Goods and Services Tax

T-shirt/other complement given at Seminar
Query (Issue) Started By: – Ganapati Mahabaleshwar Dated:- 20-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 10 Replies
GST
Dear sir
we are software provider and we conduct meeting/seminar and we give T shirt and note book pen to participant.
my question is does it attract GST. and can i take ITC for the same.
If the company give T shirt to employee does it considered as gift or not.
Regards
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
You are supplying T-Shirts, note book and pen to those who attend the seminar. I hope it is free of cost. If you include the cost in the fee, if any, you collect, then when paying GST on the event management service you ca

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ITC on purchase of lift for residential unit and can use and set off against renting of immovable property ?
Query (Issue) Started By: – RameshBabu Kari Dated:- 20-7-2017 Last Reply Date:- 27-2-2018 Goods and Services Tax – GST
Got 5 Replies
GST
Dear Experts,
Can we avail ITC on purchase of lift for residential unit and also can we utilise this ITC against rental of immovable property services ?
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
As per Sl. No. 12 of Notification No. 12/2017- Central Tax (Rate) dated 26.6.2017 "Services by way of renting of residential dwelling for use as residence" is unconditionally chargeable to 'nil' rate of GST. Hence you cannot avail credit of GST paid on lift install

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Cabinet approves Central Goods and Services Tax (Amendment) Bill, 2017
GST
Dated:- 20-7-2017

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Central Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Central Goods and Services Tax (Amendment) Bill, 2017.
The Ordinance has extended the provisions of the Central Goods and Services Tax Act, 2017 r

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Cabinet approves Integrated Goods and Services Tax (Amendment) Bill, 2017
GST
Dated:- 20-7-2017

The Union Cabinet chaired by Prime Minister Shri Narendra Modi has given its ex-post facto approval for the promulgation of the Integrated Goods and Services Tax (Extension to Jammu & Kashmir) Ordinance, 2017 and replacement of the Ordinance by the Integrated Goods and Services Tax (Amendment) Bill, 2017.
The Ordinance has extended the provisions of the Integrated Goods and Services Tax

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Credit transfer documents
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 20-7-2017 Last Reply Date:- 21-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear expert,
I gone through the amendment in cenvat credit rules, regarding the credit transfer document. . Any one confirm, whether my understanding is correct or not.
Every dealer who procured the goods before the appointed day(i.e respect to within one year immediately preceeding the appointed day) and having the closing stock and each items value exceeds rs. 25k should get credit transfer documents from the manufacturers within 30days from the appointed day and will be submitted within 60 days from the appointed day and shouldl be mentioned the CTD

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nct number such as chassis or engine number of a car.
The CTD shall be issued within 45 days from 01.07.2017. and copy of the corresponding invoices shall be enclosed with it.
Reply By THYAGARAJAN KALYANASUNDARAM:
The Reply:
Dear sir,
Thanks for your valuable reply. Can you explain what kind of Goods, it is only a consumer products?
Example:
One of my client dealers of industrial products which will be supplied subsequently to the manufacturers, and if he procured those goods from the manufacturers prior to 01.07.2017 i. e. Between 01.07.2016 and 30.06.2017, he shall get the CTD from the manufacturers?
As per sec 140 of cgst act if the dealer possess the copy of Invoice which shows Excise duty separately can claim entire excise dut

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Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003
PUBLIC NOTICE No. 36/2017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 20.07.2017
PUBLIC NOTICE No. 36/2017
Sub: Operational problems being faced by DOU in GST regime consequent to amendment in Notification no. 52/2003-Customs dated 31-3-2003- reg.
Attention of the Trade is invited to Board's Circular No. 29/2017- Customs dated 17th July 2017 issued vide F. No. DGEP/EOU/GST/ 16/2017.
EOUs are allowed duty free import of goods under notification No.52/2003- Custom dated 31-3-2003. However, i

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e during this period of one year.
c) Trade has also sought a clarification regarding inter unit 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

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t certificate for import of goods.
(iv) The inter unit transfer would be on invoice on payment of applicable 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. Difficulties fa

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GSTIN requirement for the purpose of import & export
PUBLIC NOTICE No. 35/2017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 20.07.2017
PUBLIC NOTICE No. 35/2017
Sub: GSTIN requirement for the purpose of import & export" – Reg.
Attention of all the importers, Exporters, Customs Brokers, and other stake holders is invited to the Instruction No. 10/2017-Customsl dated 6th July, 2017 issued by Board.
2. Instances have been brought to the notice that there is some confusion regarding requirement of GSTIN for importers and exporters at the time of import and export of the goods. This is resulting in avoidable delay in the

