Goods and Services Tax

Goods and Services Tax – F. No. 296/07/2017-CX.9 – Dated:- 15-6-2017 – Government of India Ministry of Finance (Department of Revenue) Central Board of Excise & Customs, New Delhi Dated 15/06/2017 The C.B.E. & C. and States have received several complaints that in view of the works contract service tax rate under GST at 12% in respect of under construction flats, complex etc., the people who have booked flats and made part payment are being asked to make entire payment before 1st July, 2017 or to face higher tax incidence for payment made after 1st July, 2017. This is against the GST law. The issue is clarified as below :- 1. Construction of flats, complex, buildings will have a lower incidence of GST as compared to a plethora of C

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rrently borne by the builders, which they pass on to the customers as part of the price charged from them. This is not visible to the customer as it forms a part of the cost of the flat. 4. The current headline rate of service tax on construction of flats, residences, offices etc. is 4.5%. Over and above this, VAT @ 1% under composition scheme is also charged. The buyer only looks at the headline rate of 5.5%. In other cities/states, where VAT is levied under the composition scheme @ 2% or above, the headline rate visible to the customer is above 6.5%. What the customer does not see is the embedded taxes on account of cascading and sticking of input taxes in the cost of the flat, etc. 5. This will change under GST. Under GST, full input cre

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DGFT – Trade Notice : 01/2017-2018 – Cochin – Dated:- 15-6-2017 – Government of India Ministry of Commerce & Industry OFFICE OF THE JOINT DIRECTOR GENERAL OF FOREIGN TRADE A – Block, 5th Floor, Kendriya Bhavan, Kakkanad, Cochin – 682 037 Dated 15.06.2017 e-mail:cochin-dgft@nic Telefax:0484-2427069 phone:2427397 Trade Notice : 01/2017-2018 Subject: Constitution of GST Facilitation cell – reg. To ensure smooth and successful rollout of GST, it is decided to constitute a GST Facilitation Cell

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Carry Forward of unavailed Cenvat Credit in respect of assignment of right to use any natural resource under GST; Cenvat Credit Rules amended so as to provide that Cenvat credit in respect of such services which remains unavailed on the day immediately preceding the ‘appointed day’ may be availed of in full on that very day – Goods and Services Tax – GST – Dated:- 14-6-2017 – Cenvat Credit Rules, 2004 provide that credit of Service Tax paid in a Financial Year, on the onetime charges payable in full upfront or in installments, for the service of assignment of the right to use any natural resource by the Government, local authority or any other person, shall be spread evenly over a period of three years. Cenvat Credit Rules have been amended

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Goods and Services Tax – Started By: – Vinay Badam – Dated:- 14-6-2017 Last Replied Date:- 17-6-2017 – Dear Sirs,I am having a Business which is a Propieratory firm Usually I buy a car in my personal name show them in books of business accounts claim depreciationNow I am planning to buy a new car, After GST comes into force Can i take the GST paid on the car back as input or notI have heard that we can claim GST paid on Electricity bills, Telephone bills and other Business expensesPlease clarif

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Goods and Services Tax – Started By: – Aitha RajyaLakshmi – Dated:- 14-6-2017 Last Replied Date:- 16-6-2017 – Sir,Can any one explain me the procedure for supply to Special economic Zone and Supply to Government party or it is yet to be notified? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = Supply to Special Economic Zone will be treated as inter-State trade or commerce and attracts IGST. – Reply By Aitha RajyaLakshmi – The Reply = Thank U Sir, As per Section 16(1) of IGST Act Supplies to SE

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Goods and Services Tax – GST – By: – CA Akash Phophalia – Dated:- 14-6-2017 – The provision contained in section 140(1) of CGST Act 2017 states about the admissibility of input tax credit to the registered person migrating to the GST regime. The section 140(1) is as under :- Section 140 (1) A registered person, other than a person opting to pay tax under section 10, shall be entitled to take, in his electronic credit ledger, the amount of CENVAT credit carried forward in the return relating to the period ending with the day immediately preceding the appointed day, furnished by him under the existing law in such manner as may be prescribed: Provided that the registered person shall not be allowed to take credit in the following circumstances, namely:- (i) where the said amount of credit is not admissible as input tax credit under this Act; or (ii) where he has not furnished all the returns required under the existing law for the period of six months immediately preceding the appointed

