Goods and Services Tax

Recommendations made On GST Rate changes by the GST Council as per discussions in its 23rd Meeting on 10th November, 2017 held at Guwahati
GST
Dated:- 10-11-2017

Recommendations made On GST Rate changes by the GST Council as per discussions in its 23rd Meeting on 10th November, 2017 held at Guwahati
a) In the meeting held today, that is 10th November, 2017, the Council has recommended major relief in GST rates on certain goods and services. These recommendations spread across many sectors and across commodities.
b) As per these recommendations, the list of 28% GST rated goods is recommended to be pruned substantially, from 224 tariff headings [about 18.5% of total tariff headings at 4-digit] to only 50 tariff headings including 4 headings which have been partially reduced to 18% [about 4% of total tariff headings at 4-digit].
c) Further, the Council has recommended changes in GST rates on a number of goods, so as to rationalise the rate structure with a view to mi

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ric control or distribution
* Particle/fibre boards and ply wood. Article of wood, wooden frame, paving block
* Furniture, mattress, bedding and similar furnishing
* Trunk, suitcase, vanity cases, brief cases, travelling bags and other hand bags, cases
* Detergents, washing and cleaning preparations
* Liquid or cream for washing the skin
* Shampoos; Hair cream, Hair dyes (natural, herbal or synthetic) and similar other goods; henna powder or paste, not mixed with any other ingredient;
* Pre-shave, shaving or after-shave preparations, personal deodorants, bath preparations, perfumery, cosmetic or toilet preparations, room deodorisers
* Perfumes and toilet waters
* Beauty or make-up preparations
* Fans, pumps, compressors
* Lamp and light fitting
* Primary cell and primary batteries
* Sanitary ware and parts thereof of all kind
* Articles of plastic, floor covering, baths, shower, sinks, washbasins, seats, sanitary ware of plastic
* Slabs of marbles and gran

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uishers and fire extinguishing charge
* Fork lifts, lifting and handling equipment,
* Bull dozers, excavators, loaders, road rollers,
* Earth moving and levelling machinery,
* Escalators
* Cooling towers, pressure vessels, reactors
* Crankshaft for sewing machine, tailor's dummies, bearing housings, gears and gearing; ball or roller screws; gaskets
* Electrical apparatus for radio and television broadcasting
* Sound recording or reproducing apparatus
* Signalling, safety or traffic control equipment for transports
* Physical exercise equipment, festival and carnival equipment, swings, shooting galleries, roundabouts, gymnastic and athletic equipment
* All musical instruments and their parts
* Artificial flowers, foliage and artificial fruits
* Explosive, anti-knocking preparation, fireworks
* Cocoa butter, fat, oil powder,
* Extract, essence ad concentrates of coffee, miscellaneous food preparations
* Chocolates, Chewing gum / bubble gum
* Malt extrac

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and shopping bags of jute and cotton
ix. Hats (knitted or crocheted)
x. Parts of specified agricultural, horticultural, forestry, harvesting or threshing machinery
xi. Specified parts of sewing machine
xii. Spectacles frames
xiii. Furniture wholly made of bamboo or cane
b) 18% to 5%
i. Puffed rice chikki, peanut chikki, sesame chikki, revdi, tilrevdi, khaza, kazuali, groundnut sweets gatta, kuliya
ii. Flour of potatoes put up in unit container bearing a brand name
iii. Chutney powder
iv. Fly ash
v. Sulphur recovered in refining of crude
vi. Fly ash aggregate with 90% or more fly ash content
c) 12% to 5%
i. Desiccated coconut
ii. Narrow woven fabric including cotton newar [with no refund of unutilised input tax credit]
iii. Idli, dosa batter
iv. Finished leather, chamois and composition leather
v. Coir cordage and ropes, jute twine, coir products
vi. Fishing net and fishing hooks
vii. Worn clothing
viii. Fly ash brick
d) 5% to nil
i. Guar m

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n 25(4) for use in production of milk for distribution through dairy cooperatives to where such milk is distributed through companies registered under the Companies Act.
iv. Exemption from IGST on imports of specified goods by a sports person of outstanding eminence, subject to specified conditions
v. Exemption from GST on specified goods, such as scientific or technical instruments, software, prototype supplied to public funded research institution or a university or IISc, or IITs or NIT.
vi. Coverage of more items, such as temporary import of professional equipment by accredited press persons visiting India to cover certain events, broadcasting equipments, sports items, testing equipment, under ATA carnet system. These goods are to be re-exported after the specified use is over.
(IV) Other changes for simplification and harmonisation or clarification of issues
i. To clarify that inter-state movement of goods like rigs, tools, spares and goods on wheel like cranes, not being

