Goods and Services Tax

Goods and Services Tax – Started By: – Binu Karuthedath – Dated:- 17-7-2017 Last Replied Date:- 19-7-2017 – We are Trading or Merchant Exporter In Trading export, we have bought goods from other Manufacturing unit or dealer and export the same. Now, in GST regime we have to buy goods (Taxable) for trading export with payment of IGST from 1 st dealer (as per Circular No. 4/4/2017-GST) and 2nd dealer have to export the same 2nd dealer is raising invoices in Foreign Currency(US Doller) for export Can I raise export invoice without collecting IGST and send the goods to Port? if I have to collect GST, How it possible in Forex invoice? – Reply By Kishan Barai – The Reply = In Export Invoice you don't need you charge IGST, if you paid IGST at

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Goods and Services Tax – Started By: – srivarihitechindustries ltd – Dated:- 17-7-2017 Last Replied Date:- 20-7-2017 – Sir, We have paid service tax for manpower under RCM for june 2017 on 6.7.2017, and 3 service tax bills rececived on 11.7.2017 for the june 2017(after filing excise return) our consultant told that we can't take as input in ER1. and no provisions in GST Trans 1 form also… whether we can revise ER1, or what we have to do? – Reply By KASTURI SETHI – The Reply = ER-1 for Jun

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 17-7-2017 Last Replied Date:- 17-7-2017 – We are regular basis using services from travelling agent like ticket booking for our sales person visit, Visa, etc.If the agent is not register under GST we have to use RCM to discharge liability of GST.Can we avail ITC credit on the RCM .If agent is registered also can we avail ITC on GST paid by him. – Reply By KASTURI SETHI – The Reply = Under RCM, GST has to be paid in cash and t

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 17-7-2017 Last Replied Date:- 19-7-2017 – We have manufacture unit and buying Mobile Handset to our employees from The Mobile Stores. The Mobile stores raised us invoice with GST charged extra.Now, since we can avail ITC as the expenses are furtherance of business we require to The mobile store as mention our GST Number in their invoice. We asked them accordingly but there answer is that we are not charging you GST extra our prices are inclusive of GST.In above case whether we can avail of ITC or not.Before GST implementation. we are availing ITC on such transaction. – Reply By KASTURI SETHI – The Reply = Prices are inclusive of GST means you have paid GST and you can av

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Goods and Services Tax – Started By: – GNANASEKAR SHANMUGAM – Dated:- 17-7-2017 Last Replied Date:- 27-7-2017 – Whether GST applicable on OCEAN FREIGHT for export of goods? if so what is the % – Reply By KASTURI SETHI – The Reply = Who bears the ocean freight ? Buyer or exporter ? Whether FOB value or not ? – Reply By GNANASEKAR SHANMUGAM – The Reply = In our case, ocean freight is paid by exporter from India on C&F basis. – Reply By KASTURI SETHI – The Reply = In my view, GST is not applicable on ocean freight for export of goods. Ocean freight stands for when goods leave Indian Territory. – Reply By Kishan Barai – The Reply = 5% GST Ocean Freight Charged by SCI on its BL ; transportation bill – Reply By KASTURI SETHI – The Reply = If

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Goods and Services Tax – GST – By: – R.S. Mangal – Dated:- 17-7-2017 Last Replied Date:- 19-7-2017 – Under the regime of Central Excise and Customs, the 100% EOU s have been exporting their products directly as well as through Merchant Exporters. Further, they were also procuring inputs/ Capital Goods without payment of duty in terms of exemption Notification No. 22/2013-CE dated 31.03.2013 and 52/2003-Cus dated 31.03.2003 as amended. CLARIFICATION FOR BOND FOR IMPORT IS NEEDED IMMEDIATELY In old Central Excise regime, the 100% EOU s had executed B-17 Bond which was all purpose Bond for Exports as well as Imports and the same was in the nature of running Bond. In view of GST Regime, it is clear that no duty free procurements is allowed for domestic procurement but the exemption of BCD and ED Cess & SHEC Cess on such BCD are still exempted under Notification No. 52/2003-Cus read with recent Notification No. 59/2017-Cus dated 30.06.2017. As per CBEC Circular No. 4/4/2017-GST dated 7

