6913

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

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6802

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

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4419

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

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9503

9503
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Toy balloons made of natural rubber latex
 
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Notes:
As amended vide Notification No. 01/2021 – Integrated Tax (Rate) dated 2-6-2021 w.e.f 2-6-2021, before it was read as:
4016 or 9503
Toy balloons made of natural rubber latex
 
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Notes:
As amended by notification no. 43/2017- Integrated Tax (Rate) dated 14-11-2017 w.e.f. 15-11-2017, before it was read as,
9601
Worked corals oth

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4601,4602

4601,4602
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
 
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Notes:
Renumbered from 198A to 198AA vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019
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Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
Grass, leaf or reed or fibre products, including mats, pouches, wallets

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0802

0802
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Walnuts, whether or not shelled
 
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Notes:
As Inserted vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017
Schedules

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Sale of Old Car

Sale of Old Car
Query (Issue) Started By: – Jatinder Kumar Dated:- 26-9-2017 Last Reply Date:- 30-9-2017 Goods and Services Tax – GST
Got 7 Replies
GST
Dear Experts,
We have car in the name of partner (show in partnership firm accounts) so sale of such car to dealer (Selling-Purchasing old / new cars) will attract gst and if yes at what rate.
We also purchase new car from dealer after adjustment of old car price.
Thanks & Regards,
Jatinder Kumar
Reply By Ramaswamy S:
The Reply:
sale of old car by an individual to a dealer (or exchange) do not attract GST. Please refer FAQ and also twitter reply on the same.
Reply By Ramaswamy S:
The Reply:
However, if the sale is in the course of business (disposal), GST is payable attr

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FREQUENTLY ASKED QUESTIONs (FAQs) FOR HOTEL AND RESTAURANT

FREQUENTLY ASKED QUESTIONs (FAQs) FOR HOTEL AND RESTAURANT
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 26-9-2017

* Will GST be charged on actual tariff or declared tariff for accommodation services?
Ans. Declared or published tariff is relevant only for determination of the tax rate slab. GST will be payable on the actual amount charged (transaction value).
What will be GST rate if cost goes up (more than declared tariff) owing to additional bed?
Ans. GST rate would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the entire amount charged from the customer.
For example, if the declared tariff is ₹ 7000 per unit per day but the amount charged from the customer on account of extra bed is ₹ 8000, GST shall be charged at 18% on ₹ 8000.
Where will the declared tariff be published?
Ans. Tariff declared anywhere, say on the websites through which business is being pro

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notification No. 11/2017-Central Tax (Rate) dated the 28th June 2017 entry 34, GST on the service of admission into casino under Heading 9996 (Recreational, cultural and sporting services) has been levied @ 28%.
Since the Value of supply rule has not specified the method of determining taxable amount in casino, Casino Operators have been informed to collect 28% GST on gross amount collected as admission charge or entry fee. The method of levy adopted needs to be clarified.
Ans. Relevant part of entry 34 of the said CGST notification reads as under:
“Heading 9996 (Recreational, cultural and sporting services) – …
(iii) Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merrygo rounds, go-carting, casinos, race-course, ballet, any sporting event such as Indian Premier League and the like. – 14%
(iv)…
(v) Gambling. – 14 %”
As is evident fr

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ration: If entire bet value is ₹ 100, GST leviable will be ₹ 28/-.
Whether for the purpose of entries at Sl. Nos. 34(ii) [admission to cinema] and 7(ii)(vi)(viii) [Accommodation in hotels, inns, etc.], of Notification No. 11/2017-CT (Rate) dated 28th June 2017, price/ declared tariff includes the tax component or not?
Ans. Price/ declared tariff does not include taxes.
Whether rent on rooms provided to inpatients is exempted? If liable to tax, please mention the entry of CGST Notification 11/2017-CT(Rate)?
Ans. Room rent in hospitals is exempt.
What will be the rate of tax for bakery items supplied where eating place is attached – manufacturer for the purpose of composition levy?
Ans. Any service by way of serving of food or drinks including by a bakery qualifies under section 10 (1) (b) of CGST Act and hence GST rate of composition levy for the same would be 5%.
Whether home stays providing accommodation through an Electronic Commerce Operator (ECO), below th

