Goods and Services Tax

gst on raw material of job worker
Query (Issue) Started By: – pawan singhal Dated:- 4-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 4 Replies
GST
can a job worker take ITC credit of raw material in transitioanal provision which he purchased for job work purpose. for example a yarn dying company which are doing job work of yarn . for doing job work of yarn it is also purchased colour and chemical. so can yarn dyeing take deemed credit of GST as per TRANSITION PROVISION of closing stock of chemical on 30th June 2017. chemical gst rate is 18% .
Reply By Nandan Khambete:
The Reply:
Section 2(68) of the CGST Act, 2017 defines job-work as 'any treatment or process undertaken by a person on goods belonging to a

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Job Work under GST
Query (Issue) Started By: – Yatin Bhopi Dated:- 4-8-2017 Last Reply Date:- 11-8-2017 Goods and Services Tax – GST
Got 9 Replies
GST
Dear expert,
We wish to send Product "A" (e.g. 100kg) for job work. To get final product "C" job worker will add Product B (50kg) on his own account (purchase by him) and he will raise tax invoice to us for his processing charges plus cost of Product "B". My query is:
Whether this transaction is in line with Job worker procedure under GST law( since 50% or raw material is procured by job worker himself)
Reply By KASTURI SETHI:
The Reply:
Yes. There is no such restriction on Job worker. Job worker does job work for and behalf of the principal and

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that when proper and due GST is paid in full to Govt. Procedure s are relegated to the background. In pre-GST, such practice was allowed. GST being a new levy, no action on account of procedure lapse will be taken against the assessee. I do not treat it even a procedures lapse.
Reply By Yatin Bhopi:
The Reply:
thanks sir
Reply By KASTURI SETHI:
The Reply:
Do you agree sincerely or just expressed thanks ?
Reply By Yatin Bhopi:
The Reply:
Absulutly I agreed Sir.
Reply By Ramaswamy S:
The Reply:
As the person processing the goods is adding the material and manufacturing the product, he is a supplier of goods and not supplier of services. The tax is payable as goods classified under HSN and not as job work at 18%.
Regards
S.Ramaswam

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Charter of Functions assigned to Directorate General of Goods and Service Tax on introduction of Goods and Services Tax
GST
Dated:- 4-8-2017

No A-11013/18/2015-Ad.IV
Government of India
Ministry of Finance
Department of Revenue
(Central Board of Excise and Customs)
New Delhi, dated the 2nd August, 2017
OFFICE ORDER NO. 09/Ad.IV/2017
Subject: Charter of Functions assigned to Directorate General of Goods and Service Tax on introduction of Goods and Services Tax
In continuation of CBEC's Order No.05/Ad.IV/2015 vide No. A-11013/18/2015Ad-IV dated 27.08.2015, the detailed/modified mandate of DGGST, consequent to the implementation of GST w.e.f. 01.07.2017 will be as under:-
(1) Capacity Building – Developing training m

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d forwarding the suggestions to GST policy wing of CBEC; Coordinating with other Ministries of Centre and various state bodies for organization of outreach programmes and training sessions.
(5) Coordinating with various Directorates of CBEC Central Government Ministries/Departments and State/UT Government Ministries/Departments connected to GST – Examining the issues relating to GST on the basis of inputs received from Directorates of CBEC and other stakeholders and officers and forwarding the suggestions to GST policy wing of CBEC; coordination with State/UT GST policy wing.
(6) Information Technology – Coordination with GSTN, Directorate of System, DGARM and IT Wings of State GST; making suggestion for change in IT system based on feedb

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GST Rates – HSN Code – Queries relating to GST rates received from various sectors have been scrutinised and developed into snort FAQs.
GST
Dated:- 4-8-2017

Queries relating to CST rates received from various sectors
 
=============
Document 1
FREQUENTLY
ASKED QUESTIONS
S.
2.
Query
GOODS AND SERVICES TAX
Queries relating to GST rates received from various sectors
have been scrutinised and developed into short FAQS.
Reply
S.
No.
What is the HSN code for Mahua Flower and Mohua flowers fall under heading 1212 and attract 5% GST. 12.
its GST rate?
No.
1.
2.
What is the HSN code for Sal Leaves which
is used for making plates and its GST rate?
3.
What is the HSN code for Sabai Grass
(a kind of grass used for making of rope,
baskets, etc.) and its GST rate?
4.
What is the GST rate on Hand Made
Branded Biri?
5.
6.
7.
8.
9.
What is the GST rate on sugarcane
procured by the sugar mills which is
generally fresh and procured directly from
the f

