Goods and Services Tax

Refund of service tax and issue of invoice with gst terms
Query (Issue) Started By: – SreejithMadampath m Dated:- 3-10-2017 Last Reply Date:- 3-10-2017 Service Tax
Got 6 Replies
Service Tax
Dear Sir,
We have raised invoice and given to customer in december 2016, but due to few disputes,customer did not paid the amount that time and but we already paid to service tax to government. Now customer is ready to pay,but they are asking for new invoice with gst terms.
If we cancel the old invoice,whether government will refund our service tax? and if yes,what is the procedure for the same.
Reply By KASTURI SETHI:
The Reply:
Practically chances are dim.
Reply By SreejithMadampath m:
The Reply:
Please clarify sir
Reply By KASTURI

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Setting off of CVD and SAD under GST Regime
Query (Issue) Started By: – malay pota Dated:- 3-10-2017 Last Reply Date:- 6-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
I have a question regarding payment of CVD and SAD as per old Customs duty structure and setting off of the same under GST regime.
Our question is as under:
Suppose I, as MANUFACTURER, have an Advance Authorization (Advance Licence) issued in 2016 .In the advance licence we have made import and effected export also but, unfortunately we could not fulfill complete Export Obligation and for regularization of the advance licence, we need to pay applicable customs duty on the excess import made by us with interest. The applicable duty structure( when the go

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

d.
Reply By malay pota:
The Reply:
Thank you very much to both of you for replying.But, TRN1 is I think for the credit which is pending to claim as on 1st July 2017 when GST became applicable.My question is if I pay the Customs duty TODAY( on 5th October 2017) for regularisation of Advance Authorisation as per the old customs duty structure which was applicable at the time of actual import of the item for which i need to pay Customs duty in such case, the CVD and SAD which i will pay how the same will be sett off now in the GST regime?
Reply By JSW CEMENT LIMITED:
The Reply:
Through Trans-1 you can claim credit availed upto 30th July. In my opinion, you can claim refund of duty paid under section 142(3) of CGST ACT 2017
Discussion F

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

export to Nepal
Query (Issue) Started By: – jaineet singh Dated:- 3-10-2017 Last Reply Date:- 8-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
hello sirs, we are small scale businessmen from Amritsar /Punjab. we deal in textile machinery parts and items. sometimes we also export the items to Nepal. after GST implimentation, there is a lot of confusion in sending export to Nepal.Earlier it was an easy task as not many documents were needed and export to Nepal was free too. bu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Extends Deadline for Reporting Stock Details in FORM GST CMP-03 Before Opting for Composition Levy.
Circulars
GST
Extension of time limit for intimation of details of stock held on the da

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Form REG-29 Amended: Streamlined Cancellation Process for Migrated Taxpayers Under GST Regime to Simplify Compliance.
Forms
GST
APPLICATION FOR CANCELLATION OF REGISTRATION OF MIGRATED TA

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

RCM LIABILITY NOT SHOWN IN GSTR1
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 3-10-2017 Last Reply Date:- 3-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
We have filed GSTR1 for the month of July-17 but lack of knowledge we have not declare RCM details and liability.
Please note that we have shown RCM Laibility in GSTR3B and also make payment also for the month of July-17.
Now can we mention RCM details for the month of july-17 alongwith GSTR1 for the month of

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

DECLARATION OF DETAILS OF RCM INVOICE IN GSTR1
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 3-10-2017 Last Reply Date:- 3-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Please advice us where to mention RCM Invoice details and shown liability of RCM in GSTR1.
Reply By MUKUND THAKKAR:
The Reply:
Not required to show in GSTR-1, details is RCM need to show in GSTR-2.
Reply By Himansu Sekhar:
The Reply:
Please refer 4B of GSTR1
Discussion Forum – Knowledge Sh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST Registrants from Old Tax System Can Apply for Cancellation by October 31, 2017 Deadline.
Act-Rules
GST
Cancellation of GST registration – who have migrated from old regime / existing law

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on Custom House Agents
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 3-10-2017

GST on Custom House Agents
Introduction: This article discusses in detail about the GST taxability on Custom house Agents.
Customs House Agent means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act,1962 (52 of 1962);
General Rule
The default GST rate for services for which specific rate has not been provided by the GST Council is 18%.
Hence, 18% GST rate would be applicable for most of the supporting services in transport.
Specific Rule
* Ocean freight
Transport of goods in a vessel GST is payable @ 5% with ITC of input services
GST on Reverse Charge basis @ 5% to be paid by the importer in case services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
If

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ds by road
Inland Haulage /On carriage (both export/import shipments) by road
18%
7
All other services
Detention, DO fee, BL fee, Container cleaning, Agency Charges, Clearance charges, EXW charges etc.
18%
GST rates on Air shipments:
Sl.no.
Description of Service
Charges Covered
Rate of Tax
1
Transport of goods by Air-Export
Prepaid Air Freight on exports and related surcharges and all Origin charges including clearance and billed to entity based in India
18%
2
Transport of goods by Air-Export
Prepaid Air Freight on exports billed to overseas client/ Agent
All Origin charges including clearance and billed to overseas client/Agent
0%
18%
3
Transport of goods by Air -Import (Prepaid and collect)
Air Freight on Import
Custom Clearance Charges
Origin EXW charges
0%
18%
18%
Where's the Place of Supply of 'Transportation of goods' services under the GST law ?
* When location of both supplier & recipient is India, the place of supply of transp

