2017 GST REFERENCE MANUAL
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GST REFERENCE MANUAL 2017 Guide to GST Law, Rules and Practices www.caymshah.in
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Law stated in this book is as amended up-to 3rd June, 2017 Rate of tax in this book is as amended up to 11th June, 2017 Published by: Y. M. SHAH & Co Chartered Accountants
345, Tower A, K10 – Atlantis, Sarabhai Main Road, Vadodara Ph 0265-2981493 website : http://www.caymshah.in _______________________________________________________________ ____ No part of this publication may be reproduced or transmitted in any form or by any means without the permission in writing from the Publisher. Every effort has been made to avoid errors or omissions in this Book. In spite of this, errors may creep in. Any mistake, error or discrepancy noted may be brought to our notice which shall be taken care of. It is notified that neither the publisher nor the Author nor the seller / reseller will be responsible for any damage or loss to anyone, of any kind, in any manner arising therefrom. It is suggested that to avoide any doubt the reader should cross- check all the facts, law and contents of the publication with original government publication or notifications. All disputes are subject to Vadodara jurisdiction only.
Contents… 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30
Overview of Goods and Services Tax (GST) Levy of and Exemption from Tax Registration Meaning and Scope of Supply Time of Supply Valuation in GST GST Payment of Tax Electronic Commerce Job Work Input Tax Credit Concept of Input Service Distributor in GST Returns Process and matching of Input Tax Credit Assessment and Audit Refunds Demands and Recovery Appeals, Review and Revision in GST Advance Ruling Inspection, Search, Seizure and Arrest Offences, Penalties, Prosecution and Compounding Overview of the IGST Act Place of Supply of Goods and Service GSTN and Frontend Business Process on GST Portal Transitional Provisions Returns Composition Rules Determination of Value of Supply Input Tax Credit Payment of Tax Refunds Registration
01 17 24 43 51 57 60 70 75 80 90 95 104 112 123 131 137 146 165 178 183 192 209 220 233 237 242 252 256 263
31 Tax Invoice, Credit And Debit Notes 32 GST Rate Schedule For Goods on 18th May, 2017 33 34 35 36 37 38 39 40 41 42 43 44
GST Compensation Cess Rates for different supplies on 18th May, 2017 Addendum To The GST Rate Schedule For Goods on 18th May, 2017 Addendum To The GST Rate Schedule For Goods on 3rd June, 2017 GST Rate Schedule For Certain Goods on 3rd June, 2017 IGST Exemptions/Concessions under GST Revised GST Rate For Certain Goods IGST Exemption under GST Revised Threshold Limit For Composition Levy Proposed New Scheme Of Classification Of Services Schedule Of GST Rates For Services As Approved By GST Council Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017 Services Under Reverse Charge As Approved By GST Council
273 280 493 496 497 501 527 537 541 543 544 565 584 585
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1. Overview of Goods and Services Tax (GST) Q 1. What is Goods and Services Tax (GST)? Ans. It is a destination based tax on consumption of goods and services. It is proposed to be levied at all stages right from manufacture up to final consumption with credit of taxes paid at previous stages available as setoff. In a nutshell, only value addition will be taxed and burden of tax is to be borne by the final consumer. Q 2. What exactly is the concept of destination based tax on consumption? Ans. The tax would accrue to the taxing authority which has jurisdiction over the place of consumption which is also termed as place of supply. Q 3. Which of the existing taxes are proposed to be subsumed under GST? Ans. The GST would replace the following taxes: (i)
taxes currently levied and collected by the Centre: a.
Central Excise duty
b.
Duties of Excise Preparations)
c.
Additional Duties of Excise (Goods of Special Importance)
d.
Additional Duties of Excise (Textiles and Textile Products)
e.
Additional Duties of Customs (commonly known
(Medicinal
and Toilet
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as CVD)
(ii)
f.
Special Additional Duty of Customs (SAD)
g.
Service Tax
h.
Central Surcharges and Cesses so far as they relate to supply of goods and services
State taxes that would be subsumed under the GST are: a.
State VAT
b.
Central Sales Tax
c.
Luxury Tax
d.
Entry Tax (all forms)
e.
Entertainment and Amusement Tax (except when levied by the local bodies)
f.
Taxes on advertisements
g.
Purchase Tax
h.
Taxes on lotteries, betting and gambling
i.
State Surcharges and Cesses sofar as they relate to supply of goods and services
The GST Council shall make recommendations to the Union and States on the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed in the GST. Q 4. What principles were adopted for subsuming the above taxes under GST? Ans. The various Central, State and Local levies were examined to identify their possibility of being subsumed under GST. While identifying, the following principles were kept in mind: (i) Taxes or levies to be subsumed should be primarily in the nature of indirect taxes, either on the supply of goods
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or on the supply of services. (ii) Taxes or levies to be subsumed should be part of the transaction chain which commences with import/ manufacture/ production of goods or provision of services at one end and the consumption of goods and services at the other. (iii) The subsumation should result in free flow of tax credit in intra and inter-State levels. The taxes, levies and fees that are not specifically related to supply of goods & services should not be subsumed under GST. (v) Revenue fairness for both the Union and the States individually would need to be attempted. Q 5. Which are the commodities proposed to be kept outside the purview of GST? Ans. Article 366(12A) of the Constitution as amended by 101st Constitutional Amendment Act, 2016 defines the Goods and Services tax (GST) as a tax on supply of goods or services or both, except supply of alcoholic liquor for human consumption. So alcohol for human consumption is kept out of GST by way of definition of GST on constitution. Five petroleum products viz. petroleum crude, motor spirit (petrol), high speed diesel, natural gas and aviation turbine fuel have temporarily been kept out and GST Council shall decide the date from which they shall be included in GST. Furthermore, electricity has been kept out of GST. Q 6. What will be the status in respect of taxation of above commodities after introduction of GST? Ans. The existing taxation system (VAT & Central Excise) will continue in respect of the above commodities.
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Q 7. What will be status of Tobacco and Tobacco products under the GST regime? Ans. Tobacco and tobacco products would be subject to GST. In addition, the Centre would have the power to levy Central Excise duty on these products. Q 8. What type implemented?
of
GST
is
proposed
to
be
Ans. It would be a dual GST with the Centre and States simultaneously levying it on a common tax base. The GST to be levied by the Centre on intra-State supply of goods and / or services would be called the Central GST (CGST) and that to be levied by the States/ Union territory would be called the State GST (SGST)/ UTGST. Similarly, Integrated GST (IGST) will be levied and administered by Centre on every inter-state supply of goods and services. Q 9. Why is Dual GST required? Ans. India is a federal country where both the Centre and the States have been assigned the powers to levy and collect taxes t h r ou g h a p p r o p r i a t e l e g i sl at i on . Both t h e l e v e l s of Government have distinct responsibilities to perform according to the division of powers prescribed in the Constitution for which they need to raise resources. A dual GST will, therefore, be in keeping with the Constitutional requirement of fiscal federalism. Q 10. Which authority will levy and administer GST? Ans. Centre will levy and administer CGST & IGST while respective states /UTs will levy and administer SGST/ UTGST.
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Q 11. Why was the Constitution of India amended recently in the context of GST? Currently, the fiscal powers between the Centre and the States are clearly demarcated in the Constitution with almost no overlap between the respective domains. The Centre has the powers to levy tax on the manufacture of goods (except alcoholic liquor for human consumption, opium, narcotics etc.) while the States have the powers to levy tax on the sale of goods. In the case of inter-State sales, the Centre has the power to levy a tax (the Central Sales Tax) but, the tax is collected and retained entirely by the States. As for services, it is the Centre alone that is empowered to levy service tax. Introduction of the GST required amendments in the Constitution so as to simultaneously empower the Centre and the States to levy and collect this tax. The Constitution of India has been amended by the Constitution (one hundred and first amendment) Act, 2016 for this purpose. Article 246A of the Constitution empowers the Centre and the States to levy and collect the GST. Q 12. How a particular transaction of goods and services would be taxed simultaneously under Central GST (CGST) and State GST (SGST)? Ans. The Central GST and the State GST would be levied simultaneously on every transaction of supply of goods and services except the exempted goods and services, goods which are outside the purview of GST and the transactions which are below the prescribed threshold limits. Further, both would be levied on the same price or value unlike State VAT which is levied on the value of the goods inclusive of CENVAT. While the location of the supplier and the recipient within the country is immaterial for the purpose
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of CGST, SGST would be chargeable only when the supplier and the recipient are both located within the State. Illustration I: Suppose hypothetically that the rate of CGST is 10% and that of SGST is 10%. When a wholesale dealer of steel in Uttar Pradesh supplies steel bars and rods to a construction company which is also located within the same State for, say Rs. 100, the dealer would charge CGST of Rs. 10 and SGST of Rs. 10 in addition to the basic price of the goods. He would be required to deposit the CGST component i n t o a C e n t r a l G o v e r n m e n t a c c o u n t w h i l e the SGST portion into the account of the concerned State Government. Of course, he need not actually pay Rs. 20 (Rs. 10 + Rs. 10) in cash as he would be entitled to setoff this liability against the CGST or SGST paid on his purchases (say, inputs). But for paying CGST he would be allowed to use only the credit of CGST paid on his purchases while for SGST he can utilize the credit of SGST alone. In other words, CGST credit cannot, in general, be used for payment of SGST. Nor can SGST credit be used for payment of CGST. Illustration II: Suppose, again hypothetically, that the rate of CGST is 10% and that of SGST is 10%. When an advertising company located in Mumbai supplies advertising services to a company manufacturing soap also located within the State of Maharashtra for, let us say Rs. 100, the ad company would charge CGST of Rs. 10 as well as SGST of Rs. 10 to the basic value of the service. He would be required to deposit the CGST component into a Central Government account while the SGST portion into the account of the concerned State Government. Of course, he need not again actually pay Rs. 20 (Rs. 10+Rs. 10) in cash as it would be entitled to set-off this liability against the CGST or SGST paid on
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his purchase (say, of inputs such as stationery, office equipment, services of an artist etc.). But for paying CGST he would be allowed to use only the credit of CGST paid on its purchase while for SGST he can utilise the credit of SGST alone. In other words, CGST credit cannot, in general, be used for payment of SGST. Nor can SGST credit be used for payment of CGST. Q 13. What are the benefits which the Country will accrue from GST? Ans. Introduction of GST would be a very significant step in the field of indirect tax reforms in India. By amalgamating a large number of Central and State taxes into a single tax and allowing set-off of prior-stage taxes, it would mitigate the ill effects of cascading and pave the way for a common national market. For the consumers, the biggest gain would be in terms of a reduction in the overall tax burden on goods, which is currently estimated at 25%-30%. Introduction of GST would also make our products competitive in the domestic and international markets. Studies show that this would instantly spur economic growth. There may also be revenue gain for the Centre and the States due to widening of the tax base, increase in trade volumes and improved tax compliance. Last but not the least, this tax, because of its transparent character, would be easier to administer. Q 14. What is IGST? Ans. Under the GST regime, an Integrated GST (IGST) would be levied and collected by the Centre on inter-State supply of goods and services. Under Article 269A of the Constitution, the GST on supplies in the course of interState trade or commerce shall be levied and collected by the Government of India and such tax shall be apportioned between the Union and the States in the manner as may be provided by Parliament by law on the recommendations of
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the Goods and Services Tax Council. Q 15. Who will decide rates for levy of GST? Ans. The CGST and SGST would be levied at rates to be jointly decided by the Centre and States. The rates would be notified on the recommendations of the GST Council. Q 15. What would be the role of GST Council? Ans. A GST Council would be constituted comprising the Union Finance Minister (who will be the Chairman of the Council), the Minister of State (Revenue) and the State Finance/Taxation Ministers to make recommendations to the Union and the States on (i)
the taxes, cesses and surcharges levied by the Centre, the States and the local bodies which may be subsumed under GST;
(ii) the goods and services that may be subjected to or exempted from the GST; (iii) the date on which the GST shall be levied on petroleum crude, high speed diesel, motor sprit (commonly known as petrol), natural gas and aviation turbine fuel; (iv) model GST laws, principles of levy, apportionment of IGST and the principles that govern the place of supply; (v) the threshold limit of turnover below which the goods and services may be exempted from GST; (vi) the rates including floor rates with bands of GST; (vii) any special rate or rates for a specified period to raise additional resources during any natural calamity or disaster;
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(viii) special provision with respect to the NorthEast States, J&K, Himachal Pradesh and Uttarakhand; and (ix) any other matter relating to the GST, as the Council may decide. Q 16. What is the guiding principle of GST Council? Ans. The mechanism of GST Council would ensure harmonization on different aspects of GST between the Centre and the States as well as among States. It has been p r o v i d e d i n t h e C o n s t i t u t i o n ( one h u n d r e d a n d first amendment) Act, 2016 that the GST Council, in its discharge of various functions, shall be guided by the need for a harmonized structure of GST and for the development of a harmonized national market for goods and services. Q 17. How will decisions be taken by GST Council? Ans. The Constitution (one hundred and first amendment) Act, 2016 provides that every decision of the GST Council shall be taken at a meeting by a majority of not less than 3/4th of the weighted votes of the Members present and voting. The vote of the Central Government shall have a weightage of 1/3rd of the votes cast and the votes of all the State Governments taken together shall have a weightage of 2/3rd of the total votes cast in that meeting. One half of the total number of members of the GST Council shall constitute the quorum at its meetings. Q 18. Who is liable to pay GST under the proposed GST regime? Ans. Under the GST regime, tax is payable by the taxable person on the supply of goods and/or services. Liability to
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pay tax arises when the taxable person crosses the turnover threshold of Rs.20 lakhs (Rs. 10 lakhs for NE & Special Category States) except in certain specified cases where the taxable person is liable to pay GST even though he has not crossed the threshold limit. The CGST / SGST is payable on all intra-State supply of goods and/or services and IGST is payable on all inter- State supply of goods and/or services. The CGST /SGST and IGST are payable at the rates specified in the Schedules to the respective Acts. Q 19. What are the benefits available to small tax payers under the GST regime? Ans. Tax payers with an aggregate turnover in a financial year u p t o [ Rs.20 lakhs & Rs.10 Lakhs for NE and special category states] w o u l d b e e x e m p t f r o m tax. Further, a person whose aggregate turnover in the preceding financial year is less than Rs.50 Lakhs can opt for a simplified composition scheme where tax will payable at a concessional rate on the turnover in a state. [Aggregate turnover shall include the aggregate value of all taxable supplies, exempt supplies and exports of goods and/or services and exclude taxes viz. GST.] Aggregate turnover shall be computed on all India basis. For NE States and special category states, the exemption threshold shall be [Rs. 10 lakhs]. All taxpayers eligible for threshold exemption will have the option of paying tax with input tax credit (ITC) benefits. Tax payers making inter-State supplies or paying tax on reverse charge basis shall not be eligible for threshold exemption. Q 20. How will the goods and services be classified under GST regime? Ans. HSN (Harmonised System of Nomenclature) code shall be used for classifying the goods under the GST regime.
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Taxpayers whose turnover is above Rs. 1.5 crores but below Rs. 5 crores shall use 2-digit code and the taxpayers whose turnover is Rs. 5 crores and above shall use 4-digit code. Taxpayers whose turnover is below Rs. 1.5 crores are not required to mention HSN Code in their invoices. Services will be classified as per the Services Accounting Code (SAC) Q 21. How will imports be taxed under GST? Ans. Imports of Goods and Services will be treated as inter-state supplies and IGST will be levied on import of goods and services into the country. The incidence of tax will follow the destination principle and the tax revenue in case of SGST will accrue to the State where the imported goods and services are consumed. Full and complete set-off will be available on the GST paid on import on goods and services. Q 22. How will Exports be treated under GST? Ans. Exports will be treated as zero rated supplies. No tax will be payable on exports of goods or services, however credit of input tax credit will be available and same will be available as refund to the exporters. The Exporter will have an option to either pay tax on the output and claim refund of IGST or export under Bond without payment of IGST and claim refund of Input Tax Credit (ITC). Q 23. What is the scope of composition scheme under GST? Ans. Small taxpayers with an aggregate turnover in a preceding financial year up to [Rs. 50 lakhs] shall be eligible for composition levy. Under the scheme, a taxpayer shall pay tax as a percentage of his turnover in a state during the year without the benefit of ITC. The floor
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rate of tax for CGST and SGST/UTGST shall not be less than [1% for manufacturer & 0.5% in other cases; 2.5% for specific services as mentioned in para 6(b) of Schedule II viz Serving of food or any other article for human consumption]. A tax payer opting for composition levy shall not collect any tax from his customers. The government may increase the above said limit of 50 lakhs rupees to up to one crore rupees, on the recommendation of GST Council. Tax payers making inter- state supplies or making supplies through ecommerce operators who are required to collect tax at source shall not be eligible for composition scheme. Q 24. Whether t h e composition scheme w i l l be optional or compulsory? Ans. Optional. Q 25. What is GSTN and its role in the GST regime? Ans. GSTN stands for Goods and Service Tax Network (GSTN). A Special Purpose Vehicle called the GSTN has been set up to cater to the needs of GST. The GSTN shall provide a shared IT infrastructure and services to Central and State Governments, tax payers and other stakeholders for implementation of GST. The functions of the GSTN would, inter alia, include: (i) facilitating registration; (ii) forwarding the returns to Central and State authorities; (iii) computation and settlement of IGST; (iv) matching of tax payment details with banking network; (v) providing various MIS reports to the Central and the State Governments based on the tax payer return information; (vi) providing analysis of tax payers’ profile; and (vii) running the matching engine for matching, reversal and reclaim of input tax credit.
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The GSTN is developing a common GST portal and applications for registration, payment, return and MIS/ reports. The GSTN would also be integrating the common GST portal with the existing tax administration IT systems and would be building interfaces for tax payers. Further, the GSTN is developing back-end modules like assessment, audit, refund, appeal etc. for 19 States and UTs (Model II States). The CBEC and Model I States (15 States) are themselves developing their GST back-end systems. Integration of GST front-end system with back-end systems will have to be completed and tested well in advance for making the transition smooth. Q 26. How are the disputes going to be resolved under the GST regime? Ans. The Constitution (one hundred and first amendment) Act, 2016 provides that the Goods and Services Tax Council shall establish a mechanism to adjudicate any dispute(a) between the Government of India and one or more States; or (b) between the Government of India and any State or States on one side and one or more other Sates on the other side; or (c)
between two or more States,
arising out of the recommendations of the Council or implementation thereof. Q 27. What is the purpose of Compliance rating mechanism? Ans. As per Section 149 of the CGST/SGST Act, every registered person shall be assigned a compliance rating
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based on the record of compliance in respect of specified parameters. Such ratings shall also be placed in the public domain. A prospective client will be able to see the compliance ratings of suppliers and take a decision as to whether to deal with a particular supplier or not. This will create healthy competition amongst taxable persons. Q 28. Whether actionable claims liable to GST? Ans. As per section 2(52) of the CGST/SGST Act actionable claims are to be considered as goods. Schedule III read with Section 7 of the CGST/SGST Act lists the activities or transactions which shall be treated neither as supply of goods nor supply of services. The Schedule lists actionable claims other than lottery, betting and gambling as one of such transactions. Thus only lottery, betting and gambling shall be treated as supplies under the GST regime. All the other actionable claims shall not be supplies.
Q 29. Whether transaction in securities be taxable in GST? Ans. Securities have been specifically excluded from the definition of goods as well as services. Thus, the transaction in securities shall not be liable to GST. Q 30. What is the concept of Information Return? Ans. Information return is based on the idea of verifying the compliance levels of registered persons through information procured from independent third party sources. As per section 150 of the CGST/SGST Act, many authorities who are responsible for maintaining records of registration or statement of accounts or any periodic return or document containing details of payment of tax and other
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details of transaction of goods or services or both or transactions related to a bank account or consumption of electricity or transaction of purchase, sale or exchange of goods or property or right or interest in a property under any law for the time being in force, are mandated to furnish an information return of the same in respect of such periods, within such time, in such form and manner and to such authority or agency as may be prescribed. Failure to do so may result in penalty being imposed as per Section 123. Q 31. Different companies have different types of accounting software packages and no specific format are mandated for keeping records. How will department be able to read into these complex software? Ans. As per Section 153 of the CGST/SGST Act, having regard to the nature and complexity of a case and in the interest of revenue, department may take assistance from an expert at any state of scrutiny, inquiry, investigation or any other proceedings. Q 32. Is there any provision in GST for tax treatment of goods returned by the recipient? Ans. Yes, Section 34 deals with such situations. Where the goods supplied are returned by the recipient, the registered person (supplier of goods) may issue to the recipient a credit note containing the prescribed particulars. The details of the credit note shall be declared by the supplier in the returns for the month during which such credit note was issued but not later than September following the end of the year in which such supply was made or the date of filing of the relevant annual return, whichever is earlier. The details of the credit note shall be matched with the corresponding
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reduction in claim for input tax credit by the recipient in his valid return for the same tax period or any subsequent tax period and the claim for reduction in output tax liability by the supplier that matches with the corresponding reduction in claim for ITC by the recipient shall be finally accepted and communicated to both parties. Q 33. What is Anti-Profiteering measure? Ans. As per section 171 of the CGST/SGST Act, 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. An authority may be constituted by the government to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him. ****
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Levy of and Exemption from Tax
Q 1. Where is the power to levy GST derived from? Ans. Article 246A of the Constitution, which was introduced by the Constitution (101st Amendment) Act, 2016 confers concurrent powers to both, Parliament and State Legislatures to make laws with respect to GST i. e. central tax (CGST) and state tax (SGST) or union territory tax (UTGST). However, clause 2 of Article 246A read with Article 269A provides exclusive power to the Parliament to legislate with respect to inter-State trade or commerce i.e. integrated tax (IGST). Q 2. What is the taxable event under GST? Ans.