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TAX
MARKET
Khakhra falls under “Namkeens, bhujia, mixture, chabena and
similar edible preparations in ready for consumption form” which is
classifiable under heading 2106 90 and attracts 12% GST.
13. Is NCCD leviable on tobacco products from NCCD shall continue to be levied on tobacco and tobacco
1st July, 2017?
products at the rates as applicable prior to 1″ July, 2017.
Since NCCD is a duty of excise, the valuation for the purposes of
charging NCCD shall be as per the Central Excise Law read with
the Valuation Rules under Central Excise Law.
What will be the method of valuation for
levy of NCCD?
14. What is the GST rate and HSN code of
roasted grams?
15. What is the HSN code and GST rate for
Chilli soaked in butter milk with salt (mor
milagai in Tamil)?
Where the supply of raw cotton is by an agriculturist [as defined
under section 2(7) of the Central Goods and Services Tax Act,
2017] to a registered person, GST will have to be paid by such 16. What is GST rate fo

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or
Rs. 1000 per piece.
Woven fabrics of jute are classifiable under heading 5310
and attract 5% GST, with no refund of unutilised ITC.
Railway wagons are classifiable under heading 8606 and
attract 5% GST, with no refund of unutilised ITC.
Therefore, used railway wagons also attract 5% GST.
Wood in the rough, whether or not stripped of bark or sapwood, or
roughly squared, is classifiable under heading 4403 and attracts
18% GST.
Mutton leg?
20. What is the HSN code and rates
for Coffee?
21.
What is the HSN code and rates for
Sausages?
Roasted grams fall under heading 2106 90 and attract 12% GST.
âš« Vegetables provisionally preserved (for example, by sulphur
dioxide gas, in brine, in sulphur water or in other preservative
solutions), but unsuitable in that state for immediate
consumption are classifiable under heading 0711 and attract
5% GST.
Thus, chilli soaked in butter milk with salt (mor milagai in Tamil)
falls under 0711 and attracts 5% GST.
Plastic bangl

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Rate of taxes on services under GST regime
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 4-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear Expert,
Could you provide the rate of taxes under GST for the following services.
He is the Travel Agent.
1. Where the air ticket is booked by the sub-agent and is getting the bills from the main agent for ₹ 8000/- inturn he charge ₹ 13000/- to his client on what value he has

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CGST/SGST IS PAYBLE ONLY ON REVERSE CHARGE BASIS
Query (Issue) Started By: – shahid hashmi Dated:- 4-8-2017 Last Reply Date:- 9-8-2017 Service Tax
Got 2 Replies
Service Tax
WHETHER CGST/SGST IS ONLY PAYABLE ON REVERSE CHARGE BASIS BY THE RECIPIENT OF ALL THE SUCH SERVICES AS SPECIFIED VIDE NOTIFICATION NO.13/2017- CENTRAL TAX(RATE) UNDER SECTION 9 OF THE CGST ACT OR IGST WILL ALSO BE PAYABLE UNDER REVERSE CHARGE BY THE RECIPIENT.
Reply By Vamsi Krishna:
The Reply:
IGST is also app

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RETURN 3 B SUBMISSION PROCEDURE IN GST
Query (Issue) Started By: – nandankumar roy Dated:- 4-8-2017 Last Reply Date:- 10-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
I GOT EXCEL FORMAT OF 3 B RETURN , PLEASE TELL WHAT WILL THE PROCEDURE FOR SUBMISSION TO OUR GST PORTAL AND ALSO TELL PL HELP DUTY PAYABLE APPX 20 LACS AFTER MINUS INPUT AND TRN1 NOT SUBMITTED FOR C FORM GROUND ,WHETHER BAL AMT TO BE PAID THIS MONTH BY CASH. PL CONFIRM.
Reply By KIRTIKUMAR PUROHIT:
The Reply:

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IMPORT MATERIALS IN JULY WITH EARLIER VERSION AS MATERIALS RELEASED ON JULY WITHOUT IGST 18%
Query (Issue) Started By: – nandankumar roy Dated:- 4-8-2017 Last Reply Date:- 5-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
SIRJI PLEASE HELP REGARDING IMPORT MATERIALS IN JULY WITHOUT IGST 18% AND BILL OF ENTRY JUNE DATED (22.06.17) WITH EARLIER VERSION(7.5%+12.5%+SP DUTY 4%) AS JUNE MATERIALS RELEASED FROM PORT . NOW WHAT WILL IMPACT IN GST AS PER PRESENT SITUATION AS CHA TELLING TO TAKE EXPERT VIEW. PL HELP IF YOU CAN. REGARDS, ROY
Reply By Vamsi Krishna:
The Reply:
You have book the Exp in June month itself since your BOE filed in Jun (22nd June).
As per Sec.140(5) you can book the bills pertains to Excise/Service tax

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ISSUE TAX INVOICE IN ONLINE IN THE RETURN (GST)
Query (Issue) Started By: – DEBASHISH ROUT Dated:- 4-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
P

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GST ON Plotting(Land development and sale)
Query (Issue) Started By: – RameshBabu Kari Dated:- 4-8-2017 Last Reply Date:- 3-7-2018 Goods and Services Tax – GST
Got 4 Replies
GST
Dear Experts,
GST applicability on land developers. Person, who purchases land and he develops the land with an infrastructure such as drainage system, roads and plantation of plants as per the instructions given. After this development of the land, he will not do any building constructions and all. He sales only developed land as plots. As Land is the exempted from gst, is he required to get gst registration, if so, will he eligible for ITC on the material purchased on land development, as land is the exempted from land ? What is the provisions/rules

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BELOW 20 LAKHS SERVICE SUPPLIER ARE WITHIN STATE OR NOT
Query (Issue) Started By: – DEBASHISH ROUT Dated:- 4-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
If any small sub contractor (below ₹ 20 lakh) non register can supply construction service in different state if not why, if yes then the input can take service receiver from self deposit IGST ( tax under reverse charge) , the process of reverse charge discussion.
Reply By HimansuSekha

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6 digit port code list for GSTR1
Query (Issue) Started By: – Yatin Bhopi Dated:- 4-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Dear expert
In the excel templet of GSTR1 it is mentioned that port codes list is available on GST common portal, but is not there. Please share the link or file containing list of port codes.
Summary For EXP(6)
HELP
No. of Invoices
Total Invoice Value
No. of Shipping Bill
Total Taxable Value
6
3116813.72
6
332659.00
Export Type
Invoice Number
Invoice date
Invoice Value
Port Code
Shipping Bill Number
Shipping Bill Date
Rate
Taxable Value
WOPAY
81510
28-Apr-17
995048.36
ASB995
184298
28-Apr-17
5.00
78788.00
WO

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OIDAR services under GST Laws – A Complicated Compliance
By: – Anuj Bansal
Goods and Services Tax – GST
Dated:- 4-8-2017

In today's ever booming digital world, we prefer online platforms for books, movies, music, data storage, advertising etc. With the increasing use of cloud based services it is all the more important to know the taxability of GST on Online Information Database Access and Retrieval Services (OIDAR).
Section 2(17) of IGST Act, 2017 defines OIDAR as services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated involving minimal human intervention and impossible to ensure in the absence of information technology. The definition is divided in two parts one is 'service is provided online via electronic network' and second important thing is, 'it is impossible to ensure in the absence of information technology'. It includes electronic services such

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tion under section 24(xi) of CGST Act, 2017. Such suppliers (or intermediaries) of OIDAR services shall take a single registration under the Simplified Registration Scheme in Form GST REG-10. In case such supplier has a representative in India then he shall pay IGST on former's behalf and if does not have any representative in India, then such supplier can appoint a person in India and he will be liable for payment of such tax in India. 'Notification No. 2/2017 – Integrated Tax, dated 19th June 2017' has notified Principal Commissioner of Central Tax, Bengaluru (West) to grant registration in such cases.
As we know, for any supply to be taxable under GST, the place of supply should be in India. Thus, following cases are possible for deciding taxability of OIDAR services:
Location of Supplier of service
Location of recipient of service
Taxability
Forward Charge/ Reverse Charge
India
India
Yes
Forward Charge
Outside India
India
Recipient: Registered Person
Recipient: Non Tax

