Goods and Services Tax

Amendment in the order number F.16 (21) Tax/Juris(GST)/CCT/2017/3261 dated 11.07.2017,
F.No.16(21)Tax/Juris(GST)/CCT/2017/3697 Dated:- 12-9-2017 Rajasthan SGST
GST – States
Rajasthan SGST
Rajasthan SGST
GOVERNMENT OF RAJASTHAN
COMMERCIAL TAXES DEPARTMENT
ORDER
Jaipur, dated September 12, 2017
In exercise of the powers conferred by sub-section (1) of Section 5 of the Rajasthan Goods and Services Tax Act, 2017 (Act No. 9 of 2017) I, Alok Gupta, Commissioner of State Tax, Rajasth

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GST Council Updates Tax Rates, Exemptions, and Procedures to Enhance Compliance and Provide Clarity for Businesses and Consumers.
News
GST
GST Council Decisions – GST on goods and services –

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credit note and debit note
Query (Issue) Started By: – Ramakrishnan Seshadri Dated:- 11-9-2017 Last Reply Date:- 12-9-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Dear Sir,
Good Morning to all experts
We request your clarification on raising debit notes and credit notes under GST regime.
Debit Note:-
We receive parts from our suppliers. On some supplies there is some shortage of parts. In this stage how we have to take into account and whether we have to raise debit note for shortage and based on our debit note our supplier will raise credit note. Is this correct or not. Same is for part rejections also.
Who has to upload the details in the gst returns for this shortage /rejections either us or the supplier.
Reques

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rged 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." The details to be given in the credit note are given in rule 53 (1) of CGST Rules, 2017. The details of credit notes issued shall be given under Column 9 of GSTR-1. The details are to be uploaded by the registered person who issues credit/Debit note.
According to Section 34 (2) of CGST Act, 2017 " any registered person who issues a credit

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supplied such goods or services or both, shall issue to the recipient a debit note containing such particulars as may be prescribed." The details to be given in the debit note are given in rule 53 (1) of CGST Rules, 2017. The details of debit notes issued shall be given under Column 9 of GSTR-1
Section 34 (4) of CGST Act, 2017 stipulates that " 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 in such manner as may be prescribed."
Reply By KASTURI SETHI:
The Reply:
Dear Querist,
Either you may issue debit note or your

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Decisions taken on Services – 21st GST Council Meeting, 9th September, 2017
GST
Dated:- 11-9-2017

The following decisions were taken by the GST Council at its 21st meeting held in Hyderabad on 9th September, 2017. The information is being uploaded immediately after the GST Council's decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.
1, To reduce the rate of GST on following services from 18% to 12%:
Services provided to the Government, a local authority or a governmental authority by way of construction, erect

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GST on Director’s Remuneration
By: – CA.VINOD CHAURASIA
Goods and Services Tax – GST
Dated:- 11-9-2017

Introduction: This article discusses in detail about GST on Services of director i.e. sitting fees, commission etc.
Taxability
The government has power u/s 9(3) of CGST Act & u/s 5(3) of IGST Act, to notify the levy of GST on RCM basis on goods or services.
Vide entry no. 6 of notification no. 13 of CGST dated 28th June 2017 & entry no. 7 of notification no. 10 of IGST dated 28th June 2017, Government had notified that any services supplied by a director of a company to the said company would be covered under reverse charge.
Below are the related links.
Notification No. 13/2017-Central Tax (Rate) New Delhi, the 28th June, 2017
Notification No. 10/2017-Integrated Tax (Rate) New Delhi, the 28th June, 2017
The relevant portion of the notifications is as below:
Sl.No.
Category of Supply of Services
Supplier of service
Recipient of Service
(1)
(2)
(3)

