was compelled to pay the IGST – Held that: – To facilitate the communication and implementation of the order, the Central Board of Excise and Customs (‘CBEC’) is impleaded as the Respondent No.4. A copy of this order along with the earlier order dated 11th September, 2017 [2017 (9) TMI 674 – DELHI HIGH COURT] will be delivered to the CBEC forthwith for further communication by the CBEC to all the Commissionerates with the clear direction that the order dated 11th September 2017 of this Court should be complied with – application disposed off. – W.P.(C) 6534/2017 Dated:- 27-9-2

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of the Advance Authorizations ( AAs ) issued on 31st January 2017, 8th June, 2017 and 14th July, 2017 relied upon by the Petitioner. However, the Commissionerates at these locations are not allowing the Petitioner to effect clearance of the raw material under the AAs without payment of IGST. The Petitioner was thus compelled to pay the IGST. The Petitioner has placed on record challans evidencing payments of IGST by it on 14th September 2017, 20th September, 2017 and 21st September, 2017. The Petitioner renewed its request with the authorities even on 25th September, 2017 but to no avail. The Petitioner has, therefore, been compelled to deposit IGST for clearance of one of its consignments even yesterday. 3. Mr. Narula states that if the Pe

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GST – States – KA.NI.-2-1414/XI-9(15)/17 – Dated:- 27-9-2017 – Uttar Pradesh Shasan Sansthagat Vitta, Kar Evam Nibandhan Anubhag-2 NOTIFICATION No.-KA.NI.-2-1414/XI-9(15)/17-U.P.GST Act-I-2017-Order-(48)-2017 Lucknow : Dated : September 27, 2017 In exercise of the powers conferred by sub-section (2) of section 23 of the Uttar Pradesh Goods and Services Tax Act, 2017 (U.P. Act no. I of 2017) (hereinafter in this notification referred to as the "said Act") read with section 21 of the Uttar Pradesh General Clauses Act, 1904 (U.P. Act no. 1 of 1904), the Governor on the recommendations of the Council, is pleased to specify the casual taxable persons making taxable supplies of handicraft goods as the category of persons exempted from

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le supplies of handicraft goods and are availing the benefit of notification No. 8/2017 – Integrated Tax dated the 14th September, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1156 (A), dated the 14th September, 2017. Explanation – For the purposes of this notification, the expression "handicraft goods1' means the products mentioned in column (2) of the Table below and the Harmonized System of Nomenclature (HSN) code mentioned in the corresponding entry in column (3) of the said Table when made by the craftsmen predominantly by hand even though some machinery may also be used in the process:- Table SI No. Products HSN Code (1) (2) (3) 1. Leather articles (including ba

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The Manipur Goods and Services Tax (Fifth Amendment) Rules. – GST – States – 5/10/2017-FD(TAX) – Dated:- 27-9-2017 Notification – Circular

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/478 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/478 NOTIFICATION Dated: 27th September, 2017 In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State 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

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/475 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN[REV-3/GST/1/08 (Pt-1)/475 NOTIFICATION Dated: 27th September, 2017 In exercise of the powers conferred by clause (ii) of the proviso to sub-section (3) of section 54 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Gover

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/480 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/480 NOTIFICATION Dated: 27th September, 2017 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 Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State 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 amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) N dated the 30th June

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/476 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/476 Dated: 27th September, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 11 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) E , dated the 30th June, 2017, namely: In the said notification,- (A) in the Schedule,- (i) against serial number 27, in column (3), for the words other than put up in unit containers and bearing a registered brand name , the words, brackets and letters 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 avail

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r 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 1] , shall be substituted; (iv) against serial number 101, in column (3), for the words other than put up in unit container and bearing a registered brand name , the words, brackets and letters 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 1] , shall be substituted; (v) against serial number 108, in column (3), for t