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7-GST dated 07.07.2017, because the units would require some time for completing the formalities for execution of such Bond. The format of Continuity Bond as available in Customs law is meant for Provisional Duty Bond, question is whether it requires any amendments or modifications to suit the EOU requirement. Whether the said Bond to be furnished for Imports is a running Bond (with debit / credit facility) or a One-time Bond (separate Bond for each consignment / Import)? Whether said Bond is required to be executed separately for each of Port of Import from where the EOU is expected to Import their goods? Whether such Bond could be surety Bond or if security then what percentage of security by way of Bank Guarantee is required to be submitted? Whether the functions bestowed upon the Deputy/ Assistant Commissioner of Customs can be continued to be performed by jurisdictional Central GST Commissionerate like before which means such Continuity Bond is to be executed and accepted by the j

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the premises of EOU unit under their Bond ? In case such Export are not allowed without payment of duty then what duty is to be charged ? whether it will be only IGST ? or Whether it will be Aggregate of Customs Duty i.e. BCD + Ed Cess + SHE Cess + IGST? Or whether it will be IGST + Duty of BCD forgone on Inputs involved on such exported products ? In case, the duty components on such exports comprises BCD element then how the Merchant Exporter would get Refund of such component because as per the GST law such Merchant Exporter can get the credit of IGST portion only which ultimately is entitled for refund under the provisions of Section 54 of CGST Act read with relevant rules ? in such case no Merchant Exporter would like to get his export orders fulfilled through EOU units. Whether EOU can export through Merchant Exporters on the basis of LUT/Bond of such Merchant exporter without payment of duty? The EOU s are requested to raise their concerns immediately to CBEC, Development Commis

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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 17-7-2017 Last Replied Date:- 26-7-2017 – Health care services have been specifically kept out ride the scope of GST net. This is a fact and a perception too. These include services provided by medical establishments, clinics, medical practitioners, diagnostic centers etc. The exemption has been provided vide the following entry No. 77 in Notification No. 9/2017-intergrated tax (Rate) dated 28.06.2017 . 77 Services by way of health care services by a clinical establishment, an authorised medical practitioner or para-medics. However, medicines sold by pharmacy are subject to GST at varied rates and so are items like stents, implants etc taxed. The general rate of medicines etc, inter alia is covered under the following classification: Chapter No. Items Rate 30 Drugs or medicines including their salts and esters and diagnostic test kits, specified in List 3 or List 4 appended to the Notification No.12/2012- Customs, dated

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ation: Coronary stents and coronary stent systems for use with cardiac catheters. Artificial kidney Disposable sterilized dialyzer or micro-barrier of artificial kidney Parts of the following goods, namely:- Crutches; Wheel chairs; Walking frames; Tricycles; Braillers; and Artificial limbs Shockingly, all there items have been taxed but deserve to have been exempt fully. These are not luxury or cosmetic items meant for human consumption. Moreover, a large number of non-profit organizations are engaged in free or concessional supply of such goods. There could be an argument that many big or corporate hospitals are also engaged in such supplies and charge a huge amount for this. But then, if we can tax hotels and restaurants at different tax rates based on categories on the basis of 'ability to pay', who stops the Government from adopting the same formula here. Tax big hospitals but spare such supplies generally. Tax officers, also human beings, must understand this and act upon.

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or people have not been exempted from the GST.First, it needs to be clarified that under the GST, the most beneficial rate of tax on any item is 5 per cent. Aids and appliances for disabled people, like wheelchairs, talking books, assistive listening devices and implants for the severely physically challenged, are taxed at this rate. This allows the suppliers of these items to claim an input tax credit for the GST paid on the inputs (raw materials) and input services used for supplying these items.Most of the inputs (raw materials) and input services are in the 18 per cent GST rate category. Some of the sophisticated electronic inputs are under the 28 per cent rate. Thus, effectively, the entire 5 per cent GST levy on the aids and appliances for the disabled people will be offset against the input taxes, leading to zero effective tax on these items.No supplier of these items will pay GST from his pocket and the input tax credit will always be more than sufficient for discharging the GS