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he CGST Act.
Therefore, there are two cases in which the RCM is applicable:
* Supplies notified by Government u/s 9(3)
* Taxable Supplies by unregistered person to registered person
In case of RCM, the liability to pay tax is on the recipient of supply of goods and services instead of the supplier of such goods or services in respect of notified categories of supply.
As the director's services are covered under section 9(3), the liability to pay tax is on the recipient company despite of the fact the turnover from director's services exceeds ₹ 20L or 10L.
Are directors are liable for GST registration ?
As per notification no. 5/2017 – Central Tax dated 19th June, 2017, Government has specified that the persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis by the recipient of such goods or services or both under sub-section (3) of section 9 of the said Act as the category

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t to IGST and intra-state supplies are subject to CGST and SGST.
Tax needs to be paid in the state where supply takes place, thereupon which it would land up in the hands of destination state government.
The principles of determining the nature of supply (i.e. inter state supply or intra state supply) remain the same in case of RCM as well since the government has merely chosen the recipient of goods/services as the point of convenience from the point of view of better compliance with the law.
Section 7 of the IGST Act states that where the location of the supplier and the place of supply are located in two different states or UTs, the transaction shall be an inter-state supply.
Section 8 of the IGST Act states that where the location of the supplier and place of supply are located in the same state or UT, the transaction will qualify as an intra-state transaction.
Place of supply
Section 12(2)(a) of the IGST Act determines place of supply as the location of person where the s

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rest. The directors may be meeting, say at a place other than the place of corporate governance. They may meet, for a change, at a holiday destination. However, the meeting is for discussion of matters of corporate governance. The discussions held in board meeting is not restricted to a particular place but governing decisions are taken for benefit of entity as whole. Therefore, no matter where they meet, the meeting still discusses matters pertaining to the company, and therefore, the usual place of corporate governance should still be taken as the place of supply.
Location of supplier in case of director services
As per section 2(15) of IGST Act, “location of the supplier of services” means,-
(a) where a supply is made from a place of business for which the registration has been obtained, the location of such place of business;
(b) where a supply is made from a place other than the place of business for which registration has been obtained (a fixed establishment elsewhere), th

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Extension Of Time Limit For Filing Gstr-1, Gstr-2 And Gstr-3
NO. (1-I/2017) Dated:- 11-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
GOVERNMENT OF KARNATAKA
FINANCE SECRETARIAT
NOTIFICATION NO. (1-I/2017)
[NO. KGST. CR. 01/17-18], Bengaluru
dated: 11-9-2017
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and in supersession of Notification (1-H/2017) dated the 5th September, 2017, published in the Karnataka Gazette, Extraordinary, No. 868 in Part-IVA, dated 6th September, 2017, except inrespects of thing

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3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees
Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees
Upto 10th October, 2017
2.
GSTR-2
All
1 [ Upto 30th November, 2017]
3.
GSTR-3
All
2 [ Upto 11th December, 2017]
Explanation.- For the purposes of this notification, the expression "turnover" has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequently notified in the Official Gazet

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Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
14/2017 Dated:- 11-9-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 14/2017
CCT's Ref No. A(1)/116/2017
Dt. 11-09-2017
In exercise of the powers conferred by the second proviso to sub-section (1) of Section 37, first proviso to sub-section (2) of Section 38 and sub-section (6) of Section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) and in supersession of earlier notifications No. 4/2017, dt. 19-08-2017, 5/2017, dt. 19-08-2017 and 6/2017, dt. 19-08-2017, the Commissioner, on the recommendations of the Council, hereby exte

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Last Date for filing of return in FORM GSTR-6
13/2017 Dated:- 11-9-2017 Telangana SGST
GST – States
Telangana SGST
Telangana SGST
GOVERNMENT OF TELANGANA
COMMERCIAL TAXES DEPARTMENT
TGST Notification No. 13/2017
CCT's Ref No. A(1)/115/2017
Dt. 11-09-2017
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Telangana Goods and Services Tax Act, 2017 (23 of 2017) (hereafter in this notification referred to as “the said Act”), the Co