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titutions/outlets ; (ix) after S. No. 135 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 135A 69 Idols made of clay ; (x) in S. No. 138, for the entry in column (3), the entry Charkha for hand spinning of yarns, including amber charkha , shall be substituted; (xi) in S. No. 143, for the entry in column (3), the entry Indigenous handmade musical instruments as listed in ANNEXURE Il , shall be substituted; (xii) in S. No. 144, for the entry in column (3), the entry Muddhas made of sarkanda, Brooms or brushes, consisting of twigs or other vegetable materials, bound together, with or without handles , shall be substituted; (B) in the Explanation, for clause (ii), the following shall be substituted, namely: – (ii)(a) The phrase brand name means brand name or trade name, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the pu

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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 (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right voluntarily. ANNEXURE II List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. Getchu Vadyam or Jhallari 5. Gopichand or Gopiyantra or Khamak 6. Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. MagadiVeena 18. Hansaveena 19. Mohan Veena 20. NakulaVeena 21. Nanduni 22. RudraVeena 23. SaraswatiVeena 24. VichitraVeena 25. Yazh 26. RanjanVeena 27. TriveniVeena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj

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to table 90. Panchamukhavadyam 91. Pung 92. Shuddhamadalam or Maddalam 93. Tabala/tabl/chameli – goblet drum 94. Tabla 95. Tablatarang – set of tablas 96. Tamte 97. ThanthiPanai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles 101. Kanjira – small frame drum with one jingle 102. Kansi – small without jingles 103. Patayanithappu – medium frame drum played with hands 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara – pair of kettledrums 114. Pambai – unit of two cylindrical drums 115. Paraithappu, halgi – frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff – daff in a stand played with sticks 118. Tamak' 119. Tasha – type of kettledrum 120. Urumee 121. JaltarangChimpta – fire tong with brass jingles 122. Chengila – metal disc 123. Elathalam 124. Geger – brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghung

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/474 Dated: 27th September, 2017 NOTIFICATION In exercise of the powers conferred by sub-section (1) of section 9 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government, on the recommendations of the Council, hereby makes the following amendments in the notification of the Government of Nagaland, Finance Department (Revenue Branch), F.NO.FIN/REV-3/GST/1/08 (Pt-1) D dated the 30th June, 2017, namely: In the said notification,- (A) in Schedule I-2.5%,- (i) against serial numbers 11, 13, 25, 45, 46, 47, 48, 49, 50, 51, 52, 53, 54, 55, 56, 58 and 59, in column (3), for the words put up in unit container and bearing a registered brand name , the words, brackets and letters put up in unit container and, (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforc

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, shall be omitted; (vi) in S. No. 106, in column (3), the brackets and words, [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake] , shall be omitted; (vii) in S. No. 107, in column (3), for the words, other than aquatic feed including shrimp feed and prawn feed, poultry feed & cattle feed, including grass, hay & straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake , the words other than cotton seed oil cake , shall be substituted; (viii) in S. No. 185, for the entry in column (3), the entry Agarbatti, lobhan, dhoopbatti,dhoop, sambhrani , shall be substituted; (ix) after S. No. 198 and the entries relating thereto, the following serial number and entries shall be inserted, namely:- 198A 4601, 4602 Grass, leaf or reed or fibre products, including mats, ouches, w

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er than brooms consisting of twigs or other vegetable materials bound together, with or without handles] ; (xvi) after S. No. 263 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 263A Any chapter Rosaries, prayer beads or Hawan samagri (B) in Schedule II-6%,- (i) in S. No. 15, in column (3), the word walnuts, , shall be omitted; (ii) in S. No. 17, in column (3), for the words and figure dried fruits of Chapter 8 , the words, figure and brackets, dried fruits of Chapter 8 [other than tamarind, dried] , shall be substituted; (iii) in S. No. 45, in column (3), for the words and brackets, Texturised vegetable proteins (soya bari) and Bari made of pulses including mungodi , the words and brackets, Texturised vegetable proteins (soya bari), Bari made of pulses including mungodi and batters, including idli/dosa batter , shall be substituted; (iv) in S. No. 46, in column (3), for the words ready for consumption form , the words and brack

