Goods and Services Tax

Goods and Services Tax – Started By: – THYAGARAJAN KALYANASUNDARAM – Dated:- 17-6-2017 Last Replied Date:- 19-6-2017 – Dear Experts,Kindly clarify Whether CGST and SGST will applicable for supply of service in intra-state supply of service?Thanks in advance. – Reply By Govind Gupta – The Reply = yes, whether it is services or goods, in case of intra state transactions cgst and sgst/ugst will apply – Reply By Himansu Sha – The Reply = This is the principle of gs – Reply By Ganeshan Kalyani – The

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Section 149 – Uttar Pradesh SGST – MISCELLANEOUS – Uttar Pradesh Goods and Services Tax Act, 2017 – Section 149 – 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 goods and services tax co

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Goods and Services Tax – Started By: – prakash kumar – Dated:- 17-6-2017 Last Replied Date:- 16-7-2017 – Dear Professional Colleagues,I want to raise a practical issue with respect to GST implementation.We are a manufacturer as well as trader of UPS (Static Converter). We supply battery along with UPS. UPS(Static Convertors) is covered under tarifff Heading 8504, which is taxable under GST at the rate of 18%. While Battery is covered under tariff heading 8506, which is taxable at the rate of 28% under GST.Whether said supply is composite supply or mixed supply? What will be the rate of tax applicable on said supply?If it is mixed supply, can we raise separate bill for UPS & Battery? Advice the best possible way.Thank you for your valuable time. – Reply By Govind Gupta – The Reply = the question to be asked in context of composite supply whether the items are naturally bundled and one of the item is prominent, it that case the tax rate applicable for prominent item will be applicab

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mments.But, i would like to state one import fact about our products that, value of battery, which is purchased from outside vendors is round 30-40% of total invoice amount. So, battery being significant in terms of value. So, for the sake of classifying under Composite Supply, would it be correct to say that, UPS (which is our manufactured product) is Principal Supply and battery (which is also significant) to be secondary supply ?Please guide me through. – Reply By MUKUND THAKKAR – The Reply = We are a manufacturer as well as trader of UPS (Static Converter). We supply battery along with UPS. UPS(Static Convertors)your query it self say you are Traders, for getting the advantage of higher tax inward and lower tax out ward will putting you in trouble. so advise given by expert Ganeshji / kasturiji is correct. – Reply By KASTURI SETHI – The Reply = Difference between both terms is given in TMI's FAQ which extracted below for convenience:-Composite supply is a supply consisting of t

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dy given by me, Sh.Ganeshan Kalyani, Sir and supported by Sh.Mukund Thakkar Sir is correct. – Reply By Jhankar Nathvani – The Reply = There should some important facts about this matter need to consider:1) Customer buying UPS System for back up power, that system can not work without battery. Only supply of battery can not give back up power and vice versa.2) There are some UPS have inside battery, those are imported with Inside battery and IGST applied at the time of import is 18%3) The UPS need longer back up, connect battery outside the UPS, that is just different version of UPS having battery insideIf there is different HSN code for the UPS with battery inside or battery outside ? There is no clarification on the schedule of GST about inside battery or outside battery.The opinion here recall the story of 4 blind discribe elephant, every one is true from one direction but doesn't cover the real fact.The authentic solution is to put your question before the Advance Ruling Authori

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Section 149 – West Bengal SGST – MISCELLANEOUS – West Bengal Goods and Services Tax Act, 2017 – Section 149 – 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 goods and services tax compli

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Section 48 – Uttar Pradesh SGST – RETURNS – Uttar Pradesh Goods and Services Tax Act, 2017 – Section 48 – 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 the details of outward sup

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Section 149 – Haryana SGST – MISCELLANEOUS – Haryana Goods and Services Tax Act, 2017 – Section 149 – 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 goods and services tax compliance ra

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

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Section 48 – Haryana SGST – RETURNS – Haryana Goods and Services Tax Act, 2017 – Section 48 – 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 the details of outward supplies under