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

rofit share.
Considering the aforesaid, it is essential to understand the various legs on transaction involved in providing freight transportation service.
Basis the origin and destination of the transaction, analysis of each transaction from point of view of GST is encapsulated below:
Inward Shipments – Shipments Coming Into India
INWARD SHIPMENT
Type of Shipment
Legs of Transactions
Scope
Taxability Under GST
Delivered Duty Paid ('DDP') (i.e Entire liability discharged by Consignor/ Seller)
a. Between Consignor and Overseas Agent ('OA')
Contract for delivery of goods from outside India to factory/ warehouse of consignee in India
Not taxable since both parties are located outside India
b. Between OA and Indian Freight Forwarder
('Indian FF')
Contract to perform the Indian leg of shipment, on behalf of OA and not the Consignor or Consignee
Section 12(8)(b) of IGST Act shall apply *refer note below
Ex-Works ('EXW')
( i.e Entire liability discharged by Consignee/
B

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

goods till Foreign port i.e. port of exportation)
a. Between Consignor and Foreign FF
Contract to deliver goods till the port of exportation
Not taxable since both parties are located outside India
b. Between Consignee and Indian FF
Contract for transportation of goods from foreign port to factory/warehouse of consignee, including clearance and freight charges
Taxable u/s 12(8) of IGST Act
Outward Shipments – Shipments going Into India
OUTWARD SHIPMENT
Type of Shipment
Legs of Transactions
Scope
Taxability Under GST
Delivered Duty Paid ('DDP') (i.e Entire liability discharged by Consignor/ Seller)
a. Between Consignor and Indian FF
Contract for delivery of goods from India to factory/warehouse of consignee outside India
Taxable u/s 12(8) of IGST Act
b. Between Indian FF and OA
Contract to perform the foreign leg of shipment, on behalf of FF and not on the behalf of the Consignor or Consignee
Taxable u/s 13(9) of IGST Act. Tax liability shall be discharged on RCM b

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

lity of Consignor to deliver the goods till Indian port i.e. port of exportation)
a. Between Consignor and Indian FF
Contract to deliver goods till the port of exportation (India)
Taxable u/s 12(8) of IGST Act
b. Between Consignee and Foreign FF
Contract for transportation of goods from Indian port to factory/warehouse of consignee, including clearance and freight charges
Not taxable since both parties are located outside India
*Note
In respect of transaction performed by Indian FF on behalf of OA, the services are provided to a non-resident entity which would be considered as a non-registered entity. Accordingly, the place of supply of service for unregistered entity will be location where the goods are handed over for transportation i.e. India, provided the air/ocean freight is paid by the OA. Hence, such transaction would be subject to GST.
Frequently asked questions
1) What is the rate of tax on export freight when freight is prepaid in India?
Ans. 5 %.
2) What is the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

how a single head as freight or lump sum freight or all in charges?
Ans. Basic freight is taxable @ 5% & other charges are taxable @ 18% .
It may happen to be a case mixed supply as per 8 of CGST Act, So it is not advisable as that tax rate will be 18% in such case.
Therefore, it would be better to show freight and other charges separately.
8) GST is not applicable for export freight collect shipments where freight is collected by my overseas agent at the destination but is GST applicable when I raise my invoice on my overseas agent for freight or for my share of the freight that was due to me? Also, at what rate can it be charged?
Ans. No, as per section 13(9) of IGST Act, if the place of supply of service lies outside India, GST is not applicable.
9) If I handle ex-works export shipment then are charges such as THC, B/L Fee, Customs clearance done in India? Will transport in India, etc. be taxable? Am I supposed to charge my overseas agent tax along with the charges?
Ans. In

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ders speak to your respective associations to find a workable solution and push them to make representations to the government so that situation is reversed.
11) Is GST applicable on export door delivery shipments if the charges are prepaid in India by the shipper? What is the rate of tax?
Ans. Yes, GST is applicable on export door delivery charges at the rate of 18% if these charges are paid in India.
12) Is GST applicable on export door delivery shipments if the charges are on a collect basis and collected by my agent overseas?
Ans. No, as per IGST rule 13(9), this transaction is not taxable.
13) As a freight forwarder, how should I decide if I should charge IGST or SGST/CGST
Ans. The main criteria to decide the applicability of IGST vs SGST/CGST on my invoices raised for Indian customers is the location of the recipient of service. If the recipient of services is in the same state as you are, you have to charge SGST/CGST if the recipient is in a different state, you have to ch

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

es customers in Delhi and North India but shipments are from Mumbai, can I choose to not to raise invoices from my Delhi branch on my Delhi customers and instead centralise my billing at my head office in Mumbai?
Ans. No, you cannot centralise your billing in your head office or branch office, you must have a state wise registration with separate GSTIN numbers for each state. If you have a full-fledged branch office in Delhi that services Delhi customers then invoices must be raised by your Delhi office for your Delhi customers. Your Mumbai office, in turn, has to raise an invoice on your Delhi office for services supplied by the Mumbai office to the Delhi office. Alternatively, your Mumbai office is free to raise once a month, a consolidated statement for services supplied by the Mumbai office to the Delhi office throughout the month.
Your Mumbai office will get to consume the ITC on invoices raised by service providers in Mumbai for freight, THC, etc.
Your Delhi office will get to

