Goods and Services Tax

GST – States – 73/ST-2 – Dated:- 18-8-2017 – HARYANA GOVERNMENT EXCISE AND TAXATION DEPARTMENT Notification The 18th August, 2017 No. 73/ST-2.-In exercise of the powers conferred by sub-rule (5) of Rule 61 of the Haryana Goods and Services Tax Rules, 2017, (hereafter in this notification referred to as the said Rules ) framed under the Haryana Goods and Services Tax Act, 2017 (19 of 2017) (hereafter in this notification referred to as the said Act ) and Haryana Government, Excise and Taxation Department Notification No.69/ST-2, dated 10th August, 2017, the Commissioner of State Tax, Haryana, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B ele

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Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 alo

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GST – States – G.O.Ms. No. 375 – Dated:- 18-8-2017 – REVENUE DEPARTMENT (COMMERCIAL TAXES-II) [G.O.Ms. No. 375, Revenue (Commercial Taxes-II), 18th August, 2017.] NOTIFICATION In exercise of the powers conferred by Section 164 of the Andhra Pradesh Goods and Services Tax Act, 2017 (Act No. 16 of 2017), the Government of Andhra Pradesh hereby makes the following amendment to the Andhra Pradesh Goods and Services Tax Rules, 2017, namely: – (1) These rules may be called the Andhra Pradesh Goods and Services Tax (Fourth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette. 2. In the Andhra Pradesh Goods and Services Tax Rules, 2017, (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words within a period of thirty days from the appointed day , the words and figures on or before 30th September, 2017 shall be substituted; (ii) for rule 34, the following shall be substituted, namely:- 34.

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estimate the amount under sub-rule (1) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of Section 18 or, as the case may be, sub-section (5) of section 29. ; (iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely: – Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX or SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX , as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,- (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination: ; (v) in rule 61, with effect from 1st July

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urn in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any; (c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person. ; (vi) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for the word sub-section , the word sub-rule shall be substituted; (vii) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word sub-section , the word clause shall be substituted; (viii) in FORM GST TRAN-1, with effect from 1st July 2017, in SI. No. 7, in Table (a), for the heading of column (2), the heading HSN as applicable shall be substituted; (ix) in FORM GST TRAN-2, with effect from 1st July 2017, in SI. No. 4 and 5, in the Table, for the heading of column (1), the heading

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GST – States – 02/2017-State Tax – Dated:- 18-8-2017 – DEPARTMENT OF TRADE AND TAXES (GST-POLICY BRANCH) NOTIFICATION New Delhi, the 18th August, 2017 No. 02/2017-State Tax (Reference Central notification no.23/2017) No. F. 2 (3)/Policy-GST/2017/683-94.-In exercise of the powers conferred by sub-rule (5) of rule 61 of the Delhi Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. 01/2017- State Tax dated 16th August, 2017 published in the Gazette of Delhi, Extraordinary, Part IV, dated the 16th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B ele

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id Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 a

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GST – States – G.O.Ms. No. 19/2017-Puducherry, GST (Rate) – Dated:- 18-8-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 19/2017-Puducherry, GST (Rate) Puducherry dated 18.08.2017 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 further amendment in the notification issued vide G.O Ms. No. 1/2017- Puducherry GST (Rate), dated 29th June, 2017 of the Commercial Taxes Secretariat, Government of Puducherry and published in the Extraordinary Gazette of Puducherry, Part-I, No.95, dated 29th June, 2017, namely:- 2. In t

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GST – States – G.O.Ms. No. 27/CT/2017-18 – Dated:- 18-8-2017 – GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES SECRETARIAT G.O.Ms. No. 27/CT/2017-18 Puducherry, dated 18th August, 2017 NOTIFICATION In exercise of the powers conferred by section 164 of the Puducherry Goods and Services Tax Act, 2017 (Act No.6 of 2017), the Lieutenant-Governor, Puducherry, hereby makes the following rules further to amend the Puducherry Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Puducherry Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall come into force on the date of their publication in the Official Gazette. 2. In the Puducherry Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Minist

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(2), the following shall be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board's payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international