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Section 48 – West Bengal SGST – RETURNS – West Bengal Goods and Services Tax Act, 2017 – Section 48 – 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 the details of outward supplie

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Section 149 – Puducherry SGST – MISCELLANEOUS – Puducherry Goods and Services Tax Act, 2017 – Section 149 – 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 goods and services tax complian

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

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Section 48 – Puducherry SGST – RETURNS – Puducherry Goods and Services Tax Act, 2017 – Section 48 – 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 the details of outward supplies

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Section 18 – GST – States – INPUT TAX CREDIT – Assam Goods and Services Tax Act, 2017 – Act-Rules – 18. Availability of credit in special circumstances.- (1) Subject to such conditions and restrictions as may be prescribed- (a) a person who has applied for registration under this Act within thirty days from the date on which he becomes liable to registration and has been granted such registration shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of this Act; (b) a person who takes registration under sub-section (3) of sec

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red person becomes a taxable supply, such person shall be entitled to take credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock relatable to such exempt supply and on capital goods exclusively used for such exempt supply on the day immediately preceding the date from which such supply becomes taxable: Provided that the credit on capital goods shall be reduced by such percentage points as may be prescribed. (2) A registered person shall not be entitled to take input tax credit under sub-section (1) in respect of any supply of goods or services or both to him after the expiry of one year from the date of issue of tax invoice relating to such supply. (3) Where the

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edit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods, reduced by such percentage points as may be prescribed, on the day immediately preceding the date of exercising of such option or, as the case may be, the date of such exemption: Provided that after payment of such amount, the balance of input tax credit, if any, lying in his electronic credit ledger shall lapse. (5) The amount of credit under sub-section (1) and the amount payable under sub-section (4) shall be calculated in such manner as may be prescribed. (6) In case of supply of capital goods or plant and machinery, on which input tax credit has been taken, the registered person shall

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Section 17 – GST – States – INPUT TAX CREDIT – Assam Goods and Services Tax Act, 2017 – Act-Rules – 17. Apportionment of credit and blocked credits.- (1) Where the goods or services or both are used by the registered person partly for the purpose of any business and partly for other purposes, the amount of credit shall be restricted to so much of the input tax as is attributable to the purposes of his business. (2) Where the goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, the amount of credit shall be restricted to so much of the input tax as is attributable to the said taxable supplies including zero-rated supplies. (3) The value of exempt supply under sub-section (2) shall be such as may be prescribed, and shall include supplies on which the recipient is liable to p

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1) of section 18, input tax credit shall not be available in respect of the following, namely:- (a) motor vehicles and other conveyances except when they are used- (i) for making the following taxable supplies, namely:- (A) further supply of such vehicles or conveyances; or (B) transportation of passengers; or (C) imparting training on driving, flying, navigating such vehicles or conveyances; (ii) for transportation of goods; (b) the following supply of goods or services or both:- (i) food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except where an inward supply of goods or services or both of a particular category is used by a registered person for making an outward taxable supply of the same category of goods or services or both or as an element of a taxable composite or mixed supply; (ii) membership of a club, health and fitness centre; (iii) rent-a-cab, life insurance and health insurance except wher

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of clauses (c) and (d), the expression construction includes re-construction, renovation, additions or alterations or repairs, to the extent of capitalisation, to the said immovable property; (e) goods or services or both on which tax has been paid under section 10; (f) goods or services or both received by a non-resident taxable person except on goods imported by him; (g) goods or services or both used for personal consumption; (h) goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples; and (i) any tax paid in accordance with the provisions of sections 74, 129 and 130. (6) The Government may prescribe the manner in which the credit referred to in sub-sections (1) and (2) may be attributed. Explanation .- For the purposes of this Chapter and Chapter VI, the expression plant and machinery means apparatus, equipment, and machinery fixed to earth by foundation or structural support that are used for making outward supply of good