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Extends the time limit for furnishing the details or return GSTR-1, GSTR-2, GSTR-3.
26/2017-State Tax Dated:- 11-9-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 26/2017-State Tax
The 11th September, 2017
No. GST/24/2017.- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Arunachal Pradesh Goods and Services Tax Ac t, 2017 (7 of 2017) and in supersession of notifications No. 17/2017 – State Tax, dated the 31st August, 2017, No. 18/2017 – State Tax

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Waiver the late fee payable under section 47 of the said Act, all registered persons who failed to furnish the return in FORM GSTR – 3B for the month of July, 2017.
25/2017-State Tax Dated:- 11-9-2017 Arunachal Pradesh SGST
GST – States
Arunachal Pradesh SGST
Arunachal Pradesh SGST
GOVERNMENT OF ARUNACHAL PRADESH
DEPARTMENT OF TAX & EXCISE
ITANAGAR

Notification No. 25/2017-State Tax
The 11th September, 2017
No. GST/24/2017.- In exercise of the powers conferred by section 12

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Seeks to extend the time limit for filing of GSTR-6.
01-J/2017 Dated:- 11-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (01-J/2017)
No. KGST.CR.01/17-18 Dated: 11.09.2017
In exercise of the powers conferred by sub-section (6) of section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) (hereinafter referred to as

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Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3.
01-I/2017 Dated:- 11-9-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru-560009,
NOTIFICATION (1-I/2017)
No. KGST.CR.01/17-18, Dated: 11.09.2017.
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017) and in supersession of Notification (1-H/2017) dated the 5th September,2017, published in the Karnataka Gazette, Extraordinary, No.868 in Part-IVA, dated

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ime period for furnishing of details/return
(1)
(2)
(3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees
Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees
Upto 10th October, 2017
2.
GSTR-2
All
Upto 31st October, 2017
3.
GSTR-3
All
Upto 10th November, 2017
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section 38 and sub-section (1) of section 39 of the aforesaid Act, for the month of August, 2017 shall be subsequ

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Advisory On Tax Deducted at Source (TDS) Under GST Regime
FlN/REV-3/GST/1/08/450 Dated:- 11-9-2017 Nagaland SGST
GST – States
OFFICE MEMORANDUM
No.FlN/REV-3/GST/1/08/450
Kohima, the 11th September 2017
Subject: Advisory On Tax Deducted at Source (TDSI Under GST Regime
This is to bring to the notice of all concerned that the Goods and Service Tax (GST) regime has come into force in the State of Nagaland w.e.f. 1st July, 2017. GST has subsumed all indirect Central and State taxes in the country. Some key features of GST are highlighted below for information and compliance of all concerned:-
1. It is a dual GST. The Central Goods and Service Tax (CGST) is levied and collected under the CGST Act, 2017. The State Goods and Service Tax (SGST) is levied and collected under the SGST Act, 2017. Both CGST and SGST are collected on intra-state taxable supplies where the supplier and place of supply are in the same State. The Integrated Goods and Service Tax (IGST) is levied and coll

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this section referred to as “the deductor”), to deduct tax at the rate of 1% from the payment made or credited to the supplier (deductee) of taxable goods or services or both, where the total value of such supply, under a contract, exceeds ₹ 2.50 lakhs.
5. Presently, the relevant provisions for deduction of TDS under GST are yet to be enforced. Therefore, w.e.f. 1st July, 2017, the concerned DDOs' shall have to release payments to the suppliers/contractors against any supply or contracts made after July 1, 2017 without deducting any TDS till the relevant provision is made operative by law. However, payments made to suppliers or contractors (after July 1, 2017) for supplies or contract made or done prior to July 1, 2017 shall continue to be liable for TDS under the earlier law i.e., VAT Act.
For ongoing supplies or works contract, the supplies made or works executed after 1st July, 2017, shall be governed by the provisions of the GST Act.
7. Till the provisions for TDS are