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delivery.
* The general terms and conditions of the supply are not set by the intermediary involved in the supply but by the supplier of services.
Now the question is how to identify the receivers and suppliers of OIDAR services in India and who are receiving such services within India and who are supplying such services from abroad? Let's answer one by one. Sec 13(12) of IGST Act, states that place of supply of online information and database access or retrieval services shall be the location of the recipient of services. In order to check whether the person receiving such services is a person of Indian origin and is located in taxable territory, any two of the following non contradictory conditions should be satisfied, namely-
* Location of address of recipient provided by him through internet is in the taxable territory;
* the credit card or debit card or store value card or charge card or smart card or any other card by which the recipient of services settles payment has be

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Rate of tax on transport service
Query (Issue) Started By: – THYAGARAJAN KALYANASUNDARAM Dated:- 3-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
Dear expert,
One of my friend taking the goods transport vehicles from various source inturn supplying to courier agency along with driver and charging day rental and based on the km runs and he will not issue any consignment note.
Mt doubt is whether he will be treated as GTA?
If not what is the rate o

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GST and Exhibition
Query (Issue) Started By: – ASHOK CHOUDHARY Dated:- 3-8-2017 Last Reply Date:- 4-8-2017 Goods and Services Tax – GST
Got 2 Replies
GST
One of my Client keep the exhibition at Mumbai and Participant are coming from Calcutta ( West Bengal ) with material ( not for sales ) for display at exhibition . What is tax liability of the Participant who are coming from other state with material . Is IGST is applicable .
Reply By MUKUND THAKKAR:
The Reply:
Participant comin

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GST Rates – HSN Code – GST FAQs
GST
Dated:- 3-8-2017

1 . What is the HSN code and GST rate for lac or shellac bangles?
Lac or shellac bangles are classifiable under heading 7117 and attract 3% GST.
2. What is the HSN code and GST rate for kulfi?
Kulfi is classifiable under heading 2105 and attracts 18% GST.
3. What is the HSN code for Solar Panel Mounting Structure and its GST rate?
• Structures of iron or steel fall under heading 7308 and structures of aluminium fall under heading 7610 and attract 18% GST.
• Solar Panel Mounting Structure, depending on the metal they are made of, will fall under 7308 or 7610 and attract 18% GST.
4. What is the HSN code for Idli Dosa Batter (Wet Flour) and its GST rate?
Idli Dosa Batter (Wet Flour) [as food mixes] falls under heading 2106 and attracts 18% GST.
5. What is the HSN code for Maize Seeds and its GST rate?
Maize [of seed quality] fall under heading 1005 and attract Nil GST.
6. What is the HSN code for Saree

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28% GST.
9. What is the GST rate on Rakhi ?
* Puja samagri, including kalava (raksha sutra) attracts Nil GST.
* Rakhi, which is in form of kalava [raksha sutra] will thus attract Nil GST.
* Any other rakhi would be classified as per its constituent materials and attract GST accordingly.
10. What is the GST rate on Nail Polish?
Nail Polish [whether in large quantities say 50 to 100 litres or in retail packs] falls under heading 3304 and attracts 28% GST
11. What is the GST rate and HSN code of Wet Dates?
Wet dates fall under heading 0804 and attract 12% GST.
12. What is the HSN code and GST rate for Pet Food?
Dog or cat foods fall under heading 2309 and attracts 18% GST under the residual entry S. No. 453.
13. What is the classification and GST rate for sale of Export Incentives Licences like MEIS, SEIS and IEIS?
MEIS etc. fall under heading 4907 and attract 12% GST.
14. What is the HSN Code and GST rate for a Fabric 1.2 MT cut for pant and 2.5 MT cut for a shirt?
Speci