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Section 8 – GST – States – LEVY AND COLLECTION OF TAX – Assam Goods and Services Tax Act, 2017 – Act-Rules – 8. Tax liability on composite and mixed supplies.- The tax liability on a composite or a mixed supply shall be determined in the following manner, namely:- (a) a composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply; and (b) a mixed supply comprising two or more supplies shall be treated

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Section 7 – GST – States – LEVY AND COLLECTION OF TAX – Assam Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER III LEVY AND COLLECTION OF TAX 7. Scope of supply (1) For the purposes of this Act, the expression supply includes- (a) all forms of supply of goods or services or both such as sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business; (b) import of services for a consideration whether or not in the course or furtherance of business; (c) the activities specified in Schedule I, made or agreed to be made without a consideration; and (d) the activities to be treated as supply of goods o

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Section 6 – GST – States – ADMINISTRATION – Assam Goods and Services Tax Act, 2017 – Act-Rules – 6. Authorisation of officers of central tax as proper officer in certain circumstances. (1) Without prejudice to the provisions of this Act, the officers appointed under the Central Goods and Services Tax Act are authorised to be the proper officers for the purposes of this Act, subject to such conditions as the Government shall, on the recommendations of the Council, by notification, specify. (2) Subject to the conditions specified in the notification issued under sub-section (1),- (a) where any proper officer issues an order under this Act, he shall also issue an order under the Central Goods and Services Tax Act, as authorise

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Section 5 – GST – States – ADMINISTRATION – Assam Goods and Services Tax Act, 2017 – Act-Rules – 5. Powers of officers. (1) Subject to such conditions and limitations as the Commissioner may impose, an officer of State tax may exercise the powers and discharge the duties conferred or imposed on him under this Act. (2) An officer of State tax may exercise the powers and discharge the duties conferred or imposed under this Act on any other officer of State tax who is subordinate to h

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Section 4 – GST – States – ADMINISTRATION – Assam Goods and Services Tax Act, 2017 – Act-Rules – 4. Appointment of officers. (1) The Government may, in addition to the officers as may be notified under section 3, appoint such persons as it may think fit to be the officers under this Act. (2) The Commissioner shall have jurisdiction over the whole of the State, the Special Commissioner and an Additional Commissioner in respect of all or any of the functions assigned to them, shall h

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Section 3 – GST – States – ADMINISTRATION – Assam Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER II ADMINISTRATION 3. Officers under this Act. The Government shall, by notification, appoint the following classes of officers for the purposes of this Act, namely:- (a) Principal or Chief Commissioner of State tax, (b) Commissioner of State tax, (c) Special Commissioners of State tax, (d) Additional Commissioners of State tax, (e) Joint Commissioners of S

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Section 16 – GST – States – INPUT TAX CREDIT – Assam Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER V INPUT TAX CREDIT 16. Eligibility and conditions for taking input tax credit.- (1) Every registered person shall, subject to such conditions and restrictions as may be prescribed and in the manner specified in section 49, be entitled to take credit of input tax charged on any supply of goods or services or both to him which are used or intended to be used in the course or furtherance of his business and the said amount shall be credited to the electronic credit ledger of such person. (2) Notwithstanding anything contained in this section, no registered person shall be entitled to the credit of any input tax

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spect of such supply has been actually paid to the Government, either in cash or through utilisation of input tax credit admissible in respect of the said supply; and (d) he has furnished the return under section 39: Provided that where the goods against an invoice are received in lots or instalments, the registered person shall be entitled to take credit upon receipt of the last lot or instalment: Provided further that where a recipient fails to pay to the supplier of goods or services or both, other than the supplies on which tax is payable on reverse charge basis, the amount towards the value of supply along with tax payable thereon within a period of one hundred and eighty days from the date of issue of invoice by the supplier,