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tifying authorities.
9. All liable deductors are required to be compulsorily registered under section 24 (vi) of the Nagaland GST Act, 2017. As per latest information received, registration for persons liable to deduct tax at source shall commence from 18th September 2017. AS and when the window for GST registration opens, all liable DDOs are advised to immediately apply for registration and obtain the GSTIN within the time prescribed.
10. All DDOs are advised to be registered under GST for the following reasons:-
a. Without registering and obtaining the GSTIN, the DDOs will be outside the GST system.
b. Without GSTIN, DDOs will have no legal authority to deduct the tax at source from the deductee.
c. Legally, without GSTIN a DDO will not be able to award supplies or contract to suppliers, where the total value of such supply under a contract exceeds ₹ 2.5 lakhs
11. The date from which the provision of TDS under GST is to be made operative shall be informed to all conce

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Seeks to amend Notification No. FTX.56/2017/30 (No.17/2017) DT.29-06-2017 to make Electronic Commerce Operator (ECO) responsible for payment of GST on services provided by way of house-keeping such as plumbing, carpentering etc.
23/2017 Dated:- 11-9-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
Notification No. 23/2017
The 11th September, 2017
No.FTX.56/2017/125.- In exercise of the powers conferred by sub-section (5) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification No. FTX.56/2017/30

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Amendments in the Notification No. FTX-56/2017/14 dated 29th June, 2017 (Notification No. 1/2017-State Tax Rate) – Seeks to reduce CGST rate on specified parts of tractors from 14% to 9 %.
19/2017 Dated:- 11-9-2017 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
FINANCE (TAXATION) DEPARTMENT
NOTIFICATION No. 19/2017
The 11th September, 2017
No.FTX.56/2017/80.- In exercise of the powers conferred by sub-section (1) of section 9 of the Assam Goods and Services Tax Act, 2017 (Assam Act No. XXVIII of 2017), the Governor of Assam, on the recommendations of the Council, hereby makes the following amendments in the notification No. FTX-56/2017/14 dated 29th June, 2017 (Notification No. 1

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8708 40 00
Gear boxes and parts thereof for tractors
452H
8708 50 00
Transaxles and its arts thereof for tractors
452I
8708 70 00
Road wheels and arts and accessories thereof for tractors
452J
8708 91 00
(i) Radiator assembly for tractors and parts thereof
(ii) Cooling system for tractor engine and parts thereof
452K
8708 92 00
Silencer assembly for tractors and arts thereof
452L
8708 93 00
Clutch assembly and its parts thereof for tractors
452M
8708 94 00
Steering wheels and its parts thereof for tractor
452N
8708 99 00
Hydraulic and its parts thereof for tractors
452O
8708 99 00
Fender, Hood, wrapper, Grill, Side Panel, Extension Plates, Fuel Tank and parts thereof tractors”.
(2) This notification Shall come int

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Supersession of notification No. 07–C.T./GST, dated the 28th August, 2017 – Extension of date of furnishing of return by ISD for the month of July, 2017.
10–C.T./GST Dated:- 11-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 10-C.T./GST Dated: 11/09/2017
In exercise of the powers conferred by s

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Supersession of notification No. 08–C.T./GST, dated the 5th September, 2017 – Extension of date of furnishing details/return for the month of July, 2017.
09–C.T./GST Dated:- 11-9-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 09-C.T./GST
Dated: 11/09/2017
In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the West Bengal Goods and Services Tax Act, 2017 (West Ben. Act XXVIII of 2017) (hereinaf

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umn (4) of the said Table, namely:-
TABLE
Sl. No.
Details/return
Class of taxable/registered persons
Time period for furnishing of details/return
(1)
(2)
(3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees
Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees
Upto 10th October, 2017
2.
GSTR-2
All
Upto 31st October, 2017
3.
GSTR-3
All
Upto 10th November, 2017
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of section 37, sub-section (2) of section