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State/UT- District- PART A (i) Name of the Entity (ii) Permanent Accoutnt Number (PAN) of entity [Not applicable for entities Specified in clause (a) of sub-section (9) of section 25 of the Act]. (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory [Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act]. (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose One) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone Number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable P

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esent the entity. OR The proper officer who has collected the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it alongwith the UIN generated and allotted to respective UN Body/Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place : (Signature) Date : Name of Authorized Person : OR (Signature) Place : Date : Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/Embassies/Others notified by the Government. • Every person required to obtain a unique identity number shall submit the application electronically. • Application shall be filed through Common Portal or registration can be

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GST – States – F. No. 3240/CTD/GST/2017/2 – Dated:- 18-8-2017 – F. No. 3240/CTD/GST/2017/2 GOVERNMENT OF PUDUCHERRY COMMERCIAL TAXES DEPARTMENT *** Puducherry, dt., 18th August 2017 NOTIFICATION In exercise of the powers conferred by sub-rule (5) of rule 61 of the Puducherry Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) read with notification F.No.3240/CTD/GST/2017 dated 8th August, 2017 published in the Gazette of Puducherry, Extraordinary', Part I, No. 129, dated 8th August, 2017, the Commissioner of State Tax, Puducherry, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the return in FORM GSTR-3B electronically

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opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 28th August, 2017 along with th

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GST – States – 19/2017-State Tax (Rate) – Dated:- 18-8-2017 – FINANCE DEPARTMENT Madam Cama Marg, Hutatma Rajguru Chowk, Mantralaya, Mumbai 400 032, dated 18th August 2017. NOTIFICATION Notification No. 19/2017-State Tax (Rate) MAHARASHTRA GOODS AND SERVICES TAX ACT, 2017. No. MGST-1017/C.R.139/Taxation-1.-In exercise of the powers conferred by sub-section (1) of Section 9 of the Maharashtra Goods and Services Tax Act, 2017 (Mah. XLIII of 2017), (hereinafter referred to as said Act ), the Government of Maharashtra, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government notification of the Finance Department No. MGST 1017/C.R. 104/Taxation-1, [No. 1/2017-State Tax (Rate)], d

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thereof for tractors. 452I 87087000 Road Wheels and parts and accessories thereof for tractors. 452J 87089100 (i) Radiator assembly for tractors and parts thereof. (ii) Cooling system for tractor engine and parts thereof. 452K 87089200 Silencer assembly for tractors and parts thereof. 452L 87089300 Clutch assembly and its parts thereof for tractors. 452M 87089400 Steering wheels and its parts thereof for tractor. 452N 87089900 Hydraulic and its parts thereof for tracotrs. 452O 87089900 Fender Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors . 3. This notification shall come into force with effect from the date of its publication in the Official Gazette. By order and in the name of the Governor of

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GST – States – Va Kar/GST/07/2017-S.O. 062 – Dated:- 18-8-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th AUGUST, 2017 S.O. No.- 62 Dated18th AUGUST, 2017- In exercise of the powers conferred by section 168 of the Jharkhand Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification dated 18th August, 2017 published in the Jharkhand Gazette vide S.O. 61 dated 18th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of the Table below, for furnishing the retur

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rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of rule 117of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the provisions of rule 87 of the said Rules on or before the 2

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GST – States – Va Kar/GST/07/2017-S.O. 061 – Dated:- 18-8-2017 – COMMERCIAL TAXES DEPARTMENT NOTIFICATION 18th AUGUST, 2017 S.O-61 Dated 18th AUGUST, 2017- In exercise of the powers conferred by sub-rule (5) of rule 61 of the Jharkhand Goods and Services Tax Rules, 2017, read with section 168 of the Jharkhand Goods and Services Act, 2017 (12 of 2017), the Commissioner, on the recommendations of the Council, specifies that the return for the month as specified in column (2) of the Table below s

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GST – States – 19/2017-State Tax (Rate) – Dated:- 18-8-2017 – NOTIFICTION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Dated the 18th August, 2017 Notification No. 19/2017-State Tax (Rate) No. (GHN-69)/GST-2017-S.9(1)(7)-TH- In exercise of the powers conferred by sub-section (1) of section 9 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat, on the recommendations of the Council, hereby amends the Government notification, Finance Department, No.(GHN-31)GST-2017/S.9(1)(1)-TH, dated the 30th June, 2017, Notification No.1/2017-State Tax (Rate), as follows namely:- 2. In the said notification, in the Schedule III – 9%, after the entry at serial number 452, the following entries shall be inserted, namel

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GST – States – 22/2017-State Tax – Dated:- 18-8-2017 – NOTIFICATION FINANCE DEPARTMENT Sachivalaya, Gandhinagar. Notification No. 22/2017-State Tax Dated the 18th August, 2017. No. (GHN-70)/GSTR-2017(7)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:- (1) These rules may be called the Gujarat Goods and Services Tax (Fifth Amendment) Rules, 2017. (2) Save as otherwise provided, they shall be deemed to come into force from 17th day of August, 2017. 2. In the Gujarat Goods and Services Tax Rules, 2017, (i) in rule 3, in sub-rule (4), for the words sixty days , the words ninety days shall be substituted; (ii) in rule 17, with effect from the 22nd June, 2017, in sub-rule (2), after the words, said form , the words or after receiving a recommendation from the Ministry of External Affairs,

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be inserted, namely:- Provided that the challan in FORM GST PMT-06 generated at the common portal shall be valid for a period of fifteen days. Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also do so through the Board s payment system namely, Electronic Accounting System in Excise and Service Tax from the date to be notified by the Board. ; (b) in sub-rule (3), for the second proviso, the following proviso shall be substituted, namely:- Provided further that a person supplying online information and database access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017) may also make the deposit under sub-rule (2) through international money transfer through Socie

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of the Entity (ii) Permanent Account Number (PAN) of entity (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (iii) Name of the Authorised Signatory (iv) PAN of Authorised Signatory (Not applicable for entities specified in clause (a) of sub-section (9) of section 25 of the Act) (v) Email Address of the Authorised Signatory (vi) Mobile Number of the Authorised Signatory (+91) PART B 1. Type of Entity (Choose one) UN Body Embassy Other Person 2. Country 2A. Ministry of External Affairs, Government of India Recommendation (if applicable) Letter No. Date 3. Notification details Notification No. Date 4. Address of the entity in State Building No./Flat No. Floor No. Name of the Premises/Building Road/Street City/Town/Village District Block/Taluka Latitude Longitude State PIN Code Contact Information Email Address Telephone number Fax Number Mobile Number 7. Details of Authorized Signatory, if applicable Particulars First Name Middle Name Last

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ted the documentary evidence from the applicant shall upload the scanned copy of such documents including the copy of resolution/power of attorney, authorizing the applicant to represent the UN Body/Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/Embassy etc. 11. Verification I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom. Place: (Signature) Date: Or Name of Authorized Person: (Signature) Place: Date: Name of Proper Officer: Designation: Jurisdiction: Instructions for submission of application for registration for UN Bodies/Embassies/others notified by the Government. Every person required to obtain a unique identity number shall submit the application electronically. Application shall be filed through Common Portal or registration can be granted suo-moto by proper officer. The application filed on the Common

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GST – States – CCT/26-2/2017-18/7 – Dated:- 18-8-2017 – GOVERNMENT OF GOA Department of Commercial Taxes – Notification No. CCT/26-2/2017-18/7 Dated 18.08.2017 In exercise of the powers conferred by Section 168 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017) (hereafter in this notification referred to as the said Act ) read with sub-rule (5) of Rule 61 of the Goa Goods and Services Tax Rules, 2017 (hereafter in this notification referred to as the said Rules ) and notification No. CCT/26-2/2017-18/3 dated 08th August, 2017 published in the Extraordinary Official Gazette No. 3, Series II No. 18 dated 08th August, 2017, the Commissioner, on the recommendations of the Council, hereby specifies the conditions in column (4) of t

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credit in terms of Section 140 of the said Act read with Rule 117 of the said Rules and opting to file FORM GST TRAN-1 on or before the 28th August, 2017 28th August, 2017 (i) compute the tax payable under the said Act for the month of July, 2017 and deposit the same in cash as per the provisions of Rule 87 of the said Rules on or before the 20th August, 2017; (ii) file FORM GST TRAN-1 under sub-rule (1) of Rule 117 of the said Rules before the filing of GSTR-3B; (iii) where the amount of tax payable under the said Act for the month of July, 2017, as detailed in the return furnished in FORM GSTR-3B, exceeds the amount of tax deposited in cash as per item (i), the registered person shall pay such excess amount in cash in accordance with the

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GST – 19/2017 – Dated:- 18-8-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 19/2017-Union Territory Tax (Rate) New Delhi, the 18th August, 2017 G.S.R.1034 (E).- In exercise of the powers conferred by sub-section (1) of section 7 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Union Territory Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 710 (E) dated the 28th June, 2

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Radiator assembly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors . [F.No.354/137/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No.1/2017- Union Territory Tax (Rate) dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i),

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GST – 19/2017 – Dated:- 18-8-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No.19/2017- Integrated Tax (Rate) New Delhi, the 18th August, 2017 G.S.R. 1033 (E).- In exercise of the powers conferred by sub-section (1) of section 5 of the Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Integrated Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 666(E) dated the 28th June, 2017, namely:- 2.

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bly for tractors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors . [F.No.354/137/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No.1/2017- Integrated Tax (Rate) dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 6

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GST – 19/2017 – Dated:- 18-8-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE (Department of Revenue) Notification No. 19/2017-Central Tax (Rate) New Delhi, the 18th August, 2017 G.S.R. 1032 (E).- In exercise of the powers conferred by sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendment in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017-Central Tax (Rate), dated the 28th June, 2017 published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673(E) dated the 28th June, 2017, namely:- 2. In the s

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actors and parts thereof (ii) Cooling system for tractor engine and parts thereof 452K 8708 92 00 Silencer assembly for tractors and parts thereof 452L 8708 93 00 Clutch assembly and its parts thereof for tractors 452M 8708 94 00 Steering wheels and its parts thereof for tractor 452N 8708 99 00 Hydraulic and its parts thereof for tractors 452O 8708 99 00 Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof for tractors . [F.No.354/137/2017-TRU] (Ruchi Bisht) Under Secretary to the Government of India Note: The principal notification No.1/2017- Central Tax (Rate) dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 673 (E), dated

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Goods and Services Tax – Started By: – CA.ANCHAL RASTOGI – Dated:- 17-8-2017 Last Replied Date:- 24-8-2017 – A CONTRACTOR GETS A ORDER FROM A OFFICE FOR ELECTRIC WIRING FIXING OF LIGHT AND FAN. IN ORDER IT IS SPECIFICALLY MENTIONED THAT WHICH MAKE AND MODEL OF ITEMS WILL BE USED BY THE CONTRACTOR. IN WORK ORDER, TOTAL CONSIDERATION IS FIXED FOR A SINGLE AMOUNT FOR SUPPLY OF BOTH GOODS AND SERVICES.WHETHER IT IS QUALIFIED AS COMPOSITE / MIXED SUPPLY. WHETHER IT MAY BE TAXED @ 18% ASSUMING SUPPLY OF SERVICE AS PRINCIPAL SUPPLY. – Reply By KASTURI SETHI – The Reply = It is Composite supply. – Reply By Rajagopalan Ranganathan – The Reply = Sir, Section 2 (30) of CGST Act, 2017 defines composite supply as a supply made by a taxable person to a

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f a package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drinks and fruit juices when supplied for a single price is a mixed supply. Each of these items can be supplied separately and is not dependent on any other. It shall not be a mixed supply if these items are supplied separately. You have stated that TOTAL CONSIDERATION IS FIXED FOR A SINGLE AMOUNT FOR SUPPLY OF BOTH GOODS AND SERVICES. Therefore supply made by you can be treated as mixed supply. Section 8 of the same Act stipulates that a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated as a su

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Goods and Services Tax – Started By: – RAMAKRISHNA M – Dated:- 17-8-2017 Last Replied Date:- 18-8-2017 – Hi,With GST implementation, whether IGST is applicable for materials importing by a CUSTOMS PRIVATE BONDED WAREHOUSE This is business aspect and the above imported material will be supplied to SEZ & 100% EOU from customs Private Bonded Warehouse. – Reply By Kishan Barai – The Reply = Based on your inquiry posted, no IGST would be levied when kept of Custom Bonded Warehouse but products supplied to SEZ & EOU must be exported. If they are sold in domestic area against ARO then benefit of duty saved could not be obtained. – Reply By RAMAKRISHNA M – The Reply = Dear Kishan, thanks for revert. I agree with you that any supplies to SE

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Goods and Services Tax – Started By: – Sanjeev Sharma – Dated:- 17-8-2017 Last Replied Date:- 18-8-2017 – As per Section 2(6) of IGST Act, Export of services means the supply of any service when,- (i) the supplier of service is located in India; (ii) the recipient of service is located outside India; (iii) the place of supply of service is outside India; (iv) the payment for such service has been received by the supplier of service in convertible foreign exchange; and (v) the supplier of service and the recipient of service are not merely establishments of a distinct person in accordance with Explanation 1 in section 8; In view of above if services provided to overseas branch would not be eligible as export of services due to specific excl

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Goods and Services Tax – Started By: – Janesh Singh – Dated:- 17-8-2017 Last Replied Date:- 18-8-2017 – We are a Recruitment Firm, having a client in SEZ, Pune. We placed an employee who is working in Pune office of that client. Client is demanding Bond/LUT to release the payment. We cant furnish LUT as not an exporter and turnover under 30Lacs. How to furnish a bond and value. Moreover is there any other way as we are not willing to work with SEZ unit because of this issue. Kindly help. Thanks! – Reply By KASTURI SETHI – The Reply = How have you supplied manpower without contract ? Contract between both is required. Non-issue of bond or LUT goes against you. – Reply By Kishan Barai – The Reply = Bond & LUT has to be furnished by the e

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Goods and Services Tax – Started By: – Rahul Walgude – Dated:- 17-8-2017 Last Replied Date:- 18-8-2017 – Dear Sir / MadamWe are doing construction work ( Labour + Material ) for a private owner for his private bungalow work. Did we are comes under GST (18%). Also as a owner is salaried person, no GST no is taken by him, so did he comes under unregistered category ?Thanks in AdvanceRahul – Reply By RAMESH PRAJAPATI – The Reply = You should take registration pay GST if you are a supplier and serv

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Goods and Services Tax – GST – Dated:- 17-8-2017 – The tweets received by askGST_GoI handle were scrutinized and developed into a short FAQ. It should be noted that the tweets received or the replies quoted are only for educational and guidance purposes and do not hold any legal validity. S. No. Questions / Tweets Received Replies 1. I have applied for registration and have not received ARN? What shall I do? Please complete your application procedure, ARN will be generated. 2. I have not receiv

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 17-8-2017 Last Replied Date:- 18-8-2017 – We have to transfer some material to our other branch in same state having under one GST number.What type of document to be prepared to clear material to our other unit without payment of GST. – Reply By HimansuSekhar Sha – The Reply = Delivery challan – Reply By Kishan Barai – The Reply = Delivery Challan or E way bill – Reply By RAMESH PRAJAPATI – The Reply = Delivery challan (Rule

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Goods and Services Tax – GST – Dated:- 17-8-2017 – S. No. Question Answer 1. What is the HS code and GST rate for lac or shellac bangles? 1. Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST. 2. What is the HS code and GST rate for kulfi? 1. Kulfi is classifiable under heading 2105 and attracts 18% GST. 3. What is the HS code for Solar Panel Mounting Structure and its GST rate? Structures of iron or steel fall under heading 7308 and structures of aluminium fall under heading 7610 and attract 18% GST. Solar Panel Mounting Structure, depending on the metal they are made of, will fall under 7308 or 7610 and attract 18% GST. 4. What is the HS code for Idli Dosa Batter (Wet Flour) and its GST rate? 1. Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106 and attracts 18% GST. 5. What is the HS code for Maize Seeds and its GST rate? 1. Maize [of seed quality] fall under heading 1005 and attract Nil GST. 6. What is the HS code for Saree and dhoti a

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eading 3402 attract 28% GST. 9. What is the GST rate on Rakhi ? Puja samagri, including kalava (raksha sutra) attracts Nil GST. Rakhi, which is in form of kalava [raksha sutra] will thus attract Nil GST. Any other rakhi would be classified as per its constituent materials and attract GST accordingly. 10. What is the GST rate on Nail Polish? 1. Nail Polish [whether in large quantities say 50 to 100 litres or in retail packs] falls under heading 3304 and attracts 28% of GST. 11. What is the GST rate and HSN code of Wet Dates? 1. Wet dates fall under heading 0804 and attract 12% GST. 12. What is the HS code and GST rate for Pet Food? 1. Dog or cat foods fall under heading 2309 and attracts 18% GST under the residual entry S. No. 453. 13. What is the classification and GST rate for sale of Export Incentives Licences like MEIS, SEIS and IEIS? 1. MEIS etc. fall under heading 4907 and attract 12% GST. 14. What is the HSN Code and GST rate for a Fabric 1.2 MT cut for pant and 2.5 MT cut for a

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T Compensation Cess rate on imported Coal? 1. Imported coal will attract GST compensation cess @ ₹ 400 per tonne. 20. What is the HSN code and GST rates for Battery for mobile handsets? 1. Battery for mobile handsets falls under heading 8506 and attracts 28% GST. 21. What is the HS code and GST rate for tamarind? Tamarind [fresh] falls under 0810 and attract Nil GST. Tamarind [dry] falls under 0813 and attract 12% GST. 22. What is the HS code and GST rate for tamarind kernel? 1. Tamarind kernel falls under heading 1207 and attracts Nil GST. 23. What is the HS code and GST rate for tamarind kernel powder? 1. Tamarind kernel powder falls under heading 1302, and attracts 18% GST. 24. What is the GST rate on Hair Rubber Bands? 1. Hair rubber bands fall under heading 4016 and attract 28% GST. 25. What is HS code and GST rate for Khari and hard Butters? 1. Khari and hard butters fall under heading 1905 and attract 18% GST. 26. What is the GST rate and HSN code of Khoya/Mawa? 1. Khoya /

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and the GST rate for Isabgol husk? 1. Isabgol husk falls under 1211 and attracts 5% GST. 31. What is HS code and GST rate of copra and dried coconut? 1. Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203). 2. Copra falls under heading 1203 and attracts 5% GST. 32. Footwear having a retail sale price not exceeding ₹ 500 per pair [provided that such retail sale price is indelibly marked or embossed on the footwear itself] attracts 5% GST. Does the retail sale price referred to above include the GST? 1. As per the Legal Metrology (Packaged Commodities) Rules, 2011, retail sale price [RSP] means the maximum price at which the commodity in packaged form may be sold to the consumer and is inclusive of all taxes. 2. Thus, retail sale price declared on the package is inclusive of GST. 3. GST for footwea

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Goods and Services Tax – GST – Dated:- 17-8-2017 – Q 1. How will GST benefit the Trading Community? Ans. Under GST, a trader would be entitled to avail input tax credit paid on their domestic procurements of goods and services unlike the present indirect tax regime. Presently, a significant portion of indirect taxes namely Central Excise and Service Tax form part of the cost component for a trader. This will not be the case under GST. He will now be able to take credit of all taxes paid by him. In respect of imports, the landed cost is expected to reduce significantly under GST. Hence, the traders will gain significantly in terms of input tax credit on their operating expenses thereby decreasing their operating costs. CST which was non-creditable has been subsumed in GST. This will be a huge benefit for the traders. Entry tax has also been subsumed in GST. Removal of CST and entry tax shall immensely benefit the traders. Traders will be able to sell their goods to farthest areas. Q 2.

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made. The provisions are as follows: i) intra-State supplies to consumers (B2C supplies) – tax-rate wise summary; ii) inter-State supplies to consumers (B2C supplies) of value up to ₹ 2.5 lakhs – State-wise and tax-rate wise summary; iii) inter-State supplies to consumers (B2C supplies) of value above ₹ 2.5 lakhs – specified invoice wise details; iv) supplies to resellers (B2B) – specified invoice wise details. Q 5. Under GST, will traders be required to declare their IEC at the time of imports and exports? Ans. For the time being both GSTIN and IEC have to be declared. But over a period of time, traders need to declare only their GSTIN instead of IEC at the time of imports and exports. Q 6. Can traders get the credit of IGST paid at the time of imports for discharging their domestic liabilities under GST? If yes, how? Ans. Yes. Under GST, traders will be on par with manufacturers. IGST paid at the time of import will be available as credit which can be used for payment of

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states, the limit of turnover is ₹ 50 Lakhs in the preceding financial year:- a) Arunachal Pradesh b) Assam c) Manipur d) Meghalaya e) Mizoram f) Nagaland g) Sikkim h) Tripura and i) Himachal Pradesh Q 9. What is the rate of tax under Composition levy? Ans. The rate for traders shall be 1% (0.5% CGST plus 0.5% SGST) of the turnover in the state. Q 10. Who are the persons(traders) not eligible for composition scheme? Ans. Following persons will not be allowed to opt for composition scheme: a) supplier of services (except restaurants) b) a person engaged in making any supply of goods which are not leviable to tax under this Act; c) a person engaged in making any inter-State outward supplies of goods; d) a supplier making any supply of goods through an electronic commerce operator who is required to collect tax at source under section 52; and Thus from traders point of view, he should be selling the goods with in a state. In case he supplies to other states, he shall not be eligibl

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year i.e. till 31st March? Ans. No. The option availed shall lapse from the day on which his aggregate turnover during the financial year exceeds ₹ 75 Lakhs/50 Lakhs. Once he crosses the threshold, he shall file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of the occurrence of such event. Every person who has furnished such an intimation, may electronically furnish at the common portal, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock as well as the capital goods held by him on the date on which the option is withdrawn, within a period of thirty days from the date from which the option is withdrawn. Q 13. How will aggregate turnover be computed for the purpose of composition? Ans. It will be computed on the basis of turnover on all India basis. Aggregate turnover means the aggregate value of all taxable supplies (excluding the value of inward supplies

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nnot charge tax from the recipient. Therefore the person purchasing from him cannot take any credit. Q 16. Are monthly returns required to be filed by the person opting to pay tax under the composition scheme? Ans. No. Such persons need to file a simplified quarterly returns in Form GSTR-4. The GSTR-4 needs to be filed electronically on the GSTN common portal by the 18th day of the month succeeding the quarter relating to the supplies. Q 17. What is the basic information that need to be furnished in Form GSTR 4? Ans. It should contain details of turnover in the State or Union territory, inward supplies of goods or services or both, tax payable on reverse charge basis in case of purchases made from unregistered persons and tax payable. Q 18. A person opting to pay tax under the composition scheme receives inputs/input services from an unregistered person. Will the composition dealer have to pay GST under reverse charge? If yes, in what manner? Ans. Yes. Tax will have to be paid on suppl

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ed as an intimation. Q 20. In case a person has registration in multiple states? Can he opt for payment of tax under composition levy only in one state and not in other state? Ans. No. Any intimation under sub-rule (1) or sub-rule (3) of Rule 3 of the CGST Rules, 2017 in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same Permanent Account Number. Q 21. What is the effective date of composition levy? Ans. There can be three situations which are as follows: Situation Effective date of composition levy Persons who have been granted provisional registration and who opt for composition levy (Intimation is filed under Rule 3(1) in Form GST CMP-01) The appointed date i.e. 22nd June, 2017 Persons opting for composition levy at the time of making application for new registration in the same registration application itself (The intimation under Rule 3(2) in FORM GST REG-01 itself)

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ot been purchased from an unregistered supplier and where purchased, he pays the tax under reverse charge mechanism; (d) he shall pay tax under reverse charge mechanism where he purchases goods or services from an unregistered person; (e) he was not engaged in the manufacture of notified goods namely icecream and other edible ice, pan masala and tobacco and manufactured tobacco products; (f) he shall mention the words composition taxable person, not eligible to collect tax on supplies at the top of the bill of supply issued by him; and (g) he shall mention the words composition taxable person on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. Q 23. What is the validity of composition levy? Ans. The option exercised by a registered person to pay tax under composition scheme shall remain valid so long as he satisfies all the conditions mentioned in section 10 of CGST Act, 2017 read with Chape

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ers? Ans. A manufacturer may have cleared some goods to a dealer prior to the GST, and in case a dealer who was not registered under the Central Excise Act, however is registered under CGST Act, 2017. A special provision has been made in the CENVAT Credit Rules, 2004 to take care of such cases. In such a situation, the manufacturer may issue a credit transfer document to the dealer subject to the following conditions: (a) The value of such goods is higher than rupees twenty-five thousand per piece, bears the brand name of the manufacturer or the principal manufacturer and are identifiable as a distinct number such as chassis / engine no. of a car. (b) Verifiable records of clearance and duty payment relatable to each piece of such goods is maintained by the manufacturer and are made available for verification on demand by a Central Excise officer. (c) The Credit Transfer Document shall be serially numbered and shall contain the Central Excise registration number, address of the concern

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e. (h) A dealer availing credit using Credit Transfer Document on manufactured goods shall not be eligible to avail credit under provision of rule 117 (4) of the CGST Rules, 2017 on identical goods manufactured by the same manufacturer available in the stock of the dealer. (i) The dealer availing credit on the basis of Credit Transfer Document shall, at the time of making supply of such goods, mention the corresponding Credit Transfer Document number in the invoice issued by him under section 31 of the CGST Act, 2017. Q 26. Traders are presently not entitled to take cenvat credit. They will be having duty paid stock as on 1st July, 2017. However, it is possible that the traders may not have duty paid documents in respect of such stock. Is there any scheme under GST, where such traders will be able to get credit of such taxes under GST? Ans. Yes. If duty paid invoices are available with them, then full credit of ITC on existing stock can be carried over to GST (refer answer to Q 24 abov

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12%) In case of inter-State supplies, 30% or 20% of integrated tax paid will be allowed. Q 27. Will the compliance process under GST be complicated for traders under GST? What measures have been put in place to ease burden of compliance on small traders? Ans. No. The compliance process will be automated and easy for traders. The following steps have been taken by the Government in this regard. a) Small traders with a turnover below ₹ 20 Lakhs need not register under GST. b) An easy to understand and comply composition scheme for traders having turnover upto ₹ 75 lakhs where tax can be paid quarterly as a percentage of turnover. c) GST seva kendras have been opened in all Commisssionerates (upto range office) under CBEC to help small traders under the GST law and process. d) For uploading of invoice details, GST Network will be providing easy to use application free of cost which will enable hassle free uploading of invoices by traders. e) The returns and payment of tax pro

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ont without any verification. The amount of refund will be directly credited to beneficiary s bank account. Q 28. Stock transfers have been made taxable in GST. Will it impact adversely? Ans. The objective of taxing the stock transfers is just to ensure that the ITC moves along with the supply of goods to the place where a supply is finally consumed. This is to ensure that the taxes accrue to the State where a supply is consumed. If the stock transfers are not taxed, the ITC would not flow to other State along with the supply and trader will not be able to utilise the credit in another State. Therefore, taxing of stock transfers in in the interest of traders and is perfectly revenue neutral for the trader. Q 29. How will the stock transfers be valued? Ans. In case the recipient is eligible for full input tax credit, then the value declared by a trader in the invoice shall be taken as the open market value and shall be accepted for assessment purpose. The traders shall himself assess th

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Goods and Services Tax – Started By: – tanmay hada – Dated:- 17-8-2017 Last Replied Date:- 20-10-2017 – dear sir, we are company based in merchant trading and importing, but our point of querry is ONLY MERCHANT TRADING . We buy from an overseas country and export directly to third country sitting here in India.can you please advice the implication of gst on income generated from such trade.thankstanmay – Reply By Kishan Barai – The Reply = One can do such kind of transaction by switching B/L, no GST would be applicable on such transaction as a bill of entry would not be filed – Reply By saraswathi P – The Reply = Dear Sir, I have same query for the above issues, whether we need to file returns in GSTR 1 for Merchant Trading and importing.

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