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els (or takeaways) will also attract 5% GST without ITC.
ii. Restaurants in hotel premises having room tariff of less than ₹ 7500 per unit per day will attract GST of 5% without ITC.
iii. Restaurants in hotel premises having room tariff of ₹ 7500 and above per unit per day (even for a single room) will attract GST of 18% with full ITC.
iv. Outdoor catering will continue to be at 18% with full ITC.
v. GST on services by way of admission to "protected monuments" to be exempted.
vi. GST rate on job work services in relation to manufacture of those handicraft goods in respect of which the casual taxable person has been exempted from obtaining registration, to be reduced to 5% with full input tax credit.
(B) Rationalization of certain exemption entries
i. The existing exemption entries with respect to services provided by Fair Price Shops to the Central Government, State Governments or Union Territories by way of sale of food grains, kerosene, sugar, edi

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tracts GST at the rate of 18%.
(C) Clarifications
i. It is being clarified that credit of GST paid on aircraft engines, parts & accessories will be available for discharging GST on inter-state supply of such aircraft engines, parts & accessories by way of inter-state stock transfers between distinct persons as specified in section 25 of the CGST Act.
ii. A Circular will be issued clarifying that processed products such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits & cashew nuts etc. fall outside the definition of agricultural produce given in notification No. 11/2017-CT(R) and 12/2017-CT(R) and therefore the exemption from GST is not available to their loading, packing, warehousing etc.
iii. A suitable clarification will be issued that (i) services provided to the Central Government, State Government, Union territory under any insurance scheme for which total premium is pai

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The following changes were recommended in the Composition Scheme on the basis of discussions held in the 23rd meeting of the GST Council held at Guwahati today.
GST
Dated:- 10-11-2017

The following changes were recommended in the Composition Scheme on the basis of discussions held in the 23rd meeting of the GST Council held at Guwahati today.
i. Uniform rate of tax @ 1% under composition scheme for manufacturers andtraders (for traders, turnover will be counted only for supply of

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Businesses Can Now Amend GST Transition Claims to Correct Errors and Ensure Compliance with Tax Regulations.
News
GST
Businesses can revise GST transition claim form now
TMI Updates – Hig

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GST Rate on Essential Goods Cut to 18% to Ease Consumer Costs and Boost Economic Activity.
News
GST
GST rate on mass consumption items cut to 18pc
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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Role of Authorised signatory other than primary authorised signatory
Query (Issue) Started By: – Sanjeev Sharma Dated:- 10-11-2017 Last Reply Date:- 14-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
One can add upto 10 authorised signatories other than primary authorised signatory. But I want to know, what will be the role of these Authorised signatories under GST working. Is it just for information?
Regards
Reply By Kishan Barai:
The Reply:
Its meant for level of importance given to a particular person, suppose in partnership firm, many also add power of attorney to a particular partner so his signature would be valid in bank or other case if required, so he would be considered as leader, same is the case with Autho

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Businesses can revise GST transition claim form now
GST
Dated:- 10-11-2017

New Delhi, Nov 10 (PTI) GST Network today said businesses can now make changes to the forms uploaded on the portal to claim transition credit.
"The facility to revise Form GST TRAN-1 declaration has been introduced on the GST Portal for taxpayers who had already filed it prior to November 9, 2017," GSTN said in a statement.
Form TRAN-1 declaration is to be filed by persons registered under GST la

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GST rate on mass consumption items cut to 18pc
GST
Dated:- 10-11-2017

Guwahati, Nov 10 (PTI) The GST Council today decided to reduce tax rate on a wide range of mass use items – from chewing gums to detergents to 18 per cent from current 28 per cent, Bihar Deputy Chief Minister Sushil Kumar Modi said.
The all-powerful council pruned the list of items attracting the top 28 per cent tax rate to just 50 from 227 previously, Modi told reporters here.
In effect, the council, in its 23rd meet today, cut rates on 177 goods.
Facing intense heat from opposition-ruled states over keeping mass used goods in the 28 per cent bracket which was meant for luxury and de-merit goods, the Council pruned the list to 50 as against 62 that was