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Narendra Plastic Private Limited Versus Union of India & Others
GST
2017 (9) TMI 674 – DELHI HIGH COURT – 2017 (4) G. S. T. L. 439 (Del.)
DELHI HIGH COURT – HC
Dated:- 11-9-2017
W.P. (C) No. 6534/2017 & C.M. No. 27111/2017
GST
S. Muralidhar And Prathiba M. Singh, JJ.
For the Petitioner : Mr. Abhishek Rastogi, Mr. Rashmi Deshpande, Mr. Ayush A.Mehrotra, Ms. Anjali Krishnan, Mr. Tushar Talwar, Advocates
For the Respondents : Mr. Sanjeev Narula, CGSC with Mr. Abhishek Ghai, Advocate for CBEC
ORDER
1. The present writ petition is by Narendra Plastic Private Limited, which is engaged in the business of manufacturing and exporting plastic products and has its registered address at Goregaon (East), Mumbai.
2. The Foreign Trade Policy ('FTP') 2015-2020 was notified by Trade Notification No. 1/2015-2020 dated 1st April 2015 and operationalised by Notification No. 18/2015-Cus dated 1st April 2015. In terms thereof, an Advance Authorization Scheme (AAS) was made availab

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st July 2017. Relevant to the present case is the impugned Notification No. 26/2017-Customs dated 29th June 2017by which changes have been made to the earlier Notification No. 18/2015 dated 1st April 2015 specifying those duties which are exempt from payment for holders of Advance Authorizations. One significant change is that while many of the earlier exemptions listed out hereinbefore continue, for imports made after 1st July 2017, there is an additional levy of an Integrated Goods and Service Tax ('IGST'). Section 3 (7) of the Customs Tariff Act, 1975 ('CTA 1975') now provides that:
“(7) any article which is imported into India shall, in addition, be liable to integrated tax at such rate, not exceeding forty per cent, as is leviable under Section 5 of the Integrated Goods and Service Tax Act, 2017 on a like article on its supply in India, on the value of the imported article as determined under sub-section(8)”
5. The grievance of the Petitioner is that it holds export orders place

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points out that the limited relief that the Petitioner is seeking is in relation to the applicability of the additional levy of IGST to imports made by the Petitioner to fulfil export orders that were placed with it prior to 1st July 2017. The Petitioner prays that it should not be asked to pay the additional IGST on such imports as that would make the levy arbitrary and unreasonable.
7. This Court first issued notice in the petition on 1st July 2017 proposing to hear the petition on 30th October 2017. However, the Petitioner filed C.M. No. 28923/2017 seeking an interim order to permit it to make the imports without payment of the additional levy of IGST and also to seek advancement of the date of hearing. On 11th August 2017, while the Court declined interim relief at that stage, it considered it appropriate to advance the hearing of the petition to today.
8. Although the Court had granted the time to the Respondent till 31st August 2017 to file a reply to the petition, it is only

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e Directorate General of Foreign Trade ('DGFT'), did not offer any significant comments to the writ petition and, therefore, there was no change in the stand of the Union of India either through the Ministry of Finance or the Ministry of Commerce.
10. The working of the AAS is such that, for the import of inputs made by exporter towards fulfilment of export orders, the credit of customs duty, as specified in the Advance Authorization licenses issued to the exporter, is permitted to be availed of at the time of import. For instance, in the present case, one of the Advance Authorizations issued to the Petitioner specifies the period for which such authorization is valid, i.e. 18 months. It also specifies the quantity and value of the items that are permitted to be imported in order to fulfil the export obligation. In other words, at the time of import of inputs for fulfilment of export obligations, the verification is undertaken by the Customs Department to ensure that the quantity and

