Goods and Services Tax

Chapter 99
Services – Exemption from GST
GST
Services by 27[****] governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243W of the Constitution.
 
Definition
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more pa

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Chapter 99
Services – Exemption from GST
GST
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority 83[****] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
 
Clarification
* Clarification on  supply of pure services and composite supplies by way of horticulture/horticulture works (where the value of goods constitutes not more than 25 per cent of the total value of supply) ma

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luding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority 19[or a Government Entity] by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Definition
(zf)  Governmental Authority” means an authority or a board or any other body, –
(i) set up by an Act of Parliament or a State Legislature; or
(ii) established by any Government,
    with 90 per cent. or more participation by way of equity or control, to carry

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(NHM). [ See Circular No. 51/25/2018-GST dated 31.07.2018 ]
 
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Note:
As amended vide  Notification No. 2/2018- Integrated Tax (Rate) Dated 25-01-2018, before it was read as,
Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to the Central Government, State Government or Union territory or local authority or a Governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G of the Constitution or in relation to any function entrusted to a Municipality under article 243W of the Constitution.
Definition
(zf)  Governmental Authority” means an authority or a board or any other body, –

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Chapter 99
Services – Exemption from GST
GST
Services by way of transfer of a going concern, as a whole or an independent part thereof.
Schedules

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Chapter 99
Services – Exemption from GST
GST
Services by an entity registered under section 12AA 73[or 12AB] of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
 
Definition:
(r) “charitable activities” means activities relating to –
(i) public health by way of ,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability,
(II) persons afflicted with HIV or AIDS,
(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advanceme

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egrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as,
Services by an entity registered under section 12AA of the Income-tax Act, 1961 (43 of 1961) by way of charitable activities.
Definition:
(r) “charitable activities” means activities relating to –
(i) public health by way of ,-
(A) care or counseling of
(I) terminally ill persons or persons with severe physical or mental disability,
(II) persons afflicted with HIV or AIDS,
(III) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol;
(B) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion , spirituality or yoga;
(iii) advancement of educational p

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Composition Scheme For Retail Traders Under GST
By: – sunilkumar Gupta
Goods and Services Tax – GST
Dated:- 1-7-2017

Comparision of Normal Dealer & Composition Dealer Under GST
NORMAL REGISTERED DEALER
5%
12%
18%
28%
COLLECTED FROM CUTOMER
1,00,000.00
1,00,000.00
1,00,000.00
1,00,000.00
GST
4,761.90
10,714.29
15,254.24
21,875.00
(A)
SELLING PRICE
95,238.10
89,285.71
84,745.76
78,125.00
(B)
PURCHASE PRICE
70,000.00
70,000.00
70,000.00
70,000.00
GST PAID ON PURCHASE
3,500.00
8,400.00
12,600.00
19,600.00
NET AMOUNT PAID
73,500.00
78,400.00
82,600.00
89,600.00
(A-B)
NET INCOME
25,238.10
19,285.71
14,745.76
8,125.00
COMPOSITION DEALER
5%
12%
18%
28%
COLL

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r.GSTR-9 is to be filed upto 31st December of next financial year.
2 Cash sales of upto ₹ 200 can be clubbed together as one on daily basis. However bill should be raised where the cutomer so demands
3 Traders are to pay tax @0.5% CGST, 0.5% SGST .
4 Purchase from unregistered dealers can be made upto ₹ 5000/- per day in aggregate without any liability to be registered.
5 A dealer registered under composition scheme is not required to maintain detailed records as in the case of a normal taxpayer.
6 A Composition Dealer is not allowed to avail input tax credit of GST paid to their supplier.
7 Since a Composition Dealer is not allowed to avail input tax credit, such a dealer cannot issue a tax invoice as well. A buyer from c

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GST Preparedness
By: – CASanjay Kumawat
Goods and Services Tax – GST
Dated:- 1-7-2017

