Goods and Services Tax

Reduction/exemption of tax rates under GST for small businesses
GST
Dated:- 1-8-2017

The Government has received representations from small businesses relating to exemption from GST, reduction in applicable rates of GST, and product and area wise exemptions. The GST rates on supply of goods and services have been notified based on the recommendations of the GST Council. The tax rates on goods have been fixed taking into consideration, inter alia, the total indirect tax incidence on goods prior to GST, which included the central excise duty rates / embedded central excise duty incidence, VAT rates or weighted average VAT rates, embedded VAT incidence, cascading of VAT over excise duty, incidence on account of CST, Octroi, entry

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Impact of GST on Airfares
GST
Dated:- 1-8-2017

Under the GST regime the applicable tax rate on passenger tickets for economy class has been reduced from 6% to 5% (non-creditable for goods). The tax rate for business and first class has been increased from 9% to 12% (with input tax creditable for both goods and services procured by airlines). With regard to the UDAN Scheme, the applicable tax would also be 5% (non-creditable for goods) on the value of the passenger ticket excluding

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GST SECTORAL SERIES – FAQ: Handicrafts
GST
Dated:- 1-8-2017

Question 1: How will imports be taxed under GST?
Answer: All imports will be deemed as inter-State supplies for the purposes of levy of GST. IGST is leviable on imports in addition to other duties of customs. Full set-off will be available as ITC of the IGST paid on import on goods and services.
Question 2: How will exports be treated under GST?
Answer: All exports will be deemed as inter-State supplies. Exports of goods and services will be treated as zero rated supplies. The exporter has the option either to export under bond/Letter of Undertaking without payment of tax and claim refund of ITC or pay IGST by utilizing ITC or in cash at the time of export and claim refund of IGST paid.
Question 3: How can IGST be paid?
Answer: The IGST can be paid by utilizing ITC to the extent available and balance by cash. The use of ITC for payment of IGST will be done in the following order:
* ITC of IGST shall be use

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3) of the CGST Act, 2017 provides for refund of any unutilised input tax credit of inputs and input services at the end of any tax period except where
(i) the goods exported out of India are subjected to export duty; or
(ii) the exporter claims drawback of CGST or refund of IGST paid on such export.
Question 6: What is the procedure for claiming refund by exporters?
Answer: Refund can be claimed by filing an application electronically in prescribed form along with required documents through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. The refundable amount shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund.For details Chapter X of the CGST Rules, 2017 relating to refund may be referred to.
In case of refund of IGST, the shipping bill filed with the Customs is treated as an application for refund if the exporter h

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the principle of unjust enrichment apply to exports?
Answer: The principle of unjust enrichment is not applicable in case of exports of goods or services as the recipient is located outside the taxable territory.
Question 9: Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST?
Answer: No, there is no such provision in GST. Tax will be payable on their inward supplies and they can claim refund of the accumulated ITC.
Question 10: Whether goods sent by a taxable person to a job worker be treated as supply and will they be liable to GST?
Answer: No, the goods sent by a registered person to a job worker is not a supply, as there is no transfer of title and no consideration for the goods is involved. In terms of section 143 of the CGST Act, 2017 a registered taxable person (the principal), after following the prescribed procedure,may send any inputs or capital goods, without payment of G

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hold of ₹ 20 lakhs or, as the case may be, ₹ 10 Lakhs.
Question 12: Whether exemption from all duties of Customs be available on imports under exemption schemes such as EPCG, Advance licence etc under GST regime?
Answer: No. Exemption will be available only from Basic Customs Duty. IGST will be payable on such imports. However, the importer can avail ITC of IGST paid and utilise the same or claim refund in accordance with the provisions of the CGST Act, 2017 and rules made thereunder.
Question 13: Can duty credit scrips received as incentive by exporters such as MEIS, SEIS etc be utilised for payment of all duties at the time of import?
Answer: No, these scrips can be utilised only for payment of Basic Customs duty. IGST cannot be paid by utilising these scrips.
Question 14: Will drawback at higher rate be available to handicraft exporters who do not avail Input Tax Credit (ITC) like presently available to those who do not avail CENVAT credit?
Answer: No. There will b

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r exhibition only?
Answer: GST is not payable in such cases. Exporters will need exhibition participation letter and no foreign exchange involved letter from the concerned bank for the purpose of exchange control requirements. At the time of re-import, identity of goods imported with export goods needs to be established to seek exemption from import duty in accordance with Customs provisions. IGST will be exempted at the time of re-import in view of exemptions granted under Customs.
Question 17: Will an exporter be required to pay GST in case of goods procured from unregistered persons?
Answer: In case of supply by an unregistered person, the registered person i.e., exporter shall be liable to pay GST under reverse charge mechanismfor purchases above five thousand rupees in a day. However the exporter can avail ITC of such GST paid and either utilise the ITC or claim refund of the same.
Question 18: Will credit of duties be available on inputs and inputs contained in semi-finished

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GST SECTORAL SERIES – FAQ: Mining
GST
Dated:- 1-8-2017

Question 1: Can small mining leaseholders with a turnover less than ₹ 75 lacs operate under composition scheme?
Answer: As per Sec. 10(1) of the CGST Act, 2017, a registered person whose aggregate turnover in the preceding FY did not exceed ₹ 75 lakhs, would be eligible for paying GST under the composition scheme.
Question 2: What is the GST rate for minerals and ores in Composition Scheme?
Answer: In a case where the process amounts to manufacture, the rate of tax will be 1% (CGST) and 1% (SGST/UTGST). In any other case, the rate will be ½% (CGST) and ½% (SGST/UTGST).
Question 3: Will they have to deposit GST under SGST/ CGST heads separately?
Answer: Yes. GST has to be paid separately under CGST and SGST/UTGST by generating a single challan through the common portal under a single return.
Question 4: Can a small Mine Lease holder undertake inter-State supply if it avails composition s