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tries shall be inserted, namely:- 92A 44, 68, 83 Idols of wood, stone [including marble] and metals [other than those made of precious metals] ; (ix) after S. No. 99 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 99A 4419 Tableware and Kitchenware of wood ; (x) in S. No. 128, in column (3), for the words similar documents of title , the words and brackets, similar documents of title[other than Duty Credit Scrips] , shall be substituted; (xi) in S. No. 147, for the entry in column (3), the entry Woven pile fabrics and chenille fabrics except Corduroy fabrics, other than fabrics of heading 5802 or 5806 , shall be substituted; (xii) in S. No. 154, for the entry in column (3), the entry Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles[other than saree fall] , shall be substituted; (xiii)) after S. No. 171 and the entries relating there

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t articles, other than of porcelain or china 177D 6913 Statues and other ornamental articles ; (xvii) after S.No. 189 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 189A 8306 Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; metal bidriware ; (xviii) after S. No. 195 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 195A 8424 Nozzles for drip irrigation equipment or nozzles for sprinklers ; (xix) after S. No. 224 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 224A 9404 Cotton quilts of sale value exceeding ₹ 1000 per piece ; (xx) after S. No. 231 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 231A 9601 Worked ivory, bone, t

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vi) in S. No. 172, in column (3), for the words, of felt , the words and brackets, of felt [other than textile caps] , shall be substituted; (vii) S. Nos. 186 and 187 and the entries thereof shall be omitted; (viii) S. No. 304 and entries thereof shall be omitted; (ix) in S. No. 325, in column (3), for the words other than fire extinguishers, whether or not charged , the words, other than fire extinguishers, whether or not charged and Nozzles for drip irrigation equipment or nozzles for sprinklers shall be substituted; (x) in S. No. 384, in column (3), for the words and figures, Computer monitors not exceeding 17 inches , the words and figures, Computer monitors not exceeding 20 inches , shall be substituted; (xi) in S. No. 438, for the entry in column (3), the entry, Coir mattresses, cotton pillows and mattresses , shall be substituted; (xii) after S. No. 449 and the entries relating thereto, the following serial number and the entries shall be inserted, namely:- 449A 9613 Kitchen gas

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shall be omitted; (vi) S. No. 87 and the entries thereof shall be omitted; (vii) in S.No. 154, in column (3), for the words and figures, other than computer monitors not exceeding 17 inches , the words and figures, other than computer monitors not exceeding 20 inches , shall be substituted; (viii) S. No. 219 and entries thereof shall be omitted; (ix) in S. No. 222, in column (3), for the words, other than flints and wicks , the brackets and words, [other than flints, wicks or Kitchen gas lighters] , shall be substituted; (E) in Schedule-V-1.5%,- in S.No. 2, in column (3), for the words, other than Non-Industrial Unworked or simply sawn, cleaved or bruted , the words, other than industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted diamonds , shall be substituted; (F) in Schedule-VI- 0.125%,- in S. No. 1, for the entry in column (3), the entry, Diamonds, industrial or non-industrial, unworked or simply sawn, cleaved or bruted, including unsorted d

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GST – States – F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477 – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1)/477 Dated: 27th September, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Nagaland Goods and Services Tax (Seventh Amendment) Rules, 2017. (2) Save as otherwise provided in these rules, they shall come into force on the date of issue of this notification. 2. In the Nagaland Goods and Services Tax Rules, 2017, (hereinafter referred to as the principal rules), in rule 3 – (i) after sub-rule (3), the following sub-rule shall be inserted, namely:- (3A) Notwithstanding anything contained in sub-rules (1), (2) and (3), a person who has been granted registration on a provisional basis under

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thin the time period specified in rule 117, rule 118, rule 119 and rule 120 may revise such declaration once and submit the revised declaration in FORM GST TRAN-1 electronically on the common portal within the time period specified in the said rules or such further period as may be extended by the Commissioner in this behalf. ; 4. In the principal rules, in rule 122, in clause (b), after the words Commissioners of State tax or central tax , the words for at least one year shall be inserted; 5. In the principal rules, in rule 124, – (i) for sub-rule (3), the following sub-rule shall be substituted, namely:- (3) The Technical Member shall be paid a monthly salary and other allowances and benefits as are admissible to him when holding an equivalent Group 'A' post in the Government of Nagaland: Provided that where a retired officer is selected as a Technical Member, he shall be paid a monthly salary equal to his last drawn salary reduced by the amount of pension in accordance with