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ishment. The slabs of GST rates applicable are given in the table below:
S. No.
Declared Tariff (per unit per day)
GST rates applicable
1.
Less than ₹ 1000
Nil
2.
₹ 1000 and above but less than ₹ 2500
12 %
3.
₹ 2500 and above but less than ₹ 7500
18 %
4.
More than ₹ 7500
28 %
How will the rates be affected if a Hotel/ Club etc. provides discount on the declared tariff(s)?
Ans. The GST rates applicable on all accommodation establishments (hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes) depends on the declared tariff per unit per day by the respective establishment.
If a discount is provided, then the slab of GST rate applicable (as per table above) will remain the same, however, the rate would be charged on the actual tariff charged.
E.g. If a room costs ₹ 10,000/- per day and 40% discount is available on the same, then GST rate of 28% (for tariff of &#8

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ndal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises
18%
7.
All other services not specified elsewhere
18%
How is the present system different from GST?
Ans. It is an indisputable truth that the introduction of GST will affect the F&B and the Restaurant and Hospitality industry in a considerable manner, and will bring about wide changes in the present system that prevails in the industry.
Under the present system, if the total restaurant bill is ₹ 100, then the service tax is charged at the rate of 15%, only on 40% of the total bill amount. This means the effective rate of service tax is 6%. Other than this, VAT is applicable on 60% of the bill amount.
After the GST comes into the picture, the entire amount shall be liable for GST. The GST rules require that there will be two different types of GST levied on each transaction – State GST and Central GST. The rates of these two taxes are finalized by the

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e is a lowdown on the new rates:
* Restaurants with a turnover of less than ₹ 75 lakh will be levied a tax rate of 5 percent.
* Non-AC restaurants will have a 12% tax rate.
* AC restaurants will have to shell out 18% tax.
* Also, five-star restaurants will be charged a luxury tax of 18 percent.
* Hotels, lodges with tariffs less than ₹ 1,000 will be taxed at 0%.
* Hotel lodges with tariffs between ₹ 1,000- ₹ 2,500 will be charged 12% tax
* Hotel lodges with tariffs between ₹ 2,500- ₹ 7,500 will be charged 18% tax.
* Hotel lodges with tariffs more than ₹ 7,500 will be charged 28% tax.
What is Input Tax Credit?
Ans. For taxes to be paid at the previous stage of the supply chain, Input Tax Credit is granted. This is done to ensure that the tax is levied only on the amount of value addition at each stage of the supply chain.
For instance, a restaurant owner would get credits for the taxes paid on the raw materials purchased w

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ms of both manufacture and consumption.
* There would be more transparency in business, as everything, from the purchase to the sale of the product or service would be documented.
How would GST affect you as a restaurant owner?
Ans. Restaurant owners have more reason to cheer in the GST regime. Under the earlier tax regime, restaurant business owners did not get any option to adjust the output service tax liability with the credit of input VAT on goods consumed. However, under the new regime both these taxes will get subsumed into GST and thus irrespective of goods and services, the credit of input will be available for adjustment against the output liability. This will further optimize the working capital of these restaurants and in turn, consumers can expect a more superior quality of food and services.
Raw materials can be procured at subsidized rates from agriculturalists and farmers at a single stroke instead of owners having to negotiate taxes shall remain uniform throug

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increase in liquor costs, and overall this may have a damaging impact on the sales price, therefore placing the customer at a crossroads upon purchase of alcohol.
A registered person is sending semi-cooked food from his manufacturing unit at Gurugram to his branch in Delhi. Is he required to pay any tax?
Ans. In accordance with the provisions of section 25(4) of the CGST Act, 2017, branches in different States are considered as distinct persons. Further, as per Schedule I, this constitutes supply made in the course or furtherance of business between distinct persons even if made without consideration. As it is an inter-State supply, the registered person is required to pay IGST.
A registered person is supplying manufactured food products to another person. Transportation charges are required to be paid by the supplier but are actually paid by the recipient. Whether this transportation charges would be added in the supply value?
Ans. If the supplier is liable to pay any amount

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ct, 2017, credit of eligible duties and taxes in respect of only inputs / input services in transit during transition from Pre-GST to Post-GST is allowable. This is subject to the condition that the tax on such supply is paid under the existing law and the recipient records this receipt in his books of accounts within thirty days of the appointed day.
Is Atta / Maida/ Besan supplied in bulk liable to tax under GST?
Ans. Outward supply of these goods if affected without registered brand name is exempt under GST. However, if the outward supply is made under a registered brand name and put up in unit container then it would be liable to tax @ 5%.
Case Study: Caterpillar is a restaurant cum bar in Kolkata. It has successfully migrated to GST. While the first floor area of the restaurant is air conditioned and supplies food as well as liquor, the ground floor serves only food and is non-air-conditioned. Cater pillar wants to know,-
Whether they will charge GST @ 12% on supplies mad