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not pay GST on reverse charge mechanism.
Question 8: What is the threshold limit and conditions when a small mine owner/lease holder under Composition Scheme has to migrate into full GST System?
Answer: As per section 10(3) of the CGST Act, 2017, the option availed of by the small mine owner/lease holder shall lapse with effect from the day on which his aggregate turnover during a financial year exceeds ₹ 75 lakhs. For details regarding other conditions, section 10 of the CGST Act, 2017 and the rules framed there under may be referred to.
Question 9: Is the Return filing and compliance simpler under composition scheme?
Answer: Yes, Return filing and compliance is simpler under the composition scheme. The registered person has to file only one return on a quarterly basis in Form GSTR-4.
Question 10: Will the basic exemption limit from GST be applicable to the tiny & micro segment in mining?
Answer: Yes, the basic exemption limit of ₹ 20 lakhs (Rs.10 lakhs in the case o

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tion 12: Will the buyer of goods from unregistered person pay reverse tax?
Answer: A registered person receiving taxable goods or services from a supplier who is not registered, would be liable to pay GST under reverse charge mechanism. However, in terms of notification no. 8/2017-Central Tax (rate) dated 28th June, 2017, aggregate value of supplies of goods and/or service received by a registered person from any or all the suppliers, who is or are not registered, upto five thousand rupees in a day is exempt from tax un­der reverse charge mechanism. This exemption will not apply if the value exceeds ₹ 5000/-.
Question 13: Can a buyer of goods and services pay the value of services / goods to the supplier and deposit the GST component of the invoice in the supplier's account so that when the buyer claims input credit, he may get the same cross entry tallied from the supplier's account?
Answer: No. This option is not available under GST Law.
Question 14: In case there are d

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Act, 2017 the time of supply of goods shall be the date of issue of invoice or the date of receipt of payment, whichever is earlier. Accordingly, GST would be payable on advance payment received prior to issuance of the invoice.
Question 17: Will the supplier have to issue “receipt voucher” against each advance received?
Answer: Yes, as per section 31(3)(d) of the CGST Act, 2017 the supplier has to issue a “receipt voucher” for every advance received.
Question 18: How do I show the advance received in GSTR 1?
Answer: Where against an advance the invoice is issued in the same tax period, the advance need not be shown separately in Form GSTR-1 but the specified details of invoice itself can be directly uploaded on the system. Details of all advances against which the invoices have not been issued till the end of the tax period shall have to be reported on a consolidated basis in Table 11 of Form GSTR-1. As and when the invoices against these advances are issued, they have to be decla

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f advance is to be reported and tax has to be paid. Advance can be adjusted in totality. While raising the invoice subsequent to receipt of advance, the tax payable will get reduced by the amount of tax paid on the advance and balance amount of advance may be adjusted against future supplies.
Question 21: Will GST charged on purchase of all earth moving machinery including JCB, tippers, dumpers by a mining company be allowed as input credit?
Answer: The provision of Sec. 17(5) (a) of the CGST Act, 2017 restricts credit on motor vehicle for specified purposes listed therein. Further, in terms of the provision of Section 2(76) of the CGST Act, 2017 the expression 'motor vehicle' shall have the same meaning as assigned to it in Clause (28) of Section 2 of the Motor Vehicle Act, 1988, which does not include the mining equipment, viz., tippers, dumpers. Thus, as per present provisions, the GST charged on purchase of earth moving machinery including tippers, dumpers used for transportation

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the annual return, whichever is earlier.
Question 25. Would the net outstanding amount of unutilised input credit be refunded by the Government?
Answer: In terms of the provision of Section 54(3) of the CGST Act, 2017 subject to conditions, refund of unutilized input tax credit would be available in respect of zero rated supply or where ITC has accumulated on account of rate of tax on inputs being higher than the rate of taxon the output supply. However, such refund of ITC would not be available if export duty is payable on the goods so exported out of India.
Question 26. Will GST charged by tax consultants, advocates, Chartered Accountants, environmental consultants, canteen service providers and other service providers to mining companies be allowed as input credit?
Answer: ITC on any input service/ inputs used in the course or furtherance of business would be available subject to restrictions and other conditions as per the provisions of Chapter-V of the CGST Act, 2017. However

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charge will be payable by the supplier of the mineral and credit will be available to the buyer if otherwise available. The supplier of the mineral will also pay tax on reverse charge basis on the freight charged by the GTA and the credit of the same will be available to the supplier of the mineral.
In case of an ex-works contract of supply, where the GTA service has been booked by the supplier at the instance of the buyer and the service is billed by the GTA to the buyer and the minerals are billed by the supplier of the mineral to the buyer, then GTA on reverse charge shall be paid by the buyer who shall be entitled to take credit of the same. The tax on the mineral will be paid on forward charge by the supplier of the mineral and credit will be available to the buyer if otherwise available.
Question 29. Will the situation as mentioned above be different if the value of mineral is less than the cost of freight in long distance consignments?
Answer: In the aforesaid example relati

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operate' the Mines?
Answer: Yes, ITC on expenses incurred in the course or furtherance of business shall be available.
Question 32. Will the mining companies be eligible to take ITC for construction of townships, hospitals and schools?
Answer: No. Mining companies will not be eligible for ITC on such activities even if used in course or furtherance of business. In this connection, the provisions contained in section 17(5) (c) of the CGST Act, 2017 refer.
Question 33. Are minerals sent for export in processed or raw form fully exempted from payment of GST or IGST?
Answer: In terms of the provision of Section 16(1) of the IGST Act, 2017 export of goods is considered as zero rated supply. Further, in terms of the provision of Section 16(3) of the IGST Act, 2017 a registered person may export goods (i) without payment of IGST against bond/letter of undertaking and claim refund of unutilised ITC, or (ii) on payment of IGST,utilising eligible ITC and claim refund of such IGST.
Question

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on Works Contract Jobs (to be renamed as Supply of Services) in case of PSUs, since such GST TDS U/s 51 (1) of CGST Act. 2017 is applicable on: a) Dept. or establishment of the Central Govt. or State Govt.; or b) Local authority; or c) Govt. agencies; or d) Such persons or category of persons as may be notified by the Govt. on the recommendations of the Council.
Answer: TDS, under section 51 (1) of the CGST Act, 2017 will apply to supplies made to such agencies as may be mandated by the Government for TDS. As of now, this section has not been notified and therefore TDS is not applicable on any supplies. .
Question 37. What is the requirement for E-way bill for companies operating in the sector?
Answer: As per rule 138 of the CGST Rules, 2017, till such time as final rules are issued, the Government may, by notification, specify the documents that the person in-charge of a conveyance shall carry while the goods are in movement or in transit storage. As and when the new e-way bill rul