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Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Drawback Rules, 1995 in GST Scenario
PUBLIC NOTICE No. 33/2017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS,
NEW CUSTOM HOUSE, KANDLA-370 210
F. No. S/20-07/AG/GST/2017-18
Dated: 20.07.2017
PUBLIC NOTICE No. 33/2017
Sub: Fixation of Brand Rate of drawback under Rule 6 and Rule 7 of the Customs, Central Excise & Service Tax Drawback Rules, 1995 in GST Scenario- Reg.
Attention of the Trade is invited to Board's Circular No. 23/2017- Customs issued vide F, No, 609/46/2017-DBK dated
2. As you are aware, in terms of Rule 6 and Rule 7 of the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995, the work pertaining to fixation of Brand rate of Drawback is undertaken by the Central Excise Commissionerate having jurisdiction over the factory where export goods are manufactured. In this context, Board's Circular No, 14/20

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ion No. 58/2017-Cus (N.T.) dated 29.6.2017. For exports made during this transition period, the exporter can claim All Industry Rate (AIR) or Brand rate of drawback for Customs, Central Excise Duties and Service Tax subject to certain additional conditions. These conditions aim to ensure that the exporter simultaneously does not avail input tax credit of Central Goods and Services Tax (CGST) or Integrated Goods and Services Tax (IGST) on the export goods or on inputs and input services used in manufacture of export goods or claim refund of IGST paid on export goods. Further, an exporter claiming drawback during transition period as per extant duty drawback provisions shall also be barred to carry forward Cenvat credit in terms of the CGST Act, 2017 on the export goods or on inputs or input services used in manufacture of export goods. The exporter also has to give the prescribed declaration and certificates (similar to declaration and certificate prescribed in Notification No. 59/2017-

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er any one of the places of export. Accordingly, Rule 6 and Rule 7 ibid have been suitably amended vide Notification No. 58/2017- cus (N.T.) dated 29.6.2017.
5. All Circulars/instructions issued till date w.r.t. fixation of Brand rate shall mutatis mutandis apply for work of fixation of Brand rate to be done by Customs formations in the GST scenario. However, verification of data given in the application if so required shall be got done through the Customs formation having jurisdiction over the factory where the export goods have been manufactured.
6. From 1.7.2017, all fresh applications for Brand rate of drawback irrespective of date of export will be dealt as per these guidelines. The applications already filed with existing Central Excise formations prior to 1.7.2017 and pending shall be transferred along with all relevant documents to the Principal Commissioner/ Commissioner of Customs having jurisdiction over the place of export. In case an already filed application relates to

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Customs GSTIN requirement for the purpose of import & export
PUBLIC NOTICE No. 14/12017 Dated:- 20-7-2017 Trade Notice
Customs
OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS
AIRPORT AND AIR CARGO COMMISSIONERATE
II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL,
KEMPEGOWDA INTERNATIONAL AIRPORT,
BENGALURU – 560300.
C No VIII/48/90/2017 Air cus Tech.
Dated 20.07.2017
PUBLIC NOTICE No. 14/12017 DATED 20.07.2017
Sub: Customs GSTIN requirement for the purpose of import & export-Reg.
****
Attention of the trade and industry, exporters, Importers and other stake holders is invited to Instruction No.10/2017- Customs issued vide file F. No. 450/119/2017-Cus.IV dated 06.07.2017 on the above cited subject.
2. In this regard, there is

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Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary
F.No.A.11015/2/2016-Ad.l Dated:- 20-7-2017 Clarifications / Instructions / Orders
GST
F.No.A.11015/2/2016-Ad.l
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
DEPARTMENT OF REVENUE
New Delhi, the 20 July, 2017
OFFICE ORDER NO. 202/2017
The President of India is pleased to appoint the following IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-offic

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Promote the officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX
F. No. A-32012/04/2017-Ad.II Dated:- 20-7-2017 Clarifications / Instructions / Orders
GST
F. No. A-32012/04/2017-Ad.II
Government of India
Ministry of Finance
Department of Revenue,
Central Board of Excise & Customs
New Delhi, the 20th July, 2017
OFFICE ORDER No.123/2017
The President of India is pleased to promote the following officers of the Indian Revenue Service (Customs and Central Excise) to the grade of Principal commissioner of customs, GST & CX in the Pay Scale of ₹ 67,000-79,000/- (pre-revised) (HAG) against the vacancies for the panel years 2015-16 and 2016-17, on regular basis with effect from the date of assumption of charge of the post and until further order:-
Sl. No.
Name/Date of Birth (S/Shri/Smt./Ms.)
Sl. No.
Name/Date of Birth (S/Shri/Smt./Ms.)
Panel for the year 2015-16
1.
Reena Arya
12.
Anil Kum