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en placed on and accepted by the Petitioner prior to 1st July, 2017. Also, the Petitioner is seeking to only avail the credit outstanding in respect of advance authorizations issued to the Petitioner prior to 1st July 2017.
13. The Court is of the view that the Petitioner has made out a prima facie case for grant of Prayer (b) in the writ petition, i.e. a direction to the Respondents to allow the Petitioner to continue making the imports under the Advance Authorization licenses issued prior to 1st July, 2017in terms of their quantity and value subject to terms. It is accordingly directed as under:
(i) The Petitioner will be permitted to clear the consignments of imports constituting inputs for the fulfilment of its export orders placed on it prior to 1st July 2017 without any additional levies, and subject to the quantity and value as specified in the advance authorization licenses issued to it prior to 1st July 2017.
(ii) The above clearance would be subject to (a) verification by

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Amends the rates of compensation cess on various motor vehicles
5/2017 Dated:- 11-9-2017 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 5/2017-Compensation Cess (Rate)
New Delhi, the 11th September, 2017
G.S.R. 1148 (E).- In exercise of the powers conferred by sub-section (2) of section 8 of the Goods and Services Tax (Compensation to States) Act, 2017 (15 of 2017), the Central Government, on the recommendations of the Council, hereby makes the following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue), No.1/2017- Compensation Cess (Rate), dated the 28th June, 2017

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of engine capacity not exceeding 1200cc and of length not exceeding 4000 mm
(d) Motor vehicles other than those mentioned at (a), (b) and (c) above.
Explanation.- For the purposes of this entry, the specification of the motor vehicle shall be determined as per the Motor Vehicles Act, 1988 (59 of 1988) and the rules made there under.
NIL
NIL
NIL
15%
48
8703 50,
8703 70
Following Vehicles, with both compression-ignition internal combustion piston engine [diesel-or semi diesel] and electric motor as motors for propulsion;
(a) Motor vehicles cleared as ambulances duly fitted with all the fitments, furniture and accessories necessary for an ambulance from the factory manufacturing such motor vehicles
(b) Three wheeled vehicles
(c) M

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vehicles of engine capacity exceeding 1500 cc, popularly known as Sports Utility Vehicles (SUVs) including utility vehicles.
Explanation. – For the purposes of this entry, SUV includes a motor vehicle of length exceeding 4000 mm and having ground clearance of 170 mm. and above.
22%”.
[F.No.354/159/2017-TRU]
(Ruchi Bisht)
Under Secretary to the Government of India
Note: The principal notification No.1/2017-Compensation Cess (Rate), dated 28th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 720 (E), dated the 28th June, 2017 and last amended vide 3/2017- Compensation Cess (Rate), dated 18th July, 2017 published vide number G.S.R 892 (E) dated the 18th July, 2017.

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Seeks to extend the time limit for filing of GSTR-6
31/2017 Dated:- 11-9-2017 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 31/2017 – Central Tax
New Delhi, the 11th September, 2017
G.S.R. 1145 (E).-In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to a

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Seeks to extend the time limit for filing of GSTR-1, GSTR-2 and GSTR-3
30/2017 Dated:- 11-9-2017 Central GST (CGST)
GST
CGST
CGST
Superseded vide notification no. 58/2017 dated 15-11-2017
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
Notification No. 30/2017 – Central Tax
New Delhi, the 11th September, 2017
G.S.R. 1144 (E).- In exercise of the powers conferred by the second proviso to sub-section (1) of section 37, first proviso to sub-section (2) of section 38 and sub-section (6) of section 39 read with section 168 of the Central Goods and Services Tax Act, 2017 (12 of 2017) and in supercession of notification No. 29/2017-Central Tax, dated the 5th September, 2017, p

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corresponding entry in column (4) of the said Table, namely:-
Table
Sl. No.
Details/return
Class of taxable/registered persons
Time period for furnishing of details/return
(1)
(2)
(3)
(4)
1.
GSTR-1
Having turnover of more than one hundred crore rupees
Upto 3rd October, 2017
Having turnover of upto one hundred crore rupees
Upto 10th October, 2017
2.
GSTR-2
All
1[Upto 30th November, 2017]
3.
GSTR-3
All
2[Upto 11th December, 2017]
Explanation.- For the purposes of this notification, the expression “turnover” has the same meaning as assigned to it in clause (112) of section 2 of the aforesaid Act.
2. The extension of the time limit, for furnishing the details or return, as the case may be, under sub-section (1) of sect