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is registered under the present law and migrates to the GST regime and opts for composition scheme under section 10 of the CGST Act 2017, then he shall be ineligible to carry forward credit under GST regime. Stipulations In order to carry forward input tax credit by the registered eligible person following stipulations needs to be fulfilled- a) The registered person has to file return for the period ending the day immediately preceding the appointed day under the existing law. Illustration :- Bhim Ltd is registered under the present excise law. If the appointed date for implementation of GST law is 1st July 2017, then Bhim Ltd has to file excise return for the period ending with 30th June 2017 under the present Central excise Act 1944. (b) The input tax credit should be admissible under the new GST regime. Illustration :- Bhim Ltd is carrying on the non-taxable and taxable business after the appointed date, then it will not be eligible to take credit of that portion of input tax credi

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ST regime. Amount of input tax credit to be carried forward The input tax credit admissible to be carried forward is the amount of Input tax credit as shown in the return filed for the period ending on the date immediately preceding the appointed date. Illustration :- Bhim Ltd has Cenvat credit balance of ₹ 10 lacs which it claims in the return filed for the month of June 2017, presuming 1st July 2017 as the appointed date, then by filing of return for the month of June 2017, Pinto Ltd can carry forward the Cenvat credit balance of ₹ 10 lacs as CGST. Similarly by filing return for the period ending with June 2017, it can carry forward input tax credit of state vat as SGST. Process to carry forward credit The registered person has to carry out the following process:- (a) Migrate as a taxable registered person (other than Composition dealer as per Section 10 of the CGST Act 2017) under the GST regime. (b) Submit an application electronically in Form GST TRAN-1,specifying the

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Goods and Services Tax – GST – By: – Priya Sharma – Dated:- 14-6-2017 Last Replied Date:- 30-12-1899 – Valuation of tax is also known as calculation of tax liability of an individual. When we discuss about the tax liability of an individual, it is basically the sum total of amount of tax that an individual is liable to pay during the period of taxation. The types of valuation of tax in the GST regime as per the GST rules and regulations in India is quite similar when we compare it to the ones in the current regime. Typically, there are two types of valuations- valuation done by an individual on his own, also known as self-valuation, and valuation made by the respective tax authorities. Valuation of tax by the tax authorities can be compris

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taxable as per the required GST rules and regulations in India is unable to assess the value of goods and services or find or find out the tax rate that is applicable for his offering, that individual can put forth a request to the officer to permit the disbursal of tax at provisional timelines. Once the officer passes an order giving the necessary permission to the individual, he/she can make the tax payment on provisional basis. The individual has to sign a bond and pay a certain security, also known as surety, as the respective officer deems fit. By signing the bond, the individual becomes obligated to pay the difference between the amount provisionally valuated and the final valuation. The officer must pass the order for final valuatio

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vidual, an officer will certainly valuate the tax liability of that individual to the best of the abilities. The relevant material that is available and what the officer is able to garner are some of the things that will be taken into account. The officer will then have to issue an assessment order within 5 years from the due date of filing the tax return. The assessment will be withdrawn if the individual is able to file the return within the first 30 days from the order. Valuation of unregistered individuals If an individual that is liable to pay taxes fails to complete the registration formalities despite the fact that he/she is responsible to do the same, an officer will evaluate the tax liability of an individual to the best of this ab

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Customs – TRADE NOTICE. No. 05/2017 – Dated:- 14-6-2017 – GOVERNMENT OF INDIA MINISTRY OF FINANCE: DEPARTMENT OF REVENUE OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS CUSTOM HOUSE, PORT AREA, VISAKHAPATNAM – 530 035 F. No. S2/08/2017-EDl Date: 14/06/2017 TRADE NOTICE. No. 05/2017 Sub: ICES Advisory 008/2017-Alignment of state Codes of ICES with GSTN-Implementation of Changes in ICES-Reg. Attention of all Trade is invited to the ICES Advisory 008/2017 on the above subject. In this regard, seve

