Goods and Services Tax

Delegates of Power Under sub-section(3) of section 5 of the Gujarat Goods and Service Tax Act 2017(Guj 25 of 2017)
EST/1/jurisdiction/B. 2168 Dated:- 5-7-2017 Gujarat SGST
GST – States
Gujarat SGST
Gujarat SGST
NOTIFICATION
Commissioner of State Tax
Gujarat State, Ahmedabad
Dated the 5th July 2017
No. EST/1/jurisdiction/B. 2168
In exercise of the power conferred under sub-section (3) of section 5 of the Gujarat Goods and Services Tax Act, 2017 (Guj. 25 of 2017), the Commissio

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Corrigendum – Notification No. 8/2017-Integrated Tax (Rate), dated the 28th June, 2017
F. No. 334/1/2017 –TRU Dated:- 5-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
CORRIGENDUM
New Delhi, the 5th July, 2017
G.S.R. 838 (E). – In the English version of the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 8/2017-Integrated Tax (Rate), dated the 28th Jun

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IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ
64/2017 Dated:- 5-7-2017 Customs -Tariff
Customs
Export Promotion – Special Economic Zones
Cus
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 64/2017- Customs
New Delhi, the 5th July, 2017
G.S.R. 833 (E).- In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is neces

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Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017
3/3/2017 Dated:- 5-7-2017 CGST – Circulars
GST
Circular No. 3/3/2017 – GST
F. No. 349/75/2017-GST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise and Customs
GST Policy Wing
New Delhi, Dated the 5th July, 2017
To,
The Principal Chief Commissioners/Chief Commissioners/Principal Commissioners/ Commissioners of Central Tax (All)/ Director General of Systems
Madam/Sir,
Subject: Proper officer relating to provisions other than Registration and Composition under the Central Goods and Services Tax Act, 2017-Reg.
In exercise of the powers conferred by clause (91)

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of Central Tax
i. Sub- section (7) of Section 67
ii. Proviso to Section 78
2.
Additional or Joint
Commissioner of Central Tax
i. Sub- sections (1), (2), (5) and (9) of Section 67
ii. Sub-section (1) and (2) of Section 71
iii. Proviso to section 81
iv. Proviso to sub-section (6) of Section 129
v. Sub-rules (1),(2),(3) and (4) of Rule 139
vi. Sub-rule (2) of Rule 140
3.
Deputy or Assistant Commissioner of Central Tax
i. Sub-sections (5), (6), (7) and (10) of Section 54
ii. Sub-sections (1), (2) and (3) of Section 60
iii. Section 63
iv. Sub-section (1) of Section 64
v. Sub-section (6) of Section 65
2[****]
vii. Sub-sections (2), (3), (6) and (8) of Section 76
viii. Sub-section (1) of Section 79
ix. Section 123
x. Section

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(1) and (2) of Rule 145
xxxii. Rule 146
xxxiii. Sub-rules (1), (2), (3), (5), (6), (7), (8), (10),(11), (12), (14) and (15) of Rule 147
xxxiv. Sub-rules(1),(2) and (3) of Rule 151
xxxv. Rule 152
xxxvi. Rule 153
xxxvii. Rule 155
xxxviii. Rule 156
4.
Superintendent of Central Tax
i. Sub- section (6) of Section 35
ii. Sub-sections (1) and (3) of Section 61
iii. Sub-section (1) of Section 62
iv. Sub-section (7) of Section 65
v. Sub-section (6) of Section 66
vi. Sub-section (11) of Section 67
vii. Sub-section (1) of Section 70
viii. Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 73
1[viii(a). Sub-sections (1), (2), (3), (5), (6), (7), (9) and (10) of Section 74]
ix. Sub-rule (6) of Rule 56
x. Sub-rules (1)

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IGST exemption to SEZs on import of Services by a unit/developer in an SEZ
18/2017 Dated:- 5-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 18/2017 -Integrated Tax (Rate)
New Delhi, the 5th July, 2017
G.S.R. 835 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satis