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the CFS, can this be treated as pure agent concept? Will the importer be allowed to claim ITC?
Ans. No, the importer will not be allowed to claim ITC in this situation. If the CFS raises an invoice on the customs broker, then the customs broker, in turn, must raise an invoice on the importer for the same service.
21) Is there a concept of pure agent/disbursement under GST regime.
Ans. Yes, there is pure agent concept in GST, in the previous example, customs broker must ask the CFS, shipping line, etc. to make the invoice in the name of the importer. Customs broker can pay on behalf of the importer and importer will be able to use the ITC. Since the invoice of the CFS, shipping line, etc., is in the name of the importer, the customs broker cannot claim ITC on this transaction.
It is advisable that you obtain an authorization letter from your customer (once every year) authorising you to customs clearance, transport, pay shipping lines, etc., on their behalf.
21) Are cash expenses,

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Procedure for grant of self-sealing permission (SSP) to the exporters in GST regime consequent to CBEC Circular No. 26/2017 – Customs dated 01.07.2017, Circular No. 36/2017 dated 28.08.2017 and Circular No.37/2017 dated 20.09.2017
11/2017 Dated:- 3-10-2017 Trade Notice
Customs
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
OFFICE OF THE COMMISSIONER OF CUSTOMS
CUSTOM HOUSE; WILLINGDON ISLAND, COCHIN-682009
F. No. FSP/01/2017.Cus
Date: 03.10.2017
TRADE FACILITY No. 11/2017
Sub: Procedure for grant of self-sealing permission (SSP) to the exporters in GST regime consequent to CBEC Circular No. 26/2017 – Customs dated 01.07.2017, Circular No. 36/2017 dated 28.08.2017 and Circular No.37/2017 dated 20.09.2017-reg.
Attention of all Exporters/ Importers/ Steamer Agents/ Customs Brokers/ Trade & Industry and the Public is invited to the CBEC Circular No. 26/2017-Cus dated 01-7-2017, Circular no. 36/2017 dated 28.08.2017 and Circular No. 37/2017-Cus dated 20.09.2

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e sealing of containers with export goods by CBEC officials and instead follow a self sealing procedure.
4. Board Circular no. 36/2017 clarifies further that exporters who were availing the facility of sealing at their factory premises under the system of supervised factory stuffing will be automatically entitled for self-sealing procedure. All exporter AEOs will also be eligible for self-sealing. It is clarified that all those exporters who are already operating under the self-sealing procedure need not approach the jurisdictional Customs authorities for the self sealing permission. Exporters with supervised factory stuffing permission need to submit the list of authorised signatories as per point 5.1.3.
5. Containers from the premises falling under the jurisdiction of this Custom House is prescribed as follows:
5.1 The exporter shall:-
5.1.1 Inform the Superintendent of Customs (SSP) of this office about their arrangement to follow self-sealing procedure to export goods from the

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ontainers is to be done;
5.1.7 Submit copy of Registration cum Membership Certificate, brief profile of the company along with shipping bill history of preceding 2 (two) years and other relevant documents (self attested).
6. The intimation, along with its enclosures, will be received in this Office and a duly acknowledged copy returned to the exporter. The Superintendent (SSP) or Inspector of Customs shall inspect the premises with regard to the viability of stuffing of container in the premises and submit a report to the Deputy/ Assistant Commissioner of Customs (SSP) within 48 hours.
7. The Deputy/ Assistant Commissioner shall forward the proposal to the Principal Commissioner/ Commissioner of Customs who would consider granting permission of self-sealing of export containers at the required premises.
8. Self-Sealing permission once granted by a Jurisdictional Principal Commissioner/ Commissioner of Customs shall be valid for exports at all customs stations unless withdrawn by t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

cribed under the GST Laws. In the case of an exporter who is not a GST registrant, way bill or transport challan or lorry receipt shall be the transport document.
12. Where the visit report of the Superintendent or an Inspector of Customs regarding viability or the stuffing at factory/ premises is not favourable, the exporter shall bring the goods to the Container Freight Station / Inland Container Depot for export.
13. Where exporter is not a GST registrant, he shall bring the export goods to a Container Freight Station/Inland Container Depot for stuffing and sealing of the container. However, in certain situations, an exporter may follow the self-sealing procedure even if he is not required to be registered under GST Laws. Such an exception is available to the Status Holders recognized by DGFT under a valid status holder certificate issued in this regard.
14. In case exporter(s) wants to change the approved premise(s), they shall make a request as per the procedures prescribed in

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

the exporter shall feed the data such as name of the exporter, IEC Code, GSTIN number, description of the goods, tax invoice number,, name of the authorized signatory (for affixing the e-seal) and Shipping Bill number in the electronic seal. Thereafter, container shall be sealed with the same electronic seal before leaving the premises. The concept of e- seal is further elaborated in the Board Circular 36/2017-Customs dated 28.08.2017 and 37/2017-Customs dated 20.09.2017.
18. However, as a measure of facilitation, the existing practice of sealing the container with a bottle seal would continue till 31.10.2017. The list of Vendors providing E-seals is made available on the website of CBEC (www.cbec.gov.in) for ease of reference of the trade (as per Circular No. 37/2017- Cus dated 20.09.2017).
19. Examination norms as prescribed under Circular No. 6/ 2002-Cus., dated 23.01.2002 (as amended) shall be applicable for all consignments. In case, the RFID seals of the containers are found t