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Customs – PUBLIC NOTICE NO. 16/2017 – Dated:- 14-6-2017 – MINISTRY OF FINANCE DEPARTMENT OF REVENUE OFFICE OF THE COMMISSIONER OF CUSTOMS CUSTOM HOUSE, NEW HARBOUR ESTATE, THOOTHUKUDI – 628004. C. No. VIII/48/06/2016-Cus.Pol. Date: 14.06.2017 PUBLIC NOTICE NO. 16/2017 Subject: ICES Advisory 008/2017 (GST)- Alignment of State Codes of ICES with GSTN- Implementation of changes in ICES-reg. Attention of all Exporters /Importers/Custom Brokers/ Clearing Agents / Steamer Agents/Shipping agents/Trade and Industry and Public is invited to implementation of GST in India w.e.f. 01.07.2017. In this regard, several changes are anticipated in Bill of Entry/Shipping Bill declarations in alignment with the proposed GST implementation. 2. Currently in IC

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GST – States – No. 2/29/2017-Leg/L – Dated:- 14-6-2017 – GOVERNMENT OF MANIPUR SECRETARIAT: LAW & LEGISLATIVE AFFAIRS DEPARTMENT NOTIFICATION Imphal, June 14, 2017 No. 2/29/2017-Leg/L : The following Act of the Legislature, Manipur which received assent of the Governor of Manipur on June 14,2017 is hereby published in the Official Gazette: THE MANIPUR GOODS AND SERVICES TAX ACT, 2017 (Manipur Act No. 3 of 2017) AN ACT to make a provision for levy and collection of tax on intra-State supply

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DGFT – TRADE NOTICE: 01/2018 – Dated:- 14-6-2017 – GOVERNMENT OF INDIA MINISTRY OF COMMERCE AND INDUSTRY DEPARTMENT OF COMMERCE OFFICE OF THE ADDL. DIRECTOR GENERAL OF FOREIGN TRADE (CLA), INDRAPRASTHA BHAWAN, 'A' WING, I.P. ESTATE, NEW DELHI 110002 Dated : 14th June,2017 TRADE NOTICE: 01/2018 To, Members of Trade Subject :- Constitution of GST Facilitation Cell-reg. In pursuance of Trade Notice No. 08/2018 dated 08.06.2017, it has been decided to constitute a 'GST Facilitation Cell

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DGFT – Trade Notice No.10/2018 – Dated:- 14-6-2017 – Government of India Ministry of Commerce & Industry Directorate General of Foreign Trade Udyog Bhawan, New Delhi Dated: 14.06.2017 Trade Notice No.10/2018 To, 1. All RA's of DGFT 2. Members of Trade and Industry 3. All EPCs/Commodity Boards Subject: Constitution of Help Desk for GST issues related to Foreign Trade Policy-reg. In continuance of Trade Notice No. 08/2018 dated 8th June 2017 and in furtherance of objectives stated in the

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Goods and Services Tax – Started By: – Sunil Arora – Dated:- 13-6-2017 Last Replied Date:- 14-6-2017 – We are exporter of printed materials. Currently have PAN only (and all required doc) and not registered for VAT or sales tax as none applies.DO we need to wait for registration or we can file NEW registration now. (There is nothing to port from no excise/ ST or VAT)Pl. suggest – Reply By MARIAPPAN GOVINDARAJAN – The Reply = In my view, new registration will be from the date of GST implementati

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Goods and Services Tax – GST – Dated:- 13-6-2017 – New Delhi, Jun 13 (PTI) As India gets ready to ring in the unified GST, people in tiny islands of Andaman and Nicobar and Lakshadweep may perhaps be the sole exception who stand to lose out once the tax structure is implemented. The islands do not impose any sales tax or VAT to make up for the additional cost required for transporting goods. But with the launch of the goods and services tax (GST) from July 1, all goods and services consumed in the islands – like elsewhere in the country – will be levied a tax of 5, 12, 18 or 28 per cent. In other words, this would make the goods pricey. Prof Jagdish Mukhi, Lt Governor of Andaman & Nicobar Islands, at the meeting of the GST Council earl

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Goods and Services Tax – GST – Dated:- 13-6-2017 – Mumbai, Jun 13 (PTI) Leading retailers including Future Group, Trent Hypercity, DMart and Aditya Birla Retail today met in Mumbai to discuss issues related to the Goods and Services Tax (GST), including pricing and margins. Over 12 top retailers met under the aegis of Retailers Association of India (RAI), which intends to approach the government on key areas like including GST as a component in the product price to avoid confusion, and clarification of taxation on packaged commodities. Currently, GST will appear as a separate component in the customer's bill. Some products may be exempt from GST and in such an event a separate bill has to be raised, said Kumar Rajagopalan, chief execut

