Goods and Services Tax

Export Purpose / GSTR-3B Filing
Query (Issue) Started By: – UmeshC Pandey Dated:- 26-9-2017 Last Reply Date:- 26-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Sir,
We are merchant trader and now we are issuing export invoice of sale amount (not mentioned IGST).
Now we have't any Bond and we had already export 3-4 times after July, 2017.
Can you suggest me for :-
1- If we have to show IGST Value on Export invoice so how can show IGST Value on Export Invoice becuase we are invoicing in USD (Example Sale Amount USD 50,000/- and GST @ 12% so can we show GST USD 6,000/- ?)
2- Which in head we will show export value in GSTR-3B (In GST @ 0% – ?, in GST Nil/Exempt – ? or Taxable Value -?)
3- If we are showing IGS

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Chapter 9996
Services – Exemption from GST
GST
Services by way of right to admission to the events organised under FIFA U-17 World Cup 2017.
 
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Notes:
As inserted vide

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Heading 9961 or Heading 9962
Services – Exemption from GST
GST
Omitted
 
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Notes:
Omitted vide notification no. 49/2017 – Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
Service provided by Fair Price Shops to State Governments or Union territories by way of sale of kerosene, sugar, edible oil, etc. under Public Distribution System (PDS) against consideration in the form of commission or margin.
 
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Notes:
As

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Chapter 99
Services – Exemption from GST
GST
Services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 World Cup 2017 to be hosted in India.
Conditions
Provided that Director (Sports), Ministry of Youth Affairs and Sports certifies that the services are directly or indirectly related to any of the events under FIFA U-17 World Cup 2017
 
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Heading 9961 or Heading 9962
Services – Exemption from GST
GST
Service provided by Fair Price Shops to Central Government, State Government or Union territory by way of sale of food grains, kerosene, sugar, edible oil, etc. under Public Distribution System against consideration in the form of commission or margin.
 
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Notes:
As Substituted vide notification no. 49/2017- Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as
Service provide

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Composition scheme
Query (Issue) Started By: – kamdev senapati Dated:- 26-9-2017 Last Reply Date:- 30-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Dear experts,
Registration has been taken under Composition Scheme which is not suitable for business now.
Now we want to opt out from Composition scheme to Regular but the same has not available on portal.
Can the same Registration be surrender and apply New Registration for Regular scheme as the business is going to halt….

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69
Upto 21-09-2025 – Goods – Exemption from GST
GST
Idols made of clay
 
Clarification
* Clarification regarding classification and GST rate on Terracotta idols. [ See Cir

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50 to 55
Upto 21-09-2025 – Goods – Exemption from GST
GST
Khadi fabric, sold through Khadi and Village Industries Commission(KVIC) and KVIC certified institutions/outlets
 
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2306
Upto 21-09-2025 – Goods – Exemption from GST
GST
Cotton seed oil cake
 
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Notes:
As  inserted vide notification no. 28/2017 dated 22-9-2017
Renumbered from 10

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9613
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Cigarette lighters and other lighters, whether or not mechanical or electrical, and parts thereof other than flints or wicks
 

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4016
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Other articles of vulcanised rubber other than hard rubber [other than erasers, rubber bands]
 
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Notes:
As amen

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9601
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials

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9404
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Cotton quilts of sale value exceeding Rs. 1000 per piece
 
Clarification 
* Clarification regarding applicable GST rate

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8424
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Hand operated rubber roller
 
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Notes:
As amended by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018,

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8306
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar

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6913
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Statues and other ornamental articles
 
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Notes:
As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
Schedules

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6912
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Tableware, kitchenware, other household articles and toilet articles, other than of porcelain or china
 
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6911
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Tableware, kitchenware, other household articles and toilet articles, of porcelain or china
 
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Notes:
As Insert

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6909
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic
 
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As

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6802
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ash

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6501
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Textile caps
 
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Notes:
Sr. No. Renumbered from 171A to 171AA vide Notification No. 25/2018-Integrated Tax (Rate

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4419
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Tableware and Kitchenware of wood
 
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Notes:
As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
Schedules

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44, 68, 83
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Idols of wood, stone [including marble] and metals [other than those made of precious metals]
 
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A

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4016
Upto 21-09-2025 – Goods – Schedule 2 – GST @ 12%
GST
Rubber bands
 
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Notes:
As Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017
Schedules

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Any chapter
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Rosaries, prayer beads or Hawan samagri
 
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Notes:
As Inserted vide notification no. 27/2017 – Integrated Tax(Rate) dated 22-9-2017
Schedules

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