Taxable event under GST is supply of goods or
services or both. CGST and SGST/ UTGST will be levied on intra-State supplies. IGST will be levied on inter-State supplies. Q 3. Whether supplies made without consideration will also come within the purview of supply under GST? Ans.
Yes, but only those activities which are specified in
Schedule I to the CGST Act / SGST Act. The said provision has been adopted in IGST Act as well as in UTGST Act also. Q 4. Will giving away essential commodities by a charitable institution be taxable activity? Ans. In order to be a supply which is taxable under GST, the transaction should be in the course or furtherance of
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business. As there is no quid pro quo involved in supply for charitable activities, it is not a supply under GST. Q 5. Who can notify a transaction to be supply of goods or services? Ans. Central Government or State Government, on the recommendations of the GST Council, can notify an activity to be the supply of goods and not supply of services or supply of services and not supply of goods or neither a supply of goods nor a supply of services. Q 6. What are composite supply and mixed supply? How are these two different from each other? Ans. Composite supply is a supply consisting of two or more taxable supplies of goods or services or both or any combination thereof, which are bundled in natural course and are supplied in conjunction with each other in the ordinary course of business and where one of which is a principal supply. For example, when a consumer buys a television set and he also gets warranty and a maintenance contract with the TV, this supply is a composite supply. In this example, supply of TV is the principal supply, warranty and maintenance service are ancillary. Mixed supply is combination of more than one individual supplies of goods or services or any combination thereof made in conjunction with each other for a single price, which can ordinarily be supplied separately. For example, a shopkeeper selling storage water bottles along with refrigerator. Bottles and the refrigerator can easily be priced and sold separately.
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Q 7. What is the treatment of composite supply and mixed supply under GST? Ans. Composite supply shall be treated as supply of the principal supply. Mixed supply would be treated as supply of that particular goods or services which attracts the highest rate of tax. Q 8. Are all goods and services taxable under GST? Ans. Supplies of all goods and services are taxable except alcoholic liquor for human consumption. Supply of petroleum crude, high speed diesel, motor spirit (commonly known as petrol), natural gas and aviation turbine fuel shall be taxable with effect from a future date. This date would be notified by the Government on the recommendations of the GST Council. Q 9. What is meant by Reverse Charge? Ans. It means the liability to pay tax is on the recipient of supply of goods and services instead of the supplier of such goods or services in respect of notified categories of supply. Q 10. Is the reverse charge mechanism applicable only to services? Ans. No, reverse charge applies to supplies of both goods and services, as notified by the Government on the recommendations of the GST Council. Q 11.
What will be the implications in case of
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receipt of supply from unregistered persons? Ans. In case of receipt of supply from an unregistered person, the registered person who is receiving goods or services shall be liable to pay tax under reverse charge mechanism. Q 12. Can any person other than the supplier or recipient be liable to pay tax under GST? Ans. Yes, the Central/State government can specify categories of services the tax on which shall be paid by the electronic commerce operator, if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services. Q 13. What is the threshold for opting to pay tax under the composition scheme? Ans. The threshold for composition scheme is Rs. 50 Lakhs of aggregate turnover in the preceding financial year. The benefit of composition scheme can be availed up to the turnover of Rs. 50 Lakhs in current financial year. Q 14. What a r e the rates of tax for composition scheme? Ans. There are different rates for different sectors. In normal cases of supplier of goods (i.e. traders), the composition rate is 0.5 % of the turnover in a State or Union territory. If the person opting for composition scheme is manufacturer, then the rate is 1% of the turnover in a State or Union territory. In case of restaurant services, it is 2.5% of the turnover in a State or Union territory. These rates are under one Act, and same rate would be applicable in the other Act also. So, effectively, the composition rates (combined rate under CGST and SGST/UTGST) are 1%, 2% and 5% for normal
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supplier, manufacturer respectively.
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and
restaurant
service
Q 15. A person availing composition scheme during a financial year crosses the turnover of Rs.50 Lakhs during the course of the year i.e. say he crosses the turnover of Rs.50 Lakhs in December? Will he be allowed to pay tax under composition scheme for the remainder of the year i.e. till 31st March? Ans. No. The option availed shall lapse from the day on which his aggregate turnover during the financial year exceeds Rs.50 Lakhs. Q 16. Will a taxable person, having multiple registrations, be eligible to opt for composition scheme only for a f e w o f r eg i s t r a t i on s ? Ans. All registered persons having the same Permanent Account Number (PAN) have to opt for composition scheme. If one registered person opts for normal scheme, others become ineligible for composition scheme. Q 17. Can composition scheme be availed of by a manufacturer and a service supplier? Ans. Yes, a manufacturer can opt for composition scheme generally. However, a manufacturer of goods, which would be notified on the recommendations of the GST Council, cannot opt for this scheme. This scheme is not available for services sector, except restaurants. Q 18. Who are not eligible to opt for composition scheme? Ans. Broadly, five categories of registered person are not eligible to opt for the composition scheme. These are: (i) supplier of services other than supplier of
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restaurant service; supplier of goods which are not taxable under the CGST Act/SGST Act/UTGST Act. an inter-State supplier of goods; person supplying goods through an electronic commerce operator; manufacturer of certain notified goods.
Q 19. Can the registered person under composition scheme claim input tax credit? Ans. No, registered person under composition scheme is not eligible to claim input tax credit. Q 20. Can the customer who buys from a registered person who is under the composition scheme claim composition tax as input tax credit? Ans. No, customer who buys goods from registered person who is under composition scheme is not eligible for composition input tax credit because a composition scheme supplier cannot issue a tax invoice. Q 21. Can composition tax be collected from customers? Ans. No, the registered person under composition scheme is not permitted to collect tax. It means that a composition scheme supplier cannot issue a tax invoice. Q 22. How to compute ‘aggregate turnover’ to determine eligibility for composition scheme? Ans. The methodology to compute aggregate turnover is given in Section 2(6). Accordingly, ‘aggregate turnover’ means value of all outward supplies (taxable supplies+exempt supplies+exports + inter-state supplies) of a person having the same PAN and it excludes taxes
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levied under central tax (CGST), State tax (SGST), Union territory tax (UTGST), integrated tax(IGST) and compensation cess. Also, the value of inward supplies on which tax is payable under reverse charge is not taken into account for calculation of ‘aggregate turnover’. Q 23. What are the penal consequences if a person opts for the composition scheme in violation of the conditions? Ans. If a taxable person has paid tax under the composition scheme though he was not eligible for the scheme then the person would be liable to penalty and the provisions of section 73 or 74 shall be applicable for determination of tax and penalty. Q 24. Does the GST Law empower the Government to exempt supplies from the levy of GST? Ans. Yes. In the public interest, the Central or the State Government can exempt either wholly or partly, on the recommendations of the GST council, the supplies of goods or services or both from the levy of GST either absolutely or subject to conditions. Further the Government can exempt, under circumstances of an exceptional nature, by special order any goods or services or both. It has also been provided in the SGST Act and UTGST Act that any exemption granted under CGST Act shall be deemed to be exemption under the said Act. Q 25. When exemption from whole of tax collected on goods or services or both has been granted absolutely, can a person pay tax? Ans. No, the person supplying exempted goods or services or both shall not collect the tax in excess of the effective rate.
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Registration
Q 1. What is advantage of taking registration in GST? Ans. Registration under Goods and Service Tax (GST) regime will confer following advantages to the business: •
Legally recognized as supplier of goods or services.
• Proper accounting of taxes paid on the input goods or services which can be utilized for payment of GST due on supply of goods or services or both by the business. • Legally authorized to collect tax from his purchasers and pass on the credit of the taxes paid on the goods or services supplied to purchasers or recipients. • Getting eligible to avail various other benefits and privileges rendered under the GST laws. Q 2. Can a person without GST registration claim ITC and collect tax? Ans. No, a person without GST registration can neither collect GST from his customers nor can claim any input tax credit of GST paid by him. Q 3. What will registration?
be
the
effective
date
of
Ans. Where the application for registration has been submitted within thirty days from the date on which the person becomes liable to registration, the effective date of registration shall be the date on which he became liable for registration. Where an application for registration has been submitted
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by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration. In case of a person taking registration voluntarily while being within the threshold exemption limit for paying tax, the effective date of registration shall be the date of order of registration. Q 4. Who are the persons liable to take Registration under the Model GST Law?
a
Ans. As per Section 22 of the CGST/SGST Act 2017, every supplier (including his agent) who makes a taxable supply i.e. supply of goods and / or services which are leviable to tax under GST law, and his aggregate turn over in a financial year exceeds the threshold limit of twenty lakh rupees shall be liable to register himself in the State or the Union territory of Delhi or Puducherry from where he makes the taxable supply. In case of eleven special category states (as mentioned in Art.279A(4)(g) of the Constitution of India), this threshold limit for registration liability is ten lakh rupees. Besides, Section 24 of the Act mentions certain categories of suppliers, who shall be liable to take registration even if their aggregate turnover is below the said threshold limit of 20 lakh rupees. On the other hand, as per Section 23 of the Act, an agriculturist in respect of supply of his agricultural produce; as also any person exclusively making supply of non-taxable or wholly exempted goods and/or services under GST law will not be liable for registration. Q 5.
What is aggregate turnover?
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Ans. As per section 2(6) of the CGST/SGST Act “aggregate turnover” includes the aggregate value of: (i) all taxable supplies, (ii) all exempt supplies, (iii) exports of goods and/or service, and, (iv) all inter-state supplies of a person having the same PAN. The above shall be computed on all India basis and excludes taxes charged under the CGST Act, SGST Act, UTGST Act, and the IGST Act. Aggregate turnover shall include all supplies made by the Taxable person, whether on his own account or made on behalf of all his principals. Aggregate turnover does not include value of supplies on which tax is levied on reverse charge basis, and value of inward supplies. The value of goods after completion of job work is not includible in the turnover of the job-worker. It will be treated as supply of goods by the principal and will accordingly be includible in the turnover of the Principal. Q 6. Which are the cases in which registration is compulsory? Ans. As per Section 24 of the CGST/SGST Act, the following categories of persons shall be required to be registered compulsorily irrespective of the threshold limit: i) persons making any inter-State taxable supply; ii) casual taxable persons; iii) persons who are required to pay tax under reverse charge; iv) electronic commerce operators required to pay tax under sub-section (5) of section 9; v) non-resident taxable persons;
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vi) persons who are required to deduct tax under section 51; vii) persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise; viii) Input service distributor (whether or not separately registered under the Act) ix) persons who are required to collect tax under section 52; x) every electronic commerce operator xi) every person supplying online information and data base retrieval services from a place outside India to a person in India, other than a registered person; and, xii) such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council. Q 7. What is the time limit for taking a Registration under GST?
Ans. A person should take a Registration, within thirty days from the date on which he becomes liable to registration, in such manner and subject to such conditions as is prescribed under the Registration Rules. A Casual Taxable person and a non-resident taxable person should however apply for registration at least 5 days prior to commencement of business.
Q 8. If a person is operating in different states, with the same PAN number, whether he can operate
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with a single Registration?
Ans. No. Every person who is liable to take a Registration will have to get registered separately for each of the States where he has a business operation and is liable to pay GST in terms of Sub-section (1) of Section 22 of the CGST/SGST Act.
Q 9. Whether a person having multiple business verticals in a state can obtain for different registrations? Ans. Yes. In terms of the proviso to Sub-Section (2) of Section 25, a person having multiple business verticals in a State may obtain a separate registration for each business vertical, subject to such conditions as may be prescribed. Q 10. Is there a provision for a person to get himself voluntarily registered though he may not be liable to pay GST? Ans. Yes. In terms of Sub-section (3) of Section 25, a person, though not liable to be registered under Section 22 may get himself registered voluntarily, and all provisions of this Act, as are applicable to a registered taxable person, shall apply to such person. Q 11. Is possession of a Permanent Account Number (PAN) mandatory for obtaining a Registration?
Ans. Yes. As per Section 25(6) of the CGST/SGST Act every
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person shall have a Permanent Account Number issued under the Income Tax Act,1961(43 of 1961) in order to be eligible for grant of registration. However as per the proviso to the aforesaid section 25(6), a person required to deduct tax under Section 51, may have, in lieu of a PAN, a Tax Deduction and Collection Account Number issued under the said Income Tax Act, in order to be eligible for grant of registration. Also, as per Section 25(7) PAN is not mandatory for a nonresident taxable person who may be granted registration on the basis of any other document as maybe prescribed.
Q 12. Whether the Department through the proper officer, can suo-moto proceed to register of a Person under this Act? Ans. Yes. In terms of sub-section (8) of Section 25, where a person who is liable to be registered under this Act fails to obtain registration, the proper officer may, without prejudice to any action which may be taken under this Act, or under any other law for the time being in force, proceed to register such person in the manner as is prescribed in the Registration rules. Q 13. Whether the proper officer can reject an Application for Registration?
Ans. Yes. In terms of sub-section 10 of section 25 of the CGST/SGST Act, the proper officer can reject an application for registration after due verification.
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Q 14. Whether the Registration granted to any person is permanent?
Ans. Yes, the registration Certificate once granted is permanent unless surrendered, cancelled, suspended or revoked.
Q 15. Is it necessary for the UN bodies to get registration under GST?
Ans. Yes. In terms of Section 25(9) of the CGST/SGST Act, all notified UN bodies, Consulate or Embassy of foreign countries and any other class of persons so notified would be required to obtain a unique identification number (UIN) from the GST portal. The structure of the said ID would be uniform across the States in conformity with GSTIN structure and the same will be common for the Centre and the States. This UIN will be needed for claiming refund of taxes paid on notified supplies of goods and services received by them, and for any other purpose as may be notified. Q 16. What is the responsibility of the taxable person supplying to UN bodies? Ans. The taxable supplier supplying to these organizations is expected to mention the UIN on the invoices and treat such supplies as supplies to another registered person (B2B) and the invoices of the same will be uploaded by the supplier.
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Q 17. Is it necessary for the Govt. Organization to get registration? Ans. A unique identification number (ID) would be given by the respective state tax authorities through GST portal to Government authorities / PSUs not making outwards supplies of GST goods (and thus not liable to obtain GST registration) but are making inter-state purchases.
Q 18. Who is a Casual Taxable Person?
Ans. Casual Taxable Person has been defined in Section 2 (20) of the CGST/SGST Act meaning a person who occasionally undertakes transactions involving supply of goods and/or services in the course or furtherance of business, whether as principal, or agent or in any other capacity, in a State or a Union territory where he has no fixed place of business.
Q 19. Who is a Non-resident Taxable Person?
Ans. In terms of Section 2(77) of the CGST/SGST Act, a nonresident taxable person means any person who occasionally undertakes transactions involving supply of goods and/or services whether as principal or agent or in any other capacity, but who has no fixed place of business or residence in India.
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Q 20. What is the validity period of the Registration certificate issued to a Casual Taxable Person and non- Resident Taxable person? Ans. In terms of Section 27(1) read with proviso thereto, the certificate of registration issued to a “casual taxable person” or a “non-resident taxable person” shall be valid for a period specified in the application for registration or ninety days from the effective date of registration, whichever is earlier. However, the proper officer, at the request of the said taxable person, may extend the validity of the aforesaid period of ninety days by a further period not exceeding ninety days. Q 21. Is there any Advance tax to be paid by a Casual Taxable Person and Non-resident Taxable Person at the time of obtaining registration under this Special Category?
Ans. Yes. While a normal taxable person does not have to make any advance deposit of tax to obtain registration, a casual taxable person or a non-resident taxable person shall, at the time of submission of application for registration is required, in terms of Section 27(2) read with proviso thereto, make an advance deposit of tax in an amount equivalent to the estimated tax liability of such person for the period for which the registration is sought. If registration is to be extended beyond the initial period of ninety days, an advance additional amount of tax equivalent to the estimated tax liability is to be deposited for the period for which the extension beyond ninety days is being sought. Q 22. Whether Amendments to the Registration
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Certificate is permissible? Ans. Yes. In terms of Section 28, the proper officer may, on the basis of such information furnished either by the registrant or as ascertained by him, approve or reject amendments in the registration particulars within a period of 15 common working days from the date of receipt of application for amendment. It is to be noted that permission of the proper officer for making amendments will be required for only certain core fields of information, whereas for the other fields, the certificate of registration shall stand amended upon submission of application in the GST common portal.
Q 23. Whether Cancellation Certificate is permissible?
of
Registration
Ans. Yes. Any Registration granted under this Act may be cancelled by the Proper Officer, in circumstances mentioned in Section 29 of the CGST/SGST Act. The proper officer may, either on his own motion or on an application filed, in the prescribed manner, by the registered taxable person or by his legal heirs, in case of death of such person, cancel the registration, in such manner and within such period as may be prescribed. As per the Registration Rules, an order for cancellation is to be issued within 30 days from the date of receipt of reply to SCN (in cases where the cancellation is proposed to be carried out suo moto by the proper officer) or from the date of receipt of application for cancellation (in case where the taxable person/legal heir applies for such cancellation) Q 24. Whether cancellation of Registration under
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CGST Act means cancellation under SGST Act also? Ans. Yes, the cancellation of registration under one Act (say CGST Act) shall be deemed to be a cancellation of registration under the other Act (i.e. SGST Act). (Section 29 (4)) Q 25. Can the proper Officer Cancel the Registration on his own? Ans. Yes, in certain circumstances specified under section 29(2) of the CGST/SGST Act, the proper officer can cancel the registration on his own. Such circumstances include contravention of any of the prescribed provisions of the CGST Act or the rules made there under, not filing return by a composition dealer for three consecutive tax periods or non-furnishing of returns by a regular taxpayer for a continuous period of six months, and not commencing business within six months from the date of voluntary registration. However, before cancelling the registration, the proper officer has to follow the principles of natural justice. (proviso to Section 29(2)(e))
Q 26. What happens when the registration is obtained by means of willful mis-statement, fraud or suppression of facts?
Ans. In such cases, the registration may be cancelled with retrospective effect by the proper officer. (Section 29(2)(e))
Q 27. Is there an option to take centralized registration for services under GST Law?
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Ans. No, the tax paper has to take separate registration in every state from where he makes taxable supplies. Q 28. If the taxpayer has different business verticals in one state, will he have to obtain separate registration for each such vertical in the state? Ans. No, however the taxpayer has the option to register such separate business verticals independently in terms of the proviso to Section 25(2) of the CGTST Act, 2017.
Q 29. Who is an ISD? Ans. ISD stands for Input Service Distributor and has been defined under Section 2(61) of the CGST/SGST Act. It is basically an office meant to receive tax invoices towards receipt of input services and further distribute the credit to supplier units (having the same PAN) proportionately. Q 30. Will ISD be required to be separately registered other than the existing tax payer registration? Ans. Yes, the ISD registration is for one office of the taxpayer which will be different from the normal registration. Q 31. Can a tax payer have multiple ISDs? Ans. Yes. Different offices of a tax payer can apply for ISD registration. Q 32. What could be the liabilities (in so far as registration is concerned) on transfer of a business?
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Ans. The transferee or the successor shall be liable to be registered with effect from such transfer or succession and he will have to obtain a fresh registration with effect from the date of such transfer or succession. (Section 22(3)).
Q 33. Whether all assesses / dealers who are already registered under existing central excise/service tax/ vat laws will have to obtain fresh registration?