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The Punjab Goods and Services Tax (Fourth Amendment) Rules, 2017.
G.S.R.046/P.A.5/2017/S.164/Amd.(4)/2017 Dated:- 3-10-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 3rd October, 2017
No. G.S.R.46/P.A.5/2017/S.164/Amd.(4)/2017.-In exercise of the powers conferred by section 164 of the Punjab Goods and Services Tax Act, 2017 (Punjab Act No.5 of 2017), and all other powers enabling him in this behalf, the Governor of Punjab, on the recommendations of the Council, is pleased to make the following amendment further to the Punjab Goods and Services Tax Rules, 2017, namely:-
RULES
(1) These rules may be called the Punjab Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided in these rules, they shall come into force on the date of their publication in the Official Gazette.
2. In the Punjab Goods and Services Tax Rules, 2017, (h

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

re “or sub-rule (3)”, the words, bracket, figure and letter “or sub-rule (3A)” shall be inserted;
3. In the principal rules, after rule 120, the following rule shall be inserted, namely:-
“120A. Every registered person who has submitted a declaration electronically in FORM GST TRAN-1 within 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 ben

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e.";
6. In the principal rules, in rule 127, after clause (iii), the following clause shall be inserted, namely:-
"(iv) to furnish a performance report to the Council by the tenth of the close of each quarter.";
7. In the principal rules, in rule 138, in sub-rule (1), the following provisos shall be inserted, namely:-
“Provided that where 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 Pu

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification no. 5/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding restriction of refund on corduroy fabrics.
G.O. Ms. No. 29/2017-Puducherry GST (Rate) Dated:- 3-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 29/2017-Puducherry GST (Rate),
Puducherry, dated 3rd October 2017]
NOTIFICATION
In exercise of the powers conferred by claus

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification no. 2/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst exemptions.
G.O. Ms. No. 28/2017-Puducherry GST (Rate) Dated:- 3-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 28/2017-Puducherry GST (Rate),
Puducherry, dated 3rd October 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 11 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 2/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:-
In the said notification,-
(A) in the Sched

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e 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]", shall be substituted;
(iii) against Serial numbers 65, 66, 67, 68, 69, 70, 71, 72, 73, 74, 75, 77 and 78, in column (3), for the words "other than those 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 I]", 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 lett

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

in S. No. 102, for the entries in column (2), the entries "2301, 2302, 2308, 2309", shall be substituted;
(vii) after S. No. 102 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"102A
2306
Cotton seed oil cake";
(viii) after S. No. 130 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"130A
50 to 55
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/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

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

he brand is subsequently deregistered;
(B) a brand registered as on the 15th May 2017 under the Copyright Act, 1957(Central Act 14 of 1957);
(C) a brand registered as on the 15th May 2017 under any law for the time being in force in any other country.";
(C) after paragraph 2, the following Annexures shall be inserted, namely:-
"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 Commissioner of State Tax 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 (ii)(a)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ument
45
Pulluvankutam
46
Santoor – Hammered chord box
47
Pepa
48
Pungi or Been
49
Indian Harmonium: Double reed
50
Kuzhal
51
Nadaswaram
52
Shehnai
53
Sundari
54
Tangmuri
55
Alghoza – double flute
56
Bansuri
57
Venu (Carnatic flute) Pullanguzhal
58
Mashak
59
Titti
60
Srutiupanga
61
Gogona
62
Morsing
63
Shruti box
64
Harmonium (hand-pumped)
65
Ekkalam
66
Karnal
67
Ramsinga
68
Kahal
69
Nagphani
70
Turi
71
Dhad
72
Damru
73
Dimadi
74
Dhol
75
Dholak
76
Dholki
77
Duggi
78
Ghatsinghari or gadasingari
79
Ghumot
80
Gummeta
81
Kanjira
82
Khol
83
Kinpar and Dhopar (tribal drums)
84
Maddale
85
Maram
86
Mizhavu
87
Mridangam
88
Pakhavaj
89
Pakhavajjori – Sikh instrument similar to tabla
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
1

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Seeks to amend notification no. 1/2017- State tax(rate) dated 28.06.2017 to give effect to gst council decisions regarding gst rates.
G.O. Ms. No. 27/2017-Puducherry GST (Rate) Dated:- 3-10-2017 Puducherry SGST
GST – States
Puducherry SGST
Puducherry SGST
GOVERNMENT OF PUDUCHERRY
COMMERCIAL TAXES SECRETARIAT
[G.O. Ms. No. 27/2017-Puducherry GST (Rate),
Puducherry, dated 3rd October 2017]
NOTIFICATION
In exercise of the powers conferred by sub-section (1) of section 9 of the Puducherry Goods and Services Tax Act, 2017 (Act No. 6 of 2017), the Lieutenant-Governor, Puducherry, on the recommendations of the Council, hereby makes the following amendments in the notification of the Commercial Taxes Secretariat, Government of Puducherry issued vide G. O. Ms. No. 1/2017-Puducherry GST (Rate), dated the 29th June, 2017, published in the Gazette of Puducherry, Extraordinary, Part-I, No. 95, dated the 29th June, 2017, namely:-
In the said notification,-
(A) in Schedule I-2.5