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ount of the taxpayer because the taxpayer has availed of the benefit of concessional rate/nil rate of tax on the sale/stock transfer under CST Act. The benefit of concessional rate/nil rate is available conditional upon production of the statutory forms. Therefore,allowing migration of the credit that has accrued on account of sale/stock transfer having been made on concessional rate/nil rate should be given only on production of the statutory forms. Even otherwise, the taxpayer would have claimed refund of this ITC and such refund would have been given only on production of the statutory forms. It has been presumed that forms for periods before April '15 would have either been presented or the State would have recovered the additional tax payable on account of non-production of statutory forms. Production of these forms is a statutory liability and the taxpayers have already availed the benefit.
Question 40. Education Cess and S&H Education Cess carried forward in ER-1 – whether elig

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supplies of coal under a particular order or under FSA (Fuel Supply Agreement) be eligible under the definition of 'continuous supply of goods?
Answer: Such supplies are in the nature of continuous supply as the invoices are raised periodically. The individual dispatches may be covered under delivery challans and invoice may be issued for the supplies made during a period as per the contract.
Question 45. In case of coal, the applicable Compensation Cess is a Fixed Amount of ₹ 400/- per MT. Under above situation, how such apportionment is possible since in case of FSA Sale, supply of different grade of coal as per availability of stock against single bulk receipt of “Advance” is to be adjusted?
Answer: If tax rate is not determinable, the tax rate may be determined and paid on the amount of advance at 18%.
Question 46. Whether Railway siding in mining industry exclusively utilized for effecting dispatch of taxable goodsvz.coal (i.e. directly used in the course or furtherance

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RCM if UND Vendor repeats many times with less than 5k per transation
Query (Issue) Started By: – RameshBabu Kari Dated:- 1-8-2017 Last Reply Date:- 4-9-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Experts,
If we purchase from UNR person, received a bill for ₹ 4000, same day there was no others unregistered supplies made on that particular day. and another day he raised bill for 4500, same day no other transaction was made. like this he raised bill overal in a mon

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SAC CODE FOR RENT CAB SERVICE
Query (Issue) Started By: – Jayaraman Mani Dated:- 1-8-2017 Last Reply Date:- 24-9-2017 Goods and Services Tax – GST
Got 2 Replies
GST
WE are rent a cab operator having billing customer at KM/Hours basis only passenger cars up to 7 seats capacity
and also run Radio taxi for airport services. we have coded as 996412 SAC and charging 5% GST but NO ITC
for us. But some other travels says it should be 996601. But it is also 5% and not ITC. what is appropr

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GST query- Rent a cab service
Query (Issue) Started By: – S VENKAT Dated:- 1-8-2017 Last Reply Date:- 1-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
A person who is providing Rent a cab service opts for payment of 5% GST (without ITC). Is he liable to pay under reverse charge on the amounts payable to unregistered suppliers(from whom he obtains rent a cab service)? If yes, how much is the rate? is it 18% or 5%? Can he avail input credit of the same?
Reply By Vamsi Krishna:

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Embroidered sarees now subject to 5% GST under CBEC's standardized tax framework for goods and services.
News
GST
Embroidered sarees to attract 5% GST: CBEC
TMI Updates – Highlights, quick notes, marquee, annotation, news, alerts

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RCM ON URD PURCHASE
Query (Issue) Started By: – SURYAKANT MITHBAVKAR Dated:- 1-8-2017 Last Reply Date:- 12-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We have to pay GST on URD purchased during the month of July-17 through petty cash expenses.
The URD purchased debited in different account in our books like as Stationery,Travelling Expenses (Lodging & boarding), Repairs & Mainteinance, Labour Welfare, etc.
My query is that can we segregate all expenses as per different HSN Code wise which is too difficult or we have to mention our final product HSN Code for all.
Reply By Vamsi Krishna:
The Reply:
It is actually tough to get HSN for all the petty exp. Maintain an excel sheet with HSN codes every month.
Generally

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GST SECTORAL SERIES – FAQ: Drugs & Pharmaceuticals
GST
Dated:- 1-8-2017

Question 1: Whether formulations cleared have to be assessed to GST under transfer price mechanism or on the basis of MRP printed on them?
Answer: The assessment of drugs and formulations under GST would be on the basis of transaction value at each level of supply with end to end ITC chain for neutralizing the GST paid at the procurement level.
Question 2: What are the requirements for clearance of physician samples distributed free of cost?
Answer: In case of clearance of physician samples distributed free of cost, the ITC availed on the said samples has to be reversed in view of the provisions under Section 17(5)(h) of the CGST Act, 2017.No tax is payable on clearance of physician samples distributed free of cost as the value of supply is zero and no credit has been availed.
Question 3: What is the procedure for movement of time expired medicines from the retail outlets to the manufacturer for

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nits without payment of tax and the principal can clear the goods from the premises of such units if the principal declares these units as his additional place of business or where such units are themselves registered under section 25 of CGST Act, 2017.
Question 5: What is the treatment of clearances effected to Special Economic Zones?
Answer: The clearances effected to the SEZ are zero rated supplies in terms of Section 16 of the IGST Act, 2017. Accordingly, the supplier can claim refund of IGST paid on such supplies or clear the same under bond/ letter of undertaking and claim refund of the unutilised ITC.
Question 6: Whether SEZ unit located in a State requires a separate registration under GST?
Answer: The SEZ unit located in a State is treated as a business vertical distinct from other units located in the State outside the SEZ [first proviso to Rule 8 of the CGST Rules, 2017 read with Section 25 of the CGST Act, 2017]. Hence, separate registration is required to be obtained f

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of the central tax applicable on supply of such goods after 01st July 2017 and the said amount shall be credited in the electronic credit ledger after the central tax payable on such supply has been paid. In case where integrated tax is paid, the amount of ITC would be at the rate of thirty per cent and twenty per cent respectively of integrtaed tax. This facility is available for a maximum period of 6 months from the appointed day (i.e. upto 31st December, 2017) or till the goods are sold out, whichever is earlier.
Question 9: Whether a manufacturer can avail deemed credit in respect of transitional stocks on the appointed day in respect of the stocks for which duty paying document is not available?
Answer: In terms of the proviso to Section 140(3) of the CGST Act, 2017, the manufacturer is not eligible to avail deemed credit in respect of transitional stocks, for which duty paying document is not available. Such credit is not available in case of SGST except where VAT was payable o