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Reverse charge under GST on services
Query (Issue) Started By: – Nihal Shaikh Dated:- 10-11-2017 Last Reply Date:- 13-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Is services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. In this service Reverse gst is applicable? pls explain
Reply By KASTURI SETHI:
The Reply:
Pl.peruse the Table given below:-
GST Council decision dated 18-6-2017 with respect to

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Amortised cost of tool- inclusion in the value for GST
Query (Issue) Started By: – Ramaswamy S Dated:- 10-11-2017 Last Reply Date:- 22-3-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Erstwhile Excise law the cost of the amortised value of tool is to be added to arrive at the transaction value as per Section 4 read with Valuation rules.
Now under Section 15 of the CGST Act read with Rule 27 of the CGST Rules, it appears that the amortised cost ot the tool to be included in the value for GST.
GOI Twitter reply to my tweet also says Yes to be included.The tweets of GOI have a disclaimer
However, the customers mostly the MNC and auto giants are of the view that under the GST , the amortised cost of the tool is not includib

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we can argue that since the supplier has not incurred any expenditure in respect of the tool supplied free of cost amortized value of the tool need not be included in the transaction value. However the issue will get settled only through litigation.
Reply By CS SANJAY MALHOTRA:
The Reply:
Endorsed the views of Sh. Rajgopalan as is area of dispute.
Reply By Ramaswamy S:
The Reply:
The supplier himself manufactures the tool as per the design and specification of the customer. The tool so manufactured were used in the manufacture of components for the customer. Therefore, the amortised cost of the tool was added to the value of the component when the components were sold to the customer.
In the erstwhile law , for the tools exemption und

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FAQ on Immovable Property
GST
Dated:- 10-11-2017

Question: I am a resident of Delhi having no business in Delhi or elsewhere but I have a commercial property in NOIDA on which I receive a rent of ₹ 25 lakhs. Where should I take registration and what tax should I pay ?
Answer: As you do not have a place of business or a fixed establishment in UP (State where the your commercial property is located) you have to take registration in Delhi (State of your usual place of residence

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Problem in filing data in column 4B of GST 2
Query (Issue) Started By: – ICAT Natrip Dated:- 10-11-2017 Last Reply Date:- 11-11-2017 Goods and Services Tax – GST
Got 2 Replies
GST
We have paid Freight to the parties and these are liable to reverse charge. Some parties/supplier is inter-state. While filing details of the same (reverse charge) in column 4B of GST -2, when we select POS (Uttar Pradesh), automatically Ineligible ITC filed in column of Eligible for ITC.
We understand th

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GST UPDATE ON BOOKS IN GST REGIME
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 10-11-2017

Circular No. 11/11/2017-GST dated 20th October 2017 has been issued to clarify as follows:-
• In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher / person owning rights on intangible inputs and physical inputs like paper, ink, etc. belong to printing press, it would constitute as supply of service.
• In case of supply of printed envelopes, letter cards, printed boxes, tissues, napkins, wall paper etc. falling under Chapter 48 or 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs inc

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ng paid to the author. In the entire transaction, the tax is levied as follows in GST regime:-
• The printing press shall be paying the tax on the consideration received by it for printing the books by treating it as supply of services. As the outward supply is taxable, it will be able to avail the ITC which can be used for payment of tax.
• The publication house will suffer the incidence of tax charged by the printing press. However, it will not be able to avail the ITC as its outward supply namely – supply of books is exempted by virtue of entry no. 119 of Notification no. 2/2017-CT(Rate) dated 28.6.2017.
• The author receives the royalty, the tax on which is being paid by the publication house under reverse charge me

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PROCEDURE FOR PROCUREMENT OF SUPPLIES OF GOODS FROM ‘DTA’ BY ‘EOU’, ‘EHTP’, ‘STP’, ‘BTP’
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 10-11-2017

Deemed Exports
Section 147 of Central Goods and Services Tax Act, 2017 ('Act' for short) provides that the Government may, on the recommendations of the Council, notify certain supplies of goods as deemed exports, where goods do not leave India and payment for such supplies is received either in Indian rupees or in convertible foreign exchange, if such goods are manufactured in India.
Decision of GST Council
In the 22nd meeting of GST Council, held on 06.10.2017 at New Delhi decided to resolve certain difficulties being faced by exporters in the post GST regime, the Council decided that the supplies of goods by a registered person to EOUs etc., would be treated as deemed exports under section 147 of the Act. The refund of tax paid on such supplies can be claimed either by the recip