In continuation to the GST preparedness, following action points are required in order to do your business in compliance with the provisions of GST:
Preliminary
* Share GST Identification Number/ARN to all suppliers of Goods & Services.
* Ascertain HSN Codes, Service Accounting Codes & GST Rates related to business.
* Invoice must be in accordance with the Invoice Rules. [Tax Invoice (normal supply), Bill of supply (for composition dealer and non-GST supply), Receipt voucher (for advance receipt), Refund voucher(for refund of advance), Payment voucher (for RCM), Debit Note/ Credit Note]
* IT preparedness and Accounting software fo

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ed on to the customer.
Credits of excise duty can be claimed by using Credit Transfer Document (CTD). Time limit for CTD is 30 days from the appointed date.
Transitional Forms required to be submitted within 90 days from appointed date.
Account for all purchase, sales, services and expenses upto 30.06.2017.
Advance
ITC with respect to tax payable under Reverse Charge Mechanism ('RCM'): Discharge Service tax liability within June 2017 to ensure availability and disclosure of related ITC in the month of June 2017 itself.
Input/ Input services in transit: Ensure that all such transactions where tax has already been paid by vendors should be duly accounted for in books by 30th July 2017. It is important to note that this benefit is n

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GST no for 2 Business with Single Proprietorshio
Query (Issue) Started By: – Yogesh Ghatkar Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Dear Team,
I am already registered under VAT for Trading of Goods under proprietorship and my GST migration is completed. Also GST id is Active.
In the month of April 2017, I have registered for Service Tax, as I have started providing services (as proprietorship) with different business name. I receiv

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Chhattisgarh Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (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)

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Reg but Bellow 20,00,000
Query (Issue) Started By: – Kishan Barai Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
What if a person is Registered under GST & has a turnover of Bellow 20,00,000 ??
Shall he has to charge CGST & SGST from Customer ??
Shall a person will get deduction of Expense like light bill or other expenses like Stationery etc from his Income.
Please elaborate.
Thank You
Reply By KASTURI SETHI:
The Reply:
Dear Sir,
Pl. go through Q.No.18 of FAQ published published by CBEC in the newspaper dated 28.6.2017 which is as under:-
Q.No. If I register voluntarily though turnover is less than 20 lakhs, am I required to pay tax from First supply I make post GST regist

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& SGST from customer, it does not matter that your turnover is less than ₹ 20,00,000/-. But yes, if you are registered then you have a benefit that you can avail ITC on receipt of supplies of goods/services.
And the question about deduction of expenses in income is a matter of Income Tax, it has no relation with GST.
Reply By KASTURI SETHI:
The Reply:
Thanks to Ms.Preeti Sharma for perfect and convincing clarification/reply and for enrichment of my knowledge.
Reply By Preeti Sharma:
The Reply:
Its my pleasure Mr. Kasturi Sethi that i could give a little knowledge to you.
Thanks
Reply By Kishan Barai:
The Reply:
Thank You Very Much
Reply By Ramesh Kothari:
The Reply:
1.Yes u will become taxable person even if below thresh h

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Goods and services tax practitioners.
Section 48
GST – States
RETURNS
Chhattisgarh Goods and Services Tax Act, 2017
Goods and services tax practitioners.
48. (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

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Jobworker registration and rate of service Tax
Query (Issue) Started By: – Rajkumar Chandnani Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
If job worker's turnover exceeds the prescribed threshold, 20 lakhs he will have to take registration as he is a service provider. how much service tax is applicable to him thereafter and weather principal can take ITC
Reply By MUKUND THAKKAR:
The Reply: All other services not specified elsewhe

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GST comes into force after 17 years of debate
GST
Dated:- 1-7-2017