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read with Section 31(3) ibid, the Registered Person procuring the taxable supplies from an Unregistered Supplier has to raise invoice and pay GST on reverse charge basis in respect of such supplies.
Question 12: What is the treatment of supplies made from erstwhile tax free zones?
Answer: Since GST is a destination based consumption tax with seamless transfer of ITC credit, no exemptions are accorded to supplies made by erstwhile tax free zones. Accordingly, the goods cleared from erstwhile tax free zones would be subjected to GST from the appointed day (01st July, 2017).
Question 13: What is the effect of non-payment of consideration in respect of taxable supplies received by the recipient?
Answer: If the recipient fails to pay to the supplier the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier, theamount of input tax credit availed proportionate to the amount of con

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effected under the cover of a delivery challan along with any other document that may be prescribed in lieu of the e-way bill.
Question 16: Whether discounts can be claimed as an abatement from the price for assessing GST?
Answer: In terms of Section 15(3) of the CGST Act, 2017, the value of supply for charging GST shall not include any discount which is given before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply. The value of supply shall also not include any discount which is given after the supply has been effected, if such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices and ITC attributable to such discount has been reversed by the recipient of the supply.
Question 17: What are the relevant provisions for movement of transitional goods lying at the premises of contract manufacturer on or after appointed day?
Answer

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GST SECTORAL SERIES – FAQ: E-Commerce
GST
Dated:- 1-8-2017

Question 1: What is Electronic Commerce?
Answer: Electronic Commerce has been defined in Sec. 2(44) of the CGST Act, 2017 to mean the supply of goods or services or both, including digital products over digital or electronic network.
Question 2: Who is an e-commerce operator?
Answer: Electronic Commerce Operator has been defined in Sec. 2(45) of the CGST Act, 2017 to mean any person who owns, operates or manages digital or electronic facility or platform for electronic commerce.
Question 3: Is it mandatory for e-commerce operator to obtain registration?
Answer: Yes. As per Section 24(x) of the CGST Act, 2017 the benefit of threshold exemption is not available to e-commerce operators and they are liable to be registered irrespective of the value of supply made by them.
Question 4: Whether a person supplying goods or services through e-commerce operator would be entitled to threshold exemption?
Answer: No.

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ct shall apply to such electronic commerce operator as if he is the supplier liable to pay tax in relation to the supply of such services. A similar provision for inter-State supply is provided for in Sec. 5(5) of the IGST Act, 2017. (Refer to Notification No. 17/2017- Central Tax (Rate) and 14/2017- Integrated Tax (Rate) dated 28.06.2017).
Question 6: Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services?
Answer: No. Threshold exemption is not available to e-commerce operators who are required to pay tax on notified services supplied through them.
Question 7: What is Tax Collection at Source (TCS)?
Answer: The e-commerce operator is required to collect an amount at the rate of one percent (0.5% CGST + 0.5% SGST) of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS). (Re

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to collect tax on behalf of actual supplier?
Answer: Yes, every e-commerce operator (other than an operator required to pay tax under section 9(5) of the CGST Act, 2017) is required to collect tax where consideration with respect to a taxable supply is collected by such e-commerce operator. (Refer to Section 52(1) of the CGST Act, 2017).
Question 11: What time should the e-commerce operator make such collection?
Answer: The e-commerce operator should make the collection during the month in which the consideration amount is collected from the recipient.
Question 12: What is the time within which such TCS is to be remitted by the e-commerce operator to Government?
Answer: The amount collected by the operator is to be paid to the government within 10 days after the end of the month in which amount was so collected. (Refer to Section 52(3) of the CGST Act, 2017).
Question 13: How can actual suppliers claim credit of this TCS?
Answer: The amount of TCS paid by the operator to the gov

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ax was collected. (Refer to Section 52(4) and Section 52(5) of the CGST Act, 2017).
Question 15: What is the concept of matching in e-commerce provisions and how it is going to work?
Answer: The details of supplies furnished by every operator in his statement for the month will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same month or any preceding month. Where the details of outward supplies declared by the operator in his statement do not match with the corresponding details declared by the supplier, the discrepancy shall be communicated to both persons. (Refer to Section 52(8) and Section 52(9) of the CGST Act, 2017).
Question 16: What will happen if the details remain mismatched?
Answer: The amount in respect of which any discrepancy is communicated and which is not rectified by the supplier in his valid return or the operator in his statement for the month in which discrepancy is communicated sha

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f business, especially if their goods are stored in a shared facility operated by the ECO. This will result in the same additional place of business being registered by multiple suppliers. Is this allowed?
Answer: Yes, this is allowed. Any registered person can declare a premises as a place of business if he has requisite documents for use of the premises as his place of business (like ownership document, agreement with the owner etc.) and there is no restriction about use of a premises by multiple persons. The registered person shall have to comply with the requirements of maintaining records as per section 35 of the CGST Act, 2017 and Rules 56 to 58 of the CGST Rules, 2017.
Question 19: Do travel agents providing services through digital or electronic platform qualify as ECOs? Will they be required to collect tax at source as per the provisions of Section 52 of the GST Act?
Answer: Online travel agents providing services through digital or electronic platform will fall under the c

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vernment. Any such amount collected will be available to the concerned supplier as credit in his electronic cash ledger.
Question 22: GST requires a dealer to maintain a consecutive serial number for invoices. If we are supplying from multiple locations, do we need to centrally maintain the invoice numbers serially?
Answer: Section 46 of the CGST Rules, 2017 provides that invoice may have “a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year”. Therefore, a supplier can have multiple series for the same year, so long as the same series is not used across financial years. Therefore, you may have a different invoice series for each location having consecutive serial numbers running across that series.
Question 23: There are sellers who are selling exempted or zero-tax goods li