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t of even IGST paid where such goods are procured from outside the State against a tax invoice.
Whether they will be eligible for ITC on crockery items purchased locally in the month of March, 2017 paying VAT of ₹ 72,500/-. The goods have been shown as business assets.
Ans. If the State VAT law allowed ITC on such goods, the credit was available on the date of purchase. Section 140(1) of the SGST Act, 2017 allows them to carry forward the credit on account of VAT.
Whether they can opt for composition (last year their turnover was more than rupees one Crore)?
Ans. No. they are not eligible for composition levy as they are also supplying liquor.
Can they issue separate series of tax invoices for their supplies from first floor, ground floor and takeaway counter?
Ans. In accordance with the provisions of Rule 46(b) of the CGST Rules, 2017 the tax invoice need to be serially numbered not exceeding sixteen characters, in one or multiple series. As such, they can issue d

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r cycle. (This relates to Online cab aggregators like Ola or Uber)
* Services by way of providing accommodation in hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes (This relates to Online Travel Agents like MakeMyTrip or Oyo Rooms)
What shall be the rate of tax to be paid by the electronic commerce operator under the reverse charge?
Ans. For cab services, the GST rate is 5%/12% whereas for travel booking operators it would depend upon the service that you have consumed. (Different for airlines, budget hotels, luxury hotels etc)
Is the tax is payable under reverse charge in all the scenarios for the cab service?
Ans. No, the following has to be kept in mind:-
* The services are though electronic commerce operator. (Since the reverse charge is to be paid by the electronic commerce operator)
* The services relate to the transport of passenger and not goods.
I booked a room via an Online Travel Agent (say Ma

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ec 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of sec 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the Income-tax Act:
Provided that nothing contained in (b) of this exemption shall apply to,-
(i) renting of rooms where charges are INR 1000/- or more per day;
(ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are INR 10,000/- or more per day;
(iii) renting of shops or other spaces for business or commerce where charges are INR 10,000/-or more per month.
15. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or equivalent.”
Whether GST is payable under reverse charge mechanism in respect to procurements from the un

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C on hotel , conveyance & other related services are explained.
Dated: 28-9-2017
Reply By UmeshC Pandey as =
Dear Sir,
What will be GST rate if cost goes up (more than declared tariff) owing to additional bed?
Ans. GST rate would be determined according to declared tariff for the room, and GST at the rate so determined would be levied on the entire amount charged from the customer.
For example, if the declared tariff is ₹ 7000 per unit per day but the amount charged from the customer on account of extra bed is ₹ 8000, GST shall be charged at 18% on ₹ 8000.
Query : What amount we have to show on GST Return ?
And if we will show full amount means ₹ 8,000.00 and GST Charge @ 18% then We have to create 1 Invoice of whole amount ?
Also some few question :-
1- In accodomation services on Intra state but client come from different different states then we have to charges CGST & SGST or IGST ?
2- Because our service is to Un-Registered (Customer) so will we

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Impact of GST on Import Export Market

Impact of GST on Import Export Market
By: – Ankush Sachdeva
Goods and Services Tax – GST
Dated:- 26-9-2017

India's exports sprouted at its swift pace in these recent years by 4.6% to $ 284.55 billion during the financial year 2016-17, regardless of the demonetisation ferry that actually decelerate domestic economic activity since November.
In March, exports had risen to a hoop from 26.6% to $28.23 billion after clocking a 16.5% jump in February, government surveys also showed that shipment of petroleum products jumped by 70% while engineering goods were up by 48%. India's rank is 19th out of 30 top exporters worldwide shows the predominance of our export industry. That is why the impact of GST on Export industry is very noteworthy.
* What is GST
In simple words, we can say that GST is a tax that is levied on the consumption that is enforced on manufacture sale and consumption of goods & services at a national level. This kind of tax will remain same for all indirect

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tax credit in GST
The GST will able to assuage the cascading effect of the numerous taxes under the current system of tax. The prerequisite of input tax credit will be accessible to exporters even in the case of state taxes (SGST), which is basically not available to the exporters under the previous tax regime. In other words, one can say that, an input tax credit explicit that while paying tax on the output, one can accentuate the tax that has already been paid on inputs. Accordingly, one does not pay the same tax twice and alternative he can pay only the amount of tax on the value addition done.
This consideration by the government will bring down the costs of inputs and the amount of taxes paid by the exporters. Ultimately this will reduce costs and act as an incentive for the exporters.
* Spectacular benefits to the exporters:
One of the major benefit to the exporters is that by the incorporation of Central and State taxes in GST with intact set-off on input goods and service