Ans. No, GSTN shall migrate all such assessees/dealers to the GSTN network and shall issue a provisional registration certificate with GSTIN number on the appointed day, which after due verification by the departmental officers within six months, will be converted into final registration certificate. For converting the provisional registration to final registration the registrants will be asked to submit all requisite documents and information required for registration in a prescribed period of time. Failure to do so will result in cancellation of the provisional GSTIN number. The service tax assesses having centralized registration will have to apply afresh in the respective states wherever they have their businesses. Q 34. Whether the job worker will have to be compulsorily registered?
Ans. No, a Job worker is a supplier of services and will be obliged to take registration only when his turnover crosses the prescribed threshold of 20/10 Lakhs. Q 35. Whether the goods will be permitted to be
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supplied from the place of business of a job worker? Ans. Yes. But only in cases where the job worker is registered, or if not, the principal declares the place of business of the job worker as his additional place of business.
Q 36. At the time of registration will the assessee have to declare all his places of business? Ans. Yes. The principal place of business and place of business have been separately defined under section 2(89) & 2(85) of the CGST/SGST Act respectively. The taxpayer will have to declare the principal place of business as well as the details of additional places of business in the registration form.
Q 37. Is there any system to facilitate smaller dealers or dealers having no IT infrastructure?
Ans. In order to cater to the needs of tax payers who are not IT savvy, following facilities shall be made available: Tax Return Preparer(TRP): A taxable person may prepare his registration application /returns himself or can approach the TRP for assistance. TRP will prepare the said registration document / return in prescribed format on the basis of the information furnished to him by the taxable person. The legal responsibility of the correctness of information contained in the forms prepared by the TRP will rest with the taxable person only and the TRP shall not
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be liable for any errors or incorrect information. Facilitation Centre (FC): shall be responsible for the digitization and/or uploading of the forms and documents including summary sheet duly signed by the Authorized Signatory and given to it by the taxable person. After uploading the data on common portal using the ID and Password of FC, a print-out of acknowledgement will be taken and signed by the FC and handed over to the taxable person for his records. The FC will scan and upload the summary sheet duly signed by the Authorized Signatory.
Q 38. Is there any facility for digital signature in the GSTN registration?
Ans. Tax payers would have the option to sign the submitted application using valid digital signatures. There will be two options for electronically signing the application or other submissions- by e-signing through Aadhar number, or through DSC i.e. by registering the tax payer’s digital signature certificate with GST portal. However, companies or limited liability partnership entities will have to sign mandatorily through DSC only. Only level 2 and level 3 DSC certificates will be acceptable for signature purpose.
Q 39. What will be the time limit for the decision on the on line registration application?
Ans. If the information and the uploaded documents are found in order, the State and the Central authorities shall
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have to respond to the application within three common working days. If they communicate any deficiency or discrepancy in the application within such time, then the applicant will have to remove the discrepancy / deficiency within 7 days of such communication. Thereafter, for either approving the application or rejecting it, the State and the Central authorities will have 7 days from the date when the taxable person communicates removal of deficiencies. In case no response is given by the departmental authorities within the said time line, the portal shall automatically generate the registration.
Q 40. What will be the time of response by the applicant if any query is raised in the online application?
Ans. If during the process of verification, one of the tax authorities raises some query or notices some error, the same shall be communicated to the applicant and to the other tax authority through the GST Common Portal within 3 common working days. The applicant will reply to the query/rectify the error/ answer the query within a period of seven days from the date of receipt of deficiency intimation. On receipt of additional document or clarification, the relevant tax authority will respond within seven common working days from the date of receipt of clarification. Q 41. What is the process of refusal of registration? Ans. In case registration is refused, the applicant will be informed about the reasons for such refusal through a
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speaking order. The applicant shall have the right to appeal against the decision of the Authority. As per sub-section (2) of section 26 of the CGST Act, any rejection of application for registration by one authority (i.e. under the CGST Act / SGST Act) shall be deemed to be a rejection of application for registration by the other tax authority (i.e. under the SGST Act / UTGST Act/ CGST Act). Q 42. Will there be any communication related to the application disposal? Ans. The applicant shall be informed of the fact of grant or rejection of his registration application through an e-mail and SMS by the GST common portal. Jurisdictional details would be intimated to the applicant at this stage.
Q 43. Can the registration certificate be downloaded from the GSTN portal? Ans. In case registration is granted; applicant can download the Registration Certificate from the GST common portal.
Q 44. Can cancellation of registration order be revoked? Ans. Yes, but only in cases where the initial cancellation has been done by the proper officer suo moto, and not on the request of the taxable person or his legal heirs. A person whose registration has been cancelled suo moto can apply to the proper officer for revocation of cancellation of registration within 30 days from the date of communication of the cancellation order. The proper officer may within a period of 30 days from the date of receipt of application for
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revocation of cancellation or receipt of information/clarification, either revoke the cancellation or reject the application for revocation of cancellation of registration.
Q 45. Does cancellation of registration impose any tax obligations on the person whose registration is so cancelled? Ans. Yes, as per Section 29(5) of the CGST/SGST Act, every registered taxable person whose registration is cancelled shall pay an amount, by way of debit in the electronic cash ledger, equivalent to the credit of input tax in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock or capital goods or plant and machinery on the day immediately preceding the date of such cancellation or the output tax payable on such goods, whichever is higher. Q 46. What is the difference between casual and nonresident taxable persons? Ans. Casual and Non-resident taxable persons are separately defined in the CGST/SGST Act in Sections 2(20) and 2(77) respectively. Some of the differences are outlined below: Casual Taxable Person Occasional undertakes transactions involving supply of goods or services in a state or UT where he has no fixed place of business.
Non-resident Taxable Person Occasional undertakes transactions involving supply of goods or services but has no fixed place of business residence in India.
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Has a PAN Number
Do not have a PAN Number; A nonresident person, if having PAN number may take registration as a casual taxable person Separate application form for registration by non-resident taxable person viz GST REG-10 Business test absent in the definition
Same application form for registration as for normal taxable persons viz GST REG01 Has to undertake transactions in the course or furtherance of business Has to file normal GSTR-1, Has to file a separate GSTR-2 and GSTR-3 returns simplified return in the format GSTR-5 Can claim ITC of all inward Can get ITC only in supplies respect of import of goods and /or services.
****
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Meaning and Scope of Supply
Q 1. Q 1. GST?
What is the taxable event under
Ans. The taxable event under GST shall be the supply of goods or services or both made for consideration in the course or furtherance of business. The taxable events under the existing indirect tax laws such as manufacture, sale, or provision of services shall stand subsumed in the taxable event known as ‘supply’. Q 2. What is the scope of ‘supply’ under the GST law? Ans. The term ‘supply’ is wide in its import covers all forms of supply of goods or services or both that includes sale, transfer, barter, exchange, license, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business. It also includes import of service. The model GST law also provides for including certain transactions made without consideration within the scope of supply. Q 3.
What is a taxable supply?
Ans. A ‘taxable supply’ means a supply of goods or services or both which is chargeable to goods and services tax under the GST Act. Q 4. What are the necessary elements constitute supply under CGST/SGST Act?
that
Ans. In order to constitute a ‘supply’, the following elements are required to be satisfied, i.e.(i) t h e a c t i v i t y i n v o l v e s supply of goods or services or both;
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(ii) the supply is for a consideration unless otherwise specifically provided for; (iii) the supply is made in the course or furtherance of business; (iv) t h e supply is made in the taxable territory; (v) the supply is a taxable supply; and (vi) t h e s upply is made by a taxable person. Q 5. Can a transaction in which any one or more of the above criteria is not fulfilled, be still considered as supply under GST? Ans. Yes. Under certain circumstances such as import of services for a consideration whether or not in the course or furtherance of business (Section 3(1) (b)) or supplies made without consideration, specified under Schedule-I of CGST /SGST Act, where one or more ingredients specified in answer to question no.4 are not satisfied, it shall still be treated as supply for levy of GST. Q 6. Import of Goods is conspicuous by its absence in Section 3. Why? Ans. Import of goods is dealt separately under the Customs Act, 1962, wherein IGST shall be levied as additional duty of customs in addition to basic customs duty under the Customs Tariff Act, 1975. Q 7.
Are self-supplies taxable under GST?
Ans. Inter-state self-supplies such as stock transfers, branch transfers or consignment sales shall be taxable under IGST even though such transactions may not involve payment of consideration. Every supplier is liable to register under the GST law in the State or Union territory
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from where he makes a taxable supply of goods or services or both in terms of Section 22 of the model GST law. However, intra-state self-supplies are not taxable subject to not opting for registration as business vertical. Q 8. Whether transfer of title and/or possession is necessary for a transaction to constitute supply of goods? Ans. Title as well as possession both have to be transferred for a transaction to be considered as a supply of goods. In case title is not transferred, the transaction would be treated as supply of service in terms of Schedule II (1) (b). In some cases, possession may be transferred immediately but title may be transferred at a future date like in case of sale on approval basis or hire purchase arrangement. Such transactions will also be termed as supply of goods. Q 9. What do you mean by “supply made in the course or furtherance of business”? Ans. “Business” is defined under Section 2(17) include any trade, commerce, manufacture, profession, vocation etc. whether or not undertaken for a pecuniary benefit. Business also includes any activity or transaction which is incidental or ancillary to the aforementioned listed activities. In addition, any activity undertaken by the Central Govt. or a State Govt. or any local authority in which they are engaged as public authority shall also be construed as business. From the above, it may be noted that any activity undertaken included in the definition for furtherance or promoting of a business could constitute a supply under GST law. Q 10. An individual buys a car for personal use and after a year sells it to a car dealer. Will the
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transaction be a supply in terms of CGST/SGST Act? Give reasons for the answer. Ans. No, because supply is not made by the individual in the course or furtherance of business. Further, no input tax credit was admissible on such car at the time of its acquisition as it was meant for non-business use. Q 11. A dealer of air-conditioners p e r m a n e n t l y transfers an air conditioner from his stock in trade, for personal use at his residence. Will the transaction constitute a supply? Ans. Yes. As per Sl. No.1 of Schedule-I, permanent transfer or disposal of business assets where input as credit has been availed on such assets shall constitute a supply under GST even where no consideration is involved. Q 12. Whether provision of service or goods by a club or association or society to its members will be treated as supply or not? Ans. Yes. Provision of facilities by a club, association, society or any such body to its members shall be treated as supply. This is included in the definition of ‘business’ in section 2(17) of CGST/SGST Act. Q 13. What are the different types of supplies under the GST law? Ans. (i) Taxable and exempt supplies. (ii) Inter-State and Intra-State supplies, (iii) Composite and mixed supplies and (iv) Zero rated supplies. Q 14. What are inter-state supplies and intra-state supplies?
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Ans. Inter-state and intra-state supplies have specifically been defined in Section 7(1), 7(2) and 8(1), 8(2) of the IGST Act respectively. Broadly, where the location of the supplier and the place of supply are in same state it will be intrastate and where it is in different states it will be inter-state supplies. Q 15. Whether transfer of right to use goods will be treated as supply of goods or supply of service? Why? Ans. Transfer of right to use goods shall be treated as supply of service because there is no transfer of title in such supplies. Such transactions are specifically treated as supply of service in Schedule-II of CGST/SGST Act. Q 16. Whether Works contracts and Catering services will be treated as supply of goods or supply of services? Why? Ans. Works contracts and catering services shall be treated as supply of services as both are specified under Sl. No. 6 (a) and (b) in Schedule-II of the model GST law. Q 17. Whether supply of software would be treated as supply of goods or supply of services under GST law? Ans. Development, design, programming, customization, adaptation, upgradation, enhancement, implementation of information technology software shall be treated as supply of services as listed in Sl. No. 5 (2)(d) of Schedule –II of the model GST law. Q 18. Whether goods supplied on hire purchase basis will be treated as supply of goods or supply of services? Why? Ans. Supply of goods on hire purchase shall be treated
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as supply of goods as there is transfer of title, albeit at a future date. Q 19. What is a Composite Supply under CGST/ SGST/UTGST Act? Ans. Composite Supply means a supply made by a taxable person to a recipient comprising two or more supplies of goods or services, or any combination thereof, which are naturally bundled and supplied in conjunction with each other in the ordinary course of business, one of which is a principal supply. For example, where goods are packed and transported with insurance, the supply of goods, packing materials, transport and insurance is a composite supply and supply of goods is the principal supply. Q 20. How will tax liability on a composite supply be determined under GST? Ans. A composite supply comprising two or more supplies, one of which is a principal supply, shall be treated as a supply of such principal supply. Q 21. What is a mixed supply? Ans. Mixed Supply means two or more individual supplies of goods or services or any combination thereof, made in conjunction with each other by a taxable person for a single price where such supply does not constitute a composite supply. For example, a supply of package consisting of canned foods, sweets, chocolates, cakes, dry fruits, aerated drink and fruit juice when supplied for a single price is a mixed supply. Each of these items can be supplied separately and it is not dependent on any other. It shall not be a mixed supply if these items are supplied separately.
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Q 22. How will tax liability on a mixed supply be determined under GST? Ans. A mixed supply comprising two or more supplies shall be treated as supply of that particular supply which attracts the highest rate of tax. Q 23. Are there any activities which are treated as neither a supply of goods nor a supply of services? Ans. Yes. Schedule-III of the model GST law lists certain activities such as (i) services by an employee to the employer in the course of or in relation to his employment, (ii) services by any Court or Tribunal established under any law, (iii) functions performed by members of Parliament, State Legislatures, members of the local authorities, Constitutional functionaries (iv) services of funeral, burial, crematorium or mortuary and (v) sale of land and (vi), actionable claims other than lottery, betting and gambling shall be treated neither a supply of goods or supply of services. Q 24. What is meant by zero rated supply under GST? Ans. Zero rated supply means export of goods and/or services or supply of goods and/or services to a SEZ developer or a SEZ Unit. Q 25. Will import of services without consideration be taxable under GST? Ans. As a general principle, import of services without consideration will not be considered as supply under GST
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in terms of Section 3. However, import of services by a taxable person from a related person or from any of his other establishments outside India, in the course or furtherance of business, even without consideration will be treated as supply in terms of Sl. No.4 of Schedule I. ****
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5. Q 1.
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Time of Supply What is time of supply?
Ans. The time of supply fixes the point when the liability to charge GST arises. It also indicates when a supply is deemed to have been made. The CGST/SGST Act provides separate time of supply for goods and services. Q 2. When does the liability to pay GST arise in respect of supply of goods and Services? Ans. Section12 & 13 of the CGST/SGST Act provides for time of supply of goods. The time of supply of goods shall be the earlier of the following namely, (i) the date of issue of invoice by the supplier or the last date on which he is required under Section 28, to issue the invoice with respect to the supply; or (ii) the date on which the supplier receives the payment with respect to the supply. Q 3. What is time of supply in case of supply of vouchers in respect of goods and services? Ans. The time of supply of voucher in respect of goods and services shall be; a) the date of issue of voucher, if the supply is identifiable at that point; or b) the date of redemption of voucher in all other cases. Q 4. Where it is not possible to determine the time of supply in terms of sub-section 2, 3, 4 of Section 12 or that of Section 13 of CGST/SGST Act, how will time of supply be determined? Ans. There is a residual entry in Section 12(5) as well as 13 (5) which says that if periodical return has to be filed, then the due date of filing of such periodical return shall
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be the time of supply. In other cases, it will be the date on which the CGST/SGST/IGST is actually paid. Q 5.
What does “date of receipt of payment” mean?
Ans. It is the earliest of the date on which the payment is entered in the books of accounts of the supplier or the date on which the payment is credited to his bank account. Q 6. Suppose, part advance payment is made or invoice issued is for part payment, whether the time of supply will cover the full supply? Ans. No. The supply shall be deemed to have been made to the extent it is covered by the invoice or the part payment. Q 7. What is the time of supply of goods in case of tax payable under reverse charge? Ans. The time of supply will be the earliest of the following dates: a)
date of receipt of goods; or
b)
date on which payment is made; or
c) the date immediately following 30 days from the date of issue of invoice by the supplier. Q 8. What is the time of supply of service in case of tax payable under reverse charge? Ans. The time of supply will be the earlier of the following dates: a) date on which payment is made; or b)
the date immediately following sixty days from the date of issue of invoice by the supplier.
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Q 9. What is the time of supply applicable with regard to addition in the value by way of interest, late fee or penalty or any delayed payment of consideration? Ans. The time of supply with regard to an addition in value on account of interest, late fee or penalty or delayed consideration shall be the date on which the supplier receipts such additional consideration. Q 10. Is there any change in time of supply, where supply is completed prior to or after change in rate of tax? Ans. Yes. apply.
In such cases provisions of Section 14 will
Q 11. What is the time of supply, where supply is completed prior to change in rate of tax? Ans.
In such cases time of supply will be (i)
(ii)
where the invoice for the same has been issued and the payment is also received after the change in rate of tax, the time of supply shall be the date of receipt of payment or the date of issue of invoice, whichever is earlier; or where the invoice has been issued prior to change in rate of tax but the payment is received after the change in rate of tax, the time of supply shall be the date of issue of invoice; or
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where the payment is received before the change in rate of tax, but the invoice for the same has been issued after the change in rate of tax, the time of supply shall be the date of receipt of payment;
Q 12. What is the time of supply, where supply is completed after to change in rate of tax? Ans.
In such cases time of supply will be (i)
(ii)
(iii)
where the payment is received after the change in rate of tax but the invoice has been issued prior to the change in rate of tax, the time of supply shall be the date of receipt of payment; or where the invoice has been issued and the payment is received before the change in rate of tax, the time of supply shall be the date of receipt of payment or date of issue of invoice, whichever is earlier; or where the invoice has been issued after the change in rate of tax but the payment is received before the change in rate of tax, the time of supply shall be the date of issue of invoice
Q 13. Let’s say there was increase in tax rate from 18% to 20% w.e.f.1.6.2017. What is the tax rate applicable when services provided and invoice issued before change in rate in April 2017, but payment received after change in rate in June2017? Ans. The old rate of 18% shall be applicable as services are provided prior to 1.6.2017. Q 14. Let’s say there was increase in tax rate from 18% to 20% w.e.f. 1.6.2017. What is the tax rate
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applicable when goods are supplied and invoice issued after change in rate in June 2017, but full advance payment was already received in April 2017? Ans. The new rate of 20% shall be applicable as g oods ar e su ppl ie d an d in v oi ce i ssu ed aft er 1. 6.2017 Q 15. What is the time period within which invoice has to be issued for supply of Goods? Ans. As per Section 28 of CGST/SGST Act a registered taxable person shall issue a tax invoice showing description, quantity and value of goods, tax charged thereon and other prescribed particulars, before or at the time of (a) removal of goods for supply to the recipient, where supply involves movement of goods or (b) delivery of goods or making available thereof to the recipient in other cases. Q 16. What is the time period within which invoice has to be issued for supply of Services? Ans. As per Section 28 of CGST/SGST Act a registered taxable person shall, before or after the provision of service, but within a period prescribed in this behalf, issue a tax invoice showing description, value of goods, tax payable thereon and other prescribed particulars. Q 17. What is the time period within which invoice has to be issued in a case involving continuous supply of goods? Ans.
In case of continuous supply of goods, where
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successive statements of accounts or successive payments are involved, the invoice shall be issued before or at the time each such statement is issued or, as the case may be, each such payment is received. Q 18. What is the time period within which invoice has to be issued in a case involving continuous supply of services? Ans. In case of continuous supply of services, (a) where the due date of payment is ascertainable from the contract, the invoice shall be issued before or after the payment is liable to be made by the recipient but within a period prescribed in this behalf whether or not any payment has been received by the supplier of the service; (b) where the due date of payment is not ascertainable from the contract, the invoice shall be issued before or after each such time when the supplier of service receives the payment but within a period prescribed in this behalf; (c) where the payment is linked to the completion of an event, the invoice shall be issued before or after the time of completion of that event but within a period prescribed in this behalf.
Q 19. What is the time period within which invoice has to be issued where the goods being sent or taken on approval for sale? Ans. The invoice in respect of goods sent or taken on approval for sale or return shall be issued before or at the time of supply or six months from the date of approval, whichever is earlier.
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Valuation in GST
Q 1. What is the value of taxable supply to be adopted for the levy of GST? Ans. The value of taxable supply of goods and services shall ordinarily be ‘the transaction value’ which is the price paid or payable, when the parties are not related and price is the sole consideration. Section 15 of the CGST/SGST Act further elaborates various inclusions and exclusions from the ambit of transaction value. For example, the transaction value shall not include refundable deposit, discount allowed subject to certain conditions before or at the time of supply. Q 2.
What is transaction value?