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wing officers are hereby ordered, with the approval of the competent authority, to be posted in the grade of Principal Commissioner/Principal Additional Director General of Customs, GST & CX to the post mentioned against each with immediate effect and until further order :-
SR. No.
BATCH/EMP CODE
NAME OF THE OFFICER (S/SH./SMT./MS.) (DATE OF BIRTH)
PRESENT POSTING
POSTED TO
1.
1986/478
REENA ARYA (17.11.1960)
NACIN FARIDABAD
PR. ADG, DG NACIN, FARIDABAD
2.
1986/479
OM PRAKASH DADHICH (30.08.1961)
CHANDIGARH (APPEALS) GST & CX
PC, DELHI CUS (PREV.)
3.
1986/481
SUNIL KUMAR DAS (25.08.1960)
NAVI MUMBAI GST & CX
PC, MUMBAI CUS (GEN) (MUMBAI ZONE-I CUS)
4.
1986/482
RANJAN KUMAR SAHOO (15.08.1960)
RANCHI GST & CX
PR. ADG, DGRI DELHI ZU
5.
1986/487
YOG DHYAN BANGA (06.08.1957)
LUDHIANA (APPEAL) GST & CX
PC, CC (AR)/ CESTAT, MUMBAI
6.
1987/492
BARUAH SAILAJA RAY (04.02.1963)
DG NACIN DELHI ZTI
PR. ADG, DG NACIN DELHI ZTI
7.
1987/493
JAYANT KUMAR JHA (05.02

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C, AHMEDBAD CUSTOMS
18.
1987/520
NARESH PENUMAKA (15.07.1962)
CHANDIGARH (AUDIT-I) GST & CX
PC, HYDERABAD GST & CX
19.
1987/522
H. R. BHEEMA SHANKAR (22.06.1961)
PUNE (APPEALS-I) GST & CX
PC, BENGALURU WEST GST & CX
20.
1987/512
VINOD KUMAR SAXENA (15.03.1961)
RAIPUR GST & CX
PC, RAIPUR GST & CX
21.
1987/521
VIMAL KISHORE VERMA (03.09.1959)
SURAT (APPEALS) GST & CX
PC, AHMEDABAD SOUTH GST & CX
22.
1987/524
CHAGAN LAL MAHAR (10.08.1958)
AURANGABAD GST & CX
PC, MEERUT GST & CX
23.
1986/472
KAILASH CHAND GUPTA (16.06.1959)
MUMBAI CENTRAL GST & CX
PC, MUMBAI EAST GST & CX
4. With the approval of the competent authority, the following transfers and postings in the grade of Commissioner of Customs, GST & CX are also hereby ordered with immediate offect and until further order:
SR. No.
BATCH/EMP CODE
NAME OF THE OFFICER (S/SH./SMT./MS.) (DATE OF BIRTH)
PRESENT POSTING
POSTED TO
1.
1995/880
ANICE JOSEPH CHANDRA (11.04.1971)
ON RETURN FROM DEPUTATION
DGH

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R GUPTA (15.11.1967)
JAMMU (AUDIT) GST & CX
AMRITSAR CUS (PREV.)
14.
1992/745
PRADEEP SAXENA (12.09.1966)
RAJKOT (AUDIT) GST & CX
SURAT (APPEALS) GST & CX
15.
1996/938
SURESH NANDANWAR (30.06.1972)
AHMEDABAD SOUTH GST & CX
AHMEDABAD (AUDIT) GST & CX
16.
1992/763
G NARAYANSWAMY (24.05.1964)
BENGALURU WEST GST & CX
BENGALURU SOUTH GST & CX
17.
1993/812
SATYAJIT SINGH (14.01.1967)
DGHRD (I&W), DELHI
SETTLEMENT COMMISIONER, DELHI
18.
1994/832
DHEERAJ RASTOGI (28.05.1969)
SETTLEMENT COMMISION, DELHI (TO WORK IN GST COUNCIL SECTT.)
DG NACIN, FARIDABD (TO WORK IN GST COUNCIL SECTT.)
19.
1988/555
SHRIKANT PATIL (12.07.1962)
NASIK (AUDIT GST & CX
NASIK GST & CX
20.
1991/696
SANJAY RATHI (04.07.1966)
NAGPUR (AUDIT) GST & CX
NAGPUR-I GST & CX
21.
1991/710
LALAIAH DHANDEM (11.01.1958)
NAGPUR-I GST & CX
NAGPUR (AUDIT) GST & CX
22.
1991 /669
S.P. SAHU (10.01.1965)
ADG, DG NACIN, FARIDABAD {WORKING AS COMMISSIONER (SINGLE WINDOW)}
COMMISIONER (R I & I),