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isions of this Section. These transactions will be liable to GST at the prevailing rates.
Question 25: We purchase goods from different vendors and are selling them on our website under our own billing. Is TCS required to be collected on such supplies?
Answer: No. According to Section 52 of the CGST Act, 2017, TCS is required to be collected on the net value of taxable supplies made through it by other suppliers where the consideration is to be collected by the ECO. In this case, there are two transactions – where you purchase the goods from the vendors, and where you sell it through your website. For the first transaction, GST is leviable, and will need to be paid to your vendor, on which credit is available for you. The second transaction is a supply on your own account, and not by other suppliers and there is no requirement to collect tax at source. The transaction will attract GST at the prevailing rates.
Note: Reference to CGST Act, 2017 includes reference to SGST Act, 2017 and

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GST SECTORAL SERIES – FAQ: Food Processing
GST
Dated:- 1-8-2017

Question 1: If I have multiple manufacturing units in a State/UT, do I have to register all my companies separately or as a group?
Answer: You shall be granted a single registration in the State/UT. However, you have the option to take separate registration for each of your business verticals (as defined in section 2(18) of the CGST Act, 2017) in the State/UT.
Question 2: A registered person is sending semi-cooked food from his manufacturing unit at Gurgaon to his branch in Delhi. Is he required to pay any tax?
Answer: 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.
Question 3: A re

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goods subject to the condition that the recipient reduces the claim of ITC to that extent if ITC was availed by him. (Credit Note must bear reference of original invoice No.)
Question 6: What will be the rate of tax on cold drinks ( non- alcoholic beverages ) and ice cream when served in non-AC Restaurant along with food ?
Answer: The rate of tax shall be 12 %. In the event of the supply being made in an AC restaurant, the rate of tax shall be 18%. If the restaurant was availing compoistion scheme (can do so only if ice cream is not manufactured by the restaurant), the rate of tax shall be 5% of the aggregate turnover.
Question 7: The supplier has sold machinery for hotel industry on 28-06-2017. The purchaser has received the invoice and machinery on 05-07-2017. Whether ITC of Duty / VAT paid ( under the existing law ) on machinery can be allowed to be claimed ?
Answer: No. Such credit is not admissible in case of machinery, being capital goods. As per Section 140 ( 5 ) of the CGS

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e to get myself registered now?
Answer: Rice put in a unit container and bearing a registered brand name is taxable @ 5%. In accordance with the provisions of section 22 of the CGSTAct, 2017 (applicable in your case), a person becomes liable to be registered in the State/UT from where he makes taxable supply of goods or services or both if his aggregate turnover (which includes value of exempt supplies as well) in a financial year exceeds ₹ 20 Lakh. Hence, liability to get registration accrues in your case from the date the aggregate turnover in the current financial year exceeds ₹ 20 lakh.
(ii) The suppliers of basmati rice (branded) are saying that they will charge 5% IGST and I must get myself registered to avail the ITC. What do I do?
Answer: As rice put up in a unit container and bearing a registered brand name is taxable @ 5%, the suppliers of branded basmati rice located in other States would be charging IGST @ 5%, whose credit can be availed only when the recipi

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ply are required to be recorded in a tax invoice to be issued by a registered person under rule 46 of the CGST Rules, 2017. An unregistered person cannot issue a tax invoice.
(v) Assuming, I apply for voluntary registration and obtain GST registration:
(a)
Will I get ITC on the IGST paid on branded rice lying in stock on the date prior to the date of my liability?
Yes, a person who takes voluntary registration is entitled to take credit of input tax in respect of inputs held in stock on the day immediately preceding the date of grant of registration. In this connection, section 18(1)(b) read with section 25(3) of the CGST Act, 2017 refers.
(b)
Will I get ITC on CGST & SGST paid on packing materials, office stationery, computer and accounting software purchased and lying with me as stock as business assets on the date preceding the date from which I have become liable to pay tax under GST?
* A person who takes voluntary registration is entitled to take credit of input tax in res

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ax i.e. from the date I apply for registration or only after I have got my registration number?
* Only from date the registration has been granted.
* The tax invoice also can be issued from that date only.
* Prior to it neither you can issue tax invoice nor charge any tax on the invoice.
(d)
Will I have to issue tax invoice for all sales that I make i.e. branded or un-branded after getting registered?
Rice put up in a unit container and bearing a registered brand name is taxable @ 5% and tax invoice has to be issued for supply of taxable goods [ Section 31(1) of the CGST Act, 2017 read with Rule 46 of the CGST Rules, 2017]. For sale of goods exempt from tax i.e. unbranded rice, a bill of supply has to be issued [ Section31(3)(c) of the CGST Act, 2017 read with Rule 49 of the CGST Rules, 2017].
(e)
Is it compulsory to show the tax amount separately on the face of the tax invoice?
Yes, it is mandatory under section 33 of the CGST Act, 2017.
(f)
I have three shops in the cit

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conditioning then the rate will be 18% for all supplies from the restaurant.
(ii) Whether they can raise one tax invoice for both food and liquor or not?
Answer: Tax invoice has to be issued for supply of food, while for liquor a bill of supply has to be issued or any invoice as may be required under the provisions of local VAT or sales tax law of the concerned State.
(iii) What will the rate of tax to be charged for supplies of food made from their takeaway counter?
Answer: Tax has to be charged @18% on supplies of food made from their takeaway counter.
(iv) Can they claim ITC of CGST and SGST paid on crockery items to be used in the restaurant?
Answer: Yes, they can claim ITC of CGST and SGST paid on crockery items to be used in the restaurant. It may be stated that they are entitled to the credit of even IGST paid where such goods are procured from outside the State against a tax invoice.
(v) Whether they will be eligible for ITC on crockery items purchased locally in the

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Embroidered sarees to attract 5% GST: CBEC
GST
Dated:- 1-8-2017

New Delhi, Jul 31 (PTI) Sarees, whether designer or embroidered, will attract a five per cent Goods and Services Tax (GST), the tax department said today.
Clearing the air over whether sarees will be treated as garments or fabric, the Central Board of Excise and Customs (CBEC) said sarees are treated as fabric and it remains so even after embroidery etc as no new item emerges having a distinct name, character and use.
"Therefore the sarees, whether, embroidered or not would be taxed at the same rate at which the fabric is taxed," the CBEC said in a set of frequently asked questions (FAQs).
It said 5 per cent GST is levied on job processes relating to

