Goods and Services Tax

The Haryana Goods and Services Tax (Ninth Amendment) Rules, 2017.
106/ST-2 Dated:- 18-10-2017 Haryana SGST
GST – States
Haryana SGST
Haryana SGST
HARYANA GOVERNMENT
EXCISE AND TAXATION DEPARTMENT
Notification
The 18th October, 2017
No. 106/ST-2.- In exercise of the powers conferred by section 164 of the Haryana Goods and Services Tax Act, 2017 (19 of 2017), the Governor of Haryana hereby makes the following rules further to amend the Haryana Goods and Services Tax Rules, 2017, namely:-
1. (1) These rules may be called the Haryana Goods and Services Tax (Ninth Amendment) Rules, 2017.
(2) They shall come into force on the date of their publication in the Official Gazette.
2. In the Haryana Goods and Services Tax Rules, 2

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ns of sub-rule (4) of rule 44 within a period of ninety days from the day on which such person commences to pay tax under section 10:
Provided that the said persons shall not be allowed to furnish the declaration in FORM GST TRAN-1 after the statement in FORM GST ITC-03 has been furnished.”;
3. In the said rules, after rule 46, the following rule shall be inserted, namely:-
“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, he may issue a single “invoice-cum-bill of supply” for all such supplies.”;
4. In the said rules, in rule 54, in sub-rule (2),
(a) for the wo

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iod of the quarter prior to opting to pay tax under section 10.”;
6. In the said rules, in FORM GST CMP-02, for the words, figures and brackets “See rule 3(2)”, the words, figures, brackets and letter “See rule 3(3) and 3(3A)” shall be substituted;
7. In the said rules, in FORM GSTR-1, for Table 6, the following shall be substituted, namely:-
“6. Zero rated supplies and Deemed Exports
GSTIN of recipient
Invoice details
Shipping bill/ Bill of export
Integrated Tax
Cess
No.
Date
Value
No.
Date
Rate
Taxable value
Amt.
1
2
3
4
5
6
7
8
9
10
6A. Exports
6B. Supplies made to SEZ unit or SEZ Developer
6C. Deemed exports
“;
8. In the said rules, in FORM GSTR-1A, for Table 4, the following shall be substituted, namely:-

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The Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2017.
47/2017-State Tax Dated:- 18-10-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
FINANCE DEPARTMENT.
Sachivalaya, Gandhinagar.
Notification No. 47/2017-State Tax
Dated the 18th October, 2017.
No.(GHN-113)GSTR-2017(12)-TH:- In exercise of the powers conferred by section 164 of the Gujarat Goods and Services Tax Act, 2017 (Guj.25 of 2017), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Gujarat Goods and Services Tax (Tenth Amendment) Rules, 2017.
(2) They shall come into force from 18th day of October, 2017.
2. In

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,
(a) 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 d

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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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