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GST Rate & HSN / SAC Code for Canteen in Factory
Query (Issue) Started By: – Abhijeet Shinde Dated:- 10-9-2017 Last Reply Date:- 10-8-2018 Goods and Services Tax – GST
Got 6 Replies
GST
Dear All ,
Company entered in to a contract with a caterer for supply of food in the factory. Only Premises is provided free of cost to caterer. All Material, kichen equipment, Gas, electricity and labour for cleaning by Caterer only. Company not recovers food cost from the employees throgh salary.
Kindly Confirm GST Rate & HSN / SAC Code for bill by caterer and please also confirm can company get input tax credit ?
Reply By KASTURI SETHI:
The Reply:
SAC 996333 ITC not allowed. Rate 18%
Reply By Abhijeet Shinde:
The Reply:
Thanks Sir,
I

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GST Council's 21st Meeting: Tax Rate Adjustments, Compliance Simplification, and Enhanced Tax Administration Framework Discussed in Hyderabad.
News
GST
Recommendations made by the GST Council

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Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017
GST
Dated:- 9-9-2017

The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers:
List of Goods where changes in rates have been recommended.
Changes with regard to services
Increase in rate of the Compensation Cess
* In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved:
Sl. No.
Details / Return
Tax Period
Revised due date
1
GSTR-1
July, 2017
10-Oct-17
For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rd October 2017
2
GSTR-2
July, 2017
31-Oct-17
3
GSTR-3
July, 2017
10-Nov-17
4
GSTR-4
July-September, 2017
18-Oct-17 (no change)
Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispen

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er of an e-way bill, irrespective of the value of the consignment.
Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration.  It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths' and silversmiths' wares as covered under Chapter 71 which do not require e-way bill.
FORM GST TRAN-1 can be revised once.
The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017.
The registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th

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tard powder
28%
18%
5.
2106
Batters, including idli / dosa batter
18%
12%
6.
2304, 2305,
Oil cakes
Nil for
5%
2306
cattle feed
[irrespective of
5% for
other uses
7.
2306
Cotton seed oil cake
Nil for
cattle feed
5% for
end use]
Nil
[irrespective of
end use]
other uses
8.
3307 41 00
Dhoop batti, dhoop, sambhrani and
12%
5%
other similar items
9.
3926
Medical grade sterile disposable
28%
18%
gloves of plastics
10.
3926
Plastic raincoats
28%
18%
11.
4016
Rubber bands
28%
12%
12.
4016
Rice rubber rolls for paddy de-husking
28%
18%
machine
13.
4907
Duty Credit Scrips
12%
5%
14.
50 to 55
Khadi fabric, sold through Khadi and
5%
Nil
Village
Industrries Commission's
outlets
15.
5801
Corduroy fabrics
12%
5% [with no
refund of ITC]
16.
5808
Saree fall
12%
5%
17.
6501
Textile caps
18%
12%
18.
6912
Idols made of clay
28%
Nil
19.
44, 68, 83
Idols of wood, stone [including
28%
12%
marble] and metals [other

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ether, with or without
handles.
5%
Nil
Note: Phool bahari jhadoo is already at
Nil GST.
27.
9613
Kitchen gas lighters
28%
18%
28.
Any Chapter
Rosaries and prayer beads
18%
5%
29.
Any Chapter
Hawan samagri
Applicable
5%
rate
30.
4419
Table and Kitchenware etc. of wood
18%
12%
31.
4601, 4602
Grass, leaf and reed and fibre products,
12%
5%
including mats, pouches, wallets
32.
4823
Paper Mache articles
18%
5%
33.
68
Stone inlay work
28%
12%
34.
6802
28%
12%
Statues, statuettes, pedestals; high or
low reliefs, crosses, figures of animals,
bowls, vases, cups, cachou boxes,
writing sets, ashtrays, paper weights,
artificial fruit and foliage, etc; other
ornamental goods essentially of stone.
-2-
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED
BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
S.
HSN
Description
Present
No.
GST Rate
Recommended
GST rate
35.
6909
Pots, jars and similar articles of a kind
used for the