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Jaitley introduces 2 bills in LS to extend GST to J-K
GST
Dated:- 1-8-2017

New Delhi, Jul 31 (PTI) Finance Minister Arun Jaitley today introduced in the Lok Sabha two bills that would extend the Goods and Services Tax (GST) regime to Jammu and Kashmir.
The Central Goods and Services Tax (Extension to Jammu and Kashmir) Bill, 2017, would provide for levy of the GST on goods sold and services rendered in the state, while the Integrated Goods and Services Tax (Extension to Jammu and Kashmir) Bill, 2017 seeks to levy the tax on inter-state movement of goods.
Jaitley introduced both these bills in the Lok Sabha.
While the GST, which replaced more than a dozen central and state levies, came into effect from July 1 all over the co

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Composite supply
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 1-8-2017 Last Reply Date:- 1-8-2017 Goods and Services Tax – GST
Got 11 Replies
GST
Dear expert,
I would like know what is the rate of tax for contract under painting work. The paint is under 28% and the labour under 18%. Here which one is principal supply.
Thanks in advance.
Reply By Kishan Barai:
The Reply:
Principal supply is paint for painting work, so 28% according to my view.
Reply By Vamsi Krishna:
The Reply:
Generally for composite tax cases, principal rate of tax only applies.
Its better to enter works contract with the contractor where he will get paint and bill you. In such case 18% tax shall be levied.
(I hope the painting is

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you are executing works for Immovable property it is termed as Works contract and 18% rate is applicable (Ref 2(119) for definition of works contract).
If you are not covered under the above definition, you will fall into composite supply under sec.8 where principal supply concept will come into picture.
Under composite supply since supply is rated @ 28%, your further works on it may also be charged under 28%.
Reply By KASTURI SETHI:
The Reply:
Sh. Vamsi Krishna ji,
Thanks for throwing more light on the issue.
Reply By Vamsi Krishna:
The Reply:
Its pleasure to be part of forum having experts.. welcome sir..
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear expert,
Thanks a lot for your valuable instant reply and support sir

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GST: NO TRANSITION PROVISION FOR PAYMENT OF SERVICE TAX
By: – Dr. Sanjiv Agarwal
Goods and Services Tax – GST
Dated:- 1-8-2017

Service Tax was payable on receipt on accrual basis on a monthly or quarterly basis, as applicable. Since India has migrated to GST w.e.f. 1.7.2017, there is no charge and levy of Service Tax w.e.f. 1.7.2017. However, Service Tax charged till 30.06.2017 has to be deposited with the Central Government. If it was payable on accrual basis, there is no issue as it would have been paid in July, 2017 itself. However, in cases where Service Tax was payable on cash basis, it was payable on collection of Service tax by the provider of service in the following month/quarter. There are, therefore, bound to be

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Service Tax would be made for the amounts collected after 30th June, 2017.
* Will the e-payment window be available in ACES for a considerable time to deposit all such payments of Service Tax to the credit of Central Government, as and when received.
* How will the Service Tax dues be captured in last return to be filed for April-June, 2017 period ? This is not there which may lead to loss of non-collected but billed revenue in absence of which revenue leakage is bound to be there. Further, there may not be a tracking by the department of such tax revenue to be collected.
* How will the tax payer deposit the collections- on monthly basis or quarterly basis?
* For example, July collections should be deposited in August 2017 or July

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nvoice was raised by the service provider in Pre-GST regime and the same is received and accounted in post GST regime, how the tax liability be discharged? There was a Service Tax Levy on the date of receipt of service on RCM basis. But the Point of Taxation will be in GST regime. Transitional provisions are silent on these issues and there is no clarity on how to pay the service tax and how to take credit of such service tax..
Dated: 1-8-2017
Reply By Ganeshan Kalyani as =
Bills pertaining to pre GST but received and accounted in July 2017 for the service covered under RCM then service tax should be tax. The service tax so paid should be disclosed in ST-3 to be filed on or before 15th August 2017. If the credit for the tax paid under RC

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Applicability of WCT TDS
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 1-8-2017 Last Reply Date:- 2-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear expert,
As per my understanding sec 51 of cgst/sgst act, which is replacement of Tds on works contract?
If yes there are only 3 categories of person defined as 1. Central or state government. 2. Local authority 3. Government agencies. Whereas the 4th one will be notified by government on the recommendation by

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Customs – Clarification regarding exports under claim for drawback in the GST scenario
PUBLIC NOTICE No. 24/2017 Dated:- 1-8-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
CITY CUSTOMS COMMISSIONERATE, P.B No. 5400, C.R.BUILDING,
QUEEN'S ROAD, BENGALURU – 560 001
C.N0. VIII/09/26/2017 City cus Tech
Date: 01.08.2017
PUBLIC NOTICE No. 24/2017
Sub: Customs – Clarification regarding exports under claim for drawback in the GST scenario. – reg.
Attention of all Customs Brokers, Exporters, Importers, Members of the Trade and other stake holders is invited to Board's Circular No. 32/2017-Customs dated 27.07.2017 on the above subject matter.
2. As you are aware, the higher All Industry Rates (AIRS) under D

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ce of clarity about jurisdictional GST officer, time lag between exports and the requisite returns to be filed under GST laws, etc., the said certificate from GST officer may not be available immediately at the time of export.
4. Keeping in mind the above difficulties, the Government has amended Note and Condition 12A of Notification 131/2016-cus (N.T.) dated 31.10.2016 by Notification 73/2017-cus (N.T.) dated 26.7.2017 and dispensed with the requirement of the certificate from GST officer to claim higher rate of drawback. To facilitate exports, the higher rate of drawback can be claimed on the basis of self-declaration to be provided by exporter in terms of revised Note and Condition 12A of aforesaid Notification.
5. Since Notes and Cond

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hipping bill. In respect of exports that have already been made, exporters may submit a single declaration regarding the export products covered in past shipping bills for which let export order has been given from 1.7.2017 onwards. This shall be irrespective of any certificate or declaration, if any, given earlier.
6. Another aspect that may be noted is that there could be cases where export goods had been cleared from factory, warehouse, etc. prior to 1.7.2017 but let export order has not been issued before 1.7.2017. Such goods are not supplies under GST and accordingly, said Note and Condition 12A is not applicable. For such goods, the declaration from exporter or certificate from the then Central Excise officer as applicable in terms o