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e filed by the recipient of deemed export supplies. Notification No. 47/2017, dated 18th October, 2017 amends Rule 89 by substituting the new proviso for the third proviso to Rule 89 (1). The new proviso provides that in respect of supplies regarded as deemed exports, the application may be filed by-
* the recipient of deemed export supplies; or
* the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund.
Procedure and safeguards
Circular No. 14/14/2017-GST, dated 06th November, 2017 issued by the GST Policy wing prescribes the procedure and safeguards for supplies to EOU in terms of Notification NO. 48/2017, which is as follows-
* The recipient EOU unit shall give prior intimation in Form A bearing a running serial number containing the goods to be procured, as pre-approved by the Development Commissioner and the details of the supplie

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dress ofjurisdiction GST Officer;
* Sl No.
* Date of prior intimation given for procuring deemed export supplies;
* Details of registered person;
* Jurisdictional GST officer details of registered person;
* Invoice No. and date of registered person;
* Details of supplies received-
* Description;
* Value;
* Quantity;
* Amount of GST paid by supplier-
* Central Tax;
* State Tax/Union Territory Tax;
* Integrated Tax;
* Cess
* Date of endorsed copy of tax invoice by EOU;
* Removal for processing-
* Date and time of removal;
* Quantity
* Value
* Remarks (The goods removed for processing shall be accounted in a manner that enables the verification of input-output norms, extent of waste, scrap generated etc.,)
* Other removals/Returns
* Purpose of removal;
* Date & Time;
* Quantity
* Value
* Balance in stock
* Quantity
* Value
* The software for maintenance of digital records shall incorporate the feature of audit trail;
* The data e

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Refund of IGST paid on export of goods under-Rule 96 of CGST Rules
Public Notice No. 48/2017/CCP/JMR Dated:- 10-11-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER, CUSTOMS (PREV.), JAMNAGAR
'SARDA HOUSE', BEDI BUNDER ROAD, OPP. PANCHVATI,
JAMNAGAR – 361008
F, No. VIII/48-168/Cus-T/2017
Dated: 10.11.2017
Public Notice No. 48/2017/CCP/JMR
Subject: regarding.
Attention of all the Importers/exporters, Customs Brokers, members of the Trade and all other concerned is invited to this office Public Notice bearing no. 46/2017/CCP/JMR dated 12-10-2017 and Board Circular No. 42/2017- Customs dated 07-11-2017 on the above mentioned subject matter.
2. IGST Refunds for the export of goods in the month of August, '2017:

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Amendment in Jammu and Kashmir Goods and Services Tax Rules, 2017
SRO. 464 Dated:- 10-11-2017 Jammu and Kashmir SGST
GST – States
Jammu and Kashmir SGST
Jammu & Kashmir SGST
Government of Jammu and Kashmir
Finance Department
Civil Secretariat, Jammu
Notification
Jammu, the 10th November, 2017
SRO. 464 – In exercise of the powers conferred by section 164 of the Jammu and Kashmir Goods and Services Tax Act, 2017 (Act No.V of 2017), the Jammu and Kashmir Government on the recommendations of the council, hereby makes the following amendment in the Jammu and Kashmir Goods and Services Tax Rules, 2017, namely:-
(i) in rule 24, in sub-rule (4), for the words, figures and letters "on or before 31st October, 2017", the

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the powers conferred under section 37 of the Act, the supplier shall furnish the information relating to exports as specified in Table 6A of FORM GSTR-I after the return in FORM GSTR-3B has been furnished and the same shall be transmitted electronically by the common portal to the system designated by the Customs:
Provided further that the information in Table 6A furnished under the first proviso shall be auto-drafted in FORM GSTR-I for the said tax period.
(iv) In rule 96A, in sub rule (2) the following provisos shall be inserted. namely:-
"Provided that where the date for furnishing the details of outward supplies in FORM GSTR-I for a tax period has been extended in exercise of the powers conferred under section 37 of the Act,

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Regarding notifying certain goods at the tax rate 2.5 percent under UK-GST Act w.e.f. 18 Oct 2017
913/2017/9(120)/XXVII(8)/2017 Dated:- 10-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 913/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 10/11/2017
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 9 of the Uttarakhand Goods and Services Tax Act, 2017 (06 of 2017), on the recommendations of the Council, the Governor is pleased to allow to notify the State tax rate of 2.5 percent on intra-State supplies of goods, the de

