Goods and Services Tax

Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Other articles of plastics and articles of other materials of headings 3901 to 3914 [other than bangles of plastic, PVC Belt Conveyor, plastic beads and 89[plastic tarpaulins, medical grade sterile disposable gloves, plastic raincoats]]" ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it

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3402 – Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Organic surface-active agents (othe

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3208 – Goods and Services Tax – Omitted ************* Notes: Omitted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018, before it was read as, Paints and varnishes (including enamels and l

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Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of coc

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Goods and Services Tax – Started By: – SURYAKANT MITHBAVKAR – Dated:- 30-6-2017 Last Replied Date:- 1-7-2017 – While preparing service invoice, If the recipient is within state we have to charge in our invoice SGST & CGST or charge only CGST? – Reply By KASTURI SETHI – The Reply = What is important is that correct rate should be applied. Suppose rate is 18%. It is CGST within State. You may give break-up SGST 9% and CGST 9%. If you give one rate 18% against CGST, it will not create any prob

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Goods and Services Tax – Cereal groats, meal and pellets, including suji and dalia, 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Cereal groats, meal and pellets, including suji and dalia, put up in unit container and bearing a registered brand name." ANNEXURE For fo

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Goods and Services Tax – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil 44[***] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of ground-nut oil [other than aquatic feed including shrimp feed and prawn feed, poultry feed & cat

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Goods and Services Tax – Omitted ************* Notes: As omitted by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, "Aquatic invertebrates other than crustaceans and molluscs, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption" –

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4011 30 00 – Goods and Services Tax – New pneumatic tyres, of rubber of a kind used on aircraft ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before i

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Goods and Services Tax – Meal, powder, Flour flakes, granules and pellets of potatoes 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Meal, powder, flakes, flakes, granules and pellets of potatoes 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable c

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Goods and Services Tax – Rice 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 I

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0711 – Goods and Services Tax – Omitted ************* Notes: Omitted vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,

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Goods and Services Tax – Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as "Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi] put up in unit container and bearing a registere

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Goods and Services Tax – All goods [other than fresh or chilled] and put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforceable right in respect of such brand name has been foregone voluntarily], subject to the conditions as in the ANNEXURE ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e

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1203 – Goods and Services Tax – Copra ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Copra other than of seed quality – Goods and Services Tax – Schedules

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Goods and Services Tax – Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 (calculated on dry weight) ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid cont

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Goods and Services Tax – Oats 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 I

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Goods and Services Tax – Palmyra sugar, mishri, batasha, bura, sakar, khadi sakar, harda, sakariya, gatta, kuliya, elaichidana, lukumdana, chikkis like puffed rice chikki, peanut chikki, sesame chikki, til chikki, til patti, til revdi, sugar makhana, groundnut sweets, gajak, khaja, khajuli, anarsa ************* Notes: As amended by notification no. 43/2017 dated 14-11-2017 w.e.f. 15-11-2017, before it was read as, 19[Palmyra sugar, mishri, batasha, bura] ************** Notes: 19. As Corrected v

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0901 – Goods and Services Tax – 6[Coffee roasted, whether or not decaffeinated]; coffee husks and skins; coffee substitutes containing coffee in any proportion [other than coffee beans not roasted] **

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4823 – Goods and Services Tax – 48[Kites, Paper mache articles] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Kites" – Goods and Services Tax – Schedules

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Goods and Services Tax – Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 2304 or 2305 45[other than cotton seed oil cake] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as, "Oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of vegetable fats or oils

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Goods and Services Tax – Rye 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT

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Goods and Services Tax – Chena or paneer 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 2

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2710 – Goods and Services Tax – 103[(a) kerosene oil PDS, (b) The following bunker fuels for use in ships or vessels, namely, i. IFO 180 CST ii. IFO 380 CST] ****************** Note: As amended vide n

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Goods and Services Tax – Natural honey, 39[put up in unit container and,- (a) bearing a registered brand name; or (b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or any enforceable right in respect of such brand name has been voluntarily foregone, subject to the conditions as in the ANNEXURE]] ************* Notes: As amended vide notification no. 27/2017 IT(rate) dated 22-9-2017, before it was read as "Natural honey, put up in unit container and bearing a registered brand name" ANNEXURE For foregoing an actionable claim or enforceable right on a brand name,- (a) the person undertak

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