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ompensation Cess rate on imported Coal?
Imported coal will attract GST compensation cess @ ₹ 400 per tonne.
20. What is the HSN code and GST rates for Battery for mobile handsets?
Battery for mobile handsets falls under heading 8506 and attracts 28% GST.
21. What is the HSN code and GST rate for tamarind?
* Tamarind(fresh) falls under 0810 and attract Nil GST.
* Tamarind (dry) falls under 0813 and attract 12% GST.
22. What is the HSN code and GST rate for tamarind kernel?
Tamarind kernel falls under heading 1207 and attracts Nil GST.
23. What is the HSN code and GST rate for tamarind kernel powder?
Tamarind kernel powder falls under heading 1302, and attracts 18% GST.
24. What is the GST rate on Hair Rubber Bands?
Hair rubber bands fall under heading 4016 and attract 28% GST
25. What is HSN code and GST rate for Khari and hard Butters?
Khari and hard butters fall under heading 1905 and attract 18% GST
26. What is the GST rate and HSN code of Khoya/Mawa?
Khoya/ma

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s the HSN code and the GST rate for Isabgol husk?
Isabgol husk falls 1211 and attracts 5% GST.
31. What is HSN code and GST rate of copra and dried coconut?
* Coconuts, fresh or dried, whether or not shelled or peeled fall under heading 0801 and attract Nil GST. As per the HSN Explanatory Notes, the heading excludes copra, the dried flesh of coconut used for the expression of coconut oil (1203)
* Copra falls under heading 1203 and attracts 5% GST
32. Footwear having a retail sale price not exceeding ₹ 500 per pair [provided that such retail sale price is indelibly marked or embossed on the footwear itself] attracts 5% GST. Does the retail sale price referred to above include the GST.
As per the Legal Metrology (Packaged Commodities) Rules, 2011, retail sale price [RSP] means the maximum price at which the commodity in packaged form may be sold to the consumer and is inclusive of all taxes.
* Thus retail sale price declared on the package is inclusive of GST.
* GST for

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Exporters No Longer Need GST Officer Certificate, Can Use Self-Declaration for Higher Drawback Rate Claims.
Circulars
Customs
Exports under claim for drawback in the GST scenario – Government

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Exporters Can Claim Higher GST Duty Drawback with Self-Declaration Form Under AIR Schedule Columns (4) & (5.
Circulars
Customs
Exports under claim for drawback in the GST scenario – Self-decl

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Streamlined IGST Refund Process for Exporters: Shipping Bill Now Serves as Automatic Refund Application for Exported Goods.
Circulars
Customs
Refund of IGST paid on exports and Export under Bond scheme – refund of unutilised input tax credit (ITC) or IGST paid – For the option (b), the shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India
TMI Updates – Highlights, quick notes, marquee, annotation,

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Refund Process for IGST on Exports: Submit Applications Post-Export Manifest Delivery u/s 41, Customs Act 1962.
Circulars
Customs
Refund of IGST paid on exports and Export under Bond scheme – unutilised input tax credit (ITC) – Application for refund shall be filed only after the export manifest or an export report, as the case may be, is delivered under section 41 of the Customs Act, 1962 in respect of such goods.
TMI Updates – Highlights, quick notes, marquee, annotation, news, al

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Understanding Duty Drawback in GST: Handling Exports with Paid Central Excise, Service Tax, CGST, and IGST Inputs and Services.
Circulars
Customs
Exports under GST – Duty Drawback – it could

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Export Processes to Continue Smoothly Without GST Certificates During Initial Implementation Phase.
Circulars
Customs
Exports under GST – Drawback – The certificates from jurisdictional GST o

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Import ITC Eligibility Requires Complete Invoice Details and Submission in FORM GSTR-2 per Invoice Rules.
Circulars
Customs
Imports and Input Tax Credit (ITC) – Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in the Invoice Rules are contained in the said document, and the relevant information, as contained in the said document, is furnished in FORM GSTR-2
TMI Updates – Highlights, quick notes, marquee, annotation, news,

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Importers Must Register GSTIN for IGST Input Tax Credit on Bill of Entry to Maximize Tax Benefits.
Circulars
Customs
Imports and Input Tax Credit (ITC) – importers are advised to complete the

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IGST Exemption on Passenger Baggage; 35% Customs Duty and Education Cess Apply Beyond Duty-Free Allowance per Baggage Rules 2016.
Circulars
Customs
Full exemption from IGST has been provided

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