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erests of disabled persons. And as a corollary, Muralidharan s prescription of keeping the GST rate at zero per cent on these aids and appliances would make these items expensive and, thereby, would unintentionally end up harming the interests of the disabled persons.Opinion | Why Is Terror The Central Plank Of Modi's Visit To Israel ?Secondly, if such goods were exempt from GST, then on imports of similar items too, the corresponding integrated GST would have to be kept at zero per cent. This will increase the competition for domestic manufacturers of these items, as they will not be able to avail the input tax credit on the inputs and input services used for the manufacture of items for the disabled, which in turn will increase their cost and make them non-competitive with respect to imported aids and appliances. This is against national interest, against Make in India and would result in a loss of jobs in the units of the Indian manufacturers.I hope and pray that the ignorance o

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Goods and Services Tax – Started By: – shailendra parakh – Dated:- 17-7-2017 Last Replied Date:- 18-7-2017 – Dear Sir,With regard to GST ,my query is with regard to Exemption from Renting of Immovabel Property.Facts for this discussion are as under:Charges collected for residential and lodging of the students (esp college students ) staying in hostel owned by private commercial entity will be liable to GST.(3 student in one room, Total ₹ 450=00 per day for 3 student ) ,{without mess facility } ,for 1 month ₹ 13500=00,for year ₹ 162000-00 (nos.of student.-200 ) ,charges collected in two instalmentFurther students are just residing and availing mess facility in the hostel premises, Mess facility charges and Rent is collecte

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GST – States – SRO-01 – Dated:- 17-7-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar. ********** In the notification of the Government of Jammu and Kashmir No: SRO-GST-1 dated 8th July, 2017,- (i) at page 03, S.No. 35, for Coffee, whether or not roasted or decaffeinated , read Coffee Roasted, whether or not decaffeinated . (ii) at page 06 after S.No. 103, following is inserted- 103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants [other than aquatic feed including shrimp feed and prawn feed, poultry feed and cattle feed, including grass, hay and straw, supplement and husk of pulses, concen

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GST – States – SRO-02 – Dated:- 17-7-2017 – Government of Jammu and Kashmir Finance Department Civil Secretariat, Srinagar. Corrigendum to SRO-GST-2 of 2017 Dated 08.07.2017 In the notification of the Government of Jammu and Kashmir No: SRO-GST-2 dated 8th July, 2017,- (i) at page 03, S.No. 45, for Dried leguminous vegetables, shelled, whether or not skinned or split read Dried leguminous vegetables, shelled, whether or not skinned or split [other than put up in unit container and bearing a reg

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GST – States – FIN/REV-3/GST/1/08 (Pt-1)/380 – Dated:- 17-7-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO. FIN/REV-3/GST/1/08 (Pt-1)/380 Dated: 17th July, 2017 Corrigendum In the notification of the Government of Nagaland, Finance Department (REVENUE BRANCH) F.NO. FlN/REV-3/GST/1/08 (Pt-I) D dated the 30th June, 2017. (i) at page 03, in Sl.No. 35 (0901), for Coffee, whether or not roasted or decaffeinated , read Coffee roasted, whether or not decaffeinated ; (ii) at page 06 after Sl.No. 103, insert- 103A 2302 Bran, sharps and other residues, whether or not in the form of pellets, derived from the sifting, milling or other working of cereals or of leguminous plants[other than aquatic feed including shrimp feed and p

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GST – States – FIN/REV-3/GST/1/08 (Pt-1) – Dated:- 17-7-2017 – GOVERNMENT OF NAGALAND FINANCE DEPARTMENT (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08 (Pt-1) Corrigendum Dated: 17th July, 2017 In the notification of the Government of Nagaland, Finance Department (REVENUE BRANCH) F.NO.FIN/REV-3/GST/1/08(Pt-1) E dated the 30th June, 2017. (i) at page 03, in Sl. No. 45 (0713), for Dried leguminous vegetables, shelled, whether or not skinned or split , read Dried leguminous vegetables, shelled, whether

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Customs – 29/2017 – Dated:- 17-7-2017 – Circular No. 29/2017-Customs F. No. DGEP/EOU/GST/16/2017 Government of India Department of Revenue Central Board of Excise & Customs Directorate General of Export Promotion New Delhi, 17th July, 2017 To Principal Chief Commissioners/Principal Directors General, Chief Commissioners/Directors General, Principal Commissioners/Commissioners, All under CBEC. Madam/Sir, Sub: Operational problems being faced by EOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003- reg. EOUs are allowed duty free import of goods under notification No.52/2003-Custom dated 31-3-2003. However, in view of GST the said notification has been consequently amended by notification No. 59/2