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mption is explicit as a percentage of the total turnover of the exporter. This will lead to increased benefits to the exporters.
* Looking Towards the duty drawback scheme
As far as the duty drawback scheme is concerned, the major advantage of this scheme is that the exporters can easily get the refund of the customs and excise duties that are paid on the imported items. The GST legislation has specified the limitation on some of the imported items. So, inference can be drawn that you will get refund of the taxes paid on both imported as well as domestic inputs. This will ultimately benefit the small exporters who are placed in the remote areas where availability of raw material become a headache for these traders.
* Zero GST rate on exports
This factor will impact the industry in a constructive mode. The complaints of exporters have been meticulously handled, and the aggregate impact of these measures is going to fabricate Indian exports more competitive in the international mar

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paid during the import will be available as a credit under the “Import and Sale” model. Also, the refund of SAD is available after complying with rules under the Indian law.
Number of forms to present to get excise tax and sales or VAT refunded
There are four different kinds of forms that are required to be submitted for the refund of the excise and sales tax and they are: –
* C-Form
* F-Form
* H-Form
* ARE 1- Form
Forms required under GST regime of tax for the refund on exports
ARE 1- Form is a form that is submitted to the concerned department for the refund of imports but not it has been removed after the introduction of GST except in cases of commodities to which provisions of Central Excise Act would continue to be applicable.
As discussed earlier that after implementation of GST regime exports would be reckoned at zero-rated supply. Any person asking for the GST refund on exports have the following options namely:
(a) Any person can provide goods or services under

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Interest on delayed payment of tax – Section 50 of CGST, 2017

Interest on delayed payment of tax – Section 50 of CGST, 2017
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 26-9-2017

Introduction: This article discusses in detail about interest payable on late payment of tax liability under GST.
Every person who is liable to pay tax under GST fails to pay the tax or any part thereof to the Government within the due date then he shall pay on his own, interest at 18% or 24% P.A. on outstanding tax liability.
Further, the interest shall be calculated from the day succeeding the day on which such tax was due to be paid.
Vide notification no 13/2017 – Central Tax dated 28th June 2017, interest rate on late payment of GST under section 50 of CGST Act as below:
* Interest

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ys default (31 days, we shall not count 20th may)
* Outstanding tax (Which is ₹ 10 lakh)
Hence, interest on late payment of tax will be ₹ 15,287/- (10 lakh*18%*31/365).
Example -2
Suppose for month of July
Output GST=100000
Input GST=80000
GST payable=20000
This 20000 we have to pay by 20 August (20 of Next Month)
In case we pay the same on 24 August, we are 4 days late
Interest will be calculated as follows
=20000*4/365*18%=39.45
Interest will be rounded off to 39
Total amount payable =20000+39=20039
The author is a practising CA based in Delhi and is registered Insolvency Professional. He can be reached at cavinodchaurasia@gmail.com , Mob. +91 9953587496.
Scholarly articles for knowledge sharing by authors,

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J.K. Mittal & Co. and Legalance IP Corp LLP Versus Union of India & Ors.

J.K. Mittal & Co. and Legalance IP Corp LLP Versus Union of India & Ors.
GST
2018 (3) TMI 1075 – DELHI HIGH COURT – [2017] 1 GSTL 38 (Del)
DELHI HIGH COURT – HC
Dated:- 26-9-2017
W. P. (C) 5709/2017 and CM APPL. 23814/2017 & CM APPL. 34653/2017
GST
S. Muralidhar and Prathiba M. Singh, JJ.
Mr. J. K. Mittal, petitioner in person with Mr. Rajveer Singh, Advocate.
Mr. Sanjeev Narula, CGSC with Mr. Abhishek Ghai, Advocate for R-1 & 3.
Ms. Priyanka Rani, Legal Assistant for Re

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Period for submitting the declaration in FORM GST TRAN-1 is extended till 31st October, 2017

Period for submitting the declaration in FORM GST TRAN-1 is extended till 31st October, 2017
18/2017 Dated:- 26-9-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 18/2017
CCT's Ref No. A(1)/120/2017
Dt. 26-09-2017
In exercise of the powers conferred by rule 117 of the Telangana Goods and Services Tax Rules, 2017 read with section 168 of the Telangana Goods and Services Tax Act, 2017, on th

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