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Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
17/2017 Dated:- 5-7-2017 Integrated GST (IGST) Rate
GST
IGST Rate
IGST Rate
GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(DEPARTMENT OF REVENUE)
Notification No. 17/2017 -Integrated Tax (Rate)
New Delhi, the 5th July, 2017
G.S.R. 834 (E).- In exercise of the powers conferred by sub-section (1) of section 6 of the Integrated Goods and Service Tax Act, 2017 (13 of 2017), the Central Government, on being satis

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E Way Bill for Exports / Imports
Query (Issue) Started By: – Kishan Barai Dated:- 4-7-2017 Last Reply Date:- 5-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Kindly elaborate the procedure to generate Eway bill for Export Import Trade.
Reply By CS SANJAY MALHOTRA:
The Reply:
Wait. E-Way bills have been deferred for some time by GST Council.
Reply By MUKUND THAKKAR:
The Reply:
WELCOME SANJAYJI WE ARE ANXIOUSLY WAITING FOR YOUR VALUABLE GUIDE LINES…
Discussion Forum

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Reimburshment from oversease customers.
Query (Issue) Started By: – Narendra Soni Dated:- 4-7-2017 Last Reply Date:- 17-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear Experts,
We have contract of export shipment on FOB basis, in some cases on request of foreign customer who has not their agent in India request us to arrange containers from shipping lines.In these cases we pay ocean freight to shipping lines and recover certain amount from such customer by raising commer

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Madhya Pradesh Goods and Services Tax Act, 2017
48. Goods and services tax practitioners.
(1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furni

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GST row: J-K FM moves resolution on 101st amendment
GST
Dated:- 4-7-2017

Srinagar, Jul 4 (PTI) The Jammu and Kashmir Assembly today began discussions on a resolution moved by the government for implementing the GST regime without affecting the special status of the state.
Finance Minister Haseeb Drabu moved the resolution seeking suggestions from the lawmakers on how to implement the 101st amendment of the Constitution of India pertaining to GST in the state with modifications to ensure that the special status under Article 370 of the Constitution is not affected.
"This House resolves that the Government of Jammu and Kashmir may give consent to the adoption of GST regime by application of relevant amendments made to the

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Jammu and Kashmir.Every MLA has right to voice his opinion. The government will try to allay their apprehensions," he said.
Speaking on the issue, NC MLA and former finance minister Mohammad Shafi Uri sought a ruling from speaker Kavinder Gupta on the admissibility of the resolution moved by the government.
Citing rules of the Jammu and Kashmir legislative assembly, he said a resolution can only be brought on a specific issue but the present resolution covered multiple issues including constitutional matters.
"There is confusion about which rule was followed while presenting the resolution. This resolution is vague and does not fulfill requirements. There are multiple issues.Some taxes are not applicable to J and K but extendi

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GST ON JOB WORK CHARGES INVOICE RAISED WHO GIVEN US TO PROCESS MATERIAL UNDER JOBWORK
Query (Issue) Started By: – vishal valand Dated:- 4-7-2017 Last Reply Date:- 5-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
I AM JOB WORKER
AND I WANT TO KNOW GST IS APPLICABLE OR NOT
WHEN JOB WORK CHARGES INVOICE RAISED FOR PARTY
IF GST APPLICABLE PLEASE GIVE RATE
WE ARE JOB WORK ABS MATERIAL FOR STYROLUTION INDIA LTD IN GUJARAT
REGARDS
VISHAL
Reply By KASTURI SETHI:
The Reply:
GS

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Regarding Stock Transfer
Query (Issue) Started By: – Rahul Gupta Dated:- 4-7-2017 Last Reply Date:- 9-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
Hi
We are operating a branch of our business 25 kms away from our head office, under the same GSTIN. We used to do stock transfers on a daily basis to this branch. Instead of an invoice a stock transfer challan was issued along with the goods and no tax was levied.
We are concerned that whether these stocks will be taxable under the new GST structure? The reply we have been getting everywhere is that these intrastate stock transfers are not taxable under the new tax structure if the branches are operated under the same GSTIN. But noone has mentioned the exact Article numbe