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ere goods are sent by a principal located in one State to a job-worker located in any other State, the e-way bill shall be generated by the principal irrespective of the value of the consignment; Provided further that where handicraft goods are transported from one State to another by a person who has been exempted from the requirement of obtaining registration under clauses (i) and (ii) of section 24, the e-way bill shall be generated by the said person irrespective of the value of the consignment. Explanation-For the purposes of this rule, the expression handicraft goods has the meaning as assigned to it in the Government of Nagaland, Finance Department (Revenue Branch), Notification F.NO.FlN/REV-3/GST/1/08 (Pt-1) dated 15.09.2017. 8. In the principal rules, with effect from the 1st day of July, 2017, in FORM GST TRAN-1 , (i) in Serial No. 5(a), in the heading, after the words, figures and brackets Section 140(1) , the words, figures, brackets and letter , Section 140 (4) (a) and Sec

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GST – States – 2222/ST-II – Dated:- 27-9-2017 – ORDER Subject: Specification of Proper officers under the Haryana Goods and Services Tax Act, 2017. In exercise of the power conferred upon me by sub-section (1) of section 5 read with clause (91) of section 2 of the Haryana Goods and Services Tax Act, 2017 and the rules framed thereunder, I do hereby assign the functions to be performed under this Act by a proper officer as defined in clause (91) of section 2 under different sections of the said Act mentioned in the entries in column (2) of the Schedule below and described in the corresponding entries at column (3) of the said Schedule to the Proper Officers specified in the corresponding entries in column (4) thereof, subject to the condition that the functions hereby assigned shall be performed only within their jurisdiction unless specific jurisdiction is mentioned there against. SCHEDULE Sl.No Section Functions Assigned Designation of Proper Officer (1) (2) (3) (4) 1. 10 To determin

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ation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 6. 29(1) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 7. 29(2) To cancel a registration certificate on his own or upon application. Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax. 8. 30(1) To revoke a cancelled registration certificate Deputy Excise & Taxation Commissioner of State Tax 9. 30(2) To revoke a cancelled registration certificate or to reject an application for revocation. Deputy Excise & Taxation Commissioner of State Tax, 10. 35(6) To determine the amount of tax payable on the goods or services or both that were not accounted for. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 11. 54(4) To verify the amount clai

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rder passed under sub-section (5) of section 54. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 17. 60(1) Provisional assessment on application Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 18. 60(2) To require a taxable person to execute a bond and to furnish surety or security to allow him to pay tax on provisional basis. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 19. 60(3) To pass final assessment order to finalize a provisional assessment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 20. 61 Scrutiny of returns. Deputy Excise & Taxation Commissioner of Sta

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mmissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 29. 66(6) To initiate action under section 73 or 74 Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax 30. 67(1) Authorization for inspection at any place of business of the taxable person or the persons engaged in the business of transporting goods or the owner or the operator of warehouse or godown or any other place. Joint Excise & Taxation Commissioner 31. 67(2) Authorization for search, seizure and confiscation. Joint Excise & Taxation Commissioner 32. 67(2) first proviso To serve order not to remove the goods Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 33. 67(5) To debar a person from whose custody any documents are seized to make copies thereof or to take extracts there from which may prejudiciall

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, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 37. 67(11) Seizure of accounts, registers or documents where any person has evaded for is attempting to evade the payment any tax. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 38. 68(3) To intercept any conveyance to inspect documents, devices and goods. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 39. 70(1) Power to summon persons Joint Excise & Taxation Commissioner, Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 40. 71(1) To authorise any officer to have access to any place of business of a registered person to inspect books of accounts etc. Joint Excise & Taxat