New Delhi, Jun 30 (PTI) The Goods and Services Tax (GST) India's biggest tax reform since independence tonight came into force after 17 tumultuous years of debate, unifying more than a dozen central and state levies but doubts remained if the transition to a national sales tax will be without any glitch.
The new tax regime was ushered in at a late night event in the historic Central Hall of Parliament, reminiscent of the midnight 'tryst with destiny' in 1947.
Prime Minister Narendra Modi termed the new levy as "good and simple tax" that marks economic integration of India.
"There are 500 types of taxes that play their roles.
Today we are getting rid of them," Modi said. "From Ganganagar to Itanagar and Leh to Lakshadweep, it is one nation, one tax."
The day marks a decisive turning point in determining the future course of the country, he said, adding GST wo

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quot;half-baked" manner as a "self-promotional spectacle".
Besides Modi and Mukherjee, the starry midnight launch was attended by Vice-President Hamid Ansari, Lok Sabha Speaker Sumitra Mahajan and former prime minister H D Deve Gowda.
Mukherjee and Modi pressed a button in a specially crafted box at the stroke of midnight to launch the new tax regime which overnight replaced the messy mix of more than a dozen state and central levies built up over seven decades.
The one national GST unifies the country's USD 2 trillion economy and 1.3 billion people into a common market, an exercise that took 17 tumultuous years.
Modi said GST will eliminate the compounding effect of the current multi-layered tax system as well as the cross- state tax heterogeneity by fixing the final tax rate.
It will reduce cost and save money, he said.
While the measure is billed as making doing business easier by simplifying the tax structure and ensuring greater compliance, businesses part

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the historic reform.
The government promises that the transition to a single, nationwide tax on goods and services will streamline business and boost the economy by tearing down barriers between 31 states and union territories. It is estimated to add 0.4 per cent to 2 per cent to GDP growth.
But some businesses are still figuring out how it will work as they race against time to adopt or upgrade cash registers and computer systems so they are able to file monthly tax returns to comply with the new tax regime.
Hours before the midnight launch, the GST Council – the highest decision making body that formulated the rules and tax rates, met for the 18th time. Prime Minister Narendra Modi joined the council members briefly.
For some businesses, the GST is complex with four broad tax categories of 5, 12, 18 and 28 per cent, and myriad exceptions, as opposed to a simpler, flatter and broader sales taxes in other countries.
Switchover to the GST has added to the worries of businesses that

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GST on supplies to Indian Railways for orders received before 01.07.2017
Query (Issue) Started By: – NEERAJ BERRY Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
We are manufacturer of Welding Machinery. We received an order from COS, Western Railway, Mumbai in May 2017. The rate of CST chargeable was 6.05%. The material against this order is going to be supplied in July 2017. Now with the implementation of GST, the rate of tax is 18%.
Is there any provision in the GST Act regarding this matter, wherein the purchaser, that is, The Western Railway, has to automatically change the rate of tax in its order?
Please provide information. Thank you.
Reply By MUKUND THAKKAR:
The Reply:
pl

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J&K likely to clear GST by July 6
GST
Dated:- 1-7-2017

New Delhi, Jun 30 (PTI) Jammu and Kashmir, the only state which failed to meet the June 30 timeline for the GST rollout, is likely to clear the legislation on the indirect tax regime by July 6, its Finance Minister Haseeb Drabu said here today.
Union Finance Minister Arun Jaitley had on Monday written a letter to Chief Minister Mehbooba Mufti, saying that failure of the state to implement the GST would lead to "adverse impact" of price rise and put the local industry at a disadvantage.
Jammu and Kashmir is the only state which has not taken a call yet on the implementation of the new tax regime which came into force in the country from midnight tonight.
"

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GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J&K taking a big hit," an official spokesman said here.
A few days back, Drabu had said the Mehbooba Mufti government is "genuinely interested" in building a consensus because the GST is a regime that would last for the next 30-40 years.
"We will take a final call on the GST implementation once we get the full sense of the all-party meeting. I do not want to preempt anybody. Let us understand what their views are," he had said.
Drabu said the state government has reached out to the opposition parties of the state and sent them all the relevant documents.
He said a perception has been created that the GST wou