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Gupta:
The Reply:
Ty for your reply. Our branch is located within state. The problem is that we don't know the exact article wherein it is stated that no tax will be levied on stock transfers within state if the branches are operating on the same GSTIN.
We have to do the necessary modifications in our software program and are unsure how to go about it.
Reply By KASTURI SETHI:
The Reply:
Reply posted by me is also applicable to stock transfers within State. Stock transfers within same State from factory to depot or branch offices or one branch office to an other branch are called 'supplies' in GST and are not exempted even without consideration under GST because such supply is in course of or for furtherance of business.. De

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GST to boost GDP; significant risks in short term: Fitch
GST
Dated:- 4-7-2017

New Delhi, Jul 4 (PTI) Implementation of GST, albeit complex, will remove domestic trade barriers and help boost GDP growth over long term, but poses significant short-term risks, Fitch Ratings said today.
The four slab Goods and Services Tax (GST) was rolled out from July 1. The new regime taxes various goods and services at 5, 12, 18 and 28 per cent, while keeping essential commodities out.
"The GST that came into effect on 1 July is relatively complex, including multiple tax rates for different goods – ranging from 0-28 per cent, or higher where 'sin taxes' are applied – and requires frequent filing in all states in which a company

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ST implementation, emphasised by the late changes to the bill and the disruptive roll-out of demonetisation," Fitch said.
The unified national system should offer significant opportunities for productivity, it said, adding that it will become much quicker and less costly to move goods across the country now that trucks will not be held up at checkpoints at state borders.
"Smoother logistics should reduce retailers' need for working capital and allow them to operate centralised warehouses, rather than in every state. Supply chains could extend, encouraging specialisation, now that there is less incentive to source goods within state borders," it said.
Tax filing may also become less time-consuming as a result of the new

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er cent of employment, and is largely untaxed.
This is one of the reasons why government revenue is low, at just 21.4 per cent of GDP in 2016, compared with a median of 29.9 per cent for 'BBB' range sovereigns.
Fitch said smaller firms, many of which still keep their books manually, are likely to find the transition particularly difficult.
It said India's large bureaucracy is likely to be tested by the new system, with further potential implications for businesses. For example, delays in processing tax returns and paying out refunds might create cash flow problems.
Also multiple GST rates are likely to lead to disputes over which goods fall into which category and could add to strains on the judicial system, Fitch said.

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J-K Assembly proceedings delayed as media boycotts House
GST
Dated:- 4-7-2017

Srinagar, Jul 4 (PTI) A special GST session of the Jammu and Kashmir Legislative Assembly here was delayed for nearly two hours as the media boycotted the House and opposition parties refused to take part in it till "curbs" on reporting of the proceedings were lifted.
After an apology from the Speaker Kavinder Gupta, the journalists later called off their stir.
Earlier, the security personnel deployed outside the assembly complex had refused to honour vehicle passes issued to journalists, claiming that the assembly secretariat had withdrawn permission to the media to cover the proceedings.
The journalists then decided to hold a protest a

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Subsidised LPG rate hiked by up to 32 per cylinder post GST
GST
Dated:- 4-7-2017

New Delhi, Jul 4 (PTI) Domestic cooking gas (LPG) price has been hiked by up to ₹ 32 per cylinder the steepest increase in six years following implementation of the Goods and Services Tax (GST).
Subsidised LPG rates have been increased to ₹ 477.46 per 14.2-kg cylinder from ₹ 446.65 in Delhi after GST was implemented from July 1.
In the previous indirect tax regime where separate factory-gate duty and sales tax were levied, LPG attracted a zero or nil excise duty all over the country.
VAT or sales tax was nil in Delhi as well as Chandigarh, Haryana, Jammu and Kashmir, Rajasthan, Tamil Nadu, Uttar Pradesh, West Bengal and some