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Seeks to exempt intra-State supplies of second hand goods received by a registered person, dealing in buying and selling of second hand goods and who pays the goods and services tax compensation cess on the value of outward supply of such second hand goods, as determined under sub-rule (5) of rule 32 of the Central Goods and Services Tax Rules, 2017, from any supplier, who is not registered, from the whole of the goods and services tax compensation cess leviable thereon under section 8 of the Goods and Services Tax (Compensation to States) Act, read with sub-section (4) of Section 9 of the Central Goods and Services Tax Act
04/2017 Dated:- 20-7-2017 Compensation CESS Rate
GST
GST Cess Rate
GST CESS Rate
GOVERNMENT OF INDIA
M

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Job Workers' GST Composition Scheme Eligibility Hinges on Manufacturing Status, Not Service Provision, Per Scheme Criteria.
Notes
GST
Whether a Job worker is eligible to avail the benefit of

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Upward price revision under Pre GST regime
Query (Issue) Started By: – RAJAGOPAL OBBAI Dated:- 19-7-2017 Last Reply Date:- 20-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Supplier was issued PO on 15th June 2017 towards upward price revision for supplies effected under Pre GST regime. But supplier did not issue supplementary invoice till 30th June 2017 and filed his excise returns. Should supplier issue invoice with GST or charge old taxes?
Reply By MARIAPPAN GOVINDARAJAN:

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Contractors and Restaurants with Turnover Below Rs. 75 Lakhs May Qualify for GST Composition Scheme Benefits.
Notes
GST
Whether a Works contractor having turnover below ₹ 75 lacs is eli

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Certain Manufacturers Excluded from GST Composition Scheme: Ice Cream, Pan Masala, Tobacco, E-commerce, and Inter-State Suppliers.
Notes
GST
Whether all the manufactures are eligible to avail

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GST – Whether a Job worker is eligible to avail the benefit of Composition Scheme u/s 10? What happened where the nature of activity undertaken by the job worker is amounting to Manufacture? will he be denied the benefit of composition as service provider?
Rule – 005 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 19-7-2017
Section – 10 – Composition levy.
Schedule 2: – ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Rule – 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
As per the scheme of Composition under GST, a service provider is not eligi

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of the CGST Act, 2017 specifically states that, "Any treatment or process which is applied to another person's goods is a supply of services."
Contrary view
Some experts feels that a Job worker, whose activity is amounting to manufacture, will be eligible for the benefit of Composition scheme. But, it should not be forgotten that Job worker is a service provider and all the service provider (except one case) are specifically excluded from the scope of composition scheme u/s 10(2)(a).
Reply By PMR Gowrissankar
The Reply:
If a job worker has to add other consumables like welding rod, paint, bolt and nuts etc, will it not amount to conversion of material (manufacture) and eligible for composition scheme? Please clarify.
Rep

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Compensatory Cess
Query (Issue) Started By: – RAJAGOPAL OBBAI Dated:- 19-7-2017 Last Reply Date:- 25-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Manufacturer of motor car exports cars opting export on payment of IGST u/s 16(3)(b) of IGST Act. Is compensation cess payable on export of cars if exporter opted export on payment of IGST?
Reply By MARIAPPAN GOVINDARAJAN:
The Reply:
Export amount inter-State supply. In my view cess is applicable.
Reply By Kishan Barai:
The Rep

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GST – Whether a Works contractor having turnover below 75 lacs is eligible to avail benefit of composition scheme? What happened in case of other service providers? Can a restaurant server provider (Dhaba wala) is allowed under this scheme.
Rule – 005 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 19-7-2017
Section – 10 – Composition levy.
Schedule 2: – ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Rule – 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
No, in General All the service provider are not eligible to avail the benefit of compositio

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Queryn on gst
Query (Issue) Started By: – HimansuSekhar Sha Dated:- 19-7-2017 Last Reply Date:- 28-8-2017 Goods and Services Tax – GST
Got 9 Replies
GST
1. As per sec. 18(1)c of cgst act, when a registered person ceases to pay tax under sec. 10, he will take credit of capital goods as per rule 40(1)(a). But if the date of invoice is more than one year, when the composition scheme is over, can he take credit?
2.Whether spare parts provided during warranty will attract gst?
3. Credit reversed when goods written off in the existing CCR rules, subsequently used post gst, can he take the credit.
Kindly give reply
Regards
Reply By KASTURI SETHI:
The Reply:
Query-wise reply:-
1. No.
2.Yes
3. No.
Reply By MARIAPPAN GOVINDARAJ

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hing can be said. That may or may not require spares. The defect may or may not require spares, but cost of repair is to be borne by the manufacturer as buyer has paid expected amount in advance at the time of purchase. So repair with or without spares, GST has to be borne by the manufacturer.Hence spare attracts GST.
is never free of cost. The
Reply By MUKUND THAKKAR:
The Reply:
Thanks Sh.kasturiji Sir for explaining in details.
Reply By HimansuSekhar Sha:
The Reply:
will it come come the category sl.no. 1 , sch. 1: permanent disposal of assets where the credit has been taken
Reply By Himansu Sekhar:
The Reply:
As clarified, the gst will not be paid during supply of goods during warranty period free of cost and no credit will be re

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GST – Whether all the manufactures are eligible to avail the benefit of Composition Scheme? If no, what are the exception?
Rule – 005 – Conditions and restrictions for composition levy Central Goods and Services Tax Rules, 2017
GST
Act-Rules
Dated:- 19-7-2017
Section – 10 – Composition levy.
THE CENTRAL GOODS AND SERVICES TAX ACT, 2017
Rule – 5 – Conditions and restrictions for composition levy
Central Goods and Services Tax Rules, 2017
As per Section 10 of the CGST / SGST act

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Tax Deduction at Source Excludes 'GST on Services' Component if Separately Listed in Invoice Under Chapter XVII-B of Income Tax Act.
Circulars
Income Tax
NO TDS on GST component – wherever the component of 'GST on services' is indicated separately in the Invoice – tax shall be deducted at source under Chapter XVII-B of the Act on the amount paid or payable without including such 'GST on services' component – Circular
TMI Updates – Highlights, quick notes, marquee, annotation, news,

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Discussions with Stakeholders on GST
GST
Dated:- 19-7-2017

Ministry of Commerce & Industry in Government of India has set up a facilitation cell each in both Department of Commerce and Department of Industry to reply to the queries of the stakeholders on GST. In addition to this, a series of meetings and workshops have been organized to review the preparedness for implementation of GST, create awareness about it and to discuss the operational issues pertaining to GST with the stakeholders. This inter-alia includes meetings with representations of Industry Associations such as Confederation of Indian Industry (CII), the Associated Chambers of Commerce & Industry of India (ASSOCHAM), PHD Chamber of Commerce & Industry, represent

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Free samples – Local\ Export
Query (Issue) Started By: – Yatin Bhopi Dated:- 19-7-2017 Last Reply Date:- 21-7-2017 Goods and Services Tax – GST
Got 10 Replies
GST
We are manufacturer and registered under GST. We required to give free samples of our chemicals to the customer to get order. Earlier we used to pay excise duty on the free samples clearance even though its without consideration. We are also send chemical samples to abroad customer following export procedure.
Please let me know the following:
* Are we need to prepare invoice for suppling free samples in India.
* In case of abroad customer are we need to follow export procedure?
Reply By KASTURI SETHI:
The Reply:
Reply to both queries is as follows:-
Query No.1

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GST win-win deal for all: Jaitley
GST
Dated:- 19-7-2017

New Delhi, Jul 19 (PTI) Finance Minister Arun Jaitley today described the Goods and Services Tax (GST) as a "win- win" deal for all as it will expand the tax net, end "inspector raj" and bring down prices of goods.
Pitching the GST as a measure beneficial for the country at a meeting of the BJP parliamentary party attended by Prime Minister Narendra Modi, senior leaders and party MPs, Jaitley said prices of goods has come down between four to eight per cent since its roll-out on July 1.
Parliamentary Affairs Minister Ananth Kumar briefed reporters about the meeting in which External Affairs Minister Sushma Swaraj also informed parliamentarians about

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