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the Government of India or the Deputy Secretary to the State Government concerned to the effect 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 maybe, may allow in this regard.
Explanation-
(i) In this notification, "tariff item", "sub-heading" "heading" and "Chapter" Shall mean respectively a tariff item, heading, sub-heading and Chapter a

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Waiver the late fee payable FORM GSTR-3B for the months of August and September, 2017 by the due date
917/2017/9(120)/XXVII(8)/2017 Dated:- 10-11-2017 Uttarakhand SGST
GST – States
Uttarakhand SGST
Uttarakhand SGST
Government of Uttarakhand
Finance Section – 8
Notification No. 917/2017/9(120)/XXVII(8)/2017
Dehradun, Dated 10/11/2017
WHEREAS, the State Government is satisfied that it is expedient so to do in public interest;
NOW, THEREFORE, in exercise of the powers conferred

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Commissioner of Tax, GST Delhi East Versus M/s. Indian Railway Finance Corporation
Service Tax
2017 (11) TMI 1335 – DELHI HIGH COURT – [2018] 1 GSTL (VAT) 17 (Del)
DELHI HIGH COURT – HC
Dated:- 10-11-2017
SERTA 8/2017
Service Tax
MR. SANJIV KHANNA & MS. PRATHIBA M. SINGH JJ.
Appellant Through: Mr. Amit Bansal, Sr. Standing Counsel with Mr. Akhil Kulshrestha, Advocate.
Respondent Through: None
SANJIV KHANNA, J. (ORAL):
Having heard counsel for the appellant, we are not inclined to interfere with the impugned order, which records and affirms on the bona fide conduct of the respondent-assessee, M/s. Indian Railway Finance Corporation.
2. The respondent-Corporation, a Government of India Corporation, was established

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on 65 of Chapter-V of the Finance Act, 1994.
5. The stand taken by the respondent-Corporation was that as per their understanding, they were not liable to pay service tax on the aforesaid fee etc. payable to non-resident financial institutions. No service was rendered by these non-resident financial institutions in India.
6. Nevertheless, to avoid any dispute or controversy, the respondent Corporation had discharged the service tax liability as raised by the appellant amounting to Rs. 1,21,92,787/-. They had also paid interest of Rs. 23,96,774/- on the said amount.
7. The question raised in the present case relates to imposition of penalty under Section 78 of the Finance Act. The order-in-original itself records that the service tax on r

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t to evade payment of service tax, was satisfied. It is stated that Section 78 is pari materia with the proviso to Section 73, which provides for extended period for recovery. Payments made by the respondent Corporation were for the extended period.
9. The said argument proceeds on the assumption that since the respondent-Corporation had paid the service tax for the extended period without any contest, it should be held that the said Corporation has accepted that they had suppressed facts or contravened provisions of the Act/Rules with the intent to evade payment of service tax. The argument should be rejected. Goodness and precocious conduct of the respondent Corporation in making payment has to be appreciated and not condemned. The respo

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Sensex closes high on GST meet outcome hopes
GST
Dated:- 9-11-2017

Mumbai, Nov 9 (PTI) Stocks consolidated in a volatile session on Thursday as the Sensex closed in positive space after two sessions of fall, ahead of the outcome of the GST Council meet amid a good set of earnings from Tata Motors and others.
The 30-share Sensex, which had lost 512.38 points in the previous two sessions, edged up 32.12 points, or 0.10 per cent, to close at 33,250.93 after trading between 33,463.80

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IGST Input Credit on goods received from overseas OEM Supplier on LOAN
Query (Issue) Started By: – saravanan rengachary Dated:- 9-11-2017 Last Reply Date:- 13-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Sir,
Can we avail IGST input credit on the material IMPORTED for demonstration purpose on payment of duty. Please note that the imported material is received on LOAN basis. No foreign exchange is involved. However, applicable import duty is paid.
Please suggest.
Regards

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GST UPDATE ON ISSUANCE OF DEBIT NOTES AND CREDIT NOTES
By: – Pradeep Jain
Goods and Services Tax – GST
Dated:- 9-11-2017