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#8377; 50 per cylinder, which was necessitated due to a jump in international oil prices.
Every household is entitled to 12 cylinders of 14.2-kg each at subsidised rates in a year. Any requirement beyond that has to be purchased at market price.
The rate of market-priced 14.2-kg cylinder in Delhi is ₹ 564.
Sources said the 5 per cent GST resulted in a ₹ 26.88 increase in rate per cylinder in Delhi and the remaining hike of about ₹ 3 is because of the decision since June last year to raise prices by about ₹ 2 to cut the subsidy.
The rate of non-subsidised LPG, which consumers pay after exhausting their quota of below-market priced bottles, went up by ₹ 11.5 to ₹ 564. Such bottles attract an 18 per cent

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Advance payment for pure agent
Query (Issue) Started By: – Basha Sikander Dated:- 4-7-2017 Last Reply Date:- 5-7-2017 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
Good Evening.
We are Customs Broker and we perform the role of 'PURE AGENT" for speedy Customs Clearance of Import and Export Activity.
During this process, we normally receive advances from our Customer for the following :
1. Customs Duty
2. Airline / Shipping Line / Freight forwarders
3. Container Freight Stations / Warehouse
All these expenses are paid on behalf of our Customer and billed to Customers as pure agent without any mark-up on these bills.
Due to introduction of GST, few of our Customers raised the issue of "Advance

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Should i Register in GST
Query (Issue) Started By: – uday joshi Dated:- 4-7-2017 Last Reply Date:- 4-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Sir,
I am a small Garment retailer and yearly sell is below 6Lakh. As i understood, i need not to register for GST.
But in case when i purchase material from Register Wholesaler, he will be showing that material is purchased by
me as i am paying him GST. How n where to keep this purchase of records. What is the procedure.
Sorry, I am very new, i may not be able to put my question in right way.
Thank
Uday joshi
Reply By Mehak Malhotra:
The Reply:
Dear Uday Ji,
First of all, if you are registered under any of the existing laws(i.e before gst) you have to compulso

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e registered under GST you will have to levy GST in your bills as threshold is mentioned only for Registration and not for payment of taxes as per the provisions. (unlike Service tax). Therefore, if you want to continue with the registration you can opt for composition scheme (1%) and stay clam. And if you do not want to get covered under GST then apply for the cancellation of the registration.
I hope the text is useful to you in some manner.
Thank you,
Mehak Malhotra
Reply By uday joshi:
The Reply:
Thanks Mam,
Thank for your valuable information.
I am not registered under GST.
Can you pls. elaborate 1% Composition scheme.
Thanks
Uday Joshi
Reply By KASTURI SETHI:
The Reply:
Regarding composition scheme, read Article by Sh.Sunil

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Karnataka Goods and Services Tax Act, 2017
149. Goods and services tax compliance rating.- (1) Every registered person may be assigned a goods and services tax compliance rating score by the Government based on his record of compliance with the provisions of this Act.
(2) The goods and services tax compliance rating score may be determined on the basis of such parameters as may be prescribed.
(3) Th

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rate of tax on job work on garments under gst
Query (Issue) Started By: – satbir singh wahi Dated:- 4-7-2017 Last Reply Date:- 9-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
GST SERVICE TAX RATES 13A Service by way of job work in relation to
a) Textile Yarns (other than manmade fibre /filamant) & textile fabrics 5% with full ITC
Whether job work for cloth dyeing, cloth knitting, stitching , embroidery all coverered by above rate?
Reply By satbir singh wahi:
The Reply:
Sir
pls clarify rate of gst for job work for cloth dyeing, cloth knitting , stitching, embroidery.
Reply By SURESH ASTEKAR:
The Reply:
As per Section 2(68) of the CGST Act, “job work” means any treatment or process undertaken by a person on goods

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Karnataka Goods and Services Tax Act, 2017
48. Goods and services tax practitioners.- (1) The manner of approval of goods and services tax practitioners, their eligibility conditions, duties and obligations, manner of removal and other conditions relevant for their functioning shall be such as may be prescribed.
(2) A registered person may authorise an approved goods and services tax practitioner to furnish the

