Goods and Services Tax

Heading 9963 or Heading 9972 or Heading 9995 or any other Heading of Section 9
Services – Exemption from GST
GST
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA 76[or 12AB] of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act) or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered under clause (23BBA) of section 10 of the said Income-tax Act:
Provided that nothing contained

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ing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the transfer of possession or control of the said immovable property and includes letting, leasing, licensing or other similar arrangements in respect of immovable property;
 
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Notes:
As Amended vide Notification No. 07/2021- Integrated Tax (Rate) dated 30-09-2021 w.e.f. 01-10-2021, before it was read as,
 
Services by a person by way of-
(a) conduct of any religious ceremony;
(b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-

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Heading 9972
Services – Exemption from GST
GST
Services by way of renting of residential dwelling for use as residence 91[except where the residential dwelling is rented to a registered person].
113[125[Explanation 1]. – For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –
(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and
(ii) such renting is on his own account and not that of the proprietorship concern.]
126[Explanation 2.- Nothing contained in this entry shall apply to-
(a) accommodation services for students

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ling for use as residence 91[except where the residential dwelling is rented to a registered person].
113[Explanation. – For the purpose of exemption under this entry, this entry shall cover services by way of renting of residential dwelling to a registered person where, –
(i) the registered person is proprietor of a proprietorship concern and rents the residential dwelling in his personal capacity for use as his own residence; and
(ii) such renting is on his own account and not that of the proprietorship concern.]
Definition
(zx) “renting in relation to immovable property” means allowing, permitting or granting access, entry, occupation, use or any such facility, wholly or partly, in an immovable property, with or without the

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exports under bond/lut
Query (Issue) Started By: – satbir singh wahi Dated:- 1-7-2017 Last Reply Date:- 16-7-2017 Goods and Services Tax – GST
Got 6 Replies
GST
For export under bond /lut , whether any bond or lut form is prescribed and where to submit it.
Reply By Kishan Barai:
The Reply:
As an exporter you need to pay IGST first & then later you need to claim refund for it.
You will get 90% of refund in 6 days & rest 10% after scrutiny.
Reply By satbir singh wahi:
The Reply:

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Heading 9954
Services – Exemption from GST
GST
Services by way of pure labour contracts of construction, erection, commissioning, or installation of original works pertaining to a single residential unit otherwise than as a part of a residential complex.
Definition
(zq) “original works” means- all new constructions;
(i) all types of additions and alterations to abandoned or damaged structures on land that are required to make them workable;
(ii) erection, commissioning or installa

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Heading 9954
Services – Exemption from GST
GST
Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the beneficiary-led individual house construction or enhancement under the Housing for All (Urban) Mission or Pradhan Mantri Awas Yojana.
Definition
(zq) “original works” means- all new constructions;

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Chapter 99
Services – Exemption from GST
GST
Services provided by Central Government, State Government, Union territory or a local authority where the consideration for such services does not exceed five thousand rupees:
Provided that nothing contained in this entry shall apply to-
(i) services by the Department of Posts 122[and the Ministry of Railways (Indian Railways)] 90[****];
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers:
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Definitions:
(f) “aircraft

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(i) services by the Department of Posts 90[****];
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers:
Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts

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Provided further that in case where continuous supply of service, as defined in sub-section (33) of section 2 of the Central Goods and Services Tax Act, 2017, is provided by the Central Government, State Government, Union territory or a local authority, the exemption shall apply only where the consideration charged for such service does not exceed five thousand rupees in a financial year.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);

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Chapter 99
Services – Exemption from GST
GST
Services provided by the Central Government, State Government, Union territory or local authority to another Central Government, State Government, Union territory or local authority:
Provided that nothing contained in this entry shall apply to services-
(i) by the Department of Posts 121[and the Ministry of Railways (Indian Railways)] 89[****];
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to

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on territory or local authority:
Provided that nothing contained in this entry shall apply to services-
(i) by the Department of Posts 89[****];
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian

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e Government, Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908);
(zzm) “vessel” has the same meaning as assigned to it in clause (z) of section 2 of the Maj

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Chapter 99
Services – Exemption from GST
GST
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 57[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)].
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts 120[and the Ministry of Railways (Indian Railways)] 88[****];
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has t

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-10-2023 w.e.f. 20-10-2023, before it was read as:
 
Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to 57[such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)].
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts 88[****];
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clau

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ncial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017):
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(n) “business entity” means any

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siness entity with an aggregate turnover of up to twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to-
(a) services,-
(i) by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(ii) in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) of transport of goods or passengers; and
(b) services by way of renting of immovable property.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(n)

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Chapter 99
Services – Exemption from GST
GST
Services by the Central Government, State Government, Union territory or local authority excluding the following services-
(a) services by the Department of Posts 119[and the Ministry of Railways (Indian Railways)] 87[****];
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Ind

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2023- Integrated Tax (Rate) dated 19-10-2023 w.e.f. 20-10-2023, before it was read as:
Services by the Central Government, State Government, Union territory or local authority excluding the following services-
(a) services by the Department of Posts 87[****];
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(zs) “port” has the same meaning as assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963) or in clause (4) of section 3 of the Indian Ports Act

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ted Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Services by the Central Government, State Government, Union territory or local authority excluding the following services-
(a) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than the Central Government, State Government, Union territory;
(b) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(c) transport of goods or passengers; or
(d) any service, other than services covered under entries (a) to (c) above, provided to business entities.
Definitions:
(f) “aircraft” has the same meaning as assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
(g) “airport” has the same meaning as assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994.);
(zzm) “vessel” has the same meaning as

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Chapter 99
Services – Exemption from GST
GST
Services by a Governmental Authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G 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 out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article 243G of the Constitution.
 
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Notes:
As amended by notification no. 15/2018 – Int

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tion.
 
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Note:
As amended vide vide notification no. 33/2017 – Integrated Tax (Rate) dated 13.10.2017, before it was read as,
 
“Services by a governmental authority by way of any activity in relation to any function entrusted to a Panchayat under article 243G 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 out any function entrusted to a municipality under article 243W of the Constitution or to a Panchayat under article

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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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