Goods and Services Tax – GST – Dated:- 29-5-2017 – The Department of Revenue, Ministry of Finance, Government of India has opened a new Twitter Handle @askGST_GoI to invite queries from all taxpayers
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Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 29-5-2017 – This chapter will focus on time of supply of goods and services which includes goods and services. Time of supply is very significant part of any business vis a vis taxation .Time is important for point of taxation that when the liability to pay tax will arise on goods and services . Let us address the issue one by one. Time of Supply of Goods [ Sec.12 ] 1. The liability to pay tax shall arise only at the time of supply of goods. Earliest of the following shall be the time of supply Date of issue of invoice or the last date of issue of invoice u/s 31[1] At the time of receipt of payment. If the payment received by the supplier is up to ₹ 1000 in excess of amount written in invoice, time of supply for such excess shall be at the option of supplier, may be the date of issue of invoice. 2. Time of supply in case of reverse charges shall be earliest of the following; Date of received of goods Date on which pa
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redit in bank a/c Time of supply Invoice raised before removal 10-11-2017 20-11-2017 28.11.2017 30.11.2017 10.11.2017 Advances received 15.11.2017 20.11.2017 10.11.2017 13.11.2017 10.11.2017 In case of movement of goods Invoice date Removal of goods Delivery of goods Receipt of Payment Time of supply Delayed issue of invoice 26.11.2017 20.11.2017 26.11.2017 26.11.2017 20.11.2017 Advance received 30.11.2017 10.12.2017 14.12.2017 20.11.2017 20.11.2017 Supply otherwise than movement of goods Invoice date Receipt of invoice by recipient Delivery of goods Receipt of payment Time of supply Delay issue of invoice 30.11.2017 05.12.2017 26.11.2017 10.12.2017 26.11.2017 Invoice issued before prior to delivery 20.11.2017 30.11.2017 26.11.2017 10.12.2017 20.11.2017 Reverse charge Invoice date Removal of goods Receipt of goods Payment by recipient Time of supply General 30.11.2017 30.11.2017 10.12.2017 30.12.2017 10.12.2017 Advance payment 30.11.2017 30.11.2017 20.12.2017 5.12.2017 5.12.2017 No pay
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entered in the books of recipient or the date when payment is debited in his bank account which ever is earlier 60 days from the date issue of invoice or any other document by supplier Where above provision shall not apply, the time of supply shall be the date of entry in the books of account of recipient. 3. In case of supply of vouchers Date of supply of voucher, if it can be identify Date of redemption of voucher in all other cases 4. In case it is not possible to establish the time of supply as discussed above in [2&3] then In case of periodical return to be filed ,date on which periodical return has to be filed In all other cases , date on which SGST / CGST is to be paid Example General Invoice date Invoice due date Payment in supplier books Credit in bank a/c Time of supply Invoice raised before completion of services 10-11-2017 20-11-2017 28.11.2017 30.11.2017 10.11.2017 Advances received 30.11.2017 20.11.2017 10.11.2017 30.11.2017 10.11.2017 Based on due date of invoice Inv
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ice is raised before the change of rate of tax and payment is received after the change of rate of tax, date of invoice shall be time of supply. Where payment is received before change of rate of tax and invoice is issued after the change of rate of tax, time of supply shall be date of receipt of payment 2. In the case of goods or services have been supplied after the change of effective rate of tax Where the payment is received after the change of rate of tax and invoice is raised before change of rate of tax, time of supply of services shall be date of date of receipt of payment. Where the invoice is raised after the change of rate of tax and payment is received before the change of rate of tax , time of supply shall be date of date of invoice. Where the invoice is raised and payment is received before the change of rate of tax , time of supply shall be earlier of the invoice or receipt of payment date. – Disclaimer : The contents of this article are solely for information and knowle
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 29-5-2017 Last Replied Date:- 30-5-2017 – This part of the series contains meanings of certain terms covered in Section 2 of the CGST Act, 2017. These are Goods, Government, GST Practitioner, India, Input, Input Service , Input Service Distributor, Input Tax and Input Tax Credit. Goods [Section 2(52)] 'Goods' means every kind of movable property other than money and securities but includes actionable claim, growing crops, grass and things attached to or forming part of the land which are agreed to be severed before supply or under a contract of supply. A very wide definition of goods covering all movable properties with the exception of money and securities have been provided in GST law. Immovable properties are not included in 'goods'. For the first time in indirect taxation, actionable claims have been considered as goods but in case these actionable claims are claims on money or securities, they will
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elation to anything done or to be done after the commencement of the Constitution, means the President; and shall include- in relation to functions entrusted under clause (1) of article 258 of the Constitution, to the Government of a State, the State Government acting within the scope of the authority given to it under that clause; in relation to the administration of a Part C State, the Chief Commissioner or the Lieutenant-Governor or the Government of a neighboring State or other authority acting within the scope of the authority given to him or it under article 239 or article 243 of the Constitution, as the case may be; and in relation to the administration of a Union Territory, the administrator thereof acting within the scope of the authority given to him under article 239 of the Constitution; GST Practitioner [Section 2(55)] 'Goods and services tax practitioner' means any person who has been approved under section 48 to act as such practitioner. GST practitioner means a p
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al Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976; the seabed and the subsoil underlying the territorial waters; the air space above its territory and territorial waters; and the installations, structures and vessels located in the continental shelf of India and the exclusive economic zone of India, for the purposes of prospecting or extraction or production of mineral oil and natural gas and supply thereof. It is important to note that the definition of term India does not specifically include installation, structure and vessels located in continental shelf and exclusive economic zone for the purpose of extracting/ prospecting/ production of mineral oil and natural gas and supply thereof. Input [Section 2(59)] 'Input' means any goods other than capital goods used or intended to be used by a supplier in the course or furtherance of business. Goods, as defined in section 2(52), which are used or intended to be used in the course or furtherance of business coul
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urse of or furtherance of business. Input Service Distributor [Section 2(61)] 'Input Service Distributor' means an office of the supplier of goods or services or both which receives tax invoices issued under Section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office. The term Input Service distributor has been defined in section 2(61) of GST law to mean: An office of the supplier of goods and / or services, Which receives tax invoices issued under Section 31, Towards receipt of input services , Who issues tax invoices or such other documents for distributing the credit of CGST, SGST, IGST paid on such services, To supplier of taxable goods and services having same PAN as that of such office. For the purpos
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for distributing the credit of ITC so accumulated to various other units proportionately. Under the provisions of Section 24 of CGST law, every ISD is required to be registered under the Act. Input Tax [Section 2(62)] 'Input tax' in relation to a registered person, means the central tax, State tax, integrated tax or Union territory tax charged on any supply of goods or services or both made to him and includes- the integrated goods and services tax charged on import of goods; the tax payable under the provisions of sub-sections (3) and (4) of section 9; the tax payable under the provisions of sub-section (3) and (4) of section 5 of the Integrated Goods and Services Tax Act; the tax payable under the provisions of sub-section (3) and sub-section (4) of section 9 of the respective State Goods and Services Tax Act; or the tax payable under the provisions of sub-section (3) and sub-section (4) of section 7 of the Union Territory Goods and Services Tax Act, but does not include the
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Maharashtra Goods and Services Tax related laws (Amendments, Validation and Savings) Act, 2017. – GST – States – Mah. Act No XLII of 2017 – Dated:- 29-5-2017 – Maharashtra Goods and Services Tax relat
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Goods and Services Tax – Started By: – MohanLal tiwari – Dated:- 27-5-2017 Last Replied Date:- 30-5-2017 – I have three manufacturing units in one state accordingly taken single GST registration for all three units.I have accumulated CENVAT credit in one unit (being mainly export supplies) whereas paying duty regularly in remaining two units. After 1st July'17, the cenvat credit of all three units will be merged in single ledger. My question is1. whether, I will be able to use the credit balance of merged cenvat for supply from any unit?2. Will it be advisable to have separate Sr No for invoices of all three units with some different alphabet prefix? – Reply By MARIAPPAN GOVINDARAJAN – The Reply = You can use the credit balance provide
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Goods and Services Tax – GST – By: – Dr. Sanjiv Agarwal – Dated:- 27-5-2017 Last Replied Date:- 24-8-2017 – Liability under existing Taxation Regime Where process amount to manufacture: If the process undertaken by the job worker amounts to manufacture/ deemed manufacture as per the definition, the job worker would be liable to pay a duty of excise on the goods so manufactured. Alternatively, the principal manufacturer who has supplied the goods for job work may furnish a declaration under Notification No. 214/86 dated 25.03.1986 (which exempts goods manufactured by a job worker from the duty of excise) based on which job worker would not be required to charge duty of excise. The goods must be used in the manufacturing process by the principal manufacturer which should result in a dutiable product being manufactured on which duty of excise is being charged. The activity undertaken by job worker would not be liable to service tax also as any process amounting to manufacture or producti
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uld be liable to charge service tax. Valuation The value of supply of goods or services in a case where the consideration is wholly in money, transaction value shall be considered for payment of tax, with various inclusions prescribed in the valuation provisions. Certain inclusions in the valuation are as follows: (i) Any taxes, duties, cesses, fees and charges levied under any statute, other than SGST/UTGST/CGST/IGST. (ii) Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the services. (iii) Incidental expenses. (iv) Interest or late fee or penalty for late payment of any consideration of supply. (v) Subsidies directly linked to the price excluding subsidies provided by the Central and State Governments. However, transaction value will exclude discount, if any. Post-supply discounts will not be included in the transaction value if it is establish
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pply of goods or services where the consideration is not wholly in money, value of supply shall- be the open market value of such supply, if the open market value is not available, be the sum total of consideration in money and any such further amount in money as is equivalent to the consideration not in money if such amount is known at the time of supply, if the value of supply is not determinable under clause (a) or clause (b), be the value of supply of goods or services or both of like kind and quality; if the value is not determinable under clause (a) or clause (b) or clause (c), be the sum total of consideration in money and such further amount of money that is equivalent to consideration not in money. The value of the supply of goods or services or both between distinct persons or where the supplier and recipient are related, other than where the supply is made through an agent, shall,- be the open market value of such supply, if the open market value is not available, be the val
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t will be allowed to the registered person subject to satisfaction of following conditions- he is in possession of a tax invoice or debit note issued by a supplier registered under this Act, or such other tax-paying documents as may be prescribed. he has received the goods or services or both. However, in the case of job work, the principal shall be entitled to take credit of input tax on inputs or capital goods even if the inputs or capital goods are directly sent to a job worker for job-work without being first brought to his place of business. the tax charged in respect of such supply has been actually paid to the Government, either in cash or through utilization of input tax credit admissible in respect of the said supply, and he has furnished the return under section 39, i.e., combined return of outward and inward supplies which is to be filed on 20th of following month. Accordingly, the principal shall be allowed input tax credit on inputs or capital goods sent to a job-worker fo
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n issued by the principal to the job worker shall contain the details specified in rule Invoice 8, as under- date and number of the delivery challan, name, address, and GSTIN of the consigner, if registered, name, address, and GSTIN or UIN of the consignee, if registered, HSN code and description of goods, quantity (provisional, where the exact quantity being supplied is not known), taxable value, tax rate and tax amount – CGST, SGST/UTGST, IGST or cess, where the transportation is for supply to the consignee, place of supply, in the case of inter-State movement, and signature. The details of challans in respect of goods dispatched to a job worker or received from a job worker during a tax period shall be included in FORM GSTR-1 furnished for that period. If the inputs or capital goods are not returned to the principal within the time stipulated in section 143 i.e., one or three year(s), the challan issued under sub-rule (1) [i.e., point (a)] shall be deemed to be an invoice for the pu
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on the recipient, i.e., job worker, as against their vendors. Similar provisions have been prescribed wherein details of credit notes issued by a supplier have to match with the corresponding reduction of input tax credit claimed by the recipient. Accordingly, if the recipient does not adjust the input tax credit, the tax and interest would be recovered from the supplier. This provision places liability on tax-payers for non-compliance by vendors. Input Service Distributor (ISD) Concept As in the present Cenvat Credit Rules, ISD concept is proposed for transfer of credit of input services between two or more locations. ISD can transfer credit of all types of GST (CSGT, SGST/UTGST or IGST). Considering the possibility of multiple registrations State-wise, ISD could be used as a tool to ensure optimal utilization of head office-related input tax credits (of input services), resulting in an effective reduction in cost. Transitional Credits To transfer and carry forward the existing credit
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nment of stock as on appointed day. However, if the credit of VAT is being currently availed, the same should be properly reflected in the last VAT/Service Tax returns to transfer such credits to the GST regime. The principal might have sent inputs, semi-finished goods and finish goods outside before appointed date (as of now it is 1st of July, 2017) for job work or testing. If these are received back before 6 months (i.e., 31st December 2017), GST will not be payable. Specific Issues Treatment of Scrap / Waste The waste and scrap generated during the job work can be supplied by the job worker directly from his place of business, on payment of tax, if he is registered. If he is not registered, the same would be supplied by the principal on payment of tax. Intermediate Goods The term inputs, for the purpose of job work, includes intermediate goods arising from any treatment or process carried out on the inputs by the principal or job worker. Records for Job works It is completely the re
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tures and timings of completion of work (ii) Valuation of processed goods (iii) Respective obligations (iv) FOC supplies (v) Reverse charge mechanism (vi) Tax implications Supplementary agreements/new contracts may be entered into for job work activities. To decide on having or not having two separate contracts for the supply of goods and services. To decide on having multiple supply locations/closing some of them. Review of procurement policy. Change in invoicing pattern. Working capital management. Treatment of security deposits other deductions. Accounting aspects. Training of personnel. Concluded The job worker should be aware of the provisions under goods and services tax as applicable to them so that they will not face any kind of problem in future from Department/principal manufacturer. Job workers may be required to restructure their contracts/agreements in view of the GST provisions as applicable to them. – Reply By Pankaj Gupta – The Reply = Dear Sir, you have explained extre
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Reply By V Inamdar – The Reply = Dear Sir, Although you have suggested that principal need not to follow special job work procedure, instead he should sed inputs on payment of GST to job worker and in-turn after processing of goods job worker will return the goods on payment of GST. Though logically the above suggestion / clarification made by Government in FAQ – answer to Q-15 of Chapter 9, is correct, but it is not backed by provisions of GST. For example, the above is not fitting into the definition of term supply read with Sch.1 and 2 of CGST. Can you please through light on this? V.Inamdar Mobile 9769005102 – Reply By HARSH DABRIWAL – The Reply = Dear SirI am doing job work of embroidery for my clients which is taxable under GST @ 5% under sac code-9988.In my working of job work the input goods (Textile Fabric) are supplied by the principal to do embroidery work on it and only a challan is issued by the principal without any value of goods. But as a job worker I too have to purcha
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Goods and Services Tax – GST – Dated:- 26-5-2017 – Telecommunication services presently attract Service Tax of 14% along with Swachh Bharat Cess (SBC) of 0.5% and Krishi Kalyan Cess (KKC) of 0.5%. While Service Tax is a pure value added tax, the above mentioned cesses are not. This is the reason that while no ITC (Input Tax Credit) of SBC is available, the ITC of KKC is allowed to be set-off only against KKC. Therefore, both the cesses are turn-over tax. As against the above, the Telecommunication Services will attract GST of 18% in the GST regime, which is a pure Value Added Tax because full ITC of Inputs and Input Services used in the course or furtherance of business by the telecommunication service providers would be available. Moreove
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Goods and Services Tax – ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] – TMI Updates – Highlights
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Goods and Services Tax – GST – Dated:- 26-5-2017 – ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] 1. The following amendments / additions are required to be made to the aforesaid document: 1. In S.No.22,- (i) In the Nil rate column, the entry Tender coconut water put in unit container and bearing a registered brand name [2202 90 90] , may be read as: Tender coconut water other than put in unit container and bearing a registered
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Goods and Services Tax – Started By: – Swapneswar muduli – Dated:- 26-5-2017 Last Replied Date:- 30-5-2017 – Dear Experts.Thresh hold limit for Registration is 20 lacs if the person don't do any interstate transaction. and take composition levy in his turnover below 50 lacs.My question is if the same person with same PAN no take registration in two difference state and doing business on that state only in that case he may avail the thresh hold limit if separate states individual turn over is below 20lac. but his both states turn over may go up if he combine the both business turn over.what happen in this same case for composition levy.RegardsSwapneswar. – Reply By Himansu Sha – The Reply = No benefit under sec 10 – Reply By MUKUND THAK
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Goods and Services Tax – GST – By: – Mr. M. GOVINDARAJAN – Dated:- 26-5-2017 Last Replied Date:- 21-9-2017 – The concept of reverse charge was introduced in the service tax regime vide Notification No. 30/2012, dated 20.06.2012 and came into effect from 20.06.2012. Under reverse charge, the recipient of service is to pay the tax to the credit of the Central Government. The reverse charge is of two types – Full reverse charge and partial reverse charge. Under the full reverse charge, the service recipient is to pay 100% of the tax on the value of services received by him. Under partial reverse charge, the service recipient is to pay certain percentage of tax on the value of taxable service and the balance amount is to be payable by the service provider. The Notification No. 30/2012 has met many amendments and as on date the following services come under the net of reverse charge mechanism- in respect of services provided or agreed to be provided by an insurance agent to any person carr
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eed to be provided by Government or local authorityexcluding,- (1) renting of immovable property, and (2) services specified in sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994 – 100%; in respect of services provided or agreed to be provided by way of renting of a motor vehicle designed to carry passengers on abated value to any person who is not engaged in the similar line of business – 100%; n respect of services provided or agreed to be provided by way of supply of manpower for any purposeor security services – 100%; in respect of any taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory other than non-assessee online recipient- 100%; n respect of any service provided or agreed to be provided by a person involving an aggregator in any manner – 100%; in respect of services provided or agreed to be provided by way of transportation of goo
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vices. But the GST Act makes the reverse charge applicable to both services and goods. The provisions of the Act and the rules made there under applicable to the service provider are also applicable to the service recipient under reverse charge mechanism. In this Act it is provided that the service recipient, who receives services or goods from the unregistered person, is liable to pay service tax under reverse charge mechanism and for this purpose he is to raise an invoice. Services coming under Reverse charge under GST Under the provisions of GST there is no partial reverse charge mechanism. The GST Council in its 14th Council meeting held on 19.05.2017 approved the list of services coming under reverse change mechanism. Nearly 12 services are coming under reverse charge mechanism. The service recipients in all these case are liable to pay the entire tax (no partial reverse charge mechanism). The following table gives the list of services coming under the reverse charge mechanism, wh
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any partnership firm whether registered or not under any law including association of persons; (g) casual taxable person 3 Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly An individual Advocate or firm of advocates Any business entity 4 Services provided by an arbitral tribunal An arbitral tribunal Any business entity 5 Sponsorship services Any person Anybody corporate or partnership firm 6 Services by Government or local authority excluding- 1.renting of immovable property; and 2. services specified below- (i) 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 Government; (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; Government or local authority Any business entity 7 Services by a director of a comp
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ist etc., Publisher, Music company, producer 12 Radio taxi or passenger transport services provided through electronic commerce operator Tax driver or rent a cab operator Any person – tax is payable by electronic commerce operator by 100%. The above list is subject to changes. – Reply By yateen vyas – The Reply = Sir,In GST credit of Input service tax paid by service receiver will be available or not.As in rate chart of GST they said 5 % with NO ITC. – Reply By MARIAPPAN GOVINDARAJAN – The Reply = The input tax credit available to the service provider will also be applicable under Reverse charge. – Reply By SUDHIR KINHALE – The Reply = Sir,In GST REGIME credit of Cash paid which is paid through reverse charge by service receiver will be available or not.As in rate chart of GST they said 5 % with NO ITC. – Reply By yateen vyas – The Reply = Sir,we are asking about rate chart which is saying 5 % with No ITC so this NO ITC will be for whom for service provider or service receiver. – Reply
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renting of motor cab 5% no itc , what does this mean. – Reply By Anubhav Agrawal – The Reply = Sir, IF GTA is using the service of Truck Owners by hiring the Trucks, do they need to pay tax on reverse charge as they are using the service of an unregistered person. – Reply By Mukesh Meena – The Reply = We are a government body (Govt. Hospital) have contract with manpower suppy agency to provide paramedical staff for 6 month. As per agreement, agency will pay monthly salary to worker and will submit bill with all paid challans like esi, epf, cgst etc. We will bear CGHT payment as per bill of service provider. But there is confusion between our department and ser. provider for tax pay challan.. Service provider said that hospital will pay tax amount firstly then agency will tax to govt. But our hospital says that agency will pay tax as per his invoice and submit tax paid challan so we can make payment on that basis.Pls clarify this confusion as per CGST rule position. – Articles – Knowle
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Goods and Services Tax – GST – Dated:- 25-5-2017 – New Delhi, May 25 (PTI) Telecom Minister Manoj Sinha today said he is monitoring developments in the sector on account of proposed increase in tax levy on operators under the GST regime, amid fears of hike in prices post July 1. The government has proposed to levy 18 per cent tax on telecom services under the Goods and Services Tax (GST) regime. Telecom operators have already been paying 15 per cent tax. 3 per cent difference is there. We are c
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Goods and Services Tax – GST – Dated:- 25-5-2017 – Proposed GST Tax rates would be lesser than the prevailing taxes in case of Sugar, Tea and Coffee (other than instant coffee) and Milk Powder; Present incidence of taxes on sugar is 8% while proposed GST rate on Sugar is only 5% i.e. 3% less; Similarly, present incidence of taxes on Milk Powder, Tea and Coffee (other than instant coffee) is 7% while proposed GST rate on these items is only 5%. Proposed GST Tax rates would be much lesser than the prevailing incidence of taxes in case of Sugar, Tea and Coffee (other than instant coffee) and Milk Powder. Details in this regard are as follows: 1. Sugar: Sugar attracts specific central excise duty of ₹ 71 per quintal plus Sugar Cess of &#
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Goods and Services Tax – Started By: – mukesh pareek – Dated:- 25-5-2017 Last Replied Date:- 5-6-2017 – Dear Experts,We are manufacturing dutiable as well as exempted products and taking Cenvat credit on those input only who related to dutiable products.My question is can we take Input tax credit under GST on those input also who related to our exempted products ?if yes, then should we take this credit on 30th June before GST implementation or 1st July after GST implementation ?Please mention specific rule if any related to this situation. – Reply By Himansu Sha – The Reply = Transitional provisions of gst act deals such issue. – Reply By Ganeshan Kalyani – The Reply = Even under GST you will not be able to take the credit of the inputs us
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f credit shall be restricted to the taxable supplies. Taxable supplies include zero rated supplies and exempt supplies shall include non-taxable supplies.No credit is eligible if same is not reflected in your return. last return say June. please check your product is still covered under non-taxable supplies. than no meaning of doing such Exercise. This is my personal view. – Reply By Ganeshan Kalyani – The Reply = Sir, if the product which is exempt under the current tax regime turns out to be taxable under GST then the input tax credit paid under earlier tax regime would be available to dealer. – Reply By Robin Singh – The Reply = Input tax is CGST, SGST or IGST paid on input goods or services for making taxable supplies for goods or servi
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Goods and Services Tax – Started By: – Shashi Kumar – Dated:- 25-5-2017 Last Replied Date:- 27-5-2017 – Horse racing has been clubbed with entertainment at 28%. Turf Clubs have a totalizator system which works on pari-mutuel basis where pooling happens from ppl who bet and from the total revenue collected, a commission is taken out and rest is distributed back to the public. For instance, at Bangalore, for every 100 rupee collected, 12 is taken out as commission and the rest 88 is paid back. If
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SCHEDULE III – GST – States – SCHEDULES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – SCHEDULE III [See section 7] ACTIVITIES OR TRANSACTIONS WHICH SHALL BE TREATED NEITHER AS A SUPPLY OF GOODS NOR A SUPPLY OF SERVICES 1. Services by an employee to the employer in the course of or in relation to his employment. 2. Services by any court or Tribunal established under any law for the time being in force. 3. (a) the functions performed by the Members of Parliament, Members of State Legislature, Members of Panchayats, Members of Municipalities and Members of other local authorities; (b) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or
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SCHEDULE II – GST – States – SCHEDULES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – SCHEDULE II [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY OF GOODS OR SUPPLY OF SERVICES 1. Transfer (a) any transfer of the title in goods is a supply of goods; (b) any transfer of right in goods or of undivided share in goods without the transfer of title thereof, is a supply of services; (c) any transfer of title in goods under an agreement which stipulates that property in goods shall pass at a future date upon payment of full consideration as agreed, is a supply of goods. 2. Land and Building (a) any lease, tenancy, easement, licence to occupy land is a supply of services; (b) any lease or letting
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re put to any private use or are used, or made available to any person for use, for any purpose other than a purpose of the business, whether or not for a consideration, the usage or making available of such goods is a supply of services; where any person ceases to be a taxable person, any goods forming part of the assets of any business carried on by him shall be deemed to be supplied by him in the course or furtherance of his business immediately before he ceases to be a taxable person, unless- (i) the business is transferred as a going concern to another person; or (ii) the business is carried on by a personal representative who is deemed to be a taxable person. 5. Supply of services.- The following shall be treated as s
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(i) an architect registered with the Council of Architecture constituted under the Architects Act, 1972;or (ii) a chartered engineer registered with the Institution of Engineers (India);or (iii) a licensed surveyor of the respective local body of the city or town or village or development or planning authority; (2) the expression construction includes additions, alterations, replacements or remodeling of any existing civil structure; (c) temporary transfer or permitting the use or enjoyment of any intellectual property right; (d) development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software; (e) agreeing to the obligation to refrain from an act, o
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SCHEDULE I – GST – States – SCHEDULES – Bihar Goods and Services Tax Act, 2017 – Act-Rules – SCHEDULE I [See section 7] ACTIVITIES TO BE TREATED AS SUPPLY EVEN IF MADE WITHOUT CONSIDERATION 1. Permanent transfer or disposal of business assets where input tax credit has been availed on such assets. 2. Supply of goods or services or both between related persons or between distinct persons as specified in section 25, when made in the course or furtherance of business: Provide
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Section 174 – GST – States – MISCELLANEOUS – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 174. Saving.- (1) The repeal of the said Acts specified in section 173 to the extent mentioned in section 173 shall not- (a) revive anything not in force or existing at the time of such repeal; or (b) affect the previous operation of the repealed Acts and orders or anything duly done or suffered there under; or (c) affect any right, privilege, obligation, or liability acquired, accrued or incurred under the repealed Acts or orders under such repealed Acts: Provided that any tax exemption granted as an incentive against investment through a notification shall not continue as privilege if the said notification is rescinded on
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or recovery of arrears or remedy may be instituted, continued or enforced, and any such tax, surcharge, penalty, fine, interest, forfeiture or punishment may be levied or imposed as if these Acts had not been so repealed; (f) affect any proceedings including that relating to an appeal, revision, review or reference, instituted before, on or after the appointed day under the said repealed Acts and such proceedings shall be continued under the said repealed Acts as if this Act had not come into force and the said Acts had not been repealed. (2) The mention of the particular matters referred to in section 173 and sub-section (1) shall not be held to prejudice or affect the general application of section 8 of the Bihar and Orissa General
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Section 173 – GST – States – MISCELLANEOUS – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 173. Repeal.- (1) Save as otherwise provided in this Act and subject to the provisions of section174, on and from the date of commencement of this Act, (a) The Bihar Value Added Tax Act, 2005,except inrespect of goods included in the Entry 54 of the State List of the Seventh Schedule to the Constitution; (b) the Bihar Tax on Entry of Goods into Local Areas for Consumption, Use or Sale
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Section 171 – GST – States – MISCELLANEOUS – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 171. Anti-profiteering Measure.- (1) Any reduction in rate of tax on any supply of goods or services or the benefit of input tax credit shall be passed on to the recipient by way of commensurate reduction in prices. (2) The Central Government may, on recommendations of the Council, by notification, constitute an Authority, or empower an existing Authority constituted under any law for the
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Section 172 – GST – States – MISCELLANEOUS – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 172. Removal of difficulties.- (1) If any difficulty arises in giving effect to any provisions of this Act, the Government may, on the recommendations of the Council, by a general or a special order published in the Official Gazette, make such provisions not inconsistent with the rovisions of this Act or the rules or regulations made there under, as may be necessary or expedient for the purp
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Section 170 – GST – States – MISCELLANEOUS – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 170. Rounding off of tax etc.- The amount of tax, interest, penalty, fine or any other sum payable, and the amount of refund or any other sum due, under the provisions of this Act shall be rounded off to the nearest rupee and, for this purpose, where such amount contains a part of a rupee consisting of paise, then, if such part is fifty paise or more, it shall be increased to one rupee and i
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Section 169 – GST – States – MISCELLANEOUS – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 169. Service of notice in certain circumstances.- (1) Any decision, order, summons, notice or other communication under this Act or the rules made there under shall be served by any one of the following methods, namely: (a) by giving or tendering it directly or by a messenger including a courier to the addressee or the taxable person or to his manager or authorised representative or an advocate or a tax practitioner holding authority to appear in the proceedings on behalf of the taxable person or to a person regularly employed by him in connection with the business, or to any adult member of family residing with the taxable person; o
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ce and if such mode is not practicable for any reason, then by affixing a copy thereof on the notice board of the office of the concerned officer or authority who or which passed such decision or order or issued such summons or notice. (2) Every decision, order, summons, notice or any communication shall be deemed to have been served on the date on which it is tendered or published or a copy thereof is affixed in the manner provided in sub-section (1). (3) When such decision, order, summons, notice or any communication is sent by registered post or speed post, it shall be deemed to have been received by the addressee at the expiry of the period normally taken by such post in transit unless the contrary is proved. – – statute, stat
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Section 168 – GST – States – MISCELLANEOUS – Bihar Goods and Services Tax Act, 2017 – Act-Rules – 168. Power to issue instructions or directions.- The Commissioner may, if he considers it necessary or expedient so to do for the purpose of uniformity in the implementation of this Act, issue such orders, instructions or directions to the State tax officers as it may deem fit, and thereupon all such officers and all other persons employed in the implementation of this Act shall observe and f
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