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n detail the nuances of the new tax regime.
Making a U-turn, the Jammu and Kashmir Congress had said yesterday that it was not against the implementation of the GST in the state, nearly two weeks after terming it as "unacceptable".
The party accused the government for the "current chaos, confusion and uncertainty" and said a "proper mode" should be adopted for implementation of the GST in the state in view of its special status.
"As far as the Congress is concerned, it has never been against implementation of GST, which is its brain child. But it is the government which had to adopt the proper mode and manner of implementation of the same in J&K," state Congress Committee spokesperson Ravinder Shar

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GST Council to review rollout of GST on Aug 5
GST
Dated:- 1-7-2017

New Delhi, Jun 30 (PTI) The all-powerful GST Council will review the implementation of the Goods and Services Tax as also levies on some of the items on August 5.
"The review meeting of the GST Council would be on the first Saturday of August," Central Board of Excise and Customs Chairperson Vanaja N Sarna told PTI.
The meeting will take stock of the implementation of the biggest tax reform since indepen

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PM Modi terms GST as 'good and simple tax'
GST
Dated:- 1-7-2017

New Delhi, Jun 30 (PTI) Terming the GST a 'good and simple tax', Prime Minister Narendra Modi today said it will put an end to harassment of honest traders and small businesses while integrating country into one market with one tax.
At a gala event to launch the Goods and Services Tax (GST) at the historic Central Hall of Parliament, the prime Minister said the new tax is simple and transparent that would end corruption and check black money.
The GST will eliminate 500 types of taxes and there will be one tax from Ganganagar to Itanagar and Leh to Lakshadweep, he said, adding it is a catalyst which will remove trade imbalance and promote exports.
"

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s for good and simple tax," he added.
The tax is good because it will eliminate tax on tax and simple because there will be just one rate and one system for the entire country, he said, adding even a student of 10th standard can use technology to file GST returns.
Modi said GST is an effort of successive political parties and an example of cooperative federalism where centre and states have worked as equals in deciding on the new system and the tax rate.
The GST is a reflection of team India and the Central Hall is the most appropriate place for launch of the new tax regime as Constituent assembly met here and also Jawaharlal Nehru delivered the Independence Day speech, he said.
The new tax regime will benefit poor by reducing cost

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Teething problems of GST to be resolved in 2 months: CEA
GST
Dated:- 1-7-2017

New Delhi, Jun 30 (PTI) Chief Economic Adviser Arvind Subramanian today exuded confidence of resolving teething problems of GST implementation in one-two months.
"There will be some hurdles initially. But we will be able to remove them in 1-2 months," Subramanian told media after attending the GST rollout ceremony held in Parliament.
Describing the GST as a "disruptive change", President Pranab Mukherjee in his speech said there are bound to be some teething troubles which will have to be resolved quickly to ensure growth momentum of the economy is not impacted.
"Initially, there will be some problems, but both Centre and

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GST will transform country into 'new India': ministers
GST
Dated:- 1-7-2017

New Delhi, Jun 30 (PTI) All praise for the GST, Union Ministers tonight said the tax reform measure will transform the country into a "New India" with uniform tax regime.
Petroleum Minister Dharmendra Pradhan said the new transparent, effective and progressive indirect tax regime will fulfill the dream of "New India".
"As the Prime Minister (Narendra Modi) said, GST is much more than an economic reform. It will take shape of social reform," Pradhan said after attending a midnight function in Parliament organised for rollout of the GST.
On the absence of some opposition parties, Pradhan said, "If they didn t come, m

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Goods and services tax compliance rating.
Section 149
GST – States
MISCELLANEOUS
Delhi Goods and Services Tax Act, 2017
Goods and services tax compliance rating.
149. (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) The go