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

No. 100 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"100A
2106
Roasted Gram" ;
(v) in S. No. 105, in column (3), the brackets and words, "[other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and de-oiled cake]", 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 and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and additives, wheat bran and 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 and cattle feed, including grass, hay and straw, supplement and husk of pulses, concentrates and addit

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

l" ;
(xiii) after S. No. 257 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"257A
9404
Cotton quilts of sale value not exceeding ₹ 1,000 per piece" ;
(xiv) after S. No. 259 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"259A
9601
Worked corals other than articles of coral";
(xv) for S. No. 260 and the entries relating thereto, the following shall be substituted, namely:-
"260
9603 (other than 9603 1000).
Broomsticks [other 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 Hawansamagri" ;
(B) in Schedule II-6%,-
(i) in S. No. 15, in column (3), the word "walnuts,", sha

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

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 such actionable claim or enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as specified in the ANNEXURE]", shall be substituted;
(vi) in S. No. 73, in column (3), for the word "agarbattis", the words, "agarbattis, lobhan, dhoopbatti, dhoop, sambhrani", shall be substituted;
(vii) after S. No. 85 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"85A
4016
Rubber bands";
(viii) after S. No. 92 and the entries relating thereto, the following Serial number and the entries 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 numbe

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

e words "Sand lime bricks" the words "or Stone inlay work" shall be inserted;
(xv) after S. No. 176 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"176A
6802
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc.; other ornamental goods essentially of stone";
(xvi) after S.No. 177 and the entries relating thereto, the following Serial numbers and the entries shall be inserted, namely:-
"177A
6909
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic.
177B
6911
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china.
177C
6912
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china.
177D
6913
Statues and other ornamental

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

antlers, mother of pearl, and other animal carving material and articles of these materials, articles of coral (including articles obtained by moulding)";
(C) in Schedule 111-9%,-
(i) in S. No. 23, in column (3), for the words and bracket "Diabetic foods;[other than Namkeens", the words and bracket, "Diabetic foods, Custard powder;[other than batters including idli/dosa batter, Namkeens", shall be substituted;
(ii) in S. No. 111, in column (3), for the words "Plastic Tarpaulin", the words, "Plastic Tarpaulin, Medical grade sterile disposable gloves, Plastic raincoats", shall be substituted;
(iii) after S. No. 123 and the entries relating thereto, the following Serial number and the entries shall be inserted, namely:-
"123A
4016
Rice rubber rolls for paddy de-husking machine";
(iv) S. No. 140 and the entries thereof shall be omitted;
(v) in S. No. 157, in column (3), for the words "Braille paper", the words "

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

uted;
(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 lighters" ;
(D) in Schedule-IV-14%,-
(i) in S. No. 9, in column (3), the words, "Custard powder" shall be omitted;
(ii) in S. No. 45, in column (3), for the words, " plastic tarpaulins", the words "plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats", shall be substituted;
(iii) in S. No. 49, in column (3), for the words, "other than erasers", the words, "other than erasers, rubber bands, rice rubber rolls for paddy de-husking machine", shall be substituted;
(iv) in S. No. 70, in column (3), for the words, "of other calcareous stone", the words and brackets, "of [other calcareous stone (other than statues), statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing s

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ot;, 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 diamonds", shall be substituted;
(G) 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 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.
(b) The phrase "registered brand name" means,-
(A)

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Last Date for filling of return in FORM GSTR-3B.
J.21011/1/2017-TAX/Vol-I/Pt Dated:- 3-10-2017 Mizoram SGST
GST – States
Mizoram SGST
Mizoram SGST
GOVERNMENT OF MIZORAM
TAXATION DEPARTMENT
…
NOTIFICATION
No.J. 21011/1/2017-TAX/Vol-I/Pt, the 3rd October, 2017. In exercise of the powers conferred by section 168 of the Mizoram Goods and Services Tax Act, 2017 (6 of 2017) read with sub-rule (5) of rule 61 of the Mizoram Goods and Services Tax Rules, 2017 and Notification No.J.21011/1/2017-TAX/Vol-II/Pt-II dated the 12th September, 2017, the Commissioner, on the recommendations of the Council, hereby specifies that the return for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B elect

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Last Date for filing of return in FORM GSTR-3B
S.O.062/P.A.5/2017/S.168/2017 Dated:- 3-10-2017 Punjab SGST
GST – States
Punjab SGST
Punjab SGST
GOVERNMENT OF PUNJAB
DEPARTMENT OF EXCISE AND TAXATION
(EXCISE AND TAXATION-II BRANCH)
NOTIFICATION
The 3rd October, 2017
No. S.O.62/P.A.5/2017/S.168/2017.- 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 for the month as specified in column (2) of the Table below shall be furnished in FORM GSTR-3B electronically through the common po

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2017
36/2017-State Tax Dated:- 3-10-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.36/2017-State Tax
Date: 03/10/2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government hereby makes the following rules further to amend the Sikkim Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Sikkim Goods and Services Tax (Ninth Amendment) Rules, 2017.
2. In the Sikkim Goods and Services Tax Rules, 2017, –
(i) in rule 24, in sub-rule (4), for the f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST RATE ON TURBO VENTILATOR-RENEWABLE ENERGY DEVICE
Query (Issue) Started By: – ROHIT GOEL Dated:- 2-10-2017 Last Reply Date:- 3-10-2017 Goods and Services Tax – GST
Got 2 Replies
GST
8418090 FOR TURBO VENTILATOR AS PER WHICH IGST RATE OF 28% APPLICABLE
SOME PROFESSIONALS ARE OF THE VIEW THAT RENEWABLE ENERGY DEVICE UNDER CHAPTER 84 OR 85 ARE SUBJECT TO IGST RATE OF 5%.
CAN SOMEONE HELP IN FINDING THE CORRECT RATE APPLICABLE TO TURBO VENTILATORS
Reply By Rajagopalan Ranganathan:

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Scope for reducing GST slabs, hints Jaitley
GST
Dated:- 1-10-2017

Faridabad, Oct 1 (PTI) Finance Minister Arun Jaitley on Sunday hinted that there is scope for lesser slabs under the Goods and Services Tax (GST) once there is revenue buoyancy.
"We have almost by the day, space and scope for improvement. We have space for improvement and need for improvement to reduce compliance burden as far as small taxpayers are concerned," he said at an event here.
"We have spac

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

New Policy Expands Letter of Undertaking (LUT) Access, Easing Export Process and Reducing Compliance for Exporters.
News
GST
Facility of furnishing Letter of Undertaking extended to more expo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Facility of furnishing Letter of Undertaking extended to more exporters
GST
Dated:- 1-10-2017

Small exporters have brought to the notice of the Government the difficulties in furnishing bond with requisite bank guarantee. To facilitate exports under GST, it has been decided that the facility of furnishing Letter of Undertaking, in place of a bond, for exporting goods or services or both shall be allowed to exporters and no bank guarantee will be required.The relevant notification f

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
Public Notice No. 31/2017 Dated:- 1-10-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, AHMEDABAD – 380009.
F.N0. V111/48-154/Cus/T/2017
Dated: 01.10.2017
Public Notice No. 31/2017
Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg.
All the Exporters & Traders are hereby informed that the Central Board of Excise & Customs vide its Instruction No. 15/2017 dated 09.10.2017 issued vide F.NO. 450/119/2017-cus IV have issued Instruction and guideline for refund of IGST paid on export of goods under Rule 96 of the CGST Rules, 2017.
2. Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India once Export General Manifest (E

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

The details of zero rated supplies declared in Table 6A of return in Form GSTR-1 are matched electronically with the corresponding details available in Customs Systems as per details provided in shipping bills/bill of export. Thus, exporter must file their GSTR-1 very carefully to ensure that all relevant details match. For convenience, the details available in the Customs System has been made available for viewing in their ICEGATE login.
4.1 Exporters who have not filed their GSTR-1 for the month of July 2017 are advised to do so immediately.
4.2 For month of August 2017 and subsequent months, facility of filing GSTR-1 has not been made available by GSTN at present. In order to facilitate processing of refunds, GSTN is making available a separate utility for filing details in Table 6A of GSTR-1 on the GSTN web portal. Exporters are advised to submit the requisite details once GSTN develops the utility.
valid return in Form GSTR-3 or Form GSTR-3B
5. Filling of valid return in GS

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n particulars. However, exporters are advised that either change the bank account declared to Customs to align it with their GST registration particulars or add the account declared with Customs in their GST registration details.
6.1 Further, as the refund payments are being routed through the Public Financial Management System (PFMS) portal, the bank account needs to be verified and validated by PFMS. The status of the validation of bank account with PFMS is available in ICES. Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the Customs system so that their bank account gets validated by PFMS. Exporters are also advised not to change their bank account details frequently to avoid delay in refund payment.
Export in violation of the provisions of the Customs Act, 1962
7. In case where proper officer determines that the goods were exported in violation of the provisions of the Customs Act, 1962, IGST refund will be wi

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Exporters Can Use Letter of Undertaking Instead of Bond for GST Exports, Simplifying Process and Eliminating Bank Guarantees.

GST
To facilitate exports under GST, it has been decided to allow exporters the facility of furnishing Letter of Undertaking in place of a bond – This facility of furnishing Letter of Undertaking, in place of a bond, is allowed to exporters for exporting goods or services or both – Now no bank guarantee will be required.The relevant notification for this will be

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

Import of Goods for Builders and GST
By: – Manoj Kasture
Customs – Import – Export – SEZ
Dated:- 29-9-2017

IMPORT OF GOODS, DUTIES APPLICABLE AND CREDIT
GST has brought about big change in levies related to Imports, Exports and more importantly the Credit permissibility.
BASIC PROVISIONS OF CUSTOMS ACT, CUSTOMS TARIFF ACT, Integrated GST (IGST) and All types of Customs Duty and IGST, GST Compensation Cess:
* Basic Customs Duty – Sec 12 of Customs Act for Levy of Basic Customs Duty (BCD)
* Valuation of Goods for Customs Duty – Sec 14 of Customs Act
* Additional Duty (Also called CVD) – Sec 3(1) of Customs Tariff Act 1975 – {Equal to Excise Duty}
* Additional Duty (Part excise Duty as may be notified) – Sec 3(3) of Customs Tariff Act 1975 – Additional Duty (Part excise Duty as may be notified)
* Sec 3(2) of Customs Tariff Act 1975 – Valuation of Goods for Duty under Sec 3(1) and Sec 3(3)
* Special Additional Duty (SAD) – Sec 3(5) of Customs Tariff Act – {e