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Goods and Services Tax – GST – Dated:- 13-6-2017 – Press Information Bureau Government of India Ministry of Finance 13-June-2017 15:20 IST The Government of India has emphasised that Goods and Services Tax (GST) is scheduled to roll-out on 1st July,.2017. The Central Board of Excise and Customs (CBEC) in coordination with the State Governments have increased their outreach programmes with regard to Goods and Services Tax (GST) so as to reach the last trader. The GST formations are being notifie

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Goods and Services Tax – Started By: – Narendra Soni – Dated:- 13-6-2017 Last Replied Date:- 21-6-2017 – Dear Experts,1.Whether GST is payable on the date of receipt of advance or payable before filing monthly return on 20th of next month.2.How adjustment of GST will be made if GST paid on advance and the material is despatched in the same month of receipt of advance.How invoicing will be made at the time of actual despatch?3.Whether GST is payable on receipt of advance ment for export supplies

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Goods and Services Tax – Started By: – Partha Sarkar – Dated:- 13-6-2017 Last Replied Date:- 23-6-2017 – Dear Expert Please guide me how to adjust advance amount received from Customer on EPC contract during GST regime.Let say we got a EPC contract of INR 1000/- which is divisible contract (consist of supply of INR 800/-+ engineering INR 200/-) & we got a 10% advance on INR 1000/- i.e INR 100+ Service tax on INR 200/- i.e INR 20/- & deposited the st liability to the government.How to ad

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Goods and Services Tax – GST – By: – Jasbir Uppal – Dated:- 13-6-2017 Last Replied Date:- 17-6-2017 – Exporters Refund in GST Indian exporters are worried about the advent of GST and the liquidity crunch it could create for them. The crunch, and issues connected to GST administration could adversely affect their overall competitiveness. Relief by refunds The Finance Ministry has recently assured exporters that 90 percent of taxes paid will be refunded within seven days. This is certainly good news for exporters. However, given that GST is a new system involving both the central government and states, the speed with which refunds will be issued remains a source of concern. Section 2(2) words and expressions not defined in this Act shall have the meaning assigned to them in the Central Goods and service Tax Act, 2016 Terms Export of goods and import of goods have been defined as under vide Section 2 of the central GST Act, 2016: Export of Goods with its grammatical variations and cognat

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ds and thus shall be subjected to the levy of IGST. However the import of goods shall continue to attract Basic Customs Duty (BCD) in addition to IGST. Section 2(c) of IGST Act, 2016 Integrated Goods and Services Tax (IGST) means tax levied under this Act on the supply of any goods and /or services in the course of inter State trade or commerce. Explanation 1 – A supply of goods and/or services in the course of Import into the territory of India shall be deemed to be a supply of goods and/ or services in the course of inter-state trade or commerce. Explanation 2 – An export of goods and/ or services shall be deemed to be a supply of goods and/ or services in the course of inter-state trade or commerce. Tax Structure and Input Credit Since the import of goods/services would be deemed as inter-state supply of goods and thus shall be subjected to the levy of IGST. However the import of goods shall continue to attract Basic Customs Duty (BCD) in addition to IGST. The manufacturer, service

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ods in the course of the import of goods into or exports of goods out of the territory of India. Consequently, the claimant for the exemption would still need to establish the identity of the goods so sold to have been exported out of India, to qualify for the exemption. Exporter worries Exports are exempt from many domestic indirect taxes under the current tax regime. This will change once GST kicks in. GST is imposed every time value is added, so manufacturing exporters will have to pay GST at various stages, beginning with raw materials. This will likely increase production costs and working capital requirements. To encourage exports, the government will continue to exempt them from GST. Yet whereas the current system allows exporters to claim an exemption at the point of transaction, under GST they would first have to pay the taxes and then seek a refund of the taxes paid. Exporters are worried that refunds could take a long time to materialize, increasing their cash crunch. Indeed

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ted raw materials and intermediates used for producing final product exports. Taxes on Import to continue after GST Even after introduction of GST following duties may not be subsumed under GST regime and they may continue to be levied as usual. These duties are: Basic Customs Duty Anti-Dumping Duty Safeguard Duties After the introduction of full and complete GST major import gaining sectors include leather and leather products; furniture and fixtures; agricultural sectors; coal and lignite; agricultural machinery; industrial machinery; other machinery; iron and steel; railway transport equipment; printing and publishing; and tobacco products. The moderate gainers include metal products; non-ferrous metals; and transport equipment other than railways. Imports are expected to decline in textiles and readymade garments; minerals other than coal, crude petroleum, gas and iron ore; and beverages. Points to Note – To Sum Up In relation to GST, following are the concessions / incentives for