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GST CHAPTER AND RATE
Query (Issue) Started By: – S.C. WADHWA Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 2 Replies
GST
DEAR EXPERTS, WE ARE MANUFACTURER OF ALMOND PASTE AND WERE USING HSN CODE 20081990 BUT NOW WE CAME TO KNOW THAT THIS CODE IS NOT CORRECT. NOW MY QUERY IS TO FIND OUT CORRECT HSN CODE ALONGWITH GST RATE DECLARED BY GOI. PLEASE GIVE YOUR EXPERT OPINION. REGARDS, WADHWA
Reply By KASTURI SETHI:
The Reply:
Either 0802 80 90 or 0802 90

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please confirm gst rate for henna powder
Query (Issue) Started By: – dinesh garg Dated:- 1-7-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
sir
please advi

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GST CHAPTER AND RATE
Query (Issue) Started By: – S.C. WADHWA Dated:- 1-7-2017 Last Reply Date:- 9-7-2017 Goods and Services Tax – GST
Got 5 Replies
GST
DEAR EXPERTS, WE ARE MANUFACTURER OF DEHYDRATED VEGATABLES AND LEGUMINOUS VEGETABLES. OUR QUERY IS THAT IN WHICH HSN CODE DEHYDRATED BEANS ( FRENCH) IS COVERED. PLEASE GIVE YOUR EXPERT OPINION REGARDING HSN CODE AND RATE OF GST IMMEDIATELY. REGARDS, WADHWA
Reply By MUKUND THAKKAR:
The Reply:
14040000 GST rate 5% please also check chapter 6-14 you will get the correct HSN code if any doubt.
Reply By dinesh garg:
The Reply:
thnks sir
regards henna powder gst rate which you tell 5% okk this applicable for small pouches or only bulk or both ?
Reply By MUKUND THAKKAR:
The Repl

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f the description specified in the Schedule annexed hereto and falling under Sub-heading No. 0701.10 of the Schedule to the Central Excises Tariff Act, 1985 (5 of 1986), from so much of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944) as is in excess of ten per cent ad valorem.
THE SCHEDULE
(1) Bottled or canned vegetables specified under Part V of the Second Schedule to the Fruit Products Order, 1955, issued by the Central Government under section 3 of the Essential Commodities Act, 1955 (10 of 1955).
(2) Dehydrated peas, dehydrated vegetables.
2. This notification shall come into force on the 28th day of February, 1986.
[Notification No. 28/86-C.E., dated 10-2-1986]
Di

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SEZ CO-DEVELOPER
Query (Issue) Started By: – Krish Murthy Dated:- 1-7-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
1. Please update on the applicability of GST w.r.t a SEZ Co-Developer. Where the co-developer has contracted the construction to a contractor, how would the input credit in DTA of the such contractor be treated? What would be the status where materials are procured by the co-developer for fabrication outside the SEZ for fabrication in DTA

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CHAPTER NO. AND GST RATE
Query (Issue) Started By: – S.C. WADHWA Dated:- 1-7-2017 Last Reply Date:- 9-7-2017 Goods and Services Tax – GST
Got 1 Reply
GST
DEAR EXPERTS, HSN CODE OF DRY PEAS IS 07131000. WHEN THIS ITEM SOLD IN POWDER FORM THEN HSN CODE IS 11061000 IS CORRECT OR NOT. PLEASE GIVE YOUR EXPERT OPINION. PLEASE ALSO CONFIRM GST RATE. REGARDS, WADHWA
Reply By KASTURI SETHI:
The Reply:
Yes. In my view you are right. Both are exempted from GST.
Discussion Forum – Knowled

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Ministry of Railways is fully geared for the roll out of GST w.e.f. 1st July, 2017.
GST
Dated:- 1-7-2017