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Section 15 – GST – States – TIME AND VALUE OF SUPPLY – Assam Goods and Services Tax Act, 2017 – Act-Rules – 15. Value of taxable supply.- (1) The value of a supply of goods or services or both shall be the transaction value, which is the price actually paid or payable for the said supply of goods or services or both where the supplier and the recipient of the supply are not related and the price is the sole consideration for the supply. (2) The value of supply shall include- (a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the Central Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the suppl

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Explanation .-For the purposes of this sub-section, the amount of subsidy shall be included in the value of supply of the supplier who receives the subsidy. (3) The value of the supply shall not include any discount which is given- (a) before or at the time of the supply if such discount has been duly recorded in the invoice issued in respect of such supply; and (b) after the supply has been effected, if- (i) such discount is established in terms of an agreement entered into at or before the time of such supply and specifically linked to relevant invoices; and (ii) input tax credit as is attributable to the discount on the basis of document issued by the supplier has been reversed by the recipient of the supply. (4) W

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tly owns, controls or holds twenty-five per cent. or more of the outstanding voting stock or shares of both of them; (v) one of them directly or indirectly controls the other; (vi) both of them are directly or indirectly controlled by a third person; (vii) together they directly or indirectly control a third person; or (viii) they are members of the same family; (b) the term person also includes legal persons. (c) persons who are associated in the business of one another in that one is the sole agent or sole distributor or sole concessionaire, howsoever described, of the other, shall be deemed to be related. – – statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxat

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Section 14 – GST – States – TIME AND VALUE OF SUPPLY – Assam Goods and Services Tax Act, 2017 – Act-Rules – 14. Change in rate of tax in respect of supply of goods or services .- Notwithstanding anything contained in section 12 or section 13, the time of supply, where there is a change in the rate of tax in respect of goods or services or both, shall be determined in the following manner, namely:- (a) in case the goods or services or both have been supplied before the change in rate of tax,- (i) where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or (ii)

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is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or (iii) where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice: Provided that the date of receipt of payment shall be the date of credit in the bank account if such credit in the bank account is after four working days from the date of change in the rate of tax. Explanation .- For the purposes of this section, the date of receipt of payment shall be the date on which the payment is entered in the books of account of the supplier or the date on wh

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Section 13 – GST – States – TIME AND VALUE OF SUPPLY – Assam Goods and Services Tax Act, 2017 – Act-Rules – 13. Time of supply of services.- (1) The liability to pay tax on services shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of services shall be the earliest of the following dates, namely:- (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under sub-section (2) of section 31 or the date of receipt of

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shall be the date on which the payment is entered in the books of account of the supplier or the date on which the payment is credited to his bank account, whichever is earlier. (3) In case of supplies in respect of which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earlier of the following dates, namely:- (a) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (b) the date immediately following sixty days from the date of issue of invoice or any other document, by whatever name called, in lieu thereof by the supplier: Provided that where it is not possible to determine the ti

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Section 12 – GST – States – TIME AND VALUE OF SUPPLY – Assam Goods and Services Tax Act, 2017 – Act-Rules – CHAPTER IV TIME AND VALUE OF SUPPLY 12. Time of supply of goods. (1) The liability to pay tax on goods shall arise at the time of supply, as determined in accordance with the provisions of this section. (2) The time of supply of goods shall be the earlier of the following dates, namely:- (a) the date of issue of invoice by the supplier or the last date on which he is required, under sub-section (1) of section 31, to issue the invoice with respect to the supply; or (b) the date on which the supplier receives the payment with respect to the supply: Provided that where the supplier of taxable goods receiv

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f which tax is paid or liable to be paid on reverse charge basis, the time of supply shall be the earliest of the following dates, namely:- (a) the date of the receipt of goods; or (b) the date of payment as entered in the books of account of the recipient or the date on which the payment is debited in his bank account, whichever is earlier; or (c) the date immediately following thirty days from the date of issue of invoice or any other document, by whatever name called, in lieu there of by the supplier: Provided that where it is not possible to determine the time of supply under clause (a) or clause (b) or clause (c), the time of supply shall be the date of entry in the books of account of the recipient of supply. (4) In cas

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