Ans. Transaction value refers to the price actually paid or payable for the supply of goods and or services where the supplier and the recipient are not related and price is the sole consideration for the supply. It includes any amount which the supplier is liable to pay but which has been incurred by the recipient of the supply. Q 3. Are there separate valuation provisions for CGST, SGST and IGST and for Goods and Services? Ans. No, section 15 is common for all three taxes and also common for goods and services. Q 4. Is contract price not sufficient to determine valuation of supply? Ans. Contract price is more specifically referred to as ‘transaction value’ and that is the basis for computing tax. However, when the price is influenced by factors like relationship of parties or where certain transactions are deemed to be supply, which do not have a price, the value has to be determined in accordance with the GST Valuation Rules.
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Q 5. Is reference to GST Valuation Rules required in all cases? Ans. No. Reference to GST Valuation Rules is required only in cases where value cannot be determined under subsection (1) of Section 15. Q 6. Can the transaction value declared under section 15(1) be accepted? Ans. Yes, it can be accepted after examining for inclusions in section 15(2). Furthermore, the transaction value can be accepted even where the supplier and recipient are related, provided the relationship has not influenced the price. Q 7. Whether post-supply discounts or incentives are to be included in the transaction value? Ans. Yes. where the post-supply discount is established as per the agreement which is known at or before the time of supply and where such discount specifically linked to the relevant invoice and the recipient has reversed input tax credit attributable to such discount, the discount is allowed as admissible deduction under Section 15 of the model GST law. Q 8. Whether pre-supply discounts allowed before or at the time of supply are includible in the transaction value? Ans. No, provided it is allowed in the course of normal trade practice and has been duly recorded in the invoice. Q 9. When are the provisions Valuation Rules applicable?
of
the
Ans. Valuation Rules are applicable when (i) consideration either wholly or in part not in money terms; (ii) parties are related or supply by any specified category of supplier; and
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(iii) transaction value declared is not reliable. Q 10. What are the inclusions specified in Section 15(2) which could be added to Transaction Value? Ans. The inclusions specified in Section15 (2) which could be added to transaction value are as follows: a) Any taxes, duties, cesses, fees and charges levied under any statute, other than the SGST/CGST Act and the Goods and Services Tax (Compensation to the States for Loss of Revenue) Act, 2016, if charged separately by the supplier to the recipient; b) 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 goods and/or services; c) Incidental expenses, such as commission and packing, charged by the supplier to the recipient of a supply, including any amount charged for anything done by the supplier in respect of the supply of goods and/or services at the time of, or before delivery of the goods or as the case may be supply of the services; d) Interest or late fee or penalty for delayed payment of any consideration for any supply; and e) Subsidies directly linked to the price excluding subsidies provided by the Central and State Government.
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GST Payment of Tax
Q 1. What are the Payments to be made in GST regime? Ans. In the GST regime, for any intra-state supply, taxes to be paid are the Central GST (CGST), going into the account of the Central Government) and the State/UT GST (SGST, going into the account of the concerned State Government). For any inter-state supply, tax to be paid is Integrated GST (IGST) which will have components of both CGST and SGST. In addition, certain categories of registered persons will be required to pay to the government account Tax Deducted at Source (TDS) and Tax Collected at Source (TCS). In addition, wherever applicable, Interest, Penalty, Fees and any other payment will also be required to be made. Q 2.
Who is liable to pay GST?
Ans. In general, the supplier of goods or services is liable to pay GST. However, in specified cases like imports and other notified supplies, the liability may be cast on the recipient under the reverse charge mechanism. Further, in some notified cases of intra-state supply of services, the liability to pay GST may be cast on e-commerce operators through which such services are supplied. Also Government Departments making payments to vendors above a specified limit [2.5 lakh under one contract as per S.51(1)(d)] are required to deduct tax (TDS) and E-commerce operators are required to collect tax (TCS) on the net value [i.e. aggregate value of taxable supplies of goods and/or services but excluding such value of services on which the operator is made liable to pay GST under Section 9(5) of the CGST Act, 2017] of supplies made through them and deposit it with the Government.
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When does liability to pay GST arises?
Ans. Liability to pay arises at the time of supply of Goods as explained in Section 12 and at the time of supply of services as explained in Section13. The time is generally the earliest of one of the three events, namely receiving payment, issuance of invoice or completion of supply. Different situations envisaged and different tax points have been explained in the aforesaid sections. Q 4. What are the main features of GST payment process? Ans. The payment processes under GST Act(s) have the following features: • Electronically generated challan from GSTN Common Portal in all modes of payment and no use of manually prepared challan; • Facilitation for the tax payer by providing hassle free, anytime, anywhere mode of payment of tax; •
Convenience of making payment online;
•
Logical tax collection data in electronic format;
• Faster remittance of tax revenue to the Government Account; •
Paperless transactions;
•
Speedy Accounting and reporting;
•
Electronic reconciliation of all receipts;
•
Simplified procedure for banks
•
Warehousing of Digital Challan.
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How can payment be done?
Ans. Payment can be done by the following methods: (i) Through debit of Credit Ledger of the tax payer maintained on the Common Portal – ONLY Tax can be paid. Interest, Penalty and Fees cannot be paid by debit in the credit ledger. Tax payers shall be allowed to take credit of taxes paid on inputs (input tax credit) and utilize the same for payment of output tax. However, no input tax credit on account of CGST shall be utilized towards payment of SGST and vice versa. The credit of IGST would be permitted to be utilized for payment of IGST, CGST and SGST in that order. (ii) In cash by debit in the Cash Ledger of the tax payer maintained on the Common Portal. Money can be deposited in the Cash Ledger by different modes, namely, E-Payment (Internet Banking, Credit Card, Debit Card); Real Time Gross Settlement (RTGS)/ National Electronic Fund Transfer (NEFT); Over the Counter Payment in branches of Banks Authorized to accept deposit of GST. Q 6. When is payment of taxes to be made by the Supplier? Ans. Payment of taxes by the normal tax payer is to be done on monthly basis by the 20th of the succeeding month. Cash payments will be first deposited in the Cash Ledger and the tax payer shall debit the ledger while making payment in the monthly returns and shall reflect the relevant debit entry number in his return. As mentioned earlier, payment can also be debited from the Credit Ledger. Payment of taxes for the month of March shall be paid by the 20th of April. Composition tax payers will need to pay tax on
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quarterly basis. Q 7. Whether time limit for payment of tax can be extended or paid in monthly installments? Ans. No, this is not permitted in case of self-assessed liability. In other cases, competent authority has been empowered to extend the time period or allow payment in instalments. (Section 80 of the CGST/SGST Act). Q 8. What happens if the taxable person files the return but does not make payment of tax? Ans. In such cases, the return is not considered as a valid return. Section 2(117) defines a valid return to mean a return furnished under sub-section (1) of section 39 on which self-assessed tax has been paid in full. It is only the valid return that would be used for allowing input tax credit (ITC) to the recipient. In other words, unless the supplier has paid the entire self-assessed tax and filed his return and the recipient has filed his return, the ITC of the recipient would not be confirmed. Q 9. Which date is considered as date of deposit of the tax dues – Date of presentation of cheque or Date of payment or Date of credit of amount in the account of government? Ans. It is the date of credit to the Government account.
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Q 10. What are E-Ledgers?
Ans. Electronic Ledgers or E-Ledgers are statements of cash and input tax credit in respect of each registered taxpayer. In addition, each taxpayer shall also have an electronic tax liability register. Once a taxpayer is registered on Common Portal (GSTN), two e-ledgers (Cash &Input Tax Credit ledger) and an electronic tax liability register will be automatically opened and displayed on his dash board at all times.
Q 11. What is a tax liability register? Ans. Tax Liability Register will reflect the total tax liability of a taxpayer (after netting) for the particular month. Q 12. What is a Cash Ledger? Ans. The cash ledger will reflect all deposits made in cash, and TDS/TCS made on account of the taxpayer. The information will be reflected on real time basis. This ledger can be used for making any payment on account of GST. Q 13. What is an ITC Ledger? Ans. Input Tax Credit as self-assessed in monthly returns will be reflected in the ITC Ledger. The credit in this ledger can be used to make payment of TAX ONLY and not other amounts such as interest, penalty, fees etc. Q 14. What is the linkage between GSTN and the authorized Banks?
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Ans. There will be real time two-way linkage between the GSTN and the Core Banking Solution (CBS) of the Bank. CPIN is automatically routed to the Bank via electronic string for verification and receiving payment and a challan identification number (CIN) is automatically sent by the Bank to the Common Portal confirming payment receipt. No manual intervention will be involved in the process by any one including bank cashier or teller or the tax payer.
Q 15. Can a tax payer generate challan in multiple sittings?
Ans. Yes, a taxpayer can partially fill in the challan form and temporarily “save” the challan for completion at a later stage. A saved challan can be “edited” before finalization. After the tax payer has finalized the challan, he will generate the challan, for use of payment of taxes. The remitter will have option of printing the challan for his record.
Q 16. Can a challan generated online be modified?
Ans. No. After logging into GSTN portal for generation of challan, payment particulars have to be fed in by the tax payer or his authorized person. He can save the challan midway for future updation. However once the challan is finalized and CPIN generated, no further changes can be made to it by the taxpayer.
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Q 17. Is there a validity period of challan?
Ans. Yes, a challan will be valid for fifteen days after its generation and thereafter it will be purged from the System. However, the tax payer can generate another challan at his convenience. Q 18. What is a CPIN? Ans. CPIN stands for Common Portal Identification Number (CPIN) given at the time of generation of challan. It is a 14-digit unique number to identify the challan. As stated above, the CPIN remains valid for a period of 15 days. Q 19. What is a CIN and what is its relevance? Ans. CIN stands for Challan Identification Number. It is a 17-digit number that is 14-digit CPIN plus 3-digit Bank Code. CIN is generated by the authorized banks/ Reserve Bank of India (RBI) when payment is actually received by such authorized banks or RBI and credited in the relevant government account held with them. It is an indication that the payment has been realized and credited to the appropriate government account. CIN is communicated by the authorized bank to taxpayer as well as to GSTN. Q 20. What is the sequence of payment of tax where that taxpayer has liabilities for previous months also? Ans. Section 49(8) prescribes an order of payment where the taxpayer has tax liability beyond the current return period. In such a situation, the order of payment to be followed is: First self-assessed tax and other dues for the previous period; thereafter self-assessed tax and ot he r
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d u e s for the current period; and thereafter any other amounts payable including any confirmed demands under section 73 or 74. This sequence has to be mandatorily followed. Q 21. What does the expression “Other dues” referred to above mean? Ans. The expression “other dues” means interest, penalty, fee or any other amount payable under the Act or the rules made thereunder. Q 22. What is an E-FPB? Ans. E-FPB stands for Electronic Focal Point Branch. These are branches of authorized banks which are authorized to collect payment of GST. Each authorized bank will nominate only one branch as its E-FPB for pan India Transactions. The E-FPB will have to open accounts under each major head for all governments. Total 38 accounts (one each for CGST, IGST and one each for SGST for each State/UT Govt.) will have to be opened. Any amount received by such E-FPB towards GST will be credited to the appropriate account held by such EFPB. For NEFT/RTGS Transactions, RBI will act as E-FPB. Q 23. What is TDS? Ans. TDS stands for Tax Deducted at Source (TDS). As per section 51, this provision is meant for Government and Government undertakings and other notified entities making contractual payments w h e r e t o t a l value of such supply under a contract e x c e e d s Rs. 2.5 Lakhs to suppliers. While making any
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payments under such contracts, the concerned Government/authority shall deduct 1% of the total payment made and remit it into the appropriate GST account. Q 24. How will the Supplier account for this TDS? while filing his return? Ans. Any amount shown as TDS will be reflected in the electronic cash ledger of the concerned supplier. He can utilize this amount towards discharging his liability towards tax, interest fees and any other amount. Q 25. How will the TDS Deductor account for such TDS? Ans. TDS Deductor will account for such TDS in the following ways: 1.
Such deductors needs to get compulsorily registered under section 24 of the CGST/SGST Act.
2.
They need to remit such TDS collected by the 10th day of the month succeeding the month in which TDS was collected and reported in GSTR 7.
3.
The amount deposited as TDS will be reflected in the electronic cash ledger of the supplier.
4.
They need to issue certificate of such TDS to the deductee within 5 days of deducting TDS failing which fees of Rs. 100 per day subject to maximum of Rs. 5000/- will be payable by such deductor.
Q 26. What is Tax Collected at Source (TCS)? Ans. This provision is applicable only for E-Commerce Operator under section 52 of CGST/SGST Act. Every ECommerce Operator, not being an agent, needs to
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withhold an amount calculated at the rate not exceeding one percent of the “net value of taxable supplies” made through it where the consideration with respect to such supplies is to be collected by the operator. Such withheld amount is to be deposited by such E-Commerce Operator to the appropriate GST account by the 10th of the next month. The amount deposited as TCS will be reflected in the electronic cash ledger of the supplier. Q 27. What does the expression “Net value of taxable supplies” mean? Ans. The expression “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services, other than services notified under Section 9(5), made during any month by all registered taxable persons through the operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said month. Q 28. Is the pre-registration of credit card necessary in the GSTN portal for the GST payment? Ans. Yes. The taxpayer would be required to pre-register his credit card, from which the tax payment is intended, with the Common Portal maintained on GSTN. GSTN may also attempt to put in a system with banks in getting the credit card verified by taking a confirmation from the credit card service provider. The payments using credit cards can therefore be allowed without any monetary limit to facilitate ease of doing business. ****
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Electronic Commerce
Q 1. What is Electronic Commerce? Ans. Electronic Commerce has been defined to mean the supply o f goods or services or both, including digital products over digital or electronic network. Q 2. Who is an e-commerce operator? Ans. Electronic Commerce Operator has been defined to mean any person who owns, operates or manages digital or electronic facility or platform for electronic commerce. Q 3. Is it mandatory for e-commerce operator to obtain registration? Ans. Yes. The benefit of threshold exemption is not available to e-commerce operators and they would be liable to be registered irrespective of the value of supply made by them. Q 4. Whether a supplier of goods or services supplying through e-commerce operator would be entitled to threshold exemption? Ans. No. The threshold exemption is not available to such suppliers and they would be liable to be registered irrespective of the value of supply made by them. This requirement, however, is applicable only if the supply is made through such electronic commerce operator who is required to collect tax at source. Q 5. Will an e-commerce operator be liable to pay tax in respect of supply of goods or services made through it, instead of actual supplier?
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Ans. Yes, but only in case of certain notified services. In such cases tax shall be paid by the electronic commerce operator if such services are supplied through it and all the provisions of the Act shall apply to such electronic commerce operator as if he is the person liable to pay tax in relation to supply of such services.
Q 6. Will threshold exemption be available to electronic commerce operators liable to pay tax on notified services? Ans. No. Threshold exemption is not available to ecommerce operator who are require to pay tax on notified services provided through them. Q 7. What is Tax Collection at Source (TCS)? Ans. The e-commerce operator is required to collect an amount calculated at the rate not exceeding one percent of the net value of taxable supplies made through it, where the consideration with respect to such supplies is to be collected by such operator. The amount so collected is called as Tax Collection at Source (TCS). Q 8. It is very common that customers of ecommerce companies return goods. How these returns are going to be adjusted? Ans. An e-commerce company is required to collect tax only on the net value of taxable supplies. In other words, value of the supplies which are returned are adjusted in the aggregate value of taxable supplies.
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Q 9. What is meant by “net value of taxable supplies”? Ans. The “net value of taxable supplies” means the aggregate value of taxable supplies of goods or services or both, other than the services on which entire tax is payable by the e-commerce operator, made during any month by all registered persons through such operator reduced by the aggregate value of taxable supplies returned to the suppliers during the said mont h. Q 10. Is every e-commerce operator required to collect tax on behalf of actual supplier? Ans. Yes, every e-commerce operator is required to collect tax where consideration with respect to the supply is being collected by the e-commerce operator. Q 11. At what time should the e-commerce operator make such collection? Ans. The e-commerce operator should make the collection during the month in which supply was made. Q 12. What is the time within which such TCS is to be remitted by the e-commerce operator to Government account? Ans. The amount collected by the operator is to be paid to appropriate government within 10 days after the end of the month in which amount was so collected. Q 13. How can actual suppliers claim credit of this TCS?
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Ans. The amount of TCS deposited by the operator with the appropriate government will be reflected in the cash ledger of the actual registered supplier (on whose account such collection has been made) on the basis of the statement filed by the operator. The same can be used at the time of discharge of tax liability in respect of the supplies by the actual supplier. Q 14. Is the e-commerce operator required to submit any statement? What are the details that are required to be submitted in the statement? Ans. Yes, every operator is required to furnish a statement, electronically, containing the details of outward supplies of goods or services effected through it, including the supplies of goods or services returned through it, and the amount collected by it as TCS during a month within ten days after the end of such month. The operator is also required to file an annual statement by 31st day of December following the end of the financial year in which the tax was collected. Q 15. What is the concept of matching in e-commerce provisions and how it is going to work? Ans. The details of supplies and the amount collected during a calendar month, and furnished by every operator in his statement will be matched with the corresponding details of outward supplies furnished by the concerned supplier in his valid return for the same calendar month or any preceding calendar month. Where the details of outward supply, on which the tax has been collected, as declared by the operator in his statement do not match with the corresponding details declared by the supplier
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the discrepancy shall be communicated to both persons. Q 16. What will happen if the details remain mismatched? Ans. The value of a supply relating to any payment in respect of which any discrepancy is communicated and which is not rectified by the supplier in his valid return for the month in which discrepancy is communicated shall be added to the output liability of the said supplier, for the calendar month succeeding the calendar month in which the discrepancy is communicated. The concerned supplier shall, in whose output tax liability any amount has been added shall be liable to pay the tax payable in respect of such supply along with interest on the amount so added from the date such tax was due till the date of its payment. Q 17. Are there any additional powers to tax officers available? Ans. Any authority not below the rank of Deputy Commissioner may issue a notice to the electronic operator to furnish specified details within a period of 15 working days from the date of service of such notice. ****
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Job Work
Q 1. Q 1. work?
What is job
Ans. Job work means undertaking any treatment or process by a person on goods belonging to another registered taxable person. The person who is treating or processing the goods belonging to other person is called ‘job worker’ and the person to whom the goods belongs is called ‘principal’. This definition is much wider than the one given in Notification No. 214/86 – CE dated 23rd March, 1986. In the said notification, job work has been defined in such a manner so as to ensure that the activity of job work must amount to manufacture. Thus the definition of job work itself reflects the change in basic scheme of taxation relating to job work in the proposed GST regime. Q 2. Whether goods sent by a taxable person to a job worker will be treated as supply and liable to GST? Why? Ans. It will be treated as a supply as supply includes all forms of supply such as sale, transfer, etc. However, the registered taxable person (the principal), under intimation and subject to such conditions as may be prescribed send any inputs and/or capital goods, without payment of tax, to a job worker for job work and from there subsequently to another job worker(s) and shall either bring back such inputs/capital goods after completion of job work or otherwise within 1 year/3years of their being sent out or supply such inputs/capital goods after completion of job work or otherwise within 1 year / 3 years of their being sent out, from the place of business of a job worker on payment of tax within India or with or without payment of
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tax for export. Q 3. Is a job worker required to take registration? Ans. Yes, as job work is a service, the job worker would be required to obtain registration if his aggregate turnover exceeds the prescribed threshold. Q 4. Whether the goods of principal directly supplied from the job worker’s premises will be included in the aggregate turnover of the job worker? Ans. No. It will be included in the aggregate turnover of the principal. However, the value of goods or services used by the job worker for carrying out the job work will be included in the value of services supplied by the job worker. Q 5. Can a principal send inputs and capital goods directly to the premises of job worker without bringing it to his premises? Ans. Yes, the principal is allowed to do so. The input tax credit of tax paid on inputs or capital goods can also be availed by the principal in such a scenario. The inputs or capital goods must be received back within one year or three years respectively failing which the original transaction would be treated as supply and the principal would be liable to pay tax accordingly. Q 6. Can the principal supply the goods directly from the premises of the job worker without bringing it back to his own premises? Ans. Yes. But the principal should have declared the premises of an unregistered job worker as his additional place of business. If the job worker is a registered person then goods can be supplied directly from the premises of
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the job worker. The Commissioner may also notify goods in which case goods sent for job work can be directly supplied from the premises of the job worker. Q 7. Under what circumstances can the principal directly supply goods from the premises of job worker without declaring the premises of job worker as his additional place of business? Ans. The goods can be supplied directly from the place of business of job worker without declaring it as additional place of business in two circumstances namely where the job worker is a registered taxable person or where the principal is engaged in supply of such goods as may be notified by the Commissioner. Q 8. What are the provisions concerning taking of ITC in respect of inputs/capital goods sent to a job worker? Ans. Principal shall be entitled to take credit of taxes paid on inputs or capital goods sent to a job worker whether sent after receiving them at his place of business or even when such the inputs or capital goods are directly sent to a job worker without their being first brought to his place of business. However, the inputs or capital goods, after completion of job work, are required to be received back or supplied from job worker’s premises, as the case may be, within a period of one year or three years of their being sent out. Q 9. What happens when the inputs or capital goods are not received back or supplied from the place of business of job worker within prescribed time period? Ans. If the inputs or capital goods are not received back by the principal or are not supplied from the place of
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business of job worker within the prescribed time limit, it would be deemed that such inputs or capital goods had been supplied by the principal to the job worker on the day when the said inputs or capital goods were sent out by the principal (or on the date of receipt by the job worker where the inputs or capital goods were sent directly to the place of business of job worker). Thus the principal would be liable to pay tax accordingly. Q 10. Some capital goods like jigs and fixtures are non -usable aft er their use and normally sold as scrap. What is t he treatment of such it ems in job work provisions? Ans. The condition of bringing back capital goods within three years is not applicable to moulds, dies, jigs and fixtures or tools. Q 11. What would be treatment of the waste and scrap generated during the job work? Ans. 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. Q 12. Whether intermediate goods can also be sent for job work? Ans. Yes. 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.