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

f Basic Customs Duty (BCD)
This is levied on all goods imported or exported from India. Duty is as per Customs Tariff Act .
Point to note:
* BCD is applicable only on GOODS. Import of Services is not subjected to BCD.
* BCD (Basic Customs Duty) continues in GST regime. Sec 12 of Customs Act for levy of BCD also continues in GST Regime.
* Credit of BCD is not permitted.
Valuation of Goods Imported or Exported as per Sec 14 of Customs Act 1962:
Sec 14 deals with valuation of Goods imported or exported.
Transaction value is elaborated here. It means price paid or payable for goods imported or exported subject to two conditions:
* Price is sole criteria
* Both parties are not related
Transaction value includes commissions and brokerage, engineering, design works, royalties, licence fees, cost of transportation, insurance, loading, unloading and handline charges.
Transaction value related provisions under Customs Act continue even post 1st July 17 and please note that i

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

se duty as may be notified”. Post GST, this is abolished on majority of goods.
Valuation for Duty under Sec 3(1) and 3(3) of Customs Tariff Act – Sec 3(2) of Customs Tariff Act (CTA)
CVD and Additional Duty will be applicable on the summation of the following:
* Value of Goods imported
* Basic Customs Duty as per Sec 12 of Customs Act
Not Included:
* CVD as per Sec 3(1) of Customs Tariff Act
* Part Additional Duty as per Sec 3(3) of Customs Tariff Act
* Special Additional Duty (SAD) – Sec 3(5) of Customs Tariff Act
* Safeguard Duty – Sec 8B of Customs Tariff Act
* Anti-Dumping Duty – Sec 9A of Customs Tariff Act
* IGST – Sec 3(7) of Customs Tariff Act
* GST Compensation Cess – Sec 3(9) of Customs Tariff Act
Special Additional Duty (SAD) – Sec 3(5) of Customs Tariff Act
SAD equal to State Sales Tax or VAT is levied. These are notified. Post GST, the list of Goods attracting SAD is very small.
For our business, none of our materials or capital Goods wou

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

mported goods AND
* Basic Customs Duty As per Sec 12 of Customs Act
* Any additional duty payable
Sec 3(9) of Customs Tariff Act 1975 – Imposing GST Compensation Cess (wef 1st July 17)
GST Compensation Cess will be applicable on any imported article if such cess is notified and applicable on the goods in India.
Credit of IGST – Sec 20 of IGST Act
All provisions of Credit as per CGST Act will apply for IGST.
Credit of Cess – Sec 11 of GST Compensation to Cess Act 2017
Credit of Cess is permitted and governed by CGST Act.
Key difference between pre-GST and post GST Credit Eligibility for builders:
Duty
Credit Eligibility Pre-GST
Credit Eligibility Post GST
Basic Customs Duty – Sec 12 of Customs Act
Credit Disallowed
No credit allowed
CVD – Sec 3(1) of Customs Tariff Act
Credit Allowed in 2 years
Not applicable for our materials and Capital Goods
SAD – Sec 3(5) of Customs Tariff Act
Credit Disallowed
Same as above
IGST – Sec 3(7) of Customs Tariff Act
Did

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

GST on Custom House Agents
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 29-9-2017

Introduction: This article discusses in detail about the GST taxability on Custom house Agents.
Customs House Agent means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act,1962 (52 of 1962);
General Rule
The default GST rate for services for which specific rate has not been provided by the GST Council is 18%.
Hence, 18% GST rate would be applicable for most of the supporting services in transport.
Specific Rule
* Ocean freight
Transport of goods in a vessel GST is payable @ 5% with ITC of input services
GST on Reverse Charge basis @ 5% to be paid by the importer in case services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.
If value of ocean freight is no

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

n carriage (both export/import shipments) by road
18%
7
All other services
Detention, DO fee, BL fee, Container cleaning, Agency Charges, Clearance charges, EXW charges etc.
18%
GST rates on Air shipments:
Sl no
Description of Service
Charges Covered
Rate of Tax
1
Transport of goods by Air-Export
Prepaid Air Freight on exports and related surcharges and all Origin charges including clearance and billed to entity based in India
18%
2
Transport of goods by Air-Export
Prepaid Air Freight on exports billed to overseas client/ Agent
All Origin charges including clearance and billed to overseas client/Agent
0%
18%
3
Transport of goods by Air -Import
(Prepaid and collect)
Air Freight on Import
Custom Clearance Charges
Origin EXW charges
0%
18%
18%
Where's the Place of Supply of 'Transportation of goods' services under the GST law ?
* When location of both supplier & recipient is India, the place of supply of transportation of good services as

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

aforesaid, it is essential to understand the various legs on transaction involved in providing freight transportation service.
Basis the origin and destination of the transaction, analysis of each transaction from point of view of GST is encapsulated below:
Inward Shipments – Shipments Coming Into India
INWARD SHIPMENT
Type of Shipment
Legs of Transactions
Scope
Taxability Under GST
Delivered Duty Paid ('DDP') (i.e Entire liability discharged by Consignor/ Seller)
a. Between Consignor and Overseas Agent ('OA')
Contract for delivery of goods from outside India to factory/ warehouse of consignee in India
Not taxable since both parties are located outside India
b. Between OA and Indian
Freight Forwarder
('Indian FF')
Contract to perform the Indian leg of shipment, on behalf
of OA and not the Consignor or
Consignee
Section 12(8)(b) of IGST Act shall apply *refer note below
Ex-Works ('EXW')
( i.e Entire liability discharged by Consignee/
Buyer)
a. Between Consig