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specific provision, it seems IGST will be payable if sale takes place within Exclusive Economic Zone i.e. within 200 nautical miles inside sea. : XXX: – Reply By SUDHIR KINHALE – The Reply = Dear Sir,Deemed exports also be Zero rated supply ? – Reply By Himansu Sha – The Reply = As mentioned by the author Under the dual control system, some items are taxed by the centre, some by states, and some by both the centre and states. I politely differ.The rates have been fixed by the GST council and as appearing from the literatures, the control mechanisms will be basing upon the turnover, not basing upon the items. – Reply By JAIPRAKASH RUIA – The Reply = Refund in 7 days 7 days from which date. if the material is exported on 1st from factory, when an exporter can file the refund of IGST. Right now it is on receipt of EP Copy, whether it will continue.Further Export would attract IGST that will be governed by Centre. Whether state can also charge some tax apart from IGST under GST or any othe

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Goods and Services Tax – GST – By: – Bharath Kumar – Dated:- 13-6-2017 Last Replied Date:- 14-6-2017 – The storm of GST is fast approaching and is just twenty days away from the coast of Indian subcontinent. But out of almost 80 lakhs of assessees, I doubt whether atleast 10% of the assessees are prepared to face the GST.In my own case, one company with ₹ 600 crores is still struggling to educate their persons and to upload new rate of tax in thousands of commodities.While it is being so, most of the Central and State officers do not even know the basics of GST as this is the kitchadi of Service Tax, Central Excise and VAT. The GST Schedule is the replica of Central Excise Act which diametrically opposite to the simple Schedule of VA

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t rather than desperate in fixing the deadline. Unless it is postponed to September 2017 and meanwhile uninterrupted follow up action in all fronts is made, only God alone can save this country. BY K.Palaniswamy Deputy Commissioner(Commercial Taxes) Rtd Coimbatore Cell 93666-19752 – Reply By Rakesh Chitkara – The Reply = Not to worry Mr. Bharath Kumar. Our guess is that it would be extended upto August 1, at least and then max to Sept. 1 – bit by bit. Please understand the psychology of policy makers too – Reply By Harish Kohli – The Reply = We have to shed this pessimistic attitude. Of course initial hiccups will be there but things will settle down in two or three months.The draft of GST is in circulation since long , where it was clear t

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Goods and Services Tax – GST – By: – Bimal jain – Dated:- 13-6-2017 – Dear Professional Colleague, GST Council lowers rates for 66 items, increases limit for Composition Levy The all-powerful GST Council headed by the Hon ble Finance Minister, Mr. Arun Jaitley met for the sixteenth time with an agenda to review the rates on basis of representation made by the Industries & Traders & take up pending Draft Rules. Ahead of this meeting, we have moved one step more closure towards GST rollout from July 1, 2017 as envisaged. With the conclusion of the 16th GST Council meet on June 11, 2017, the gist of the key takeaways from the meeting of the GST Council are as under: Revised GST rates for certain goods: The GST Council has reduced the GST rates on 66 items i.e. nearly half the 133 items on which representations had been received including cashew nuts, packaged foods such as sauces and pickles, agarbatti, insulin, school bags, children s colouring books, cutlery and some tractor co

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Goods Decisions in regard to Services taken up by the GST Council: The GST Council has taken various decisions in regard to Services, which are discussed as under: In the list of Service Tax Exemptions to be continued in GST as approved by the GST Council, after S. No. 83, the following has been inserted: S. No. Pure services (excluding works contract service or other composite supplies involving supply of any goods) provided to Government, a 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 to any function entrusted to a Municipality under Article 243W of the Constitution Services provided to the Government under any insurance scheme for which total premium is paid by Government Services provided to the Government under any training programme for which total expenditure is borne by the Government In the Schedule of GST Rates for Services as approved by the GST Council, after