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other animal carving material and
articles of these materials (including
articles obtained by moulding)];
articles of coral
28%
12%
18%
12%
28%
12%
The issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit container
and bearing a registered brand name, was also discussed by the GST Council. After detailed
deliberations, the Council recommended that the following amendments may be made to the
existing Notifications, so as to provide that:
1) A brand registered as on 15.05.2017 shall be deemed to be a registered brand for
the purposes of levy of 5% GST, irrespective of whether or not such brand is
subsequently deregistered.
2) A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be
treated as a registered brand for the purposes of levy of 5% GST.
3) A brand registered as on 15.05.2017 under any law for the time being in force in
any other country shall also be deemed to be a registered brand for the purposes of
levy of 5%

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ena
21.
Nanduni
22.
Rudra Veena
23.
Saraswati Veena
24.
25.
Yazh
Vichitra Veena
26. Ranjan Veena
27. Triveni Veena
28. Chikara
29. Dilruba
30.
Ektara violin
31.
Esraj
32.
Kamaicha
33. Mayuri Vina or Taus
34.
Onavillu
35. Behala(violin type)
36. Pena or Bana
37.
Pulluvan veena
one stringed violin
38.
Ravanahatha
39.
Folk sarangi
40.
Classical sarangi
41.
Sarinda
42.
Tar shehnai
43.
Gethu or Jhallari
44.
Gubguba or Jamuku – Percussion string instrument
45. Pulluvan kutam
-5-
Annexure
LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED
BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017
46.
Santoor – Hammered chord box
47.
Pepa
48. Pungi or Been
49.
Indian Harmonium: Double reed
50.
Kuzhal
51.
Nadaswaram
52. Shehnai
53. Sundari
54. Tangmuri
55. Alghoza – double flute
56.
57.
58.
Bansuri
Venu (Carnatic flute) Pullanguzhal
Mashak
59. Titti
60. Sruti upanga
61.
Gogona
62.
Morsing
63.
Shruti box
64.
Harmoniu

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nds
104. Chenda
105. Dollu
106. Dhak
107. Dhol
108. Dholi
109. Idakka
110. Thavil
111. Udukai
112. Chande
113. Nagara – pair of kettledrums
114. Pambai – unit of two cylindrical drums
115. Parai thappu, halgi – frame drum played with two sticks
116. Sambal
117. Stick daff or stick duff – daff in a stand played with sticks
118. Tamak'
119. Tasha – type of kettledrum
120. Urumee
121. JaltarangChimpta – fire tong with brass jingles
122. Chengila – metal disc
123. Elathalam
124. Geger – brass vessel
125. Ghatam and Matkam (Earthenware pot drum)
126. Ghungroo
127. Khartal or Chiplya
128. Manjeera or jhanj or taal
129. Nut – clay pot
130. Sankarjang – lithophone
131. Thali – metal plate
132. Thattukazhi mannai
133. Kanch tarang, a type of glass harp
134. Kashtha tarang, a type of xylophone
*****
-7-
Document 2Increase in rate of the Compensation Cess on certain specified motor vehicles
As per discussions in the GST Council Meeting held on 9th September, 2017:

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cash discount whether gst applicable
Query (Issue) Started By: – satbir singhwahi Dated:- 9-9-2017 Last Reply Date:- 11-9-2017 Goods and Services Tax – GST
Got 5 Replies
GST
Sir
On realisation of sales, cash discount is given to customers. Whether GST is applicable on discount as expence.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Section 15 (2) of CGST Act, 2017 "
The value of the supply shall not include any discount which is given
(a) before or at

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