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; Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 45. 73(6) On receipt of information shall not serve any notice under sub-section (1) or, as the case may be, the statement under sub-section (3), Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 46. 73(7) To issue the notice as provided for in sub-section (1) Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 47. 73(9) To determine the amount of tax, interest and a penalty equivalent to ten per cent. of tax or ten thousand rupees, whichever is higher and issue an order. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 48. 73(10) To issue the order under s

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cise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 52. 74(5) Tax to be ascertained and officer to be informed in writing of such payment. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 53. 74(6) On receipt of information shall not serve any notice under sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 54. 74(7) To issue the notice as provided for in sub-section (1). Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 55. 74(9) To determine the amount of tax, interest and a penalty and issue an order. Deputy Excise Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxat

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To modify the amount of interest and penalty as per the order of appellate authority. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 61. 76(2) Functions to be performed by the proper officer where tax collected has not been paid to Government Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 62. 76(3) To determine the amount due from person Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 63. 76(6) To issue an order within one year from the date of issue of the notice Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 64. 76(8) To set out the relevant facts and the basis of his

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te Tax 68. 81 (proviso) To give permission to charge or transfer any property made for adequate consideration and in good faith. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 69. 123 To direct any person who fails to furnish any information under section 150 to pay a penalty not exceeding five thousand rupees. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 70. 126 General provision to penalty and consider the fact of disclosure of the circumstances of a breach of the tax law by a person as a mitigating factor when quantifying a penalty for that person. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 71. 127 To issue an order levying penalty under this section. Deputy Excise

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cise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 76. 130(2) To give an option to pay fine Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 77. 130(4) To give an opportunity of being heard Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 78. 130(6) Confiscation of goods and conveyances and requisition for Police assistance. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 79. 130(7) To dispose of confiscated goods conveyances and deposit the sale proceeds with the Government. Deputy Excise & Taxation Commissioner of State Tax, Excise & Taxation Officer of State Tax, Assistant Excise & Taxation Officer of State Tax 80. 142(1

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GST – States – 93/ST-2 – Dated:- 27-9-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 27th September, 2017 No: 93/ST-2.-In exercise of the powers conferred by sub-section (3) of section 9 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana, on the recommendations of the Council, hereby makes the following amendments in the Haryana Government, Excise and Taxation Department, Notification No. 48/ST-2, dated the 30th June, 2017, namely:-

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Goods and Services Tax – 2/1/2017 – Dated:- 27-9-2017 – Circular No. 2/1/2017-IGST F. No. 354/173/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 27th September 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 supply of satellite launch services by ANTRIX Corporation Ltd – regarding. Request has been received regarding taxability of satellite launch services provided to both international and domestic customers by ANTRIX Corporation Limited which is a wholly owned Government of India Company under the adm

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ons for a supply of service to be considered as export of service is that the place of supply of service is outside India. b) Section 13(9) of the IGST Act provides that where location of supplier of services or location of recipient of services is outside India, the place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. However, where location of supplier and recipient of services is in India, then the place of supply is governed by section 12 (8) of the IGST Act, which stipulates that place of supply will be the location of the recipient of services provided he is registered; if not registered, then the place of supply will be the place where goods are

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Lt. Governor of the National Capital Territory of Delhi, on the recommendations of the Council, waives the late fee payable under section 47 of the Delhi Goods and Services Tax Act, 2017, for all registered persons who failed to furnish the return in FORM GSTR-3B for the month of July 2017 by the due date. – GST – States – 28/2017–State Tax – Dated:- 27-9-2017 – FINANCE (REVENUE-1) DEPARTMENT NOTIFICATION No. 28/2017-State Tax Delhi, the 27th September, 2017 No. F. 3(28)/Fin(Rev-I)/2017-18/DS-VI

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GST – States – 06/2017-GST – Dated:- 27-9-2017 – GOVERNMENT OF NAGALAND OFFICE OF THE COMMISSIONER OF STATE TAXES NAGALAND: DIMAPUR NO.CT/LEG/NGST-ORD/8/17 Dated, Dimapur the 27th September, 2017 Order No. 06/2017-GST Subject: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017 In exercise of the powers conferred by rule 117 of the Nagaland Goods and Services Tax Rules, 2017 read with section 168 Of the Nagal

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