Section 34 of CGST Act 2017 prescribes provisions related to issuance of debit notes and credit notes. The sub-section (1) and (2) to this section reads as follows:-
"(1) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to exceed the taxable value or tax payable in respect of such supply, or where the goods supplied are returned by the recipient, or where goods or services or both supplied are found to be deficient, the registered person, who has supplied such goods or services or both, may issue to the recipient a credit note containing such particulars as may be prescribed.
(2) Any registered person who issues a credit note in relation to a supply of goods or services or both shall declare the details of such credit note in the return for the mont

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above section uses the word "may". This shows that it is optional for the supplier to issue the credit note, but once issued, its details are supposed to be filed by the supplier in the return.
Further, section 34(3) & (4) of CGST Act prescribes the conditions related to issuance of debit notes. This section reads as follows:-
"(3) Where a tax invoice has been issued for supply of any goods or services or both and the taxable value or tax charged in that tax invoice is found to be less than the taxable value or tax payable in respect of such supply, the registered person, who has supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as may be prescribed.
(4) Any registered person who issues a debit note in relation to a supply of goods or services or both shall declare the details of such debit note in the return for the month during which such debit note has been issued and the tax liability shall be adjusted

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ion 34(3) is also clear that the debit note "SHALL" be issued by the SUPPLIER. In other words, section 34(3) gives exclusive power to issue the debit note to the supplier only. It nowhere states that the debit note can be issued by the recipient also.
However, when we look into the returns prescribed under GST law, it shows some other picture. GSTR-2 in which details of inward supplies is to be given reflects that the debit note as well as the credit note, both can be issued by the buyer/recipient of supply also. Thus, the return formats which are the parts of CGST Rules, 2017 are giving altogether different interpretation than what is suggested by the section 34. If there arises any dispute, which one will prevail in such case.
If there is any conflict between the interpretation given by the Act and interpretation given by the Rules, the Act will always have the precedence. This is known as “Gunpradhan principle” which has been laid down by the hon'ble Supreme Court in the

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ITC on GTA paid for outward transportation
Query (Issue) Started By: – GOPAL CHOWDHURY Dated:- 9-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
As under GST, GTA will be payable under reverse charge and forward charge notification was provided in that respect.
It was further clarified that ITC will be available for the RCM paid under reverse charge under section 9(3) of the CGST Act, 2017 and not on the forward charge.
in this regard I want to know, can a manufacturing company avail ITC on the GTA paid by them for outward transportation.
As under erstwhile law ITC on outward transportation is not allowed.
kindly let me know.
Reply By KASTURI SETHI:
The Reply:
In pre-GST

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ly of goods and services or both…
"(i)………….. except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply"
As per this provision no where it allows ITC of GTA services used for outward supplies, but as still there is nothing has come out from ministry yet to understand that ITC of GTA is not available on outward supply, so may be manufacturer can claim.
If some other expert has some other expert views on the same kindly let me know.
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
First of all it is Section 17(5)(b) and N

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Reverse charge applicable when received from unregistered GTA \Advocate
Query (Issue) Started By: – Yatin Bhopi Dated:- 9-11-2017 Last Reply Date:- 10-11-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear experts
Recently reverse charge in case of supplies from unregistered supplier has been exempted till 31st March 2018 my query is:
If GTA \ advocate is not registered under GST and if registered person receives services from these unregistered supplier, are we need to pay G

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Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
PUBLIC NOTICE NO. 128/2017 Dated:- 9-11-2017 Trade Notice
Customs
OFFICE OF COMMISSIONER OF CUSTOMS (Export-II)
NEW CUSTOM HOUSE, BALLARD ESTATE, MUMBAI-400 001
F.No.S/26-Misc-54/2017 DBK
Date: 09.11.2017
PUBLIC NOTICE NO. 128/2017
Subject: Refunds of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
Attention of all the importers, exporters, customs brokers, and other stake holders is invited to Board Circular No 42/2017-Customs, dated 7th November 2017 on the above subject.
2. The GST Council in its 22nd Meeting had approved a major relief package for exporters. The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. The Council approved that by 10.10.2017 the refund of IGST paid on goods exporte