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transfer of goods from one EOU to another, which was supported by procurement certificate (PC) in view of Circular no. 35/2016 -Custom dated 29-7-2016 . d) Trade has also requested to continue the procedure of procurement certificates for transitional period for import of goods by EOUs. 3. Matter has been examined. It has been decided by Board, that – (i) The B-17 bond, being a general purpose running bond will serve the requirement of continuity bond to be submitted under Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017, and therefore EOU/STP/EHTP units are not required to submit separate continuity bond. (ii) It is to clarify that the requirements of information about estimated quantity and value of goods to be imported

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e GST taxes. However, such transfer would be without payment of custom duty. The supplier unit will endorse on such documents the amount of custom duty, availed as exemption, if any, on the goods intended to be transferred. The recipient unit would be responsible for paying such basic customs duty, as is obligated under Notification no. 52/2003-Cus dated 31-3-2003 (as amended), when the finished goods made out of such goods or such goods are cleared in DTA. The circular no. 35/2016 -Custom dated 29-7-2016 would stand amended to the extent that no procurement certificates would be required for inter- unit transfer. 4. This may be brought to the notice of all the field formations and also the trade. Yours faithfully, (Saroj Kumar Behera) Join

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Goods and Services Tax – Started By: – Umakant Malpani – Dated:- 16-7-2017 Last Replied Date:- 18-7-2017 – I am an e-Rickshaw dealer. E Rickshaw are charged at 12% in Gst while the battery required is charged at 28%. I buy both these items from different Suppliers. Can it be case of composite supply where e rickshaw being the primary item and I charge 12% tax on aggregate? – Reply By KASTURI SETHI – The Reply = It is a mixed supply. When you sell battery separately , pay GST @28% – Reply By Kis

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Goods and Services Tax – Started By: – Umesh Golecha – Dated:- 16-7-2017 Last Replied Date:- 17-7-2017 – dear sir our client is a retailer dealing in textile and ready made garments . since fabric is exempt from excise can we claim credit on the stock of fabric held as on 30th June 2017 or should we interpret exemption of fabric as conditional exemption and therefore making them eligible for credit under gst provisions under section 140.Umesh – Reply By KASTURI SETHI – The Reply = Fabric was ex

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Goods and Services Tax – Started By: – RAI TOMAR – Dated:- 16-7-2017 Last Replied Date:- 17-7-2017 – My client doing Job work for Principle manufacturer both situated in different state. What is the SAC code for Job work ? – Reply By KASTURI SETHI – The Reply = Job work for what ? What is purpose ? So classification depends upon nomenclature of final product. However, carrying out an intermediate production process as job-work in relation to cultivation of plants etc. Service Code is 9986. (HSN

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Goods and Services Tax – Started By: – Ajit Kinikar – Dated:- 16-7-2017 Last Replied Date:- 16-8-2017 – SirI am commission agent in agriculture market In sangli (Maharashtra) .Working under law of agriculture market committee.I sold jagrry and turmaric behalf of farmar.i give bill (invoice) to buyer .As per rula of government of maharashtra I charge commission to buyer.ThisCommission charge in bill.In our Case buyer give payment to me and I give payment to farmar.Naw what is the GST rate of this transition? Can agriculture commission is under Gst? – Reply By HimansuSekhar Sha – The Reply = Please look into SL.no 54(g) of notf.no 12/17,it may work for you – Reply By KASTURI SETHI – The Reply = Jaggery falls under HSN code 1701 and is exempt

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Service Accounting Code – Goods and Services Tax – Started By: – RAI TOMAR – Dated:- 16-7-2017 Last Replied Date:- 16-7-2017 – What is the SAC and GST rate of Pest control Service? – Reply By KASTURI

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Goods and Services Tax – Started By: – tarun verma – Dated:- 16-7-2017 Last Replied Date:- 16-7-2017 – respected sir,please provide me taxability of following transaction under gsta) Mr. Harish ( Builder ) buys a land and also hire a contractor named Sahil.Sahil buid building on behalf of Harish.all material + labour BILLed in the name of sahil( contractor).Harish only sale flats .now INPUT tax credit availability to MR.Harish and MR.Sahilb) in Same above example all material will be provided b

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 15-7-2017 Last Replied Date:- 15-7-2017 – We have manufacturing pharma machine and provide free food to our employees. While preparing food we require vegetable which we brought from market or mall. Can we avail credit of GST paid on that. Since the expenses are furtherance to the business. – Reply By KASTURI SETHI – The Reply = In my view, it is not in course furtherance of business. Not admissible. – Reply By HimansuSekhar

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Goods and Services Tax – GST – Dated:- 15-7-2017 – Do you know that as per the GST laws, you are required to take registration on or before 30thJuly, 2017. Don t wait for the last date. Register now. If you are carrying out any business and have an annual aggregate turnover in the preceding financial year exceeding ₹ 20 lakhs (Rs. 10 lakhs in Special Category States), you need to register in all States/Union Territories from where you are making taxable supplies. However, you need not register if you are engaged exclusively in the supply of exempted goods or services or both.The timelines for applying for registration are as follows:- Registered under any of the existing law Migrated Liable for registration in GST regime Provisional

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d while designing the procedure. You can take registration from the comfort of your home by filing an online application on the common portal https://www.gst.gov.in/.All you need is a valid PAN, email id and a mobile number. Once these 3 details are verified, you will be required to furnish other details relating to your business. There is no need to submit any physical documents (unless a query is raised and documents asked for) and all necessary documents can be scanned and uploaded. If there are no queries, you will receive your registration online within 3 working days from submission of online application. It s simple. But what will happen if you don t get registered? More than anything, getting registered is for your own benefit. If y

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Goods and Services Tax – GST – Dated:- 15-7-2017 – New Delhi, Jul 15 (PTI) The government today asked traders to get registered under the Goods and Services Tax (GST) regime by July 30. However, traders with turnover of below ₹ 20 lakh or those engaged exclusively in the supply of exempted goods or services need not register under the new tax regime which has kicked in from July 1. As per the GST laws, one is required to take registration on or before July 30, 2017. All traders are requested to register now without waiting for the last date, a finance ministry statement said. Listing the benefits of getting registered under GST, the ministry said that input tax credit can be passed on in the value chain and due taxes collected will c

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eed not register under the GST regime can cancel their registration by July 22. Those who have not migrated but are liable for registration will have to do so by July 22, it added. For new taxpayers who are not registered under any of the erstwhile tax regimes, they will have to get themselves registered by July 30. If anytime during the course of the financial year a business crosses the ₹ 20 lakh turnover threshold, then it will have to apply for registration within 30 days from becoming liable for registration. The finance ministry said if a business has a valid PAN, email ID and a mobile number, then it can file an online application on the common portal https://www.gst.gov.in/ and get registered for GST. Taking registration in GS

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Goods and Services Tax – GST – Dated:- 15-7-2017 – There are some reports that GST@18% will be levied on annual subscription/fees charged for lodging in hostels. This is not true. There is no change in tax liability relating to education and related services in the GST era, except reduction in tax rate on certain items of education. 2. It may be mentioned that services provided by an educational institution to students, faculty and staff are fully exempt. Educational institution has been define

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Goods and Services Tax – GST – Dated:- 15-7-2017 – Doubts have been raised regarding the applicability of the Margin Scheme under GST for dealers in second hand goods in general and for dealers in old and used empty bottles in particular. Rule 32(5) of the Central Goods and Services Tax (CGST) Rules, 2017 provides that where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e., used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall

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Goods and Services Tax – GST – Dated:- 15-7-2017 – As per the GST laws, one is required to take registration on or before 30thJuly, 2017. All traders are requested to register now without waiting for the last date. If one is carrying-out any business and have an Annual Aggregate turnover in the preceding Financial Year exceeding ₹ 20 lakh (Rs. 10 lakh in Special Category States), you need to register in all the States/Union Territories from where you are making taxable supplies. However, one need not register if one is engaged exclusively in the supply of exempted goods or services or both. The timelines for applying for registration are as follows:- Registered under any of the existing law Migrated Liable for registration in GST reg

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been kept in mind while designing the procedure. You can take registration from the comfort of your home by filing an online application on the common portal https://www.gst.gov.in/. All one need is a valid PAN, email id and a mobile number. Once these 3 details are verified, one will be required to furnish other details relating to his/her business. There is no need to submit any physical documents (unless a query is raised and documents asked for) and all necessary documents can be scanned and uploaded. If there are no queries, one will receive his/her registration online within 3 working days from submission of online application. It s simple. But what will happen if one doesn t get registered? More than anything, getting registered is f

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