Ministry of Railways is fully geared for the roll out of GST w.e.f. 1st July, 2017.
Exemptions granted from the levy of GST in respect of Passengers travelling in Second class, Metro, Sleeper Class.
Exemption from levy of GST granted in respect of Transportation by Rail of Agricultural Produce, relief materials, milk, salt, food grain including flours, pulses and rice, railway equipment and materials, defence and military equipments,
Catering charges of Standard Meal Items in Mail/Express trains & at static units on stations will not change even after 1st July,2017
Catering charges of Rail Neer will also remain unchanged w.e.f 1st July,2017
Ministry of Railways is fully geared for the roll out of GST w.e.f. 1st July, 2017.The Indian Railway is the national carrier and undertakes billions of transactions annually for transportation of passengers and goods. A mamm

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fly below:
a) Exemptions have been granted from the levy of GST in respect of Passengers travelling in Second class, Metro, Sleeper Class, Transportation by Rail of Agricultural Produce, relief materials, milk, salt, food grain including flours, pulses and rice, railway equipment and materials, defence and military equipments, etc.
b) Exemptions have been granted in respect of
* Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways ;
* Inter-state movement of trains between stations/ workshops/ sheds/ depots, etc., for the purpose of :
(1) Carrying goods or passengers or both; or
(2) For repairs and maintenance;
Ministry of Railway has initiated process of Registration in each State/UT. Provisional GSTIN numbers of Ministry of Railways in each State/UT are already notified. In each State/UT, General Manager of a Zonal Railway has been nominated as the Principal Officer for taking care of

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ications in respect of transportation of freight & passengers. Other softwares relating to accounts and stores are also being modified.
The impact of GST on different segments is detailed below:
Passenger segment
* It has been decided to levy Goods & Services Tax (GST) in place of service tax including cess on transportation of passengers by rail.
* GST will be levied on the fare of passenger services in place of service tax (including cess) on the following classes:-
(i) AC first class (ii) Executive class (iii) AC-2 tier class (iv) AC-3 tier (v) AC chair car class (vi) AC economy class (vii) First class (viii) AC and first classes coaches of special trains/coaches on FTR (ix) All other type of first class and AC class coaches if any:-
* The rate of GST shall be 5% on total fares. (in place of 4.5% service tax levied earlier i.e. an increase of 0.5% only)
* On concessional tickets GST shall be levied at the prescribed rate on total actual fare collected after concession/re

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ooked in advance along with service tax for journeys to commence on or after date of implementation of GST, the Goods & Service Tax difference of fare shall not be collected on the tickets booked in advance. The new GST shall be applicable on tickets issued on or after 01.07.2017.
Catering Segment
● The chargeable GST on catering services on railways is as under:-
(i) For static units not having facility of air conditioning or central heating at any time during the year- 12% with full Input Tax Credit (ITC)
(ii) For Static units having facility of air conditioning or central heating at any time during the year- 18% with full Input Tax Credit (ITC)
(iii) For Rajdhani/Shatabdi/Duronto and other Mail/Express trains-18% with full Input Tax Credit (ITC)
(iv) GST on catering services of other premium trains like Tejas, Gatiman, Shivalik etc. shall be levied @ 18%.
● The above GST on catering charges is applicable w.e.f. 01.07.2017.
● The impact of new GST regime on

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rcel traffic (leased or non-leased) by rail.
● The detailed procedure for levy of GST on transportation of parcel traffic by rail shall be as under:-
● Goods and Service tax (GST) will be levied for transportation of all description of parcel traffic (leased or non-leased parcel traffic) and merchandise items (for commercial use) booked as luggage.
● Luggage traffic i.e. personal baggage belonging to the travelling passengers, (Excluding merchandise items for commercial use), shall be exempted from GST. The details of other commodities exempted from GST shall be as under:-
(i) Relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap
(ii) Defence of military equipments
(iii) Newspaper or magazines registered with the Registrar of Newspapers
(iv) Railway equipments or materials
(v) Agricultural produce
(vi) Milk, salt and food grain including flours, pulses and rice
(vii) Organic manure
● The rate of GST shal

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