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Q 13. Who is responsible for the maintenance of proper accounts relat ed t o j ob work? Ans. It is completely the responsibility of the principal to maintain proper accounts of job work related inputs and capital goods. Q 14. Are the provisions of job work applicable to all categories of goods? Ans. No. The provisions relating to job work are applicable only when registered taxable person intends to send taxable goods. In other words, these provisions are not applicable to exempted or non-taxable goods or when the sender is a person other than registered taxable person. Q 15. Is it compulsory that job work provisions should be followed by the principal? Ans. No. The principal can send the inputs or capital goods after payment of GST without following the special procedure. In such a case, the job-worker would take the input tax credit and supply back the processed goods (after completion of job-work) on payment of GST. Q 16. Should job worker and principal be located in same State or Union territory? Ans. No this is not necessary as provisions relating to job work have been adopted in the IGST Act as well as in UTGST Act and therefore job-worker and principal can be located either is same State or in same Union Territory or in different States or Union Territories.
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10. Input Tax Credit Q 1. What is input tax? Ans. Input tax means the central tax (CGST), State tax (SGST), integrated tax (IGST) or Union territory tax (UTGST) charged on supply of goods or services or both made to a registered person. It also includes tax paid on reverse charge basis and integrated tax goods and services tax charged on import of goods. It does not include tax paid under composition levy. Q 2. Can GST paid on reverse charge basis be considered as input tax? Ans. Yes. The definition of input tax includes the tax payable under the reverse charge. Q 3. Does input tax includes tax (CGST/IGST/SGST) paid on input goods, input services and capital goods? Ans. Yes, it includes taxes paid on input goods, input services and capital goods. Credit of tax paid on capital goods is permitted to be availed in one instalment.
Q 4. Is credit of all input tax charged on supply of goods or services allowed under GST? Ans. A registered person is entitled to take credit of input tax charged on supply of goods or services or both to him which are used or intended to be used in the course or furtherance of business, subject to other conditions and restrictions.
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Q 5. What are the obtaining ITC?
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conditions
necessary
for
Ans. Following four conditions are to be satisfied by the registered taxable person for obtaining ITC: (a)
he is in possession of tax invoice or debit note or such other tax paying documents as may be prescribed;
(b) he has received the goods or services or both; (c)
the supplier has actually paid the tax charged in respect of the supply to the government; and
(d)
he has furnished the return under section 39.
Q 6. Where the goods against an invoice are received in lots or instalments, how will a registered person be entitled to ITC? Ans. The registered person shall be entitled to the credit only upon receipt of the last lot or installment. Q 7. Can a person take input tax credit without payment of consideration for the supply along with tax to the supplier? Ans. Yes, the recipient can take ITC. But he is required to pay the consideration along with tax within 180 days from the date of issue of invoice. This condition is not applicable where tax is payable on reverse charge basis. Q 8. What would happen of the ITC taken by the registered person if he has not paid the consideration along with tax within 180 days from the date of issue of invoice? Ans. The amount of ITC would be added to output tax liability
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of the person. He would also be required to pay interest. However, he can take ITC again on payment of consideration and tax. Q 9. Who will get the ITC where goods have been delivered to a person other than taxable person (‘bill to’- ‘ship to ’scenarios)? Ans. It would be deemed that the registered person has received the goods when the goods have been delivered to a third party on the direction of such taxable person. So ITC will be available to the person on whose order the goods are delivered to third person. Q 10. What is the time limit for taking ITC and reasons therefor? Ans. A registered person cannot take ITC in respect of any invoice or debit note for supply of goods or services after the due date for furnishing the return under section 39 for the month of September following the end of financial year to which such invoice/invoice relating to debit note pertains or furnishing of the relevant annual return, whichever is earlier. So, the upper time limit for taking ITC is 20th October of the next FY or the date of filing of annual return whichever is earlier. The underlying reasoning for this restriction is that no change in return is permitted after September of next FY. If annual return is filed before the month of September, then no change can be made after filing of annual return. Q 11. Where the registered taxable person has claimed depreciation on the tax component of the cost of capital goods under the provisions of the Income Tax Act,1961, will ITC be allowed in such cases?
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Ans. The input tax credit shall not be allowed on the said tax component in respect of which depreciation has been claimed. Q 12. Is credit of tax paid on every input used for supply of taxable goods or services or both is allowed under GST? Ans. Yes, except a small list of items provided in the law, the credit is admissible on all items. The list covers mainly items of personal consumption, inputs use of which results into formation of an immovable property (except plant and machinery), telecommunication towers, pipelines laid outside the factory premises, etc. and taxes paid as a result of detection of evasion of taxes. Q 13. A taxable person is in the business of information technology. He buys a motor vehicle for use of his Executive Directors. Can he avail the ITC in respect of GST paid on purchase of such motor vehicle? Ans. No. ITC on motor vehicles can be availed only if the taxable person is in the business of transport of passengers or goods or is providing the services of imparting training on motor vehicles. Q 14. Sometimes goods are destroyed or lost due to various reasons? Can a person take ITC to the extent of such goods? Ans. No, a person cannot take ITC with respect to goods lost, stolen, destroyed or written off. In addition, ITC with respect of goods given as gifts or free samples are also not allowed. Q 15. Can a registered person get ITC with respect of goods or services used for construction of a building for business purposes?
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Ans. No. ITC on goods or services by a person for construction of immovable property, other than plant and machinery, is not allowed. Plant and machinery cover only apparatus, equipment, and machinery fixed to earth by foundation or structural support, and excludes land and building, among other things. Q 16. What is the ITC entitlement of a newl y regi ster ed person? Ans. A person applying for registration can take input tax credit of inputs held in stock and inputs contained in semifinished or finished goods held in stock on the day immediately preceding the date of grant of registration. If the person was liable to take registration and he has applied for registration within thirty days from the date on which he became liable to registration, then input tax credit of inputs held in stock and inputs contained in semifinished or finished goods held in stock on the day immediately preceding the date on which he became liable to pay tax can be taken. Q 17. A person becomes liable to pay tax on 1st August, 2017and has obtained registration on 15th August, 2017. Such person is eligible for input tax credit on inputs held in stock as on: (a) 1st August, 2017 (b) 31st July, 2017 (c) 15th August, 2017 (d) He cannot take credit for the past period Ans. 31st July, 2017. Q 18. What is the eligibility of input tax credit on inputs in stock for a person who obtains voluntary registration?
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Ans. The person who obtains voluntary registration is entitled to take the input tax credit of input tax on inputs in stock, inputs in semi- finished goods and finished goods in stock, held on the day immediately preceding the date of registration. Q 19. What would be input tax eligibility in cases where there is a change in the constitution of a registered person? Ans. The registered person shall be allowed to transfer the input tax credit that remains unutilized in its electronic credit ledger to the new entity, provided that there is a specific provision for transfer of liabilities. Q 20. Where goods or services or both received by a taxable person are used for effecting both taxable and non-taxable supplies, whether the input tax credit is available to the registered taxable person? Ans. The input tax credit of goods or services or both attributable only to taxable supplies can be taken by registered person. The manner of calculation of eligible credit would be provided by rules. Q 21. If input tax credit is allowed only in respect of goods or services or both for effecting taxable supplies, would it not lead to loss of input tax credit on exempt supplies when exported? Ans. Zero-rated supplies have been covered within taxable supplies for the purpose of allowing input tax credit. The scope of zero-rated supply is provided in the Integrated
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Goods and Services Tax Act which includes even exempt supplies. Q 22. Which of the following is included for computation of taxable supplies for the purpose of availing credit? (a)
Zero-rated supplies
(b)
Exempt supplies
(c)
Both
Ans. Zero rated supplies. Q 23. Where goods or services received by a registered person are used partly for the purpose of business and partly for other purposes, whether the input tax credit is available to the person? Ans. The input tax credit of goods or services or both attributable only to the purpose of business can be taken by registered person. The manner of calculation of eligible credit would be provided by rules. Q 24. A person paying tax under compounding scheme crosses the compounding threshold and becomes a regular taxable person. Can he avail ITC and if so from what date? Ans. He can avail ITC in respect of inputs held in stock and inputs contained in semi-finished or finished goods held in stock and on capital goods (reduced by prescribed percentage points) on the day immediately preceding the date from which he ceases to be eligible for composition scheme. The manner of calculation of eligible credit would
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be provided by rules. Q 25. Are there any special provisions in respect of banking companies? Ans. A banking company or a financial institution including a non-banking financial company engaged in supply of specified services would either avail proportionate credit or avail 50% of the eligible input tax credit. Q 26. Mr. A, a registered person was paying tax under composition scheme up to 30th July, 2017. However, w.e.f 31st July, 2017, Mr. A becomes liable to pay tax under regular scheme. Is he eligible for ITC? Ans. Mr. A is eligible for input tax credit on inputs held in stock and inputs contained in semi-finished or finished goods held in stock and capital goods (reduced by such percentage points as may be prescribed) as on 30th July, 2017. Q 27. Mr. B applies for voluntary registration on 5th June, 2017 and obtained registration on 22 June, 2017. Mr. B is eligible for input tax credit on inputs in stock as on………….. nd
Ans. Mr. B is eligible for input tax credit on inputs held in stock and inputs contained in semi-finished or finished goods held in stock as on 21st June, 2017. Mr. B cannot take input tax credit in respect of capital goods. Q 28. What would happen to the input tax credit availed by a registered person who opts for composition scheme or where the goods or
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services or both supplied by him become wholly exempt? Ans. The registered person has to pay an amount equal to the input tax credit in respect of stocks held on the day immediately preceding the date of exercise of option or date of exemption. In respect of capital goods, the payable amount would be calculated by reducing by a prescribed percentage point. The payment can be made by debiting electronic credit ledger, if there is sufficient balance in the credit ledger, or by debiting electronic cash ledger. If any balance remains in the credit ledger, it would lapse. Q 29. Is there any restriction on period for availment of ITC? Ans. In cases of new registration, change from composition to normal scheme, from exempt to taxable supplies, the concerned person cannot avail ITC after the expiry of one year from the date of issue of tax invoice relating to such supply. Q 30. What happens where the details of inward supplies furnished by the recipient do not match with the outward supply details furnished by the supplier in his valid return? Ans. In case of mismatch, the communication would be made to the both parties. If the mismatch is not rectified, then the amount will be added to the output liability of recipient in the return for the month succeeding the month in which discrepancy is communicated. Q 31. Is input tax credit allowed only after
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matching? Ans. No, input tax credit is allowed provisionally for two months. The supply details are matched by the system and discrepancies are communicated to concerned supplier and recipient. In case mismatch continues, the ITC taken would be reversed automatically. Q 32. Can provisionally allowed ITC be used for payment of all liabilities? Ans. No, provisionally allowed ITC can be used only for the payment of self-assessed output tax in the return. Q 33. What will be the tax impact when capital goods on which ITC has been taken are supplied by taxable person? Ans. In case of supply of capital goods or plant and machinery on which input tax credit has been taken, the registered person shall pay an amount equal to the input tax credit taken on the said capital goods or plant an d mac hin ery reduced by the percentage points as may be specified in this behalf or the tax on the transaction value of such capital goods, whichever is higher. Q 34. What is the tax implication of supply of capital goods by a registered person who had taken ITC on such capital goods? Ans. The registered person would pay an amount equal to ITC reduced by prescribed percentage point or tax on the transaction value, whichever is higher. But in case of refractory bricks, moulds and dies, jigs and fixtures when these are supplied as scrap, the person can pay tax on the transaction value.
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11. Concept of Input Service Distributor in GST Q 1. What is Input Service Distributor (ISD)? Ans. ISD means an office of the supplier of goods or services or both which receives tax invoices towards receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax (CGST), State tax (SGST)/ Union territory tax (UTGST) or integrated tax (IGST) paid on the said services to a supplier of taxable goods or services or both having same PAN as that of the ISD. Q 2. What are the requirements for registration as ISD? Ans. An ISD is required to obtain a separate registration even though it may be separately registered. The threshold limit of registration is not applicable to ISD. The registration of ISD under the existing regime (i.e. under Service Tax) would not be migrated in GST regime. All the existing ISDs will be required to obtain fresh registration under new regime in case they want to operate as an ISD. Q 3. What are the documents for distribution of credit by ISD? Ans. The distribution of credit would be done through a document especially designed for this purpose. The said document would contain the amount of input tax credit being distributed. Q 4. Can an ISD distribute the input tax credit to all suppliers? Ans. No. The input tax credit of input services shall be
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distributed only amongst those registered persons who have used the input services in the course or furtherance of business. Q 5. It is not possible many a times to establish a one-to-one link between quantum of input services used in the course or furtherance of business by a supplier. In such situations, how distribution of ITC by the ISD is to be done? Ans. In such situations, distribution would be based on a formula. Firstly, distribution would be done only amongst those recipients of input tax credit to whom the input service being distributed are attributable. Secondly, distribution would be done amongst the operational units only. Thirdly, distribution would be done in the ratio of turnover in a State or Union territory of the recipient during the period to the aggregate of all recipients to whom input service being distributed is attributable. Lastly, the credit distributed should not exceed the credit available for distribution. Q 6. What does the turnover used for ISD cover? Ans. The turnover for the purpose of ISD does not include any duty or tax levied under entry 84 of List I and entry 51 and 54 of List II of the Seventh Schedule to the Constitution. Q 7. Is the ISD required to file return? Ans. Yes, ISD is required to file monthly return by 13th of the following month. Q 8. Can a company have multiple ISD?
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Ans. Yes, different offices like marketing division, security division etc. may apply for separate ISD. Q 9. What are the provisions for recovery of excess/wrongly distributed credit by ISD? Ans. The excess/wrongly distributed credit can be recovered from the recipients of credit along with interest by initiating action under section 73 or 74. Q 10. Whether CGST and IGST credit can be distributed by ISD as IGST credit to recipients located in different States? Ans. Yes, CGST credit can be distributed as IGST and IGST credit can be distributed as CGST by an ISD for the recipients located in different States. Q 11. Whether SGST / UTGST credit can be distributed as IGST credit by an ISD to recipients located in different States? Ans. Yes, an ISD can distribute SGST /UTGST credit as IGST for the recipients located in different States. Q 12. Whether the ISD can distribute the CGST and IGST Credit as CGST credit? Ans. Yes, CGST and IGST credit can be distributed as CGST credit by an ISD for the recipients located in same State. Q 13. Whether the SGST/ UTGST a nd IGST C r ed it can be distributed as SGST/UTGST credit? Ans. Yes, ISD can distribute SGST and IGST credit as SGST / UTGST credit for the recipients located in same State. Q 14. How to distribute common credit among all the recipients of an ISD?
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Ans. The common credit used by all the recipients can be distributed by ISD on pro rata basis i.e. based on the turnover of each recipient to the aggregate turnover of all the recipients to which credit is distributed. Q 15. The ISD may distribute the CGST and IGST credit to recipient outside the State as_______ (a) IGST (b) CGST (c) SGST Ans. (a) IGST. Q 16. The ISD may distribute the CGST credit within the State as____ (a) IGST (b) CGST (c) SGST (d) Any of the above. Ans. (b) CGST. Q 17. The credit of tax paid on input service used by more than one supplier is ________ (a) Distributed among the suppliers who used such input service on pro rata basis of turnover in such State. (b) Distributed equally among all the suppliers. (c) Distributed only to one supplier. (d) Cannot be distributed. Ans.
(a) Distributed among the suppliers who used such
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input service on pro rata basis of turnover in such State. Q 18. Whether the excess credit distributed could be recovered from ISD by the department? Ans. No. Excess credit distributed can be recovered along with interest only from the recipient and not ISD. The provisions of section 73 or 74 would be applicable for the recovery of credit. Q 19. What are the consequences of credit distributed in contravention of the provisions of the Act? Ans. The credit distributed in contravention of provisions of Act could be recovered from the recipient to which it is distributed along with interest. *****
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12. Returns Process and matching of Input Tax Credit Q 1.
What is the purpose of returns?
Ans. a) Mode for transfer of information to tax administration; b) Compliance verification administration; c)
program
of
tax
Finalization of the tax liabilities of the taxpayer within stipulated period of limitation; to declare tax liability for a given period;
d) Providing necessary inputs for taking policy decision; e)
Management of audit and anti-evasion programs of tax administration.
Q 2. Who needs to file Return in GST regime? Ans. Every person registered under GST will have to file returns in some form or other. A registered person will have to file returns either monthly (normal supplier) or quarterly basis (Supplier opting for composition scheme). An ISD will have to file monthly returns showing details of credit distributed during the particular month. A person required to deduct tax (TDS) and persons required to collect tax (TCS) will also have to file monthly returns showing the amount deducted/collected and other details as may be prescribed. A non-resident taxable person will also have to file returns for the period of activity undertaken. Q 3. What type of outward supply details are to be
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filed in the return? Ans. A normal registered taxpayer has to file the outward supply details in GSTR-1 in relation to various types of supplies made in a month, namely outward supplies to registered persons, outward supplies to unregistered persons (consumers), details of Credit/Debit Notes, zero rated, exempted and non-GST supplies, exports, and advances received in relation to future supply. Q 4. Is the scanned copy of invoices to be uploaded along with GSTR-1? Ans. No scanned copy of invoices is to be uploaded. Only certain prescribed fields of information from invoices need to be uploaded. Q 5. Whether uploaded?
all
invoices
will
have
to
be
Ans. No. It depends on whether B2B or B2C plus whether Intra-state or Inter-state supplies. For B2B supplies, all invoices, whether Intra-state or Interstate supplies, will have to be uploaded. Why So? Because ITC will be taken by the recipients, invoice matching is required to be done. In B2C supplies, uploading in general may not be required as the buyer will not be taking ITC. However still in order to implement the destination based principle, invoices of value more than Rs.2.5 lacs in inter-state B2C supplies will have to be uploaded. For inter-state invoices below Rs. 2.5 lacs and all intra-state invoices, state wise summary will be sufficient. Q 6. Whether description of each item in the invoice will have to be uploaded?
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Ans. No. In fact, description will not have to be uploaded. Only HSN code in respect of supply of goods and Accounting code in respect of supply of services will have to be fed. The minimum number of digits that the filer will have to upload would depend on his turnover in the last year. Q 7. Whether value for each transaction will have to be fed? What if no consideration? Ans. Yes. Not only value but taxable value will also have to be fed. In some cases, both may be different. In case there is no consideration, but it is supply by virtue of schedule 1, the taxable value will have to be worked out as prescribed and uploaded. Q 8. Can a recipient feed information in his GSTR-2 which has been missed by the supplier? Ans. Yes, the recipient can himself feed the invoices not uploaded by his supplier. The credit on such invoices will also be given provisionally but will be subject to matching. On matching, if the invoice is not uploaded by the supplier, both of them will be intimated. If the mismatch is rectified, provisional credit will be confirmed. But if the mismatch continues, the amount will be added to the output tax liability of the recipient in the returns for the month subsequent to the month in which such discrepancy was communicated. Q 9. Does the taxable person have to feed anything in the GSTR-2 or everything is autopopulated from GSTR-1? Ans. While a large part of GSTR-2 will be auto-populated, there are some details that only recipient can fill like details of imports, details of purchases from non-registered
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or composition suppliers and exempt/non-GST/nil GST supplies etc. Q 10. What if the invoices do not match? Whether ITC is to be given or denied? If denied, what action is taken against supplier? Ans. If invoices in GSTR-2 do not match with invoices in counter-party GSTR-1, then such mismatch shall be intimated to the supplier. If the mismatch continues even after it is made known to both and still it is not rectified. Mismatch can be because of two reasons. First, it could be due to mistake at the side of the recipient, and in such a case, no further action is required. Secondly, it could be possible that the said invoice was issued by supplier but he did not upload it and pay tax on it. In such a case, the ITC availed by the recipient would be added to his output tax liability, in short, all mismatches will lead to proceedings if the supplier has made a supply but not paid tax on it. Q 11. What will be the legal position in regard to the reversed input tax credit if the supplier later realizes the mistake and feeds the information? Ans. At any stage, but before September of the next financial year, supplier can upload the invoice and pay duty and interest on such missing invoices in his GSTR-3 of the month in which he had earlier failed to upload the invoice. The recipient shall be eligible to reduce his output tax liability to the extent of the amount in respect of which the supplier has rectified the mis-match. The interest paid by the recipient at the time of reversal will also be refunded to the recipient by crediting the amount in corresponding head of his electronic cash ledger. Q 12. What is the special feature of GSTR-2?
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Ans. The special feature of GSTR-2 is that the details of supplies received by a recipient can be auto populated on the basis of the details furnished by the counterparty supplier in his GSTR-1. Q 13. Do tax payers under the composition scheme also need to file GSTR-1 and GSTR-2? Ans. No. Composition tax payers do not need to file any statement of outward or inward supplies. They have to file a quarterly return in Form GSTR-4 by the 18th of the month after the end of the quarter. Since they are not eligible for any input tax credit, there is no relevance of GSTR-2 for them and since the credit of tax paid under Composition Levy is not eligible, there is no relevance of GSTR-1 for them. In their return, they have to declare summary details of their outward supplies along with the details of tax payment. They also have to give details of their purchases in their quarterly return itself, most of which will be auto populated. Q 14. Do I n p u t S e r v i c e D i s t r i b u t o r s ( ISDs) n e e d to file separate statement of outward and inward supplies with their return? Ans. No, the ISDs need to file only a return in Form GSTR6 and the return has the details of credit received by them from the service provider and the credit distributed by them to the recipient units. Since their return itself covers these aspects, there is no requirement to file separate statement of inward and outward supplies. Q 15. How does a taxpayer get the credit of the tax deducted at source on his behalf? Does he need to produce TDS certificate from the deductee to get the credit?
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Ans. Under GST, the deductor will be submitting the deductee wise details of all the deductions made by him in his return in Form GSTR-7 to be filed by 10th of the month next to the month in which deductions were made. The details of the deductions as uploaded by the deductor shall be auto populated in the GSTR-2 of the deductee. The taxpayer shall be required to confirm these details in his GSTR-2 to avail the credit for deductions made on his behalf. To avail this credit, he does not require to produce any certificate in physical or electronic form. The certificate will only be for record keeping of the tax payer and can be downloaded from the Common Portal.
Q 16. Which type of taxpayers need to file Annual Return? Ans. All taxpayers filing return in GSTR-1 to GSTR-3, other than ISD’s, casual/non-resident taxpayers, taxpayers under composition scheme, TDS/TCS deductors, are required to file an annual return. Casual taxpayers, nonresident taxpayers, ISDs and persons authorized to deduct/collect tax at source are not required to file annual return. Q 17. Is an Annual Return and a Final Return one and the same? Ans. No. Annual Return has to be filed by every registered person paying tax as a normal taxpayer. Final Return has to be filed only by those registered persons who have applied for cancellation of registration. The Final return has to be filed within three months of the date of cancellation or the date of cancellation order.
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Q 18. If a return has been filed, how can it be revised if some changes are required to be made? Ans. In GST since the returns are built from details of individual transactions, there is no requirement for having a revised return. Any need to revise a return may arise due to the need to change a set of invoices or debit/ credit notes. Instead of revising the return already submitted, the system will allow changing the details of those transactions (invoices or debit/credit notes) that are required to be amended. They can be amended in any of the future GSTR1/2 in the tables specifically provided for the purposes of amending previously declared details. Q 19. How can taxpayers file their returns? Ans. Taxpayers will have various modes to file the statements and returns. Firstly, they can file their statement and returns directly on the Common Portal online. However, this may be tedious and time consuming for taxpayers with large number of invoices. For such taxpayers, an offline utility will be provided that can be used for preparing the statements offline after downloading the auto populated details and uploading them on the Common Portal. GSTN has also developed an ecosystem of GST Suvidha Providers (GSP) that will integrate with the Common Portal. Q 20. What precautions, a taxpayer is required to take for a hassle free compliance under GST? Ans. One of the most important things under GST will be timely uploading of the details of outward supplies in Form GSTR-1 by 10th of next month. How best this can be ensured will depend on the number of B2B invoices that the taxpayer issues. If the number is small, the taxpayer can upload all the
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information in one go. However, if the number of invoices is large, the invoices (or debit/ credit notes) should be uploaded on a regular basis. GSTN will allow regular uploading of invoices even on a real time basis. Till the statement is actually submitted, the system will also allow the taxpayer to modify the uploaded invoices. Therefore, it would always be beneficial for the taxpayers to regularly upload the invoices. Last minute rush will make uploading difficult and will come with higher risk of possible failure and default. The second thing would be to ensure that taxpayers follow up on uploading the invoices of their inward supplies by their suppliers. This would be helpful in ensuring that the input tax credit is available without any hassle and delay. Recipients can also encourage their suppliers to upload their invoices on a regular basis instead of doing it on or close to the due date. The system would allow recipients to see if their suppliers have uploaded invoices pertaining to them. The GSTN system will also provide the track record about the compliance level of a tax payer, especially about his track record in respect of timely uploading of his supply invoices giving details about the auto reversals that have happened for invoices issued by a supplier. The Common Portal of GST would have pan India data at one place which will enable valuable services to the taxpayers. Efforts are being made to make regular uploading of invoices as easy as possible and it is expected that an enabling ecosystem will be developed to achieve this objective. Taxpayers should make efficient use of this ecosystem for easy and hassle free compliance under GST. Q 21. Is it compulsory for a taxpayer to file return by himself? Ans. No. A registered taxpayer can also get his return filed through a Tax Return Preparer, duly approved by the Central or the State tax administration.
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Q 22. What i s t h e c o n s e q u e n c e o f n o t f i l i n g t h e return within the prescribed date? Ans. A registered person who files return beyond the prescribed date will have to pay late fees of rupees one hundred for every day of delay subject to a maximum of rupees five thousand. For failure to furnish Annual returns by due date, late fee of Rs. One hundred for every day during which such failure continues subject to a maximum of an amount calculated at a quarter percent [0.25%] of his turnover in a state, will be levied. Q 23. What happens if ITC is taken on the basis of a document more than once? Ans. In case the system detects ITC being taken on the same document more than once (duplication of claim), the amount of such credit would be added to the output tax liability of the recipient in the return. [section 42(6)]
Q 24. Whether the amount of credit detected by the system on account of mis-match between GSTR-1 and GSTR-2 and recovered as output tax can be reclaimed? Ans. Yes, once the mismatch is rectified by the supplier by declaring the details of the invoices or debit notes, as the case may be, in his valid return for the month/quarter in which the error had been detected. The said amount can be reclaimed by way of reducing the output tax liability during the subsequent tax period. [section 42(7)]. Similar provisions have also been made in Section 43 of the Act in respect of the credit notes issued by the supplier.
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13. Assessment and Audit Q 1. Who is the person responsible to make assessment of taxes payable under the Act? Ans. Every person registered under the Act shall himself assess the tax payable by him for a tax period and after such assessment he shall file the return required under section 39. Q 2. When c a n a t a x a b l e p e r s o n p a y t a x o n a provisional basis? Ans. As a taxpayer has to pay tax on self-assessment basis, a request for paying tax on provisional basis has to come from the taxpayer which will then have to be permitted by the proper officer. In other words, no tax officer can suo-moto order payment of tax on provisional basis. This is governed by section 60 of CGST/SGST Act. Tax can be paid on a provisional basis only after the proper officer has permitted it through an order passed by him. For this purpose, the taxable person has to make a written request to the proper officer, giving reasons for payment of tax on a provisional basis. Such a request can be made by the taxable person only in such cases where he is unable to determine: a) the value of goods or services to be supplied by him, or b) determine the tax rate applicable to the goods or services to be supplied by him. In such cases the taxable person has to execute a bond in the prescribed form, and with such surety or security as the proper officer may deem fit.
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Q 3. What is the latest time by which final assessment is required to be made? Ans. The final assessment order has to be passed by the proper officer within six months from the date of the communication of the order of provisional assessment. However, on sufficient cause being shown and for reasons to be recorded in writing, the above period of six months may be extended: a) by t h e J o i n t / Additional C o m m i s s i o n e r fo r a further period not exceeding six months, and b) by the Commissioner for such further period as he may deem fit not exceeding fours. Thus, a provisional assessment can remain provisional for a maximum of five years. Q 4. Where the tax liability as per the final assessment is higher than in provisional assessment, will the taxable person be liable to pay interest? Ans. Yes. He will be liable to pay interest from the date the tax was due to be paid originally till the date of actual payment. Q 5. What recourse may be taken by the officer in case proper explanation is not furnished for the discrepancy detected in the return filed, while conducting scrutiny under section 61 of CGST ACT? Ans. If the taxable person does not provide a satisfactory explanation within 30 days of being informed (extendable by the officer concerned) or after accepting discrepancies, fails to take corrective action in the return for the month in which the discrepancy is accepted, the Proper Officer may take recourse to any of the following provisions:
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(a) Proceed to conduct audit under Section 6 5 of the Act; (b) Direct the conduct of a special audit under Section 66 which is to be conducted by a Chartered Accountant or a Cost Accountant nominated for this purpose by the Commissioner; or (c) Undertake procedures of inspection, search and seizure under Section 67 of the Act; or (d) Initiate pr oc e edi n g for de t er min at i on of t ax an d ot her du e s under Section 73 or 74 of the Act. Q 6. If a ta xa bl e p er s on f a i l s t o f i l e t he r et u r n required under law (under section 39 ( m on t h l y/ qu a r t e r l y) , or 45 (final r et u r n ) , what legal recourse is available to the tax officer? Ans. The proper officer has to first issue a notice to the defaulting taxable person under section 46 of CGST/SGST Act requiring him to furnish the return within a period of fifteen days. If the taxable person fails to file return within the given time, the proper officer shall proceed to assess the tax liability of the return defaulter to the best of his judgement taking into account all the relevant material available with him. (Section 62). Q 7. Under what circumstances can a best judgment assessment order issued under section 60 be withdrawn? Ans. The best judgment order passed by the Proper Officer under section 62 of CGST/SGST Act shall automatically stand withdrawn if the taxable person
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furnishes a valid return for the default period (i.e. files the return and pays the tax as assessed by him), within thirty days of the receipt of the best judgment assessment order. Q 8. What is the time limit for passing assessment order u/s 62 (Best Judgment) and 63 (Non-filers)? Ans. The time limit for passing an assessment order under section 62 or 63 is five years from the due date for furnishing the annual return. Q 9. What is the legal recourse available in respect of a person who is liable to pay tax but has failed to obtain registration? Ans. Section 63 of CGST/SGST Act provides that in such a case, the proper officer can assess the tax liability and pass an order to his best judgment for the relevant tax periods. However, such an order must be passed within a period of five years from the due date for furnishing the annual return for the financial year to which non-payment of tax relates. Q 10. Under what circumstances can a tax officer initiate Summary Assessment? Ans. As per section 64 of CGST/SGST Act, Summary Assessments can be initiated to protect the interest of revenue when: a) the proper officer has evidence that a taxable person has incurred a liability to pay tax under the Act, and b) the proper officer believes that delay in passing an assessment order will adversely affect the interest of revenue.
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Such order can be passed after seeking permission from the Additional Commissioner / Joint Commissioner. Q 11. Other t h a n a p p e l l a t e r e m e d y , i s t h e r e a n y other recourse available to the taxpayer against a summary assessment order? Ans. A taxable person against whom a summary assessment order has been passed can apply for its withdrawal to the jurisdictional Additional/Joint Commissioner within thirty days of the date of receipt of the order. If the said officer finds the order erroneous, he can withdraw it and direct the proper officer to carry out determination of tax liability in terms of section 7 3 or 74 of CGST/SGST Act. The Additional/Joint Commissioner can follow a similar course of action on his own motion if he finds the summary assessment order to be erroneous (section 64 of CGST/SGST Act). Q 12. Is summary assessment order to be necessarily passed against the taxable person? Ans. No. In certain cases, like when goods are under transportation or are stored in a warehouse, and the taxable p e r s o n i n r e s p e c t o f s u c h g o o d s c a n n o t b e ascertained, the person in charge of such goods shall be deemed to be the taxable person and will be assessed to tax (proviso to Section 64 of CGST/SGST Act). Q 13. Who can conduct audit of taxpayers? Ans. There are three types of audit prescribed in the GST Act(s) as explained below: (a) Audit by Chartered Accountant or a Cost Accountant: Every registered person whose turnover exceeds the prescribed limit, shall get his accounts audited by a
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chartered accountant or a cost accountant. (Section 35(5) of the CGST/SGST Act) (b) Audit by Department: The Commissioner or any officer of CGST or SGST or UTGST authorized by him by a general or specific order, may conduct audit of any registered person. The frequency and manner of audit will be prescribed in due course. (Section 65 of the CGST/SGST Act) (c) Special Audit: If at any stage of scrutiny, inquiry, investigations or any other proceedings, if department is of the opinion that the value has not been correctly declared or credit availed is not with in the normal limits, department may order special audit by chartered accountant or cost accountant, nominated by department. (Section 66 of the CGST/SGST Act) Q 14. Whether any prior intimation is required before conducting the audit? Ans. Yes, prior intimation is required and the taxable person should be informed at least 15 working days prior to conduct of audit. Q 15. What is the period within which the audit is to be completed? Ans. The aud it i s required t o be c omplet e d w it hin 3 months from the date of commencement of audit. The period is extendable for a further period of a maximum of 6 months by the Commissioner. Q 16. What is meant by commencement of audit? Ans. The term ‘commencement of audit’ is important because audit has to be completed within a given time frame in reference to this date of commencement. Commencement of audit means the later of the following: a) the date on which the records/accounts called
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for by the audit authorities are made available to them, or b) the actual institution of audit at the place of business of the taxpayer. Q 17. What are the obligations of the taxable person when he receives the notice of audit? Ans. The taxable person is required to: a) facilitate the verification of accounts/records available or requisitioned by the authorities, b) provide such information as the authorities may require for the conduct of the audit, and c)
render assistance for timely completion of the audit.
Q 18. What would be the action by the proper officer upon conclusion of the audit? Ans. The proper officer shall, on conclusion of audit, within 30 days inform the taxable person about his findings, reasons for findings and the taxable person’s rights and obligations in respect of such findings. Q 19. Under what circumstances can a special audit be instituted? Ans. A special audit can be instituted in limited circumstances where during scrutiny, investigation, etc. it comes to the notice that a case is complex or the revenue stake is high. This power is given in section 66 of CGST /SGST Act. Q 20. Who can serve the notice of communication for special audit? Ans. The Assistant / Deputy Commissioner is to serve the communication for special audit only after prior
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approval of the Commissioner. Q 21. Who will do the special audit? Ans. A Chartered Accountant or a Cost Accountant so nominated by the Commissioner may undertake the audit. Q 22. What is the time limit to submit the audit report? Ans. The auditor will have to submit the report within 90 days or within the further extended period of 90 days. Q 23. Who will bear the cost of special audit? Ans. The expenses for examination and audit including the remuneration payable to the auditor will be determined and borne by the Commissioner. Q 24. What action the tax authorities may take after the special audit? Ans. Based on the findings / observations of the special audit, action can be initiated under Section 73 or Section 74 of the CGST/SGST Act. ****
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14. Refunds Q 1. Ans.
What is refund? Refund has been discussed in section 54 of the
CGST/SGST Act. “Refund” includes (a) any balance amount in the electronic cash ledger so claimed in the returns, (b) any unutilized input tax credit in respect of (i) zero rated supplies made without payment of tax or, (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies (other than nil rated or fully exempt supplies), (c) tax paid by specialized agency of United Nations or any Multilateral Financial Institution and Organization notified under the United Nations (Privileges and Immunities) Act, 1947, Consulate or Embassy of foreign countries on any inward supply Q 2.
Can unutilized Input tax credit be allowed as
refund? Ans. Unutilized input tax credit can be allowed as refund in accordance with the provisions of sub-section (3) of section 54 in the following situations: (i) Zero rated supplies made without payment of tax; (ii) Where credit has accumulated on account of rate of tax on inputs being higher than the rate of taxes on output supplies (other than nil rated or fully exempt supplies)
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However, no refund of unutilized input tax credit shall be allowed in cases where the goods exported out of India are subjected to export duty, and also in the case where the supplier of goods or services or both avails of drawback in respect of central tax or claims refund of the integrated tax paid on such supplies. Q 3.
Can unutilized ITC be given refund, in case goods
Exported outside India are subjected to export duty? Ans. Refund of unutilized input tax credit is not allowed in cases where the goods exported out of India are subjected to export duty - as per the second proviso to Section 54(3) of CGST/SGST Act.
Q 4.
Will unutilized ITC at the end of the financial
year (after introduction of GST) be refunded? Ans. There is no such provision to allow refund of such unutilized ITC at the end of the financial year in the GST Law. It shall be carried forward to the next financial year.
Q 5.
Suppose a taxable person has paid IGST/
CGST/SGST mistakenly as an Interstate/intrastate supply, but the nature of which is subsequently clarified. Can the CGST/SGST be adjusted against wrongly paid IGST or vice versa?
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Ans. The taxable person cannot adjust CGST/SGST or IGST with the wrongly paid IGST or CGST/SGST but he is entitled to refund of the tax so paid wrongly - Sec.77 of the CGST/SGST Act.
Q 6.
Whether purchases made by Embassies or UN
are taxed or exempted? Ans. Supplies to the Embassies or UN bodies will be taxed, which later on can be claimed as refund by them in terms of Section 54(2) of the CGST/SGST Act. The claim has to be filed in the manner prescribed under CGST/SGST Refund rules, before expiry of six months from the last day of the month in which such supply was received. [The United Nations Organization and Consulates or Embassies are required to take a Unique Identity Number [section 26(1) of the CGST/SGST Act] and purchases made by them will be reflected against their Unique Identity Number in the return of outward supplies of the supplier(s)]
Q 7.
What is the time limit for taking refund?
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Ans. A person claiming refund is required to file an application before the expiry of two years from the “relevant date” as given in the Explanation to section 54 of the CGST/SGST Act. Q 8.
Whether principle of unjust enrichment will be
applicable in refund? Ans.
The principle of unjust enrichment would be
applicable in all cases of refund except in the following cases: i.
Refund of tax paid on zero-rated supplies of goods or services or both or on inputs or input services used in making such zero-rated supplies
ii.
Unutilized input tax credit in respect of (i) zero rated supplies made without payment of tax or, (ii) where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies
iii.
refund of tax paid on a supply which is not provided, either wholly or partially, and for which invoice has not been issued;
iv.
refund of tax in pursuance of Section 77 of CGST/SGST Act i.e. tax wrongfully collected and paid to Central Government or State Government
v.
if the incidence of tax or interest paid has not been passed on to any other person;
vi.
such other class of persons who has borne the incidence of tax as the Government may notify.
Q 9.
In case the tax has been passed on to the
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consumer, whether refund will be sanctioned? Ans. Yes, the amount so refunded shall be credited to the Consumer Welfare Fund - Section 57 of the CGST/SGST Act Q 10. Is there any time limit for sanctioning of refund? Ans. Yes, refund has to be sanctioned within 60 days from the date of receipt of application complete in all respects. If refund is not sanctioned within the said period of 60 days, interest at the rate notified will have to be paid in accordance with section 56 of the CGST/SGST Act. However, in case where provisional refund to the extent of 90% of the amount claimed is refundable in respect of zero-rated supplies made by certain categories of registered persons in terms of sub-section (6) of section 54 of the CGST/SGST Act, the provisional refund has to be given within 7 days from the date of acknowledgement of the claim of refund. Q 11. Can refund be withheld by the department? Ans. Yes, refund can be withheld in the following circumstances: i. If the person has failed to furnish any return till he files such return; ii. If the registered taxable person is required to pay any tax, interest or penalty which has not been stayed by the appellate authority/Tribunal/ court, till he pays such tax interest or penalty;
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The proper officer can also deduct unpaid taxes, interest, penalty, late fee, if any, from the refundable amount – Section 54(10) (d) of the CGST/SGST Act iii. The Commissioner can withhold any refund, if, the order of refund is under appeal and he is of the opinion that grant of such refund will adversely affect revenue in the said appeal on account of malfeasance or fraud committed - Sec.54 (11) of the CGST/SGST Act. Q 12. Where the refund is withheld under Section 54(11) of the CGST/SGST Act, will the taxable person be given interest? Ans.
If as a result of appeal or further proceeding the
taxable person becomes entitled to refund, then he shall also be entitled to interest at the rate notified [section 54(12) of the CGST/SGST Act]. Q 13. Is there any minimum threshold for refund? Ans. No refund shall be granted if the amount is less than Rs.1000/-. [Sec.54 (14) of the CGST/SGST Act] Q 14. How will the refunds arising out of existing law be paid? Ans. The refund arising out of existing law will be paid as per the provisions of the existing law and will be made in
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cash and will not be available as ITC. Q 15. Whether
refund
can
be
made
before
verification of documents? Ans. In case of any claim of refund to a registered person on account of zero rated supplies of goods or services or both (other than registered persons as may be notified), 90% refund may be granted on provisional basis before verification subject to such conditions and restrictions as may be prescribed in accordance with sub-section 6 of section 54 of the CGST/SGST Act. Q 16. In case of refund under exports, whether BRC is necessary for granting refund? Ans. In case of refund on account of export of goods, the refund rules do not prescribe BRC as a necessary document for filing of refund claim. However, for export of services details of BRC is required to be submitted along with the application for refund. Q 17. Will the principle of unjust enrichment apply to exports and supplies to SEZ Units? Ans. The principle of unjust enrichment would not be applicable to zero-rated supplies [i.e. exports and supplies to SEZ units] Q 18. How will the applicant prove that the principle of unjust enrichment does not apply in his case?
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Ans. Where the claim of refund is less than Rs.2 Lakh, a selfdeclaration by the applicant based on the documentary or other evidences available with him, certifying that the incidence of tax has not been passed on to any other person would make him eligible to get refund.
However, if the
claim of refund is more than Rs.2 Lakh, the applicant is required to submit a certificate from a Chartered Accountant or a Cost Accountant to the effect that the incidence of tax has not been passed on to any other person. Q 19. Today under VAT/CST merchant exporters can purchase goods without payment of tax on furnishing of a declaration form. Will this system be there in GST? Ans. There is no such provision in the GST law. They will have to procure goods upon payment of tax and claim refund of the unutilized input tax credit in accordance with section 54(3) of the CGST/SGST Act. Q 20. Presently under Central law, exporters are allowed to obtain duty paid inputs, avail ITC on it and export goods upon payment of duty (after utilizing the ITC) and thereafter claim refund of the duty paid on exports. Will this system continue in GST? Ans.
Yes. In terms of Section 16 of the IGST Act, a
registered taxable person shall have the option either to
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export goods/services without payment of IGST under bond or letter of undertaking and claim refund of ITC or he can export goods/services on payment of IGST and claim refund of IGST paid. Q 21. What is the time period within which an acknowledgement of a refund claim has to be given? Ans. Where an application relates to a claim for refund from the electronic cash ledger as per sub-section (6) of section 49 of the CGST/SGST Act made through the return furnished
for
the
relevant
tax
period
the
acknowledgement will be communicated as soon as the return is furnished and in all other cases of claim of refund the acknowledgement will be communicated to the applicant within 15 days from the date of receipt of application complete in all respect. Q 22. What
is the
time
period
within
which
provisional refund has to be given? Ans.
Provisional refund to the extent of 90% of the
amount claimed on account of zero-rated supplies in terms of sub-section (6) of section 54 of the CGST/SGST Act has to be given within 7 days from the date of acknowledgement of complete application for refund claim. Q 23. Is there any specified format for filing refund claim?
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Ans. Every claim of refund has to be filed in Form GST RFD 1. However, claim of refund of balance in electronic cash ledger can be claimed through furnishing of monthly/quarterly returns in Form GSTR 3, GSTR 4 or GSTR 7, as the case may be, of the relevant period. Q 24. Is there any specified format for sanction of refund claim? Ans. The claim of refund will be sanctioned by the proper officer in Form GST RFD-06 if the claim is found to be in order and payment advice will be issued in Form GST RFD05. The refund amount will then be electronically credited to the applicants given bank account. Q 25. What happens if there are deficiencies in the refund claim? Ans. Deficiencies, if any, in the refund claim has to be pointed out within 15 days. A form GST RFD-03 will be issued by the proper officer to the applicant pointing out the deficiencies through the common portal electronically requiring him to file a refund application after rectification of such deficiencies. Q 26. Can the refund claim be rejected without assigning any reasons? Ans. No. When the proper officer is satisfied that the
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claim is not admissible he shall issue a notice in Form GST RFD-08 to the applicant requiring him to furnish a reply in GST RFD -09 within fifteen days and after consideration of the applicant’s reply, he can accept or reject the refund claim and pass an order in Form GST RFD-06 only. ****
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15. Demands and Recovery Q 1. Which are the applicable sections for the purpose of recovery of tax short paid or not paid or amount erroneously refunded or input tax credit wrongly availed or utilized? Ans. Section 73 deals with the cases where there is no invocation of fraud/suppression/mis-statement etc. Section 74 deals with cases where the provisions related to fraud/suppression/mis-statement etc. are invoked. Q 2. What if person chargeable with tax, pays the amount along with interest before issue of show cause notice under section 73? Ans. In such cases notice shall not be issued by the proper officer. {sec.73 (6)} Q 3. If show cause notice is issued under Section 73 and thereafter the noticee makes payment along with applicable interest, is there any need to adjudicate the case? Ans. If the person pays the tax along with interest within 30 days of issue of notice, no penalty shall be payable and all proceedings in respect of such notice shall be deemed to be concluded. {sec.73 (8)} Q 4. What is the relevant date for issue of Show Cause Notice? Ans. (i)
In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the relevant date shall be counted from the due date for filing of annual return for the financial year to which demand relates to.
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The SCN has to be adjudicated within at period of three years from the due date of filing of annual return. The SCN is required to be issued at least three months prior to the time limit set for adjudication. {sec.73(2&10)} In case of section 74(cases involving fraud/ suppression of facts/willful misstatement), the relevant date shall be counted from the due date for filing of annual return for the financial year to which demand relates to. The SCN has to be adjudicated within at period of five years from the due date of filing of annual return. The SCN is required to be issued at least six months prior to the time limit set for adjudication. {sec.74(2&10)}
Q 5. Is there any time limit for adjudication the cases? Ans: (i)
(ii)
In case of section 73(cases other than fraud/ suppression of facts/willful misstatement), the time limit for adjudication of cases is 3 years from the due date for filing of annual return for the financial year to which demand relates to. {sec.73(10)} In case of section 74(cases of fraud/suppression of facts/willful misstatement), the time limit for adjudication is 5 years from the due date for filing of annual return for the financial year to which demand relates to. {sec.74(10)}
Q 6. Is there any immunity to a person chargeable with tax in cases of fraud/suppression of facts/
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willful misstatement, who pays the amount of demand along-with interest before issue of notice? Ans. Yes. Person chargeable with tax, shall have an option to pay the amount of tax along with interest and penalty equal to 15% percent of the tax involved, as ascertained either on his own or ascertained by the proper officer, and on such payment, no notice shall be issued with respect to the tax so paid. {sec. 74(6)} Q 7. If notice is issued under Section 74 and thereafter the noticee makes payment, is there any need to adjudicate the case? Ans. Where the person to whom a notice has been issued under sub-section (1) of section 74, pays the tax along with interest with penalty equal to 25% of such tax within 30 days of issue of notice, all proceedings in respect of such notice shall be deemed to be concluded. {sec.74 (8)} Q 8. In case a notice is adjudicated under Section 74 and order issued confirming tax demand and penalty, does the noticee have any option to pay reduced penalty? Ans. Yes. if any person pays the tax determined by the order along with interest and a penalty equivalent to 50% of such tax within thirty days of the communication of order, all proceedings in respect of the said tax shall be deemed to be concluded. {sec.74 (11)} Q 9. What will happen in cases where notice is issued but order has not been passed under section 73 & 74 within time specified for adjudication under these sections? Ans. Section 75 (10) provides for deemed conclusion of the adjudication proceedings if the order is not issued within time limit prescribed under these sections.
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Q 10. What happens if a person collects tax from another person but does not deposit the same with Government? Ans. It is mandatory to pay amount, collected from other person representing tax under this act, to the government. For any such amount not so paid, proper officer may issue SCN for recovery of such amount and penalty equivalent to such amount. {Sec.76 (1&2)} Q 11. In case the person does not deposit tax collected in contravention of Section 76(1), what is the proper course of action to be taken? Ans. SCN may be issued and if so, an order shall be passed following Principles of natural justice within one year of date of issue of such notice. {sec.76 (2 to 6)} Q 12. What is the time limit to issue notice in cases under Section 76 i.e. taxes collected but not paid to Government? Ans. There is no time limit. Notice can be issued on detection of such cases without any time limit. Q 13. What are the modes of recovery of tax available to the proper officer? Ans. The proper officer may recover the dues in following manner: a) Deduction of dues from the amount owned by the tax authorities payable to such person.
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b) Recovery by way of detaining and selling any goods belonging to such person; c) Recovery from other person, from whom money is due or may become due to such person or who holds or may subsequently hold money for or on account of such person, to pay to the credit of the Central or a State Government; d) Distrain any movable or immovable property belonging to such person, until the amount payable is paid. If the dues not paid within 30days, the said property is to be sold and with the proceeds of such sale the amount payable and cost of sale shall be recovered. e) Through the Collector of the district in which such person owns any property or resides or carries on his business, as if it was an arrear of land revenue. (f) By way of an application to the appropriate Magistrate who in turn shall proceed to recover the amount as if it were a fine imposed by him. (g) Through enforcing the bond /instrument executed under this Act or any rules or regulations made thereunder. (h) CGST arrears can be recovered as an arrear of SGST and vice-versa. {sec.79 (1,2,3,4)} Q 14. Whether the payment of tax dues can be made in installments? Ans. On receipt of any such request, Commissioner/Chief Commissioner may extend the time for payment or allow payment of any amount due under the Act, other than the amount due as per the liability self-assessed in any return, by such person in monthly installments not exceeding twenty four, subject to payment of interest under section 50 with such limitations and conditions as may be prescribed. However, where there is default in payment of any one
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installment on its due date, the whole outstanding balance payable on such date shall become payable and recovered without any further notice. {sec.80} Q 15. What is the course of recovery in cases where the tax demand confirmed is enhanced in appeal/ revision proceedings? Ans. The notice of demand is required to be served only in respect of the enhanced dues. In so far as the amount already confirmed prior to disposal of appeal/revision, the recovery proceedings may be continued from the stage at which such proceedings stood immediately before such disposal of appeal/revision. (Sec.84(a)) Q 16. If a taxable person with pending tax dues, transfers his business to another person, what would happen to the tax dues? Ans. The person, to whom the business is transferred, shall jointly and severally be liable to pay the tax, interest or penalty due from the taxable person up to the time of such transfer, whether such dues has been determined before such transfer, but has remained unpaid or is determined thereafter. {Sec. 85(1)} Q 17. What happens to tax dues where the Company (taxable person) goes into liquidation? Ans. When any company is wound up, every appointed receiver of assets (“Liquidator”) shall give intimation of his appointment to Commissioner within 30 days. On receipt of such intimation Commissioner may notify amount sufficient to recover tax liabilities/dues to the liquidator within 3 months. {Sec. 88(1,2)}
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Q 18. What is the liability of directors of the Company (taxable person) under liquidation? Ans: When any private company is wound up and any tax or other dues determined whether before or after liquidation that remains unrecovered, every person who was a director of the company during the period for which the tax was due, shall jointly and severally be liable for payment of dues unless he proves to the satisfaction of the Commissioner that such non-recovery is not attributed to any gross neglect, misfeasance or breach of duties on his part in relation to the affairs of the company. {Sec.88(3),89} Q 19. What is the liability of partners of a partnership firm (Taxable person) to pay outstanding tax? Ans. Partners of any firm shall jointly and severally be liable for payment of any tax, interest or penalty. Firm/ partner shall intimate the retirement of any partner to the Commissioner by a notice in writing. Liability to pay tax, interest or penalty up to the date of such retirement, whether determined on that date or subsequently, shall be on such partner. If no intimation is given within one month from the date of retirement, the liability of such partner shall continue until the date on which such intimation is received by the Commissioner. {Sec.90} Q 20. What happens to the tax liability of a taxable person, whose business is carried on by any guardian/ trustee or agent of a minor? Ans. Where the business in respect of which any tax is payable is carried on by any guardian / trustee / agent of a minor or other incapacitated person on behalf of and for the
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benefit of such minor/incapacitated person, the tax, interest or penalty shall be levied upon and recoverable from such guardian / trustee / agent. {Sec.91} Q 21. What happens when the estate of a taxable person is under the control of Court of Wards? Ans. Where the estate of a taxable person owning a business in respect of which any tax, interest or penalty is payable is under the control of the Court of Wards/ Administrator General / Official Trustee / Receiver or Manager appointed under any order of a Court, the tax, interest or penalty shall be levied and recoverable from such Court of Wards/Administrator General / Official Trustee / Receiver or Manager to the same extent as it would be determined and recoverable from a taxable person. {Sec.92} ****
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16. Appeals, Review and Revision in GST Q 1. Whether any person aggrieved by any order or decision passed against him has the right to appeal? Ans. Yes. Any person aggrieved by any order or decision passed under the GST Act(s) has the right to appeal under Section 107. It must be an order or decision passed by an “adjudicating authority”. However, some decisions or orders (as provided for in Section 121) are not appealable. Q 2. What is the time limit to file appeal to Appellate Authority (AA)? Ans. For the aggrieved person, the time limit is fixed as 3 months from the date of communication of order or decision. For the department (Revenue), the time limit is 6 months within which review proceedings have to be completed and appeal filed before the AA Q 3. Whether the appellate authority has any powers to condone the delay in filing appeal? Ans. Yes. He can condone a delay of up to one month from the end of the prescribed period of 3/6 months for filing the appeal (3+1/6+1), provided there is “sufficient cause” as laid down in the section 107(4). Q 4. Whether the appellate authority has any powers to allow additional grounds not specified in the appeal memo?
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Ans. Yes. He has the powers to allow additional grounds if he is satisfied that the omission was not wilful or unreasonable. Q 5. The order passed by Appellate Authority has to be communicated to whom? Ans. Appellate Authority has to communicate the copy of order to the appellant, respondent and the adjudicating authority with a copy to jurisdictional Commissioner of CGST and SGST/UTGST. Q 6. What is the amount of mandatory pre-deposit which should be made along with every appeal before Appellate Authority? Ans. Full amount of tax, interest, fine, fee and penalty arising from the impugned order as is admitted by the appellant and a sum equal to 10% of remaining amount of tax in dispute arising from the order in relation to which appeal has been filed. Q 7. Can the Department apply to AA for ordering a higher amount of pre-deposit? Ans No Q 8. What about the recovery of the balance amount? Ans. On making the payment of pre-deposit as above, the recovery of the balance amount shall be deemed to be stayed, in terms of section 107(7) Q 9. Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/
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reduce the amount of refund/ITC from the one passed by the original authority? Ans. The AA is empowered to pass an order enhancing the fees or penalty or fine in lieu of confiscation or reducing the amount of refund or input tax credit provided the appellant has been given reasonable opportunity of showing cause against the proposed detrimental order. (First Proviso to Section 107(11)). In so far as the question of enhancing the duty or deciding wrong availment of ITC is concerned, the AA can do so only after giving specific SCN to the appellant against the proposed order and the order itself should be passed within the time limit specified under Section 73 or Section 74. (Second Proviso to Section 107(11)). Q 10. Does the AA have the power to remand the case back to the adjudicating authority for whatever reasons? Ans. No. Section 107(11) specifically states that the AA shall, after making such inquiry as may be necessary, pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against, but shall not refer the case back to the authority that passed the decision or order. Q 11. Can any CGST/SGST authority r e v i s e a n y order passed under the Act by his subordinates? Ans. Section 2(99) of the Act defines “Revisional Authority” as an authority appointed or authorised under this Act for revision of decision or orders referred to in
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section 108. Section 108 of the Act authorizes such “revisional authority” to call for and examine any order passed by his subordinates and in case he considers the order of the lower authority to be erroneous in so far as it is prejudicial to revenue and is illegal or improper or has not taken into account certain material facts, whether available at the time of issuance of the said order or not or in consequence of an observation by the Comptroller and Auditor General of India, he may, if necessary, he can revise the order after giving opportunity of being heard to the noticee. Q 12. Can the “revisional authority” order for staying of operation of any order passed by his subordinates pending such revision? Ans. Yes. Q 13. Are there any fetters to the powers of “revisional authority” under GST to revise orders of subordinates? Ans. Yes. The “revisional authority” shall not revise any order if (a) the order has been subject to an appeal under section 107 or under section 112 or under section 117 or under section 118; or (b) the period specified under section 107(2) has not yet expired or more than three years have expired after the passing of the decision or order sought to be revised. (c) the order has already been taken up for revision under this Section at any earlier stage.
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Q 14. When the Tribunal is having powers to refuse to admit the appeal? Ans. In cases where the appeal involves – •
tax amount or input tax credit or
• the difference in tax or the difference in input tax credit involved or • amount of fine, fees or amount of penalty determined by such order, does not exceed Rs 50,000/-, the Tribunal has discretion to refuse to admit such appeal. (Section 112(2) of the Act) Q 15. What is the time limit within which appeal has to be filed before the Tribunal? Ans. The aggrieved person has to file appeal before Tribunal within 3 months from t he date of rec eipt of the order appealed against. Department has to complete review proceedings and file appeal within a period of six months from the date of passing the order under revision. Q 16. Can the Tribunal condone delay in filing appeal before it beyond the period of 3/6 months? If so, till what time? Ans. Yes, the Tribunal has powers to condone delay of a further three months, beyond the period of 3/6 months provided sufficient cause is shown by the appellant for such delay. Q 17. What is the time limit for filing memorandum of cross objections before Tribunal? Ans. 45 days from the date of receipt of appeal.
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Q 18. Whether interest becomes payable on refund of pre-deposit amount? Ans. Yes. As per Section 115 of the Act, where an amount deposited by the appellant under sub-section (6) of section 107 or under sub-section (8) of section 112 is required to be refunded consequent to any order of the Appellate Authority or of the Appellate Tribunal, as the case may be, interest at the rate specified under section 56 shall be payable in respect of such refund from the date of payment of the amount till the date of refund of such amount. Q 19. An appeal from the order of Tribunal lies to which forum? Ans. Appeal against orders passed by the State Bench or Area Benches of the Tribunal lies to the High Court if the High Court is satisfied that such an appeal involves a substantial question of law. (Section 117(1)). However, appeal against orders passed by the National Bench or Regional Benches of the Tribunal lies to the Supreme Court and not High Court. (Under section 109(5) of the Act, only the National Bench or Regional Benches of the Tribunal can decide appeals where one of the issues involved relates to the place of supply.) Q 20. What is the time limit for filing an appeal before the High Court? Ans. 180 days from the date of receipt of the order appealed against. However, the High Court has the power to condone further delay on sufficient cause being shown.
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17. Advance Ruling Q 1. What is the meaning of Advance Ruling? Ans. As per section 95 of CGST/SGST Law and section 12 of UTGST law, ‘advance ruling’ means a decision provided by the authority or the Appellate Authority to an applicant on matters or on questions specified in section 97(2) or 100(1) of CGST/SGST Act as the case may be, in relation to the supply of goods and/or services proposed to be undertaken or being undertaken by the applicant. Q 2. Which are the questions for which advance ruling can be sought? Ans. Advance Ruling can be sought for the following questions: (a) classification of any goods or services or both; (b) applicability of a notification issued under provisions of the G S T Act(s); (c) determination of time and value of supply of goods or services or both; (d) admissibility of input tax credit of tax paid or deemed to have been paid; (e) determination of the liability to pay tax on any goods or services under the Act; (f) whether applicant i s required to be registered under the Act; (g) whether any particular thing done by the applicant with respect to any goods or services
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amounts to or results in a supply of goods or services, within the meaning of that term. Q 3. What is the objective of having a mechanism of Advance Ruling? Ans. The broad objective for setting up such an authority is to: i.
provide certainty in tax liability in advance in relation to an activity proposed to be undertaken by the applicant;
ii.
attract Foreign Direct Investment (FDI);
iii. reduce litigation; iv.
pronounce ruling expeditiously in transparent and inexpensive manner.