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Purchase from URD
Query (Issue) Started By: – Kishan Barai Dated:- 4-7-2017 Last Reply Date:- 4-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
So if we purchase from URD & pay him via bank & if the amount is below 5000, are we exempted from reverse charge ??
If a buyer of goods is also URD then is he exempted from paying reverse charge even bill cross above 5000 ??
Please elaborate
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
If the turnover of both supplier and receiver of goods or services or both is less than 20 lakhs rupees they need not take a registration. Since the supplier is not a registered person he cannot issue a taxable invoice.
As per Section 9 (4) of CGST Act, 2017 "the central tax in respe

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HS Code for Services
Query (Issue) Started By: – Kishan Barai Dated:- 4-7-2017 Last Reply Date:- 4-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
How to find HS Code for Services ??

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GST on various charges
Query (Issue) Started By: – Basanta Pradhan Dated:- 4-7-2017 Last Reply Date:- 5-7-2017 Customs – Exim – SEZ
Got 3 Replies
Customs
Hi,
Can someone tell us, what are the GST % on various Freight Forwarding charges on Imports and Exports?
Reply By Kishan Barai:
The Reply:
GST on service sector including freight forwarding / CHA / IATA agent is 18%
CGST : 9% + SGST : 9% or IGST 18%
Reply By Basanta Pradhan:
The Reply:
is it 18% on Freight Amt for both Air

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GST TAX LIABILITY FOR BUILDERS
Query (Issue) Started By: – Davinder Singh Dated:- 4-7-2017 Last Reply Date:- 4-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Sir,
Question for builders dealing in construction of Residential Flats.
1. GST Liability for those flats which had constructed before 01.07.17. Investment made by owner with his funds and flats ready for sale.
2. GST Liability of those flats which are under construction and booked by some one before 01.07.17., and an amount of Flat paying in installments and booking after 01.07.17. explain the GST treatment for the same.
3. Eligibility for Input credit in Opening Stock ( Finished Flats ) and work in Progress flats.
Reply By Mehak Malhotra:
The Reply:
As p

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On GST rate for specified items for Physically Challenged Persons
GST
Dated:- 4-7-2017

Some questions are raised about GST rates fixed for specific devices for physically challenged persons. This matter is explained here in below.
Assistive devices and rehabilitation aids for physically challenged persons, listed below, have been kept at the concessional 5% GST rate:
1) Braille writers and braille writing instruments;
2) Handwriting equipment like Braille Frames, Slates, Writing Guides, Script Writing Guides, Styli, Braille Erasers
3) Canes, Electronic aids like the Sonic Guide;
4) Optical, Environmental Sensors;
5) Arithmetic aids like the Taylor Frame (arithmetic and algebra types), Cubarythm, Speaking or Braill

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lle embossers, talking calculators, talking thermometers;
15) Equipment for the mechanical or the computerized production of braille and recorded material such as braille computer terminals and displays, electronic braille, transfer and pressing machines and stereo typing machines;
16) Braille Paper;
17) All tangible appliances including articles, instruments, apparatus, specially designed for use by the blind;
18) Aids for improving mobility of the blind such as electronic orientation and obstacle detecting appliance and white canes;
19) Technical aids for education, rehabilitation, vocational training and employment of the blind such as Braille typewriters, braille watches, teaching and learning aids, games and other instruments

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GST rate of output supply is lower than the GST rate on inputs used for their manufacture. Therefore, 5% GST rate on these devices/equipments would enable their domestic manufacturers to claim refund of any accumulated Input Tax Credit. That being so, the 5% concessional GST rate on these devices/equipment would result in reduction of the cost of domestically manufactured goods, as compared to the pre-GST regime.
As against that, if these devices/equipments are exempted from GST, then while imports of such devices/equipments would be zero rated, domestically manufactured such devices/equipments will continue to bear the burden of input taxes, increasing their cost and resulting in negative protection for the domestic value addition.
In

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