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

goods till Foreign port i.e. port of exportation)
a. Between Consignor and Foreign FF
Contract to deliver goods till the port of exportation
Not taxable since both parties are located outside India
b. Between Consignee and Indian FF
Contract for transportation of
goods from foreign port to
factory/warehouse of consignee,
including clearance and freight charges
Taxable u/s 12(8) of IGST Act
Outward Shipments – Shipments going Into India
OUTWARD SHIPMENT
Type of Shipment
Legs of Transactions
Scope
Taxability Under GST
Delivered Duty Paid ('DDP') (i.e Entire liability discharged by Consignor/ Seller)
a. Between Consignor and Indian FF
Contract for delivery of goods from India to factory/warehouse of consignee outside India
Taxable u/s 12(8) of IGST Act
b. Between Indian
FF and OA
Contract to perform the foreign leg of shipment, on behalf of FF and
not on the behalf of the Consignor or Consignee
Taxable u/s 13(9) of IGST Act. Tax liability shall be discharged

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ee-on- Board ('FOB') (Liability of Consignor to deliver the goods till Indian port i.e. port of exportation)
a. Between Consignor andIndian FF
Contract to deliver goods till the port of exportation (India)
Taxable u/s 12(8) of IGST Act
b.Between Consignee and Foreign FF
Contract for transportation of goods from Indian port to
factory/warehouse
of consignee, including clearance and freight charges
Not taxable since both parties are located outside India
*Note
In respect of transaction performed by Indian FF on behalf of OA, the services are provided to a non-resident entity which would be considered as a non-registered entity. Accordingly, the place of supply of service for unregistered entity will be location where the goods are handed over for transportation i.e. India, provided the air/ocean freight is paid by the OA.Hence, such transaction would be subject to GST.
Frequently asked questions
1) What is the rate of tax on export freight when freight is prepaid in India?

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

L Fee, etc into freight and show a single head as freight or lump sum freight or all in charges?
Ans. Basic freight is taxable @ 5% & other charges are taxable @ 18% .
It may happen to be a case mixed supply as per 8 of CGST Act, So it is not advisable as that tax rate will be 18% in such case.
Therefore, it would be better to show freight and other charges separately.
8) GST is not applicable for export freight collect shipments where freight is collected by my overseas agent at the destination but is GST applicable when I raise my invoice on my overseas agent for freight or for my share of the freight that was due to me? Also, at what rate can it be charged?
Ans. No, as per section 13(9) of IGST Act, if the place of supply of service lies outside India, GST is not applicable.
9) If I handle ex-works export shipment then are charges such as THC, B/L Fee, Customs clearance done in India? Will transport in India, etc. be taxable? Am I supposed to charge my overseas agent tax alo

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

ome FOB?
Ans. Yes, as forwarders speak to your respective associations to find a workable solution and push them to make representations to the government so that situation is reversed.
11) Is GST applicable on export door delivery shipments if the charges are prepaid in India by the shipper? What is the rate of tax?
Ans. Yes, GST is applicable on export door delivery charges at the rate of 18% if these charges are paid in India.
12) Is GST applicable on export door delivery shipments if the charges are on a collect basis and collected by my agent overseas?
Ans. No, as per IGST rule 13(9), this transaction is not taxable.
13) As a freight forwarder, how should I decide if I should charge IGST or SGST/CGST
Ans. The main criteria to decide the applicability of IGST vs SGST/CGST on my invoices raised for Indian customers is the location of the recipient of service. If the recipient of services is in the same state as you are, you have to charge SGST/CGST if the recipient is in a di

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

manent establishment), services customers in Delhi and North India but shipments are from Mumbai, can I choose to not to raise invoices from my Delhi branch on my Delhi customers and instead centralise my billing at my head office in Mumbai?
Ans. No, you cannot centralise your billing in your head office or branch office, you must have a state wise registration with separate GSTIN numbers for each state. If you have a full-fledged branch office in Delhi that services Delhi customers then invoices must be raised by your Delhi office for your Delhi customers. Your Mumbai office, in turn, has to raise an invoice on your Delhi office for services supplied by the Mumbai office to the Delhi office. Alternatively, your Mumbai office is free to raise once a month, a consolidated statement for services supplied by the Mumbai office to the Delhi office throughout the month.
Your Mumbai office will get to consume the ITC on invoices raised by service providers in Mumbai for freight, THC, etc.

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =

or importer makes payment to the CFS, can this be treated as pure agent concept? Will the importer be allowed to claim ITC?
Ans. No, the importer will not be allowed to claim ITC in this situation. If the CFS raises an invoice on the customs broker, then the customs broker, in turn, must raise an invoice on the importer for the same service.
21) Is there a concept of pure agent/disbursement under GST regime.
Ans. Yes, there is pure agent concept in GST, in the previous example, customs broker must ask the CFS, shipping line, etc. to make the invoice in the name of the importer. Customs broker can pay on behalf of the importer and importer will be able to use the ITC. Since the invoice of the CFS, shipping line, etc., is in the name of the importer, the customs broker cannot claim ITC on this transaction.
It is advisable that you obtain an authorization letter from your customer (once every year) authorising you to customs clearance, transport, pay shipping lines, etc., on their beh

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =