Goods and Services Tax

The Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.
S.O. 247. Dated:- 18-10-2017 Bihar SGST
GST – States
Bihar SGST
Bihar SGST
Bihar Government
Commercial Tax Department
Notification
The 18th October 2017
S.O. 247, dated 18th October 2017- In exercise of the powers conferred by section 164 of the Bihar Goods and Services Tax Act, 2017 (12 of 2017), the Governor of Bihar, hereby makes the following rules further to amend the Bihar Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Bihar Goods and Services Tax (Eighth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Bihar Goods and Services Tax Rules, 201

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

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Notification under section 147 of RGST Act, 2017 regarding notifying certain supplies as deemed export
F.No.12(46)FD/Tax/2017-Pt-II-122 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 2017
In exercise of the powers conferred by section 147 of the Rajasthan Goods and Services Tax Act, 2017 (Act No 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the table below as deemed exports, namely:-
Table
S.No.
Description of supply
(1)
(2)
1.
Supply of goods by a registered person against Advance Authorisation
2.

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Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017.
F.No.12(46)FD/Tax/2017-Pt-II-121 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 2017
In exercise of the powers conferred by section 164 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government makes the following rules further to amend the Rajasthan Goods and Services Tax Rules, 2017, namely:-
1. Short title and commencement.- (1) These rules may be called the Rajasthan Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect,
2. Amendment of rul

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pression “from the date”, the expression or such further period as may be allowed by the Commissioner,” shall be inserted.
4. Amendment of FORM GST RFD-01 In FORM GST RFD-01, appended to the said rules,-
(a) for the existing Statement-2 and entries thereto, the following Statement shall be substituted, namely:-
“Statement- 2 [rule 89(2)(c)]
Refund Type: Exports of services with payment of tax
Amount in Rs.
Sr. No.
Invoice details
Integrated tax
Cess
BRC/FIRC
Integrated tax and cess involved in debit note, if any
Integrated tax and cess involved in credit note, if any
Net Integrated tax and cess (6+7+10-11)
No.
Date
Value
Taxable value
Amt.
No.
Date
1
2
3
4
5
6
7
8
9
10
11
12.”
(b) for the existing Statement-

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Notifying the rate of SGST at the rate of 2.5% on intra-state supplies of food preparations for distribution to Economic Weaker Section.
F.No.12(56)FD/Tax/2017-120 Dated:- 18-10-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
FINANCE DEPARTMENT
(TAX DIVISION)
NOTIFICATION
Jaipur, dated: October 18, 2017
In exercise of the powers conferred by sub-section (1) of section 9 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017), the State Government, on the recommendations of the Council, hereby notifies the State tax rate of 2.5 per cent on intra-State supplies of goods, the description of which is specified in column (3) of the table below, falling under the tariff item

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that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of the Central tax or jurisdictional Commissioner of the State tax, as the case may be may allow in this regard.
Explanation:
(1) In this notification, “tariff item”, “sub-heading” “heading” and “Chapter” shall mean respectively a tariff item, heading, sub-heading and Chapter as specified in the First Schedule to the Customs Tariff Act, 1975 (Central Act No. 51 of 1975).
(2) The rules for the interpretation o

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Clarification on movement of goods on approval basis
10/10/2017 Dated:- 18-10-2017 CGST – Circulars / Ordes
GST
Circular No. 10/10/2017-GST
CBEC – 20/16/03/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, dated 18th October, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)
The Principal Director Generals/ Director Generals (All)
Madam/Sir,
Subject: Clarification on issues wherein the goods are moved within the State or from the State of registration to another State for supply on approval basis -Reg.
Various communications have been received particularly from

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conferred under section 168 (1) of the Central Goods and Services Tax Act, 2017, for the purpose of uniformity in the implementation of the Act, it has been decided to clarify this matter as follows –
2. It is seen that clause (c) of sub-rule (1) of rule 55 of the Central Goods and Services Tax Rules, 2017 (hereafter referred as “the said Rules”) provides that the supplier shall issue a delivery challan for the initial transportation of goods where such transportation is for reasons other than by way of supply. Further, sub-rule (3) of the said rule also provides that the said delivery challan shall be declared as specified in rule 138 of the said Rules. It is also seen that sub-rule (4) of rule 55 of the said Rules provides that “Where t

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invoice once the supply is fructified.
4. It is further clarified that all such supplies, where the supplier carries goods from one State to another and supplies them in a different State, will be inter-state supplies and attract integrated tax in terms of Section 5 of the Integrated Goods and Services Tax Act, 2017.
5. It is also clarified that this clarification would be applicable to all goods supplied under similar situations.
6. It is requested that suitable trade notices may be issued to publicize the contents of this circular.
7. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice of the Board. Hindi version would follow.
(Upender Gupta)
Commissioner (GST)
Circular, Trade

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Authorized officer for enrollment of Goods and Services Tax Practitioner
09/9/2017 Dated:- 18-10-2017 CGST – Circulars / Ordes
GST
Circular No 9/9/2017- GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
(GST Policy Wing)
***
New Delhi, Dated the 18th October, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central tax (All)/ Commissioners of Central tax (Audit)/ Principal Director General of Goods and Services Tax Investigation/ Director General of Systems
Madam/Sir,
Subject: Officer authorized for enrolling or rejecting application for Goods and Services Tax Practitioner-Reg.
In pursuance

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Reduced rate of UTGST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
39/2017 Dated:- 18-10-2017 Union Territory GST (UTGST) Rate
GST
UTGST Rate
UTGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 39/2017-Union Territory Tax (Rate)
New Delhi, the 18th October, 2017
G.S.R. 1312 (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 notifies the Union territory tax r

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r scheme duly approved by the Central Government or any State Government.]
3[(c) food inputs for (a) above.]
When the supplier of such 2[goods] produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary in the Union Territory concerned to the effect that such 2[goods] have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government, or any State Government within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional officer of the Union Territory Tax, as the case maybe, may allow in this

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Reduced rate of IGST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
40/2017 Dated:- 18-10-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 40/2017-Integrated Tax (Rate)
New Delhi, the 18th October, 2017
G.S.R. 1311 (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 notifies the rate of the integrated tax of 5 per cent

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ved by the Central Government or any State Government.]
3[(c) food inputs for (a) above.]
When the supplier of such 2[goods] produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such 2[goods] have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or

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Reduced rate of GST on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
39/2017 Dated:- 18-10-2017 Central GST (CGST) Rate
GST
CGST Rate
CGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 39/2017-Central Tax (Rate)
New Delhi, the 18th October, 2017
G.S.R. 1310 (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 notifies the central tax rate of 2.5 per cent on intra-State su

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l Government or any State Government.]
3[(c) food inputs for (a) above.]
When the supplier of such 2[goods] produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or the Deputy Secretary to the State Government or the Deputy Secretary in the Union Territory concerned to the effect that such 2[goods] have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within a period of five months from the date of supply of such goods or within such further period as the jurisdictional commissioner of the Central tax or jurisdictional commissioner of the State tax, or jurisdictional of

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Evidences required to be produced by the supplier of deemed export supplies for claiming refund under rule 89(2)(g) of the CGST rules, 2017
49/2017 Dated:- 18-10-2017 Central GST (CGST)
GST
CGST
CGST
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
Department of Revenue
Central Board of Excise and Customs
Notification No. 49/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R. 1306 (E).- In exercise of the powers conferred by clause (g) of sub-rule (2) of rule 89 of the Central Goods and Services Tax Rules, 2017 read with notification No. 48/2017-Central Tax, dated the 18th October, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 1305 (E), dated the 18th October

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Notified supplies, when the supply of goods shall be treated as deemed export under GST e.g. supplies against Advance Authorisation, to EOU, under EPCG scheme etc
48/2017 Dated:- 18-10-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION No. 48/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R.1305 (E).-In exercise of the powers conferred by section 147 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the supplies of goods listed in column (2) of the Table below as deemed exports, namely:-
Table
S. No.
Description of supply
(1)
(2)
1.
Sup

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s Authorisation
3.
Supply of goods by a registered person to Export Oriented Unit
4.
Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.
Explanation –
For the purposes of this notification, –
1. “Advance Authorisation” means an authorisation issued by the Director General of Foreign Trade under Chapter 4 of the Foreign Trade Policy 2015-20 for import or domestic procurement of inputs 2[*******] for physical exports.
2. Export Promotion Capital Goods Authorisation means an authorisation issued by the Director General of Foreign Trade under Chapter 5 of the Foreign Trade Policy 2015-20 for import of capital goods

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Central Goods and Services Tax (Tenth Amendment) Rules, 2017
47/2017 Dated:- 18-10-2017 Central GST (CGST)
GST
CGST
CGST
MINISTRY OF FINANCE
(Department of Revenue)
(CENTRAL BOARD OF EXCISE AND CUSTOMS)
NOTIFICATION No. 47/2017-Central Tax
New Delhi, the 18th October, 2017
G.S.R. 1304 (E).- In exercise of the powers conferred by section 164 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government hereby makes the following rules further to amend the Central Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Central Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In

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

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GST Rule 62 Outlines Quarterly Return Process for Composition Suppliers: Key Compliance Obligations and Recent Amendments.
Act-Rules
GST
Form and manner of submission of quarterly return by t

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Banks and NBFCs Can Issue One Monthly Consolidated Tax Invoice for Services Under GST Rules.
Act-Rules
GST
A banking company or a financial institution or NBFC are allowed to issue single con

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Streamlined GST Billing: Issue One Invoice for Both Taxable and Exempt Goods to Unregistered Buyers, Simplifying Compliance.
Act-Rules
GST
Single Invoice-cum-bill of supply for supply of taxa

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Deadline Extended for Filing Composition Levy Option u/r 3 of GST Act to Aid Business Compliance.
Act-Rules
GST
Extension of date for filing of option availed for composition levy – Rule 3 as

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Rule 46A
Invoice-cum-bill of supply
GST
TAX INVOICE, CREDIT AND DEBIT NOTES
Rule 46A of Central Goods and Services Tax Rules, 2017
1[46A. Invoice-cum-bill of supply.-
Notwithstanding anything contained in rule 46 or rule 49 or rule 54, where a registered person is supplying taxable as well as exempted goods or services or both to an unregistered person, a single “invoice-cum-bill of supply” may be issued for all such supplies.]
2[Provided that the said single “invoice-cum-bill o

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Reformative measures like introduction of GST will improve economy: Vice President
GST
Dated:- 17-10-2017

Reformative measures like introduction of GST will improve economy: Vice President
Addresses 90th Anniversary Celebration of Andhra Chamber of Commerce
The Vice President of India, Shri M. Venkaiah Naidu has said that reformative measures like the introduction of GST will improve the economy. He was addressing the 90th anniversary celebration of Andhra Chamber of Commerce, in Chennai, Tamil Nadu today. The Governor of Tamil Nadu, Shri Banwarilal Purohit and the Minister for Fisheries, Personnel and Administrative Reforms, Tamil Nadu, Shri D. Jayakumar were present on the occasion.
Following is the text of Vice President address:
"I am extremely pleased to be amidst you and inaugurate the 90th anniversary celebrations of the Andhra Chamber of Commerce.
Ninety years is indeed a major milestone in the journey of this organization which was witness to the birth

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like the introduction of GST will improve the economy in the long run, although there might be some teething problems in the initial stages of implementation. In the end, such reforms will also benefit the consumers.
With various measures taken by the government to step up economic growth, including FDI in various sectors and given the strong macro-economic fundamentals, India will continue to grow steadily. “The economic activity”, according to the 'Country Snapshot' published by the World Bank, “is expected to stabilize, maintaining annual GDP growth at 7 % in the year 2018”. The report goes on to say, “Growth is projected to increase to 7.4% by Fiscal year 2020, underpinned by a recovery in private investments prompted by a recent increase in public capex and an improvement in the investment climate (partly due to the passage of the GST and the bankruptcy code and the measures to attract FDI)”.
Describing the two major recent reforms in India-demonetisation and goods and services

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students passed. This has been a bad performance in the recent years. You know face flack from all sides. Students are angry because they failed due to your strictness, teachers are angry because their track record got spoiled because of your, trustees of the college are angry because the result of their college has taken a beating under your charge. That is what happening in India right now.
Women's empowerment is one of the key parameters for the progress of any nation or society. I am happy that Andhra Chamber of Commerce led by Mrs. Indira Dutt, has set up Women's Business Forum to impart training to women students and employees to enable them become entrepreneurs. It is a laudable initiative. I hope the training is not confined to Chennai alone and will be conducted all over the State. The Chamber must identify a few leading industries in each district and tie-up with them for imparting training to women students and employees.
I am told that the forum also encourages women to t

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CGST Composition Levy Update: Specified Turnover Limits and Ineligibility for Certain Manufacturers u/s 10(1.
Notifications
GST
Turnover limit for Composition Levy for CGST – Manufacturers of

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update shipping bill number in GSTR1
Query (Issue) Started By: – unni kv Dated:- 17-10-2017 Last Reply Date:- 29-11-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir
We filed GSTR1 for the month of July 2017 on due date. At that the shipping bill details
for entire invoices were not available and return filed without Shipping Bills details. Now
we have shipping bills details of rest of the invoices pertaining to July 2017. Now how should
we update these details in GSTR1 for

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GST on Education Services
GST Law and Procedure – GST Law and Procedure [January, 2019]
GST
Chapter Forty
GST on Education Services
“Education” is not defined in the CGST Act but as per Apex Court decision in “Loka Shikshana Trust v/s CIT” = 1975 (8) TMI 1 – SUPREME COURT, education is process of training and developing knowledge, skill and character of students by normal schooling.
Taxing the Education Sector has always been a sensitive issue, as education is seen more as a social activity than a business one. The government has a constitutional obligation to provide free and compulsory elementary education to every child. Thus, to promote education, it would be beneficial if educational services are exempted from tax. However, commercialisation of education is also a reality. The distinction between core and ancillary education is blurring and education is now an organised industry with huge revenues. The GST Act tries to maintain a fine balance whereby core educational s

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p;
Higher education services
 
999241
Higher education services, general
 
999242
Higher education services, technical
 
999243
Higher education services, vocational
 
999249
Other higher education services
Group 99925
 
Specialised education services
 
999259
Specialised education services
Group 99929
 
Other education & training services and educational support services
 
999291
Cultural education services
 
999292
Sports and recreation education services
 
999293
Commercial training and coaching services
 
999294
Other education and training services n.e.c.
 
999295
services involving conduct of examination for admission to educational institutions
 
999299
Other Educational support services
Rate of GST:
The rates of GST on education services (as per
Notification No. 11/2017-Central Tax (Rate),
Notification No. 11/2017-Central Tax (Rate) and
Notification No. 12/

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p to higher secondary school or equivalent
NIL / Serial No. 66 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017
9992
Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme: –
(a) two year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management;
(b) fellow programme in Management;
(c) five year integrated programme in Management.
NIL / Serial No. 67 of Notification No. 12/2017- Central Tax (Rate) dated 28th June, 2017
90 or any chapter
Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments and vocational ai

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education as a part of curriculum for obtaining a qualification recognised by any law for the time being in force. This is an area where doubts have persisted as to what would be the meaning of “education as part of curriculum for obtaining qualification recognised by law”. GST on services being a legacy carried forward from the Service Tax regime, the explanation given in the Education guide of 2012 can be gainfully referred to understand the meaning of the term which reads as under;
What is the meaning of 'education as a part of curriculum for obtaining a qualification recognized by law'?
It means that only such educational services are in the negative list as are related to delivery of education as 'a part' of the curriculum that has been prescribed for obtaining a qualification prescribed by law. It is important to understand that to be in the negative list the service should be delivered as part of curriculum. Conduct of degree courses by colleges, universities or institutions

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training centre affiliated to the National Council for Vocational Training or State Council for Vocational Training offering courses in designated trades notified under the Apprentices Act, 1961 (52 of 1961); or
(ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship.
It is to be noted that only those institutions whose operations conform to the specifics given in the definition of the term “Educational Institution”, would be treated as one and entitled to avail exemptions provided by the law. This would mean that private coaching centres or other unrecognized institutions, though self-styled as educational institutions, would not be treated as educational institutions under GST and thus cannot avail exemptions available to an educational institution.
Thus, educational institutions up to Higher Secondary School level do not

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s, it may be noted that where output services are exempted, the Educational institutions may not be able to avail credit of tax paid on the input side. The four categories of services known as Auxiliary Education services, which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, have been exempted (as per Notification No. 12/2017- Central Tax (Rate)). Auxiliary education services other than what is specified above would not be entitled to any exemption. The exemption also comes with a rider. Such services are exempt only for educational institutions providing services by way of education up to higher secondary or equivalent. (from pre-school to HSC).
Thus if such auxiliary education services are provided to educational institutions providing degree or higher education, the same would not be exempt. For instance, the services of conducting admission tests for admission to colleges in case of educational institutions are

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the events or services referred to in clause (a), or assigning of sponsorship to such events, –
i. to a registered person, shall be the location of such person;
ii. to a person other than a registered person, shall be the place where the event is actually held
and if the event is held outside India, the place of supply shall be the location of the recipient.
What will be the Place of supply of Educational Services where the location of the supplier of services or the location of the recipient of services is outside India?
As per section 13(5) of the IGST Act, 2017, the place of supply of services supplied by way of admission to, or organisation of a cultural, artistic, sporting, scientific, educational or entertainment event, or a celebration, conference, fair, exhibition or similar events, and of services ancillary to such admission or organisation, shall be the place where the event is actually held.
Educational Institution run by charitable organizations.
Charitable Trusts

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ovide service of education coupled with other services like providing dwelling units for residence and food. This may be a case of bundled services if the charges for education and lodging and boarding are inseparable. Their taxability will be determined in terms of the principles laid down in section 2(30) read with section 8 of the CGST Act, 2017. Such services in the case of boarding schools are naturally bundled and supplied in the ordinary course of business. Therefore, the bundle of services will be treated as consisting entirely of the principal supply, which means the service which forms the predominant element of such a bundle. In this case since the predominant nature is determined by the service of education, the other service of providing residential dwelling will not be considered for the purpose of determining the tax liability and in this case the entire consideration for the supply will be exempt.
Let's take another example where a course in a college leads to dual qua

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of overall well-being will be an example of naturally bundled course, and therefore treated as composite supply. One relevant consideration in such cases will be the amount of extra billing being done for the unrecognized component viz-a-viz the recognized course. If extra billing is being done, it may be a case of artificial bundling of two different supplies, not supplied together in the ordinary course of business, and therefore will be treated as a mixed supply, attracting the rate of the higher taxed component for the entire consideration.
The Education guide of 2012 for the purpose of service tax has given the following important clarifications in respect of educational services. The same can be gainfully referred to, for the purpose of clarity under the GST regime:
“The supply of placement services provided to educational institutions for securing job placements for the students shall be liable to service tax. Similarly, educational institutes such as IITs, IIMs charge a fee

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PAYMENT OF GST BY COMPOSITE PERSON
Query (Issue) Started By: – PAWANKUMAR GARG Dated:- 17-10-2017 Last Reply Date:- 18-10-2017 Goods and Services Tax – GST
Got 4 Replies
GST
SIR,
DUE DATE TO PAY TAX PAYABLE BY COMPOSITE PERSON IS 18/10/2017 BUT FORM GSTR 4 IS NOT IN WORKING CONDITION AND CHALLAN IS ALSO NOT UP DATED TILL DATE. WHAT IS THE REMEDY.
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Contact the helpdesk in this regard.
Reply By KASTURI SETHI:
The Reply:
Date has been ext

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E-way Bill – Generation
E-way Bill – GST Ready Reckoner
GST
E-way Bill – Generation
Introduction
* A E-waybill is a receipt or a document issued by a carrier giving details and instructions relating to the shipment of a consignment of goods and the details include name of consignor, consignee, the point of origin of the consignment, its destination, and route.
* Electronic Way Bill (E-Way Bill) is basically a compliance mechanism wherein by way of a digital interface the person causing the movement of goods uploads the relevant information prior to the commencement of movement of goods and generates e-way bill on the GST portal.
* Rule 138 of the CGST Rules, 2017 provides for the e-way bill mechanism and in this context it is important to note that “information is to be furnished prior to the commencement of movement of goods” and “is to be issued whether the movement is in relation to a supply or for reasons other than supply”.
* E-way bill is an electronic document

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and rupees-
* (i) in relation to a supply; or
* (ii) for reasons other than supply; or
* (iii) due to inward supply from an unregistered person,
* shall, before commencement of such movement, furnish information relating to the said goods as specified in Part A of FORM GST EWB-01, electronically, on the common portal along with such other information as may be required on the common portal and a unique number will be generated on the said portal. [ Rule 138(1) ]
* Movement of Goods is essential requirement for Generation of E-way bill, there movement of goods can be caused due to the following reasons
* Exhibition or fair,
* for own use,
* transfer to other branch/sites, within state,
* sale on approval basis,
* export or import of goods (from customs station),
* job-work of goods or repair of capital goods,
* SKD or CKD (semi/complete knocked down).
* E-way bill Generation in case of transportation of goods from transporters godown to any other place o

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from the transporter's godown (i.e, recipient taxpayer's additional place of business) to the recipient taxpayer's any other place of business, a valid e-way bill shall be required, as per the extant State-specific e-way bill rules.
* Further, other the obligations
* The transporter to maintain accounts and records as specified in section 35 of the CGST Act read with rule 58 of the CGST Rules shall continue as a ware-housekeeper. As per rule 56 (7) of the CGST Rules , books of accounts in relation to goods stored at the transporter's godown.
* The recipient taxpayer shall also maintain accounts and records as required under rules 56 and 57 of the CGST Rules . As per rule 56 (7) of the CGST Rules , by the recipient taxpayer may be maintained by him at his principal place of business.
* It may be noted that the facility of declaring additional place of business by the recipient taxpayer is in no way putting any additional compliance requirement on the transporters.
Procedure For

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lating to the transporter on the common portal and the e-way bill shall be generated by the transporter on the said portal on the basis of the information furnished by the registered person in Part A of Form GST EWB-01.
* The registered person or, the transporter may, at his option, generate and carry the e-way bill even if the value of the consignment is less than ₹ 50,000/-.
* Where the movement is caused by an unregistered person either in his own conveyance or a hired one or through a transporter,
* he or the transporter may, at their option, generate the e-way bill in Form GST EWB-01 on the common portal in the manner specified in this rule.
* Mandatory to fill Part B of form GST EWB-01:- The e-way bill shall not be valid for movement of goods by road unless the information in Part-B of Form GST EWB-01 has been furnished except in the case the goods are transported for a distance of upto 50KM within the State or Union territory from the place of business of the consi

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GST- meaning of ‘services’ seems very restricted due to primary meaning being ‘anything’
By: – DEVKUMAR KOTHARI
Goods and Services Tax – GST
Dated:- 17-10-2017

Relevant laws:
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017. In short CGST
THE INTEGRATED GOODS AND SERVICES TAX ACT, 2017. In short IGST
THE UNION TERRITORY GOODS AND SERVICES TAX ACT, 2017. In short UTGST
On reading of provisions relating to charge of GST and exemption it appears that 'supply' is basis and supply includes supply of goods and services both. Supplier is a taxable entity. The terms and expression “services” has been given a definite meaning. Therefore, any service to be part of 'supply' must be a service as per meaning given for it.
Common definition or meaning of “services”:
We find that definition of “services” is provided only in CGST and not in IGST, UTGST. Therefore, meaning of services as per CGST is applicable in IGST, UTGST.
We also find that few specific services have been

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ration is charged;
Analysis:
Although the definition clause starts with standard opening words 'unless the context otherwise requires' .. , however in relation to services we find that:
a. A definite meaning has been given by use of word 'means'
b. Service means 'anything' this means that it should be a thing.
* A service is generallynot a thing it is also not an article or thing live or dead, movable or immovable etc.
c. Thing should be other than goods, money and securities.
d. but includes activities relating to :
the use of money
conversion of money by cash or by any other mode,
conversion of money from one form, currency or denomination, to another form,
currency or denomination
for which a separate consideration is charged;
Author feels that the above meaning of services is very defective and can be fatal to valid levy of tax on most of services under regime of GST.
This is because we find that primary meaning is that it should be 'anything', then certain thi

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ired by the public, as maintenance, repair, etc.:
The manufacturer guarantees service and parts.
4. the organized system of apparatus, appliances, employees, etc., for supplying some accommodation required by the public:
a television repair service.
5. the supplying or a supplier of public communication and transportation:
telephone service; bus service.
6. the performance of duties or the duties performed as or by a waiter or servant; occupation or employment as a waiter or servant.
7. employment in any duties or work for a person, organization, government, etc.
8. a department of public employment, an administrative division of a government, or the body of public servants in it:
the diplomatic service.
9. the duty or work of public servants.
10. the serving of a sovereign, state, or government in some official capacity.
11. Military.
* the armed forces:
in the service.
a branch of the armed forces, as the army or navy:
Which service were you in during the war?
12

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rior of a rope.
23. the act or manner of putting the ball or shuttlecock into play; serve.
* the ball or shuttlecock as put into play.
24. the mating of a female animal with the male.
adjective
25. of service; useful.
26. of, relating to, or used by servants, delivery people, etc., or in serving food:
service stairs; the service pieces in a set of dishes.
27. supplying aids or services rather than products or goods:
Medicine is one of the service professions.
28. supplying maintenance and repair:
He operates a service center for electrical appliances.
29. of, for, or pertaining to the armed forces of a country or one of them:
a service academy.
30. charged for providing service:
a service fee of 15 percent on the restaurant check.
31. providing, authorizing, or guaranteeing service:
a service industry; a service contract.
verb (used with object), serviced, servicing.
32. to make fit for use; repair; restore to condition for service:
to service an automobile.
33. t

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ious thing.
6. an action, deed, event, or performance:
to do great things; His death was a horrible thing.
7. a particular, respect, or detail:
perfect in all things.
8. an aim; objective:
The thing is to reach this line with the ball.
9. an article of clothing:
I don't have a thing to wear.
10. things.
* implements, utensils, or other articles for service:
I'll wash the breakfast things.
personal possessions or belongings:
Pack your things and go!
11. a task; chore:
I've got a lot of things to do today.
12. a living being or creature:
His baby's a cute little thing.
13. a thought or statement:
I have just one thing to say to you.
14. Informal. a particular interest or talent:
Sports is not my thing.
15. Informal. a peculiar attitude or feeling, either positive or negative, toward something; mental quirk:
She has a thing about cats.
16. something signified or represented, as distinguished from a word, symbol, or idea representing it.
17. a top

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eech, etc., is considered acceptable or valid or is likely to be encountered and tolerated:
That resort is a place where anything goes!
Unquote
On reading of above definitions it is clear that 'thing' or 'anything' and a service are entirely different. Even in use as a residual item, like for which specific name is not given or found in use, a service cannot be called 'anything', in case of service it can be 'any service' or 'any activity'.
Loose or wrong use of word thing or anything in context of services in common conversations by people, cannot be a guide to say that a service shall fall within residuary item 'anything'. A service must be an activity and not a thing.
For example:
A. In case of education books and copies are things whereas teaching is not a thing but an activity.
B. In case of doctor, prescribing medicines is an activity or a service but supplying medicines is supply of things.
C. A verbal opinion of an Advocate cannot be called a thing but a service.
D. Ev

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RECENT CHANGES IN ‘GST’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 17-10-2017

22nd GST Council
The 22nd meeting of GST Council was held on 06.10.2017. The Council considered various items and also has taken into consideration of the grievances of the stakeholders in facing the problems in filing returns, grievances in rate and recommended many a item in the said meeting. The notifications have been issued by the Central Government/Board accepting many of the recommendations of the GST Council. In this articles the changes that have been taken place in GST provisions with reference to the newly issued notifications are discussed.
Exemption to inter-State Supplies
Section 23 of the Central Goods and Services Tax Act, 2017 ('CGST Act' for short) provides the list of persons who are not liable for registration under CGST Act. Section 23(2) provides that the Government may, on the recommendations of the Council, by notification, specify the c

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ancial year did not exceed ₹ 50 lakhs. The said section gives powers to Government to increase the above limit up to ₹ 1 crore. Vide Notification No.08/2017-Central tax, dated 28.06.2017 with effect from 01.07.2017 the Government increase the threshold limit for composition scheme to ₹ 75 lakhs from ₹ 50 lakhs and increase for special category States to ₹ 50 lakhs.
The threshold limit for opting for composition scheme has been increased from ₹ 75 lakhs to Re.1 crore and for special category States, the threshold limit has been increased to ₹ 75 lakhs, by the Government vide Notification No.46/2017-Central tax, dated 13.10.2017 and for union territory this limit has been increased to Re. 1 crore from ₹ 75 lakhs vide Notification No. 16/2017-Union Territory tax, dated 13.10.2017.
Amendment in Rule regarding composition levy
Vide Notification No. 34/2017- Central Tax, dated 15.09.2017 Rule 3(3A) has been inserted in regard to composition

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overnment made orders for the removal of difficulties.
It is clarified that if a person supplies goods and/or services referred to in para 6(b) of Schedule II of the CGST Act, 2017 and also supplies any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, the said person shall not be ineligible for the composition scheme under section 10 subject to fulfillment of all other conditions specified therein.
It is further clarified that in computing his aggregate turnover to determine his eligibility for composition scheme, value of supply of any exempt services including services by way of extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount, shall not be taken into account.
Invoice
Vide Notification No. 45/2017- Central Tax, dated 13.10.2017 Rule 46A has been inserted. The new Rule 46A provides that notwithstanding any

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2(1) which requires a registered person opting composition scheme, shall file a quarterly return in Form GSTR – 4 in the portal.
The newly inserted proviso provides that the registered person who opts to pay tax under section 10 with effect from the first of a month which is not the first month of a quarter shall furnish the return in Form GSTR – 4 for that period of the quarter for which he has paid tax under section 10 and shall furnish the returns as applicable to him for the period of the quarter prior to opting to pay tax under section 10.
GSTR-1
Table 6 of GSTR – 1 deals with the particulars to be given for 'zero rated supplies and deemed exports'. Originally the table contains 10 columns. The Notification No.45/2017-Central Tax, dated 13.10.2017 intends to omit the 10th column which provides for furnishing the amount 'cess'.
GSTR – 1A
Table 4 of GSTR – 1A deals with the particulars to be given for 'zero rated supplies and deemed exports'. Originally this table contains 7 c

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TR – 5A
Vide Notification No. 42/2017-Central Tax, dated 13.10.2017 the Commissioner extended the time limit for furnishing the return in Form GSTR – 5A for the month of July 2017, August 2017 and September 2017 by 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 and Rule 64 of the Central Goods and Services Tax Rules, 2017 till 20.11.2017. This notification shall be deemed to have come into force on 15.09.2017.
GSTR – 6
Vide Notification No. 43/2017-Central Tax, dated 13.10.2017 the Commissioner extended the time limit for furnishing the return by an Input Service Distributor in Form GSTR – 6 under section 39(4) of the CGST Act, read with Rule 65 for the months of July 2017, August 2017 and September 5ill 15.11.2017.
GST ITC – 01
Vide Notification No. 44/2017-Central Tax, dated 13.10.2017 the Commissioner extended

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r and the period prescribed for the payment of tax by such class of registered persons shall be such as specified in the said Act.
Proper Officers for Refund
Vide Notification No.39/2017-Central Tax, dated 13.10.2017 and vide Notification No. 11/2017-Integrated tax, dated 13.10.2017 the Central Government specified that the officers appointed under the respective State Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 who are authorized to be the proper officers for the purposes of section 55 or section 55 (which deal with refund) by the Commissioner of the said Acts, shall act proper officers for the purpose of sanction of refund under section 55 or section 55 of the CGST Act read with the rules made there under except Rule 96 in respect of a registered person located in the territorial jurisdiction of the said officers who applies for the sanction to the refund to the said officers.
Exemption
Vide Notification No. 32/2017-Central Tax, dated

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