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where the shipping bill number quoted in GSTR 1 either does not exist or it pertains to another exporter. In respect of these claims, the only way out is to amend the GSTR 1(Amendments to taxable outward supply details furnished in returns for earlier tax periods) and enter the correct shipping bill number. In these cases, the amendments for information furnished in GSTR 1 for July 2017 need to be filed in Table 9A of GSTR 1 for August 2017. GSTN has been asked to provide for immediate implementation of this Table so that all such claims can be processed once amendment is filed.
ii) Invoice number and IGST paid amount mis-match
Analysis of data revealed that exporters have quoted different invoice numbers for GST and Customs purposes. Also, IGST paid amount indicated in GSTR 1 is not tallying with IGST paid amount indicated in shipping bill. As the same transaction is being reported under GST Act and under Customs Act, the exporters may take care to ensure the details of invoice,

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supplementary EGM online for the consignments exported in July 2017 latest by 15th November 2017. For subsequent months also, shipping lines operating in New Custom House must ensure that they invariably file the Gateway EGM online. It is hereby informed that in cases, where supplementary EGM have been filed successfully, refunds have been either given or under process for quick disbursement.
iv) Wrong Bank Account given to Customs
In some cases, bank account details available with Customs have been invalidated by PFMS. Reports on such accounts / IECs have been uploaded on homepage of Zone-I website i.e. http://www.mumbaicustomszone1.gov.in (in the section “miscellaneous” under heading “Accounts details IEC wise rejected by PFMS (For Drawback, ROSL, Export IGS Refund Claim)”. Exporters are again advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI system. Attention of exporters is also invited to Public Notice No 123/2017, da

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pproved the GST rate of 0.1% for supplies to merchant exporters and Notification No. 41/2017- Integrated Tax (Rate), Notification No. 40/2017- CGST (Rate) and Notification No. 40/2017-UT GST (Rate), all dated 23rd October, 2017 have been issued to that effect. The said benefit is subject to the conditions mentioned in aforementioned notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme:
i) The Name and GSTIN of the Registered Supplier should be provided against each item in “Third Party” details column of Shipping Bill. The GST Invoice details of the registered supplier of each item should be declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary changes have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions.
ii) Further in case of an export consignment containing multiple supplies by r

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Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017
Public Notice No. 32/2017 Dated:- 9-11-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS,
CUSTOM HOUSE, AHMEDABAD – 380009.
F.N0. V111/48-154/Cus/T/2017
Dated: 09.11.2017
Public Notice No. 32/2017
Subject:- Refund of IGST paid on export of goods under Rule 96 of CGST Rules, 2017- Reg.
Attention of exporter/Customs Broker/Shipping lines/Shipping Agents is invited to the Board's Circular No. 42/2017-Customs dated 07.11.2017 issued vide F.NO. 450/119/2017-cus IV(Pt-l) wherein guidelines have been issued for cases of IGST refunds that has not been disbursed due to errors in the EGM/GSTR-1 returns/Shipping Bill.
A). IGST refunds for the export of goods in the month of July, 2017:-
i) Incorrect SB number in GSTR-1
There are cases where the shipping bill number quoted in GSTR-1 either does not exist or it pertains to another exporter. In respect of these claims, the only

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formation furnished in Export General Manifest (EGM) vis-a-vis shipping bill or non-filling of EGM in certain cases, compliance of exported out of India requirement in Rule 96(2) of Central Goods and Services Tax (CGST) Rules, 2017 remained unfulfilled. It is also ensured that all the shipping lines operating in ICDS/Gateway Ports file EGM online. All ICDs and Gateway Ports have already been instructed to ensure that shipping lines file supplementary EGM online for consignments exported in July 2017 by 31st October 2017. For subsequent months also, shipping lines must ensure filling of EGM at Gate way Port
iv Wrong Bank Account given to Customs
In some cases, bank account details available with Customs have been invalidated by Public Financial Management System (PFMS). Exporters are advised that if the account has not been validated by PFMS, they must get their details corrected in the EDI System. Exporters are also advised not to change their bank account details frequently to av

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notifications. The merchant exporters are advised to take following precautions to avail the benefit of the scheme;
i) The Name and GSTIN of the Registered Supplier should be provided against each item in Third party details column of Shipping Bill. The GST invoice details of the registered supplier of each item should declared in the ARE Certificate and Date columns in the Shipping Bill format. Necessary change have already been done in ICES application. The third party details would be printed in the shipping bill copies for fulfillment of the notification conditions.
ii) Further in case of an export consignment containing multiple supplies by registered suppliers, the registered recipient (merchant exporters) need to provide details of all registered suppliers and corresponding invoices against each item in the Shipping Bills.
iii) For the purpose of above mentioned notification concerning supply to registered recipient at concessional GST, registered principal place of busine

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