30

30
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Medicaments (including veterinary medicaments) used in bio-chemic systems and not bearing a brand name
Schedules

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1001

1001
Upto 21-09-2025 – Goods – Schedule 1 – GST @ 5%
GST
Wheat and meslin 480[, pre-packaged and labelled]
 
Explanation
571[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
 
**************
Notes:
As amended vide Notification No. 01/2025- Integrated Tax (Rate) dated 16-01-2025, w.e.f. 16-01-2025, before it was read as, 
Wheat and meslin 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of s

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. 15-7-2024, before it was read as,
Wheat and meslin 480[, pre-packaged and labelled]
Explanation
527[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
Clarification
* Clarification regarding the scope of expression 'pre-packaged and labelled' for supply of agricultural farm produce. [ See para 5 of Circular No. 229/23/2024-GST dated 15.07.2024 ]
 
**************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Wheat and meslin 39[put up in unit container and,-
(a) bearing a registered brand name; or
(b) bearing a brand

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eafter under the Copyright Act, 1957(14 of 1957);
(C) a brand registered as on the 15th May 2017 or thereafter under any law for the time being in force in any other country.]
 
*************
Notes:
As amended vide notification no. 27/2017 – Integrated Tax (Rate) dated 22-9-2017, before it was read as
“Wheat and meslin put up in unit container and bearing a registered brand name”
 
100[ANNEXURE
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bear a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bears a brand name shall, on each such unit cont

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Market in wait and watch, Sensex slips 154 pts ahead of GST

Market in wait and watch, Sensex slips 154 pts ahead of GST
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) The Sensex fell over 154 points and the Nifty went below 9,500 in the beginning on Friday as the July derivative series took off on a negative note amid anxiety ahead of GST rollout.
Capital outflow by foreign funds and weak global shares only added to concerns.
Investors kept their fingers crossed ahead of the landmark tax reform Goods and Services Tax (GST), which is set for a

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Mkt losses narrow, GST anxiety keeps investors on toes

Mkt losses narrow, GST anxiety keeps investors on toes
GST
Dated:- 30-6-2017

Mumbai, Jun 30 (PTI) Markets managed to apply brakes on their early losses today, but the Sensex and the Nifty still moved in the red as investors braced for the final countdown to the GST launch.
The landmark tax reform Goods and Services Tax (GST) is set for a mid-night launch today.
Telecom, capital goods, realty and auto stocks wobbled amid sluggishness in global shares.
The 30-share Sensex resumed

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J&K parties for GST with riders

J&K parties for GST with riders
GST
Dated:- 30-6-2017

Srinagar, Jun 29 (PTI) The second meeting of an all-party consultative group, constituted by the Jammu and Kashmir government to evolve a consensus on the GST implementation in the state, was held here this evening.
The government claimed that the parties were in agreement on the extension of the new tax regime but with safeguards to protect the fiscal autonomy of the state.
"There was a general consensus in the meeting that non- implementation of the GST regime would trigger economic and financial chaos in the state with the inter-state trade vis- a-vis J-K taking a big hit," an official spokesman said here.
He said the meeting was held under the chairmanship

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on the issue with all shades of the political opinion to evolve broad-based consensus before Jammu and Kashmir is brought under the tax regime.
"If we talk of bringing a separate law, the Centre will have to amend two chapters in the Constitution to delegate powers of taxation to the state of J-K. It will become a huge political issue across the country.
"Besides, it will also entail amending Section 5 of J-K Constitution which can't be done. More so, any attempt on fiddling with Section 5 will open a Pandora's box which will have huge political ramifications for J-K in future," he said.
Presenting the government's view, Finance Minister Haseeb Drabu said the government will ensure adequate safeguards for prot

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n the absence of an alternative trading link, J-K is literally integrated with mainland Indian market.
"Entire requirements are imported from it and everything produced or manufactured in J-K is exported to the same market. Twin taxation systems dissociated from each other will entail costs to business and to public finance system.
"Trading processes will be subjected to twin taxation systems making everything costly in J-K, a cost that ultimately the consumer shall have to bear," he said, adding traders will have to pay more for managing twin systems and it could create a situation that J-K may not get buyers or sellers for its products.
NC's Rather, who is the former chairman of the Empowered Committee of Finance Min

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Advance Received

Advance Received
Query (Issue) Started By: – kamdev senapati Dated:- 30-6-2017 Last Reply Date:- 1-7-2017 Goods and Services Tax – GST
Got 3 Replies
GST
Advance received one year back from one scrap merchant and the same has reflected on our books of accounts. Regular basis the scrap merchant taken the scrap and paid the amount of each sales.
My Quarry is Since the advance received before GST, will GST attract for the same or not ??.
Please suggest…
Reply By KASTURI SETHI:
The

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7104

7104
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Synthetic or reconstructed precious or semiprecious stones [other than diamonds], whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semiprecious stones [other than diamonds], temporarily strung for convenience of transport; synthetic or reconstructed diamonds, unworked or simply sawn or roughly shaped
 
*************
Notes:
As amended vide Notification

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7103

7103
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Precious stones (other than diamonds) and semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded precious stones (other than diamonds) and semi-precious stones, temporarily strung for convenience of transport
 
******************
Note:
As amended vide Notification no. 14/2019-IGST (Rate) dated 30-9-2019 w.e.f 1.10.2019, before it was read as:-
Semi-precious stones, unworked or

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7102

7102
Upto 21-09-2025 – Goods – Schedule 6 – GST @ 0.25%
GST
Rough diamonds or simply sawn diamonds, industrial or non-industrial
 
*************
Notes:
As amended vide Notification No. 6/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
All goods
 
*************
Notes:
As  amended  vide notification no. 7/2018 dated 25-1-2018, before it was read as:
98[Diamonds, industrial or non-industrial, unworked or simply sa

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WARE HOUSE REGISTRATION-REG

WARE HOUSE REGISTRATION-REG
Query (Issue) Started By: – Kusalava InternationalLimited Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 3 Replies
GST
We have trading division chennai which was registered under GST and we have one warehouse/GODOWN in hosur which we want to register under GST.How to register this?
Reply By KASTURI SETHI:
The Reply:
Both are in Tamilnadu. One registration is required. Get the godown in Hosur registered as additional place

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HSN For fabrication

HSN For fabrication
Query (Issue) Started By: – Saurabh Singh Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
We make iron grills for door and window. 73083000 Is it right ?​​​​​​
If not, plz specify the correct code.
Reply By Rajagopalan Ranganathan:
The Reply:
Sir,
According to Schedule III of Notification No. 1/2017-Central Tax dated 2806.2017 (with effect from 1.7.2017 iron grills for doors and wi

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Transition

Transition
Query (Issue) Started By: – Kavita Sharma Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
Sir,
I want to elaborate my previous query, the payments are outstanding as on 30.06.17. Service tax was already charged in the bills and not on accrual basis. Since turnover was less than ₹ 50 lacs, the service tax was being deposited on receipt of payments against the bills. Now, when the service provider will receive the payments a

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Transition

Transition
Query (Issue) Started By: – Kavita Sharma Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
When a service provider depositing Service tax on receipt basis, as the turnover is less than ₹ 50 lacs. How the service tax with reference to payments that would be received after 1st July, 17 will be deposited under GST.
Reply By KASTURI SETHI:
The Reply:
In this situation, point of taxation is the deciding factor.
Discussion F

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Payment of Taxes and Interest in GST Law

Payment of Taxes and Interest in GST Law
By: – Sanjeev Singhal
Goods and Services Tax – GST
Dated:- 30-6-2017

How the liabilities in respect of Tax , interest, penalty and other dues under the GST shall be paid, have been summarized hereunder. Same shall be entered in various register etc. All this is prescribed in Section 49 to 50 of the GST Law and GST Payment Rules, 2017.
Payment of Taxes [ Section -49 ]
A] Electronic cash ledger
* Section provides for three kind of ledger
Electronic cash ledger
Electronic credit ledger
Electronic liability ledger
* Electronic Cash Ledger
* Every deposit made for tax , interest, penalty and fees shall be credited to Electronic Cash Ledger in Form-GST PMT-5.
* Taxes, Interest

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Electronic credit ledger
* The input tax credit of RP on self assessed basis in the return of taxable person shall be credited to his Electronic Credit Ledger on the common portal in Form -GST PMT-2.
* The electronic credit ledger may include the following
* ITC from inward supply from registered person.
* ITC from ISD
* ITC on stock immediately preceding the day when RP is liable for payment of tax.
* ITC available on payment made on reverse charge.
RP upon noticing any problem can apply on GST PMT-04 on common portal.
* Manner of Utilisation of ITC
* Amount of input tax credit in IGST, CGST, SGST or UTGSTshall be utilized as follows :
* ITC of IGST available in Electronic Credit Ledger shall be utilized first for paymen

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* All amount payable by taxable person shall be debited in Electronic Liability Register in Form-GST PMT-01. Payment of every liability by registered taxable person shall be by debiting the electronic credit ledger and crediting the electronic liability register.
Explanation-
“Tax due” means tax payable under the Act but does not include interest , fees or penalty.
” Other due ” mean interest, fees and penalty.
Interest on delayed payment of Tax [ Section 50 ]
* Every person liable to pay tax and fails to pay the same on due date , shall pay interest on unpaid amount at the rate as prescribed from the due date of payment of tax to the date of payment. Interest shall be paid to the account of central or State Government.
* Interes

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Export Under Bond

Export Under Bond
Query (Issue) Started By: – Lakshmi NV Dated:- 30-6-2017 Last Reply Date:- 30-6-2017 Goods and Services Tax – GST
Got 1 Reply
GST
what are the procedures for export under bond .Any specific form is avilable under GST for executing Bond.To whom such bond is executed
Reply By KASTURI SETHI:
The Reply:
Most likely, language of bond will remain the same excepting the words,'CE duty' will be replaced by GST. Implementation of GST does not alter the purpose of

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Implementation of GST in Customs-Changes in BE/SB Declaration

Implementation of GST in Customs-Changes in BE/SB Declaration
Public Notice No. 26/2017/CCP/JMR Dated:- 30-6-2017 Trade Notice
Customs
OFFICE OF THE COMMISSIONER OF CUSTOMS, CUSTOMS (PREVENTIVE), JAMNAGAR
"SARDA HOUSE", BEDI BANDAR ROAD OPP. PANCHVATI, JAMNAGAR-361008
F. No. VIII/48-81/Cus-T/2017
Date: 30.06.2017
Public Notice No. 26/2017/CCP/JMR
Subject: Reg.
Attention of Importers/Exporters, Custom Brokers & Trade is invited to Implementation of GST from 1st July, 2017. Reference is also invited to Taxation Law (Amendments) Act, 2017 (18 of 2017), bringing out amendments in Customs and Central Excise legislations in alignment with GST implementation. Further reference is invited to various decisions in GST Council meeting, documentation of the same in CBEC Website and also the advisory issued by Member (Customs) vide D.O. letter dated 20.6.17 on Customs related matters on introduction of Goods and Service Tax regime.
2. The legislations referred above have

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of IGST Act, 2017. The percentage rate of integrated tax in respect of goods specified are in respective schedules. Similar is the case for GST Compensation Cess Schedule under Section 8(2) of GST (Compensation to States) Act, 2017. The importer shall have to quote the notification number and serial number in the format (Schedule suffixed by serial No of the schedule) for levy of IGST rate. For instance, under Schedule II and for an item under Serial Number 3, the serial number in the declaration should be "II3".
(iii) The IGST Exemption can also be availed if applicable, by quoting notification issued under section 6 of IGST Act or Customs Act as applicable. Similar is the case for Compensation Cess under Section 8(2) of GST (Compensation to States) Act, 2017.
To effect the above changes, the For IGST fields have been used/added in BE Declaration (SBE Table)- other Additional duties in Section 3(CTA): Fields in Bill of Entry
For GST
For GST C. cess
Notifica

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Ex.Flag as C
5. Declaration of CETH:
The Central Excise Tariff shall get stand amended w.e.f. the day the Taxation Law (Amendments) Act, 2017 comes into force. In such a scenario, the Central Excise levy is applicable on certain goods, while it is not applicable on certain goods. Wherever the additional customs duty (CVD) is levied, CETH as applicable may be declared. In case of Non- Applicability of CETH, "NOEXCISE" should be quoted.
6. Identification of GST Beneficiary :
To avail IGST Benefits on Imports, declaration of State Code and GSTIN in Bill of Entry is mandatory. The same needs to be added in CTX Table of the BE Declaration. In any case of non availment of IGST, State Code along with one of the other Identity proof listed below needs to be provided, so as to enable apportionment to the respective states.
Description (1)
GSTlN-Imp. (2)
Regn_Type (3)
Type of IEC to be declared (4)
GST Benefit (5)
GSTIN Normal
G
TP, CMP, CAS, ISD, NR, TDS
Individual
Yes

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f Special Additional Duty of Customs. With the implementation of GST, there would be seamless credit flow of IGST to the GSTIN Beneficiary mentioned in the Bill of Entry on filing of Returns. However to avail the IGST credit, the importer needs to mention the Port Code, Bill of Entry Number, Bill of Entry Date, aggregate IGST Taxable value, Total IGST Amount, Total GST Compensation Cess in the GST Return which would be validated online with ICEGATE.
For the benefit of the Importers, the above details would be made available in the Final copy of the Bill of Entry.
8. IGST Availment in case of Manual Bill of Entry :
Since all the validation related to IGST refund or flow of IGST credit would happen electronically between Customs EDI and GSTN, it is imperative here that the required data is captured electronically without fail for all the imports and exports whether or not they are made through EDI locations. In case of EDI locations, Board has issued instructions vide F.No. 401/81/20

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ax credit; or
(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied.
10. Under the GST Laws, taxpayers would be filing their outward supply returns on GSTN for all the supplies made by them including exports. For exports, they will be required to quote the Shipping Bill and export invoice details which shall be validated by the Customs EDI system. The confirmation of the export by Customs shall be made once the EGM is filed and closed (in-case-Qf-IC2s-iLfhnuld-Le Based on this validation only the taxpayer (exporter) shall be granted refund of the IGST paid by him on the exported goods. This validation shall also act as the proof of export in case the exporter has made the supply under bond or LUT without payment of IGST. For facilitating the above, Shipping Bill forms have also been modified to capture the necessary de

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ate whether the exports are being made on: P – Payment of IGST
LUT – Under Bond or LUT
NA – Where IGST is not applicable, i.e. the supply is non-taxable; including exports made by non GST registered exporters
13. Taxable Value and IGST Paid
Since the actual quantity and value of the goods finally exported may sometimes be at variance with that indicated on the export invoice, these particulars have to be individually declared for every item. Here, Taxable Value is the value of the item actually being exported on which IGST has been paid. In case of short shipments due to shut out/back to town, IGST has to be calculated proportionately item wise in the invoice based on the actual quantity of exports.
This is further explained by the following
Illustration:
An exporter raises an export invoice as below:
Item
Quantity (units)
Unit Price (Rs)
Total Price
IGST (Rs)
A
1000
200
2,00,000
24,000
B
2000
100
2,00,000
24,000
Total
4,00,000
48,000
Due to some re

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ontaining only alphabets, numerals and two special characters ("/" and “-“)
The export invoice should be issued by the supplier cum exporter in compliance with the GST Invoice Rules. It may also be noted that as per the GST Invoice Rules, in case of export of goods or services, the invoice shall carry an endorsement "SUPPLY MEANT FOR EXPORT ON PAYMENT OF INTEGRATED TAX" or "SUPPLY MEANT FOR EXPORT UNDER BOND OR LETTER OF UNDERTAKING WITHOUT PAYMENT OF INTEGRATED TAX", as the case may be, and shall also contain the following details: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination.
Other details to be given in the invoice table of the Shipping Bill shall include Third Party remittance details as per RBI requirements, Terms Place(INCOTERMS), End Use (as per the codes available in Imports)etc., as the case may be.
The End Use of the Item should be declared against each of the item. The list is p

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ntral Goods and Services Tax Act, 2017."
For Every Item where DBK claimed is suffix as A or C, an exporter is required to declare two codes only, i.e. (1) DBK001 or DBK002 and (2) DBK003
16. Container Details
Certain details about the Containers are required in line with the International customs communication as well as with a view to implement e-way bill module in future. Some of this information has been kept optional for now like Movement Document Number etc. Fields which have to be mandatorily declared are:
Container Size – As per the codes specified in ISO Directory available on icegate website at. https://www.icegate.gov.in/SWIFT/single window docs.html
Seal Type Indicator – BTSL, RFID, ESEAL (mandatory for factory stuffed goods meant for exports).
17. Transitory Provisions for BE
The Advance/Prior BE filed before the implementation of GST and regularized for implementation may not have relevant declarations for Duty and GSTIN Identifier details. In such clearanc

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r veterinary medicine (Manufacture/Actual Use)
DCX900
Drugs & Cosmetics -For personal consumption
FSA100
For Animal Food or Feed (Trading/ commercial distribution)
FSA200
For manufacture/processing as a Animal Food or Feed (Manufacture/Actual Use)
FSA800
For use research use as Animal Food
FSA900
Foods & Supplements -For Personal use
FSH100
Food – For Consumer use under commercial distribution (Trading)- Retail or wholesale
FSH200
Food – For manufacture/ commercial Processing (Manufacture/Actual Use)
FSH700
Food -For Internal use in Hotels-Restaurant
FSH710
Food -For Public Display or Exhibition
FSH750
Food -For use in International Sports Events
FSH800
Food -For Research Use
FSH900
Food – For personal consumption
FSH910
Food – For distribution in a natural disaster (if received gratis)
FSH920
Food -For Charitable Use
FSH930
Food -For use in a Diplomatic Establishment
GNX100
Generic -For Consumer use under commercial distribution (for Trading – wholesale

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Guidance Note for Importer and Exporter on GST roll out

Guidance Note for Importer and Exporter on GST roll out
PUBLIC NOTICE. 25/2017 Dated:- 30-6-2017 Trade Notice
Customs
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-ED1
Date: 30/06/2017
PUBLIC NOTICE. 25/2017
Subject: – Guidance Note for Importer and Exporter on GST roll out-Reg.
Attention of all Importers, Customs Brokers, Members of the Trade and others is invited towards guidelines issued by CBEC for Importer and Exporter on GST roll out. Those guidelines are enclosed herewith and all concerned are directed to go through the same.
Difficulties, if any may be brought to the notice of the undersigned.
Dr.DK SRINIVAS
COMMISSIONER OF CUSTOMS.
=============
Document 1
I. Introduction:
Indian Customs gears up for GST roll-out
Guidance Note for Importers and Exporters
The purpose of this guidance note is to bring clarity about the impac

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ts by virtue of sub-
sections (7)&(9)
of Section 3 of the Customs Tariff Act, 1975. Barring a few commodities such
as pan masala
, certain petroleum products which attractlevy of CVD, majority of importswould
attract levy of
IGST. Further, a few products such as acrated waters, tobacco products, motor
vehicles etc, would
also attract levy of GST Compensation Cess, over and above IGST. IGST
andGST
Compensation cess, wherever applicable, would be levied on cargo that would arrive on
or after 1st July,
2017. It may also be noted that IGST would also be levied on cargo which has
arrived prior to
1″ July but a bill of entry is filed on or after 1 July 2017.Similarly ex-bond bill
of entry filed
on or after 1 July 2017 would attract IGSTand GST Compensation cess, as
applicable. In the case
where cargo arrival is after 1″ July and an advance bill of entry was filed.
before 1
July along with the payment of duty, the bill of entry may be recalled and reassessed by
the proper

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gage – Nil Rate
9804- Specified Drugs and medicines for personal use- 5%
9804- Other drugs and medicines for personal use- 12%
9804- All other dutiable goods for personal use- 28%
Likewise, different rates of tax have been notified for goods attracting Compensation Cess which
is leviable on 55 item
descriptions (of supply). These rates are mostly ad valorem. But some also
attract either specific rates (
e.g. coal) or mixed rates (ad valorem + specific) as for cigarettes. The
coverage of the goods
under GST compensation cess isavailable on CBEC website along with
their HSN codes and
applicable cess rates.The IGST Rates of Goods, Chapter wise IGST rate,
GST Compensation Cess
rates, IGST Exemption/Concession are available on CBEC website for
trade and departmental
officers as well.
Valuation and method of calculation: IGST is leviable on the value of imported goods and
for calculating integrated tax on any
imported article, the value of such imported goods
would be the

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y
Document 3
in the value for levy of IGST and Compensation Cess is an important change. These were n
hitherto included in the value for the
levy of additional duty of customs (CVD) or Speci
Additional Duty (SAD). The
IGST paid shall not be added to the value for the purpose
calculating Compensation Cess.
Although BCD, Education Cesses and IGST would be applicable in majority of cases, howeve
for some products CVD, SAD or GST Compensation cess may also be applicable. For differen
scenarios
the duty calculation process has been illustrated in Annexure-I of this document.
IV. Changes in import procedures:
Importer Exporter Code (IEC): In GST regime, GSTIN would be used for credit flow of IGST
paid on import of goods. Therefore, GSTIN would be the key identifier. DGFT in its Trade
Notice
No. 09 dated 12.06.2017 has statedthat PANwould be the Import Export code (IEC)
However, while PAN is identifier at the entity level, GSTIN would be used as identifier at the
transaction l

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and DFIA. IGST and
Compensation Cess will have to be paid on such imports.
The EXIMscrips under the export incentive schemes of chapter 3 of FTP (for example MEIS and
SEIS)
can be utilised only for payment of Customs dutiesor additional duties of Customs, on
items not
covered by GST,at the time of import. The scrips cannot be utilized for payment
ofIntegrated
Tax and Compensation Cess. Similarly, scripscannot be used for payment of CGST,
SGST or
IGST for domestic procurements.
Document 4
VI. EOUS and SEZ:
EOUS/EHTPS/STPs will be allowed to import goods without payment of basic customs du
(BCD) as well additional
duties leviable under Section 3 (1) and 3(5) of the Customs Tariff A
GST would be
leviable on the import of input goods or services or both used in the manufactu
by EOUS which can
be taken as input tax credit (ITC). This ITC can be utilized for payment
GST taxes payable on
the goods cleared in the DTA or refund of unutilized ITC can be claime
under Section

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om IGST has been provided on passenger baggage. However, basic customs
duty shall be leviable
at the rate of 35% and education cess as applicable on the value which is in
excess of the
duty free allowancesprovided under the Baggage Rules, 2016.
X.
Refunds of SAD paid on imports:
The need for SAD refunds arose mainly on account of the fact that traders or dealers of imported
goods were unable
to take credit of this duty (which was a Central tax) while discharging their
VAT or Sales tax
liability (which was State levy) on subsequent sale of the goods. Unless
corrected through a
mechanism such as refund (of one of the taxes) this would have resulted in
“double”
payment of tax.
With the introduction of GST on 01.07.2017, credit of “eligible duties” in respect of inputs held
in stock and inputs
contained in semi-finished or finished goods held in stock, is permissible to
Document 5
registered persons not liable to be registered under the existing law (for instance, VAT dea

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ms duty (BCD)
would not be available. In order to avail ITC of IGST and GST
Compensation Cess
, an importer has to mandatorily declare GST Registration number (GSTIN)
in the Bill of Entry.
Provisional IDs issued by GSTN can be declared during the transition period.
However, importers
are advised to complete their registration process for GSTIN as ITC of IGST
would be available based
on GSTIN declared in the Bill of Entry. Input tax credit shall be availed
by a registered person
only if all the applicable particulars as prescribed in the Invoice Rules are
contained in the said
document, and the relevant information, as contained in the said document,
is furnished in FORM
GSTR-2 by such person.
Customs EDI system would be interconnected with GSTN for validation of ITC. Further, Bill of
Entry data in non-EDI
locations would be digitized and used for validation of input tax credit
provided by GSTN.
XII. Drawback:
Exports under GST
No amendments have been made to the d

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of three months is also being provided from date of implementation of GST
i.e. 1.7.2017.
During this period, existing duty drawback scheme under Section 75 shall continue.
For exports during
this period, exporters can claim higher rate of duty drawback (composite AIR)
subject to
conditions that no input tax credit of CGST/IGST is claimed, no refund of IGST paid
on export goods
is claimed and no CENVAT credit is carried forward. A declaration from
exporter and certificate from jurisdictional GST officer in this regard has been prescribed in the
notification related
to AIRS. This will prevent double availement of neutralisation of input taxes.
Similarly, the
exporter can claim brand rate for Customs, Central Excise duties and Service Tax
during this
period.
Exporters also have the option of claiming only the Customs portion of AIR and claim
refund/ITC under GST
laws.
All Industry Rates for the transition period shall be notified before 1.7.2017. The AIR for post
tran

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ntral
Excise/Service Tax
paid and CGST/IGST paid inputs and inputs services or only CGST/IGST
Document 7
paid inputs and inputs services. In such situation, an exporter opting to claim composite rate
duty drawback during
transition period has to give specified declaration and produce certificat
as stated above so that he does
not claim double benefit. Exporter will have to reverse the ITC
any availed and also ensure
that he does not claim refund of ITC/IGST. Requisite certificate fro
GST officer shall also be
required to this effect. As mentioned earlier, exporters will also hav
option of claiming credit/refund
of CGST/IGST and claim Customs rate drawback.
XIII.
Refund of IGST paid on exports and Export under Bond scheme:
Under GST regime exports would be considered as zero-rated supply. Any person making zerc
rated supply (ie. any exporter) shall
be eligible to claim refund under either of the following
options, namely:-
(a) he may supply goods or services or both u

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filed only after the export manifest or an export report, as the
case may be, is delivered under
section 41 of the Customs Act, 1962 in respect of such goods.
For the option (b),the shipping bill filed by an exporter shall be deemed to be an application for
refund of integrated tax paid
on the goods exported out of India and such application shall be
deemed to have been filed only
when the person in charge of the conveyance carrying the export
goods duly files an export manifest
or an export report covering the number and the date of
shipping bills or bills of export
and the applicant has furnished a valid return.
Document 8
For both option (a) and (b) exporters have to provide details of GST invoice in the Shipping bill.
ARE-1 which is being
submitted presently shall be dispensed with except in respect of
commodities to which provisions of
Central Excise Act would continue to be applicable.
XIV. Change in export Procedures:
Electronic as well as manual Shipping Bill

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epartment. Suitable circular in this regard would be issued. Until then the
extant instructions on the
issue may be followed.
Note: The above guidance note should not be used in anyquasi-judicial or judicial proceedings,
where only the relevant legal
texts need to be referred to.
Document 9
ANNEXURE-I
Case 1.-Where product attracts IGST but not CVD
Suppose Assessable Value (A.V.) including landing charges Rs. 100/-
(1)
BCD-10%
(2)
IGST-12%
(3)
Education cess – 2%
(4)
Higher education cess-1%
In view of the above parameters, the calculation of duty would be as below:
(a)
BCD Rs. 10 [10% of A.V.]
(b)
Education cess- Rs. 0.2 [2% of (a)]
(c)
Higher education cess- Rs. 0.1 [1% of (a)]
(d)
IGST-Rs. 13.236 (A.V.+(a)+(b)+(c)]x12%
Case 2. Where product does not attract CVD but attract IGST as well as compensation cess
Suppose Assessable Value (A.V.) including landing charges Rs. 100/-
(1)
BCD-10%
(2)
IGST-12%
(3)
Education cess – 2%
(4)
Higher education cess -1

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–
(1) BCD-10%
(2) CVD-12%
(3) IGST-28%
(4) Education cess – 2%
(5)
Higher education cess -1%
(6) Compensation cess-10%
Document 11
In view of the above parameters, the calculation of duty would be as below:
(a)
BCD Rs. 10 [10% of A.V.]
(b)
CVD Rs 13.2 [12% of (A.V.+ BCD)
(c)
Education cess- Rs. 0.464 [2% of (BCD+CVD)]
(d)
Higher education cess- Rs. 0.232 [1% of (BCD+CVD)]
(e)
IGST Rs. 34.69 [A.V.+(a)+(b)+(c)+(d)]x 28%
(f)
Compensation cess – Rs. 12.389 [A.V.+(a)+(b)+(c)+(d)]x 10%
Note: In cases where imported goods are liable to Anti-Dumping Duty or Safeguard Duty,
calculation of Anti-Dumping Duty or Safeguard duty would be as per the respective notification
issued for levy of such duty. It is also clarified that value for calculation of IGST as well as
Compensation Cess shall also include Anti-Dumping Duty amount and Safeguard duty amount.
CBEC WEBSITE
Information guide on GST
www.cbec.gov.in
GSTN WEBSITE – www.gstn.org
GST COUNCIL WEBSITE – www.gstindia.co

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Reverse charge on specified supply of goods under section 9(3) of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)

Reverse charge on specified supply of goods under section 9(3) of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017)
4/2017-State Tax (Rate) Dated:- 30-6-2017 Sikkim SGST
GST – States
Sikkim SGST
Sikkim SGST
GOVERNMENT OF SIKKIM
FINANCE, REVENUE AND EXPENDITURE DEPARTMENT
COMMERCIAL TAXES DIVISION
GANGTOK
No.4/2017-State Tax (Rate)
Date: 30.06.2017
NOTIFICATION
In exercise of the powers conferred by sub-section (3) of section 9 of the Sikkim Goods and Services Tax Act, 2017 (9 of 2017), the State Government, on the recommendations of the Council, hereby specifies the supply of goods, the description of which is specified in column (3) of the Table below and falling under the tariff item, subheading, heading or

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3.
2401
Tobacco leaves
Agriculturist
Any registered person
4.
5004 to 5006
Silk yarn
Any person who manufactures silk yarn from raw silk or silk worm cocoons for supply of silk yarn
Any registered person
5.
Supply of lottery.
State Government, Union Territory or any local authority
Lottery distributor or selling agent.
Explanation.- For thepurposes of this entry, lottery distributor or selling agent has the same meaning as assigned to it in clause (c) of Rule 2 of the Lotteries (Regulation) Rules, 2010, made under the provisions of sub section 1 of section 11 of the Lotteries (Regulations) Act, 1998 (17 of 1998 .
Explanation-
(1) In this Table, "tariff item", "sub-heading", "heading" and &quo

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