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The Goa Goods and Services Tax (Fourth Amendment) Rules, 2017.
38/1/2017-Fin(R&C)(11) Dated:- 1-8-2017 Goa SGST
GST – States
Goa SGST
Goa SGST
GOVERNMENT OF GOA
Department of Finance
Revenue & Control Division
Notification
38/1/2017-Fin(R&C)(11)
In exercise of the powers conferred by section 164 of the Goa Goods and Services Tax Act, 2017 (Goa Act 4 of 2017), the Government of Goa hereby makes the following rules further to amend the Goa Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Goa Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the Goa Goods and Services Tax Rules, 2017,- (i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figures “on or before 30th September, 2017” shall be substituted;
(ii) in rule 26,

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or the date of time of supply of such goods in terms of section 12 of the Act.
(2) The rate of exchange for determination of value of taxable services shall be the applicable rate of exchange determined as per the generally accepted accounting principles for the date of time of supply of such services in terms of section 13 of the Act.”;
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of

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ished in respect of the tax period;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vi) in rule 83, with effect from 1st July, 2017, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “subrule” shall be substituted;
(vii) in rule 89, with effect from 1st July, 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(viii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted;
(ix) in FORM GST TRAN-2,

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The Karnataka Goods and Services Tax (Second Amendment) Rules, 2017.
04-B/2017 Dated:- 1-8-2017 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
FINANCE SECRETARIAT
NOTIFICATION (04-B/2017)
NO. FD 47 CSL 2017 BENGALURU, DATED: 01-08-2017.
In exercise of the powers conferred by section 164 of the Karnataka Goods and Services Tax Act, 2017 (Karnataka Act 27 of 2017), on the recommendations of the council the Government of Karnataka hereby makes the following rules further to amend the Karnataka Goods and Services Tax Rules, 2017, namely:-
RULES
1. Title and commencement.- (1) These Rules may be called the Karnataka Goods and Services Tax (Second Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force from the date of their publication in the Official Gazette.
2. Amendment of rule 24.- In the Karnataka Goods and Services Tax Rules, 2017 (hereinafter referred to as the said rules), in rule 24, in sub-rule (5), for the words “within

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y:-
“(2) The amount, as specified in sub-rule (1) shall be determined separately for input tax credit of Central tax, State tax, Union territory tax and Integrated tax.”
5. Amendment of rule 46.- In rule 46 of the said rules, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination.”
5. Amendment of rule 61.- In rule 61 of the said rules, for sub-rule (5),

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rn in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”
6. Amendment of rule 83.- In rule 83 of the said rules, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be substituted with effect from 1st July, 2017.
7. Amendment of rule 89.- In rule 89 of the said rules, in sub-rule (4), in clause (E), for the words and figures “sub-section (112) of section 2”, the words and figures “clause (112) of section 2” shall be substituted with effect from 1st July, 2017.
8. Amendment of FORM GST TRAN-1.- In FORM GST TRAN-1, of the said rules, in Sl. No. 7, in Table (a), in column (2) for the heading, “HSN (at 6 digit level

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The West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017.
1385-F.T. Dated:- 1-8-2017 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
FINANCE DEPARTMENT
REVENUE
NOTIFICATION
No. 1385-F.T.
Dated, Howrah, the 1st day of August, 2017.
In exercise of the powers conferred by section 164 of the West Bengal Goods and Services Tax Ordinance, 2017 (West Ben. Ord. No. II of 2017), the Governor is pleased hereby to make the following rules further to amend the West Bengal Goods and Services Tax Rules, 2017, namely :-
(1) These rules may be called the West Bengal Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) Save as otherwise provided, they shall come into force on the date of publication in the Official Gazette.
2. In the West Bengal Goods and Services Tax Rules, 2017,-
(i) in rule 24, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figures “on or bef

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shall be determined separately for input tax credit of central tax, State tax and integrated tax.”;
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of the country of destination:”;
(v) in rule 61, for sub-rule (5), the following sub-rules shall be deemed to have been substituted with effect from the 1st day of July, 2017, namely:-
“(5) Where the time limit for

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and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”;
(vi) in rule 83, in sub-rule (3), in the second proviso, for the word “sub-section”, the word “sub-rule” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(vii) in rule 89, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(viii) in rule 103, for the words “in the rank”, the words “not below the rank” shall be deemed to have been substituted with effect from the 1st day of July, 2017;
(ix) in FORM GST TRAN-1, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be deemed to have been substituted with effect from the 1st day

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The Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017.
FIN/REV-3/GST/1/08 (Pt-1) Dated:- 1-8-2017 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
FINANCE DEPARTMENT
(REVENUE BRANCH)
F.NO.FIN/REV-3/GST/1/08 (Pt-1)
Dated: 1st August, 2017
NOTIFICATION
In exercise of the powers conferred by section 164 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017), the State Government hereby makes the following rules further to amend the Nagaland Goods and Services Tax Rules, 2017, namely:-
(1) These rules may be called the Nagaland Goods and Services Tax (Fourth Amendment) Rules, 2017.
(2) They shall come into force with immediate effect.
2. In the Nagaland Goods and Services Tax Rules, 2017,
(i) in rule 24, with effect from 22nd July, 2017, in sub-rule (4), for the words “within a period of thirty days from the appointed day”, the words and figures “on or before 30th September, 2017” shall be substituted;
(ii) for rule

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held in stock are not available, the registered person shall estimate the amount under sub-rule (l) based on the prevailing market price of the goods on the effective date of the occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.”
(iv) in rule 46, for the third proviso, the following proviso shall be substituted, namely:-
“Provided also that in the case of the export of goods or services, the invoice shall carry an endorsement “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS ON PAYMENT OF INTEGRATED TAX” or “SUPPLY MEANT FOR EXPORT/SUPPLY TO SEZ UNIT OR SEZ DEVELOPER FOR AUTHORISED OPERATIONS UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX”, as the case may be, and shall, in lieu of the details specified in clause (e), contain the following details, namely,-
(i) name and address of the recipient;
(ii) address of delivery; and
(iii) name of

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riod;
(b) the registered person shall modify Part B of the return in FORM GSTR-3 based on the discrepancies, if any, between the return in FORM GSTR-3B and the return in FORM GSTR-3 and discharge his tax and other liabilities, if any;
(c) where the amount of input tax credit in FORM GSTR-3 exceeds the amount of input tax credit in terms of FORM GSTR-3B, the additional amount shall be credited to the electronic credit ledger of the registered person.”,
(vi) in rule 83, with effect from 1st July 2017, in sub-rule (3), in the second proviso, for (vi) the word “sub-section”, the word “sub-rule” shall be substituted;
(vii) in rule 89, with effect from 1st July 2017, in sub-rule (4), in clause (E), for the word “sub-section”, the word “clause” shall be substituted;
(viii) in FORM GST TRAN-1, with effect from 1st July 2017, in Sl. No. 7, in Table (a), for the heading of column (2), the heading “HSN as applicable” shall be substituted;
(ix) in FORM GST TRAN-2, with effect from 1st July 2

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Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017.
Memo No. 1598/ST-6 Dated:- 1-8-2017 Haryana SGST – Circular
GST – States
From
Excise & Taxation Commissioner,
Haryana, Panchkula.
To
All Dy. Excise & Taxation Commissioners (ST),
In the State of Haryana.
Memo No. 1598/ST-6
Panchkula, dated the 01-08-2017
Subject: Guidelines/Instructions for detention/lnspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017-
Memo
On the captioned subject, please find enclosed herewith guidelines for conducting road side checking and for detention/Inspection report under section 68 and 129 of the HGST Act/CGST Act and Section 20 of the IGST Act, 2017 for your information and necessary action.
The above guidelines must be brought to the notice of the officers/officials working under your jurisdiction and control.
Addl. Excise & Taxation Commissio

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seized:
Sr. No.
Description of conveyance detained/seized
Registration of conveyance
Remarks
1
2
3
4
C) Details of conveyance detained/seized:
Sr. No.
Description of conveyance detained/seized
Registration of conveyance
Remarks
1
2
3
4
and these goods and the conveyance are being handed over for safe upkeep to:
(Name and address)
with a direction that he/she shall not remove, part with, or otherwise deal with the goods or/and conveyance and/or documents except with the prior permission of the undersigned.
Name and Designation of the Officer
Place:
Date:
To:
–
(Name and address)
GUIDELINES FOR DEPARTMENTAL OFFICERS FOR CONDUCTING ROADSIDE CHECKING UNDER GST ACT
Whereas, Section 68 of HGST/CGST Act, 2017 provides that the Government may require the person-in-charge of a conveyance carrying any consignment of goods of value exceeding such amount as may be specified to carry with him such documents and such devices as may he prescribed; and
Whereas, Rule 1

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d) Delivery challan shall be as prescribed under Rule 55 of Chapter-VI i.e. Tax Invoice, Credit and Debit Notes of HGST/CGST Act, 2017.
e) Bill of supply shall be as prescribed under Rule 3(1) of Chapter-II i.e. Composition Rules of HGST/CGST Act, 2017.
f) Bill of entry shall be as prescribed under the Customs Act, 1962 or rules made thereunder.
The proper officer conducting roadside checking may take action in following order:-
i) Inspection of goods in movement will be done as per provision of Section 68 of HGST/CGST Act, 2017. The documents accompanying the goods shall be matched in accordance with the notification notified under Rule 138 of the HGST/CGST Act, 2017.
ii) In case of any discrepancy, the proper officer will record the statement of the owner or the person-in-charge of the goods.
iii) The proper officer will issue detention order of the goods and the conveyance in which the goods are carried.
iv) The proper officer will prepare an inventory of the goods conta

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Leviability of Integrated Goods and Services Tax (IGST) on High Sea Sales of imported goods and point of collection thereof-reg.
33/2017 Dated:- 1-8-2017 Circular
Customs
Circular No. 33/2017-Cus
F.No.450/131/2017-CusIV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
New Delhi, dated the 1st August, 2017
All Principal Chief Commissioners/Chief Commissioners of Customs /Customs (Preventive),
All Principal Chief Commissioners/Chief Commissioners of Customs and Central Excise/GST,
All Principal Commissioners/Commissioners of Customs / Customs (Preventive),
All Principal Commissioners/ Commissioners of Customs and Central Excise/GST.
Sir /Madam,
Subject: Leviability of Int

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contract price paid by the last high sea sales buyer into the Customs valuation [Circular No. 32/2004-Cus., dated 11-5-2004 refers].
3. As mentioned earlier, all inter-state transactions are subject to IGST. High sea sales of imported goods are akin to inter-state transactions. Owing to this, it was presented to the Board as to whether the high sea sales of imported goods would be chargeable to IGST twice i.e. at the time of Customs clearance under sub-section (7) of section 3 of Customs Tariff Act, 1975 and also separately under Section 5 of The Integrated Goods and Services Tax Act, 2017.
4. GST council has deliberated the levy of Integrated Goods and Services Tax on high sea sales in the case of imported goods. The council has decided

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thorities for the customs clearance purposes. The importer (last buyer in the chain) would be required to furnish the entire chain of documents, such as original Invoice, high-seas-sales-contract, details of service charges/commission paid etc, to establish a link between the first contracted price of the goods and the last transaction. In case of a doubt regarding the truth or accuracy of the declared value, the department may reject the declared transaction value and determination the price of the imported goods as provided in the Customs Valuation rules.
6. Field formations are requested to decide the cases of high sea sales of imported goods accordingly. Difficulties, in the implementation of this circular may be brought to the knowled

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henna cone
Query (Issue) Started By: – chail singh Dated:- 31-7-2017 Last Reply Date:- 1-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
sir,
please tell me the GST % on Henna cone OR Mehandi cone(pest)
some distributer are puting 5% and some people 28% so please confirm me actual GST % on Mehandi cone
Reply By KASTURI SETHI:
The Reply:
Correct GST rate is 28%. Henna cone is covered under HSN code 3304. In this context, go through para no.3 of the following case law pertain

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