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e following Draft Rule along with its Format which has been uploaded immediately after the GST Council s decision: Final Rules for Accounts & Records Final Accounts & Records Format The aforesaid Final Rules along with its Format can be accessed at below link: Final Rules for Accounts & Records Final Accounts & Records Format Further IGST Exemptions under GST: Another list of IGST Exemptions under GST has been uploaded after the 16th GST Council meet, which are as under: Bilateral Commitments – Imports under Agreement between India and Pakistan/Bangladesh for regulation of Bus Service Technical Exemptions for Temporary import/Re-Import Another List of IGST Exemptions under GST Increased Threshold Limit for Composition levy: It is to be noted that in terms of proviso to Section 10(1) of the CGST Act, 2017, the Government may, by notification, increase the limit of ₹ 50 lakh for Composition levy to such higher amount, not exceeding ₹ 1 crore, as may be recomme

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DGFT – All importers / Exporters need to have fresh IEC code which will be same as PAN – Assessee registered with GSTN would be required to quote only GSTIN while import or export of goods – TMI Updates – Highlights

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Customs – PUBLIC NOTICE No. 07/12017 – Dated:- 13-6-2017 – OFFICE OF THE PRINCIPAL COMMISSIONER OF CUSTOMS AIRPORT AND AIR CARGO COMMISSIONERATE II Floor, AIR INDIA SATS AIR FREIGHT TERMINAL, KEMPEGOWDA INTERNATIONAL AIRPORT, BENGALURU – 560300. C No VIII/48/90/2017 Air cus Tech. Dated 13.06.2017 PUBLIC NOTICE No. 07/12017 DATED 13.06.2017 Sub: Change of State Codes in ICES in alignment with Goods and Services Tax- Reg. ***** Attention of the trade and industry, exporters, Importers and All other concerned is invited to implementation of GST in India with effect from 01.07.2017. In this regard, several changes are anticipated in Import/ Export declarations in alignment with proposed GST implementation. 2. Currently in ICES, State Codes are

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19 2 HIMACHAL PRADESH 46 2 20 JHARKHAND 7 20 3 PUNJAB 30 3 21 ORISSA 16 21 4 CHANDIGARH 39 4 22 CHATTISGARH 71 22 5 UTTARANCHAL 21 5 23 MADHYA PRADESH 70 23 6 HARYANA 34 6 24 GUJARAT 54 24 7 DELHI 29 7 25 DAMAN & DIU 67 25 8 RAJASTHAN 50 8 26 DADRA & NAGAR HAVELI 69 26 9 UTTAR PRADESH 20 9 27 MAHARASHTRA 60 27 10 BIHAR 6 10 28 KARNATAKA 84 29 11 SIKKIM 17 11 29 GOA 68 30 12 ARUNACHAL PRADESH 9 12 30 LAKSHADWEEP 89 31 13 NAGALAND 14 13 31 KERALA 96 32 14 MANIPUR 15 14 32 TAMIL NADU 90 33 15 MIZORAM 3 15 33 PONDICHERRY 99 34 16 TRIPURA 18 16 34 ANDAMAN & NICOBAR 19 35 17 MEGHALAYA 2 17 35 TELANGANA 81 36 18 ASSAM 1 18 36 ANDHRA PRADESH 80 37 4. Difficulties, if any may be brought to the notice of System Manager / Alternate System

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Customs – 74/2017 – Dated:- 13-6-2017 – OFFICE OF THE COMMISSIONER OF CUSTOMS (NHAVA SHEVA-I) EDI (Centralised) SECTION, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, DIST: RAIGAD. PIN – 400707. F.No. EDI/Misc-82/2015 JNCH Date: 13.06.2017 PUBLIC NOTICE – 74/2017 Subject: Alignment of State Codes of ICES with GSTN – Implementation of changes in ICES – Reg. Attention of all Importers, Customs Brokers, Members of the Trade and others is invited towards the roll out of GST in India with effect from 01.07.2017. In this regard, several changes are anticipated in BE/SB declarations in alignment with proposed GST implementation. 2. Currently in ICES, State Codes are maintained as per RBI list, and is used being for declaration in Bills of Entry and

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Goods and Services Tax – Started By: – Krishna V – Dated:- 12-6-2017 Last Replied Date:- 12-6-2017 – Dear Experts, A registered Service Provider at Mumbai,a) if he provides taxable services at Hyderabad, should he take separate registration at Hyderabad?b) If he is going to participate in an Exhibition at Hyderabad, say for 15 days (during the time he may supply goods /services), should he take registration as a Casual person.c) Suppose, if any high sea supplies are made by him, What is the tax

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