Q 4. What will be the composition of Authority for advance rulings (AAR) under GST? Ans. ‘Authority for advance ruling’ (AAR) shall comprise one m e m b e r C G S T a n d o n e m e m b e r S G S T / U T G S T . They will be appointed by the Central and State government respectively. Q 5. Is it necessary for a person seeking advance ruling to be registered? Ans. No, any person registered under the GST Act(s) or desirous of obtaining registration can be an applicant. (Section 95(b)) Q 6. At what time an application for advance ruling be made?
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Ans. An applicant can apply for advance ruling even before taking up a transaction (proposed supply of goods or services) or in respect of a supply which is being undertaken. The only restriction is that the question being raised is already not pending or decided in any proceedings in the case of applicant. Q 7. In how much time will the Authority for Advance Rulings have to pronounce its ruling? Ans. As per Section 98(6) of CGST/SGST Act, the Authority shall pronounce its ruling in writing within ninety days from the date of receipt of application. Q 8. What is the Appellate authority for advance ruling (AAAR)? Ans. Appellate authority for advance ruling (AAAR), shall be constituted under the SGST Act or UTGST Act and such AAAR shall be deemed to be the Appellate Authority under the CGST Act in respect of the respective state or Union Territory. An applicant, or the jurisdictional officer, if aggrieved by any advance ruling, may appeal to the Appellate Authority.
Q 9. How many AAR and AAAR will be constituted under GST? Ans. There will be one AAR and AAAR for each State. Q 10. To whom applicable?
will
the
Advance
Ruling
be
Ans. Section 1 0 3 provides that an advance ruling
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pronounced by AAR or AAAR shall be binding only on the applicant who sought it in respect of any matter referred to in 97 (2) and on the jurisdictional tax authority of the applicant. This clearly means that an advance ruling is not applicable to similarly placed taxable persons in the State. It is only limited to the person who has applied for an advance ruling. Q 11. Whether the advance ruling have precedent value of a judgment of the High Court or the Supreme Court? Ans. No, the advance ruling is binding only in respect of the matter referred. It has no precedent value. However, even for persons other than applicant, it does have persuasive value. Q 12. What is the time period for applicability of Advance Ruling? Ans. The law does not provide for a fixed time period for which the ruling shall apply. Instead, in section 1 0 3 ( 2 ) , it is provided that advance ruling shall be binding till the period when the law, facts or circumstances supporting the original advance ruling have changed. Thus, a ruling shall continue to be in force so long as the transaction continues and so long as there is no change in law, facts or circumstances. Q 13. Can an advance ruling given be nullified? Ans. Section 104(1) provides that an advance ruling shall be held to be ab initio void if the AAR or AAAR finds that
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the advance ruling was obtained by the applicant by fraud or suppression of material facts or misrepresentation of facts. In such a situation, all the provisions of the GST Act(s) shall apply to the applicant as if such advance ruling had never been made (but excluding the period when advance ruling was given and up to the period when the order declaring it to be void is issued). An order declaring advance ruling to be void can be passed only after hearing the applicant. Q 14. What is the procedure for obtaining Advance Ruling? Ans. Section 97 and 98 deals with procedure for obtaining advance ruling. Section 97 provides that the applicant desirous of obtaining advance ruling should make application to AAR in a prescribed form and manner. The format of the form and the detailed procedure for making application will be prescribed in the Rules. Section 98 provides the procedure for dealing with the application for advance ruling. The AAR shall send a copy of application to the officer in whose jurisdiction the applicant falls and call for all relevant records. The AAR may then examine the application along with the records and may also hear the applicant. Thereafter AAR will pass an order either admitting or rejecting the application. Q 15. Under what circumstances will the application for Advance Ruling be compulsorily rejected? Ans. Application has to be rejected if the question raised in the application is already pending or decided in any proceedings in the case of applicant under any of the provisions of GST Act(s) If the application is rejected, it should be by way of a
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speaking order giving the reasons for rejection. Q 16. What is the procedure to be followed by AAR once the application is admitted? Ans. If the application is admitted, the AAR shall pronounce its ruling within ninety days of receipt of application. Before giving its ruling, it shall examine the application and any further material furnished by the applicant or by the concerned departmental officer. Before giving the ruling, AAR must hear the applicant or his authorized representative as well as the jurisdictional officers of CGST/SGST/UTGST. Q 17. What happens if there is a difference of opinion amongst members of AAR? Ans. If there is difference of opinion between the two members of AAR, they shall refer the point or points on which they differ to the AAAR for hearing the issue. If the members of AAAR are also unable to come to a common conclusion in regard to the point(s) referred to them by AAR, then it shall be deemed that no advance ruling can be given in respect of the question on which difference persists at the level of AAAR. Q 18. What are the provisions for appeals against order of AAR? Ans. The provisions of appeal before AAAR are dealt in section 100 and 101 of CGST/SGST Act or section 14 of the UTGST Act. If the applicant is aggrieved with the finding of the AAR, he can file an appeal with AAAR. Similarly, if the concerned
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or jurisdictional officer of CGST/SGST/UTGST does not agree with the finding of AAR, he can also file an appeal with AAAR. The word concerned officer of CGST/SGST means an officer who has been designated by the CGST/SGST administration in regard to an application for advance ruling. In normal circumstances, the concerned officer will be the officer in whose jurisdiction the applicant is located. In such cases the concerned officer will be the jurisdictional CGST/SGST officer. Any appeal must be filed within thirty days from the receipt of the advance ruling. The appeal has to be in prescribed form and has to be verified in prescribed manner. This will be prescribed in the Model GST Rules. The Appellate Authority must pass an order after hearing the parties to the appeal within a period of ninety days of the filing of an appeal. If members of AAAR differ on any point referred to in appeal, it shall be deemed that no advance ruling is issued in respect of the question under appeal. Q 19. Whether Appeal can be filed before High Court or Supreme Court against the ruling of Appellate Authority for Advance Rulings? Ans The CGST /SGST Act do not provide for any appeal against the ruling of Appellate Authority for Advance Rulings. Thus no further appeals lie and the ruling shall be binding on the applicant as well as the jurisdictional officer in respect of applicant. However, Writ Jurisdiction may lie before Hon’ble High Court or the Supreme Court.
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Q 20. Can the AAR & AAAR order for rectification of mistakes in the ruling? Ans. Yes, AAR and AAAR h a v e p o w e r to amend their order to rectify any mistake apparent from the record within a period of six months from the date of the order. Such mistake may be noticed by the authority on its own accord or may be brought to its notice by the applicant or the concerned or the jurisdictional CGST/SGST officer. If a rectification has the effect of enhancing the tax liability or reducing the quantum of input tax credit, the applicant or the appellant must be heard before the order is passed. (Section 102)
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19. Inspection, Search, Seizure and Arrest Q 1. What is the meaning of the term “Search”? Ans. As per law dictionary and as noted in different judicial pronouncements, the term ‘search’, in simple language, denotes an action of a government machinery to go, look through or examine carefully a place, area, person, object etc. in order to find something concealed or for the purpose of discovering evidence of a crime. The search of a person or vehicle or premises etc. can only be done under proper and valid authority of law. Q 2. What is the meaning of the term “Inspection”? Ans. ‘Inspection’ is a new provision under the CGST/SGST Act. It is a softer provision than search to enable officers to access any place of business of a taxable person and also any place of business of a person engaged in transporting goods or who is an owner or an operator of a warehouse or godown. Q 3. Who can order for carrying out “Inspection” and under what circumstances? Ans. As per Section 67 of CGST/SGST Act, Inspection can be carried out by an officer of CGST/SGST only upon a written authorization given by an officer of the rank of Joint Commissioner or above. A Joint Commissioner or an officer higher in rank can give such authorization only if he has reasons to believe that the person concerned has done one of the following: i.
suppressed any transaction of supply;
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suppressed stock of goods in hand;
iii. claimed excess input tax credit; iv. contravened any provision of the CGST/SGST Act to evade tax; v.
a transporter or warehouse owner has kept goods which have escaped payment of tax or has kept his accounts or goods in a manner that is likely to cause evasion of tax.
Q 4. Can the proper officer authorize Inspection of any assets/premises of any person under this Section? Ans. No. Authorization can be given to an officer of CGST/ SGST to carry out inspection of any of the following: i.
any place of business of a taxable person;
ii.
any place of business of a person engaged in the business of transporting goods whether or not he is a registered taxable person;
iii. any place of business of an owner or an operator of a warehouse or godown. Q 5. Who can order for Search and Seizure under the provisions of CGST Act? Ans. An officer of the rank of Joint Commissioner or above can authorize an officer in writing to carry out search and seize goods, documents, books or things. Such authorization can be given only where the Joint Commissioner has reasons to believe that any goods liable to confiscation or any documents or books or things relevant for any proceedings are hidden in any place. Q 6. What is meant by ‘reasons to believe’? Ans. Reason to believe is to have knowledge of facts
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which, although not amounting to direct knowledge, would cause a reasonable person, knowing the same facts, to reasonably conclude the same thing. As per Section 26 of the IPC, 1860, “A person is said to have ‘reason to believe’ a thing, if he has sufficient cause to believe that thing but not otherwise.” ‘Reason to believe’ contemplates an objective determination based on intelligent care and evaluation as distinguished from a purely subjective consideration. It has to be and must be that of an honest and reasonable person based on relevant material and circumstances. Q 7. Is it mandatory that such ‘reasons to believe’ has to be recorded in writing by the proper officer, before issuing authorization for Inspection or Search and Seizure? Ans. Although the officer is not required to state the reasons for such belief before issuing an authorization for search, he has to disclose the material on which his belief was formed. ‘Reason to believe’ need not be recorded invariably in each case. However, it would be better if the materials / information etc. are recorded before issue of search warrant or before conducting search.
Q 8. What is a Search Warrant and what are its contents? Ans. The written authority to conduct search is generally called search warrant. The competent authority to issue search warrant is an officer of the rank of Joint Commissioner or above. A search warrant must indicate the existence of a reasonable belief leading to the search. Search Warrant should contain the following details:
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i.
the violation under the Act,
ii.
the premise to be searched,
iii. the name and designation of the person authorized for search, iv. the name of the issuing officer with full designation along with his round seal, v.
date and place of issue,
vi. serial number of the search warrant, vii. period of validity i.e. a day or two days etc. Q 9. When does goods become liable to confiscation under the provisions of CGST/SGST Act? Ans. As per section 130 of SGST/SGST Act , goods become liable to confiscation when any person does the following: (i)
supplies or receives any goods in contravention of any of the provisions of this Act or rules made thereunder leading to evasion of tax;
(ii) does not account for any goods on which he is liable to pay tax under this Act; (iii) supplies any g o o d s liable to tax under this Act without having applied for the registration; (iv)
contravenes any of the provisions of the CGST/ SGST Act or rules made thereunder with intent to evade payment of tax.
Q 10. What powers can be exercised by an officer during valid search? Ans. An officer carrying out a search has the power to search for and seize goods (which are liable to confiscation) and documents, books or things (relevant for any proceedings
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under CGST/SGST Act) from the premises searched. During search, the officer has the power to break open the door of the premises authorized to be searched if access to the same is denied. Similarly, while carrying out search within the premises, he can break open any almirah or box if access to such almirah or box is denied and in which any goods, account, registers or documents are suspected to be concealed. He can also seal the premises if access to it denied. Q 11. What is the procedure for conducting search? Ans. Section 67(10) of CGST/SGST Act prescribes that searches must be carried out in accordance with the provisions of Code of Criminal Procedure, 1973. Section 100 of the Code of Criminal Procedure describes the procedure for search. Q 12. What are the basic requirements to be observed during Search operations? Ans. The following principles should be observed during Search: •
No search of premises should be carried out without a valid search warrant issued by the proper officer. •
There should invariably be a lady officer accompanying the search team to residence.
•
The officers before starting the search should disclose their identity by showing their identity cards to the person in-charge of the premises.
•
The search warrant should be executed before the start of the search by showing the same to the person in-charge of the premises and his signature should be taken on the body of the search warrant in token of having seen the same. The signatures of
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at least two witnesses should also be taken on the body of the search warrant. •
The search should be made in the presence of at least two independent witnesses of the locality. If no such inhabitants are available /willing, the inhabitants of any other locality should be asked to be witness to the search. The witnesses should be briefed about the purpose of the search.
•
Before the start of the search proceedings, the team of officers conducting the search and the accompanying witnesses should offer themselves for their personal search to the person in-charge of the premises being searched. Similarly, after the completion of search all the officers and the witnesses should again offer themselves for their personal search. •
A Panchnama / Mahazar of the proceedings of the search should necessarily be prepared on the spot. A list of all goods, documents recovered and seized/detained should be prepared and annexed to the Panchnama/Mahazar. The Panchnama / Mahazar and the list of goods/ documents seized/detained should invariably be signed by the witnesses, the incharge/ owner of the premises before whom the search is conducted and also by the officer(s) duly authorized for conducting the search.
•
After the search is over, the search warrant duly executed should be returned in original to the issuing officer with a report regarding the outcome of the search. The names of the officers who participated in the search may also be
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written on the reverse of the search warrant. •
The issuing authority of search warrant should maintain register of records of search warrant issued and returned and used search warrants should be kept in records.
•
A copy of the Panchnama / Mahazar along with its annexure should be given to the person incharge/owner of the premises being searched under acknowledgement.
Q 13. Can a CGST/SGST officer access business premises under any other circumstances? Ans. Yes. Access can also be obtained in terms of Section 65 of CGST/SGST Act. This provision of law is meant to allow an audit party of CGST/SGST or C&AG or a cost accountant or chartered accountant nominated under section 66 of CGST/SGST Act, access to any business premises without issuance of a search warrant for the purposes of carrying out any audit, scrutiny, verification and checks as may be necessary to safeguard the interest of revenue. However, a written authorization is to be issued by an officer of the rank of Commissioner of CGST or SGST. This provision facilitates access to a business premise which is not registered by a taxable person as a principal or additional place of business but has books of accounts, documents, computers etc. which are required for audit or verification of accounts of a taxable person. Q 14. What is meant by the term ‘Seizure’? Ans. The term ‘seizure’ has not been specifically defined in the Model GST Law. In Law Lexicon Dictionary, ‘seizure’ is defined as the act of taking possession of property by an officer under legal process. It generally implies taking
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possession forcibly contrary to the wishes of the owner of the property or who has the possession and who was unwilling to part with the possession. Q 15. Does GST Act(s) h a ve any power of d et ent i on of goods and conveyances? Ans. Yes, under Section 129 of CGST/SGST Act, an officer has power to detain goods along with the conveyance (like a truck or other types of vehicle) transporting the goods. This can be done for such goods which are being transported or are stored in transit in violation of the provisions of CGST/SGST Act. Goods which are stored or are kept in stock but not accounted for can also be detained. Such goods and conveyance shall be released after payment of applicable tax or upon furnishing security of equivalent amount. Q 16. What is the distinction in law between ‘Seizure’ and ‘Detention’? Ans. Denial of access to the owner of the property or the person who possesses the property at a particular point of time by a legal order/notice is called detention. Seizure is taking over of actual possession of the goods by the department. Detention order is issued when it is suspected that the goods are liable to confiscation. Seizure can be made only on the reasonable belief which is arrived at after inquiry/investigation that the goods are liable to confiscation. Q 17. What are the safeguards provided in G S T A c t ( s ) in respect of Search or Seizure? Ans. Certain safeguards are provided in section 67 of
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CGST/SGST Act in respect of the power of search or seizure. These are as follows: i.
Seized goods o r documents should n o t be retained beyond the period necessary for their examination;
ii.
Photocopies of the documents can be taken by the person from whose custody documents are seized;
iii. For seized goods, if a notice is not issued within six months of its seizure, goods shall be returned to the person from whose possession it was seized. This period of six months can be extended on justified grounds up to a further period of maximum six months; iv. An inventory of seized goods shall be made by the seizing officer; v.
Certain categories of goods to be specified under CGST Rules (such as perishable, hazardous etc.) can be disposed of immediately after seizure;
vi. Provisions of Code of Criminal Procedure 1973 relating to search and seizure shall apply. However, one important modification is in relation to sub-section (5) of section 165 of Code of Criminal Procedure – instead of sending copies of any record made in course of search to the nearest Magistrate empowered to take cognizance of the offence, it has to be sent to the Principal Commissioner/ Commissioner of CGST/ Commissioner of SGST. Q 18. Is there any special document required to be carried during transport of taxable goods?
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Ans. Under section 68 of CGST /SGST Act, a person in charge of a conveyance carrying any consignment of goods of value exceeding a specified amount may be required to carry a prescribed document as may be prescribed. Q 19. What is meant by the term “arrest”? Ans. The term ‘arrest’ has not been defined in the CGST/SGST Act. However, as per judicial pronouncements, it denotes ‘the taking into custody of a person under some lawful command or authority’. In other words, a person is said to be arrested when he is taken and restrained of his liberty by power or colour of lawful warrant. Q 20. When can the proper officer authorize ‘arrest’ of any person under CGST / SGST Act? Ans. The Commissioner of CGST/SGST can authorize a CGST/SGST officer to arrest a person if he has reasons to believe that the person has committed an offence attracting a punishment prescribed under section 132(1) (a), (b), (c), (d) or Sec 132(2) of the CGST/SGST Act. This essentially means that a person can be arrested only where the tax evasion is more than 2 crore rupees or where a he has been convicted earlier under CGST Act. Q 21. What are the safeguards provided under CGST /SGST Act for a person who is placed under arrest? Ans. There are certain safeguards provided under section 69 for a person who is placed under arrest. These are: a. If a person is arrested for a cognizable
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offence, he must be informed in writing of the grounds of arrest and he must be produced before a magistrate within 24 hours of his arrest; i. If a person is arrested for a noncognizable and bailable offence, the Deputy/ Assistant Commissioner of CGST/SGST can release him on bail and he will be subject to the same provisions as an officer in-charge of a police station under section 436 of the Code of Criminal Procedure, 1973; ii. All arrest must be in accordance with the provisions of the Code of Criminal Procedure,1973 relating to arrest. Q 22. What are the precautions to be taken during arrest? Ans. The provisions of the Code of Criminal Procedure, 1973 (2 of 1974) relating to arrest and the procedure thereof must be adhered to. It is therefore necessary that all field officers of CGST/SGST be fully familiar with the provisions of the Code of Criminal Procedure, 1973. One important provision to be taken note of is section 57 of Cr.P.C., 1973 which provides that a person arrested without warrant shall not be detained for a longer period than, under the circumstances of the case, is reasonable but this shall not exceed twenty four hours (excluding the journey time from place of arrest to the Magistrate’s court). Within this period, as provided under section 56 of Cr.P.C., the person making the arrest shall send the person arrested without warrant before a Magistrate having jurisdiction in the case. In a landmark judgment in the case of D.K. Basu v. State
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of West Bengal reported in 1997 (1) SCC 416, the Hon’ble Supreme Court has laid down specific guidelines required to be followed while making arrests. While this is in relation to police, it needs to be followed by all departments having power of arrest. These are as under: i.
The police personnel carrying out the arrest and handling the interrogation of the arrestee should bear accurate, visible and clear identification and name tags with their designations. The particulars of all such police personnel who handle interrogation of the arrestee must be recorded in a register.
ii.
The police officer carrying out the arrest shall prepare a memo of arrest at the time of arrest and such memo shall be attested by at least one witness, who may be either a member of the family of the arrestee or a respectable person of the locality from where the arrest is made. It shall also be counter signed by the arrestee and shall contain the time and date of arrest.
iii.
A person who has been arrested or detained and is being held in custody in a police station or interrogation center or other lock up, shall be entitled to have one friend or relative or other person known to him or having interest in his welfare being informed, as soon as practicable, that he has been arrested and is being detained at the particular place, unless the attesting witness of the memo of arrest is himself such a friend or a relative of the arrestee.
iv.
The time, place of arrest and venue of custody of an arrestee must be notified by the police where the next friend or relative of the arrestee lives outside the district or town through the Legal Aid
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Organization in the District and the police station of the area concerned telegraphically within a period of 8 to 12 hours after the arrest. v.
An entry must be made in the diary at the place of detention regarding the arrest of the person which shall also disclose the name of the next friend of the person who has been informed of the arrest and the names and particulars of the police officials in whose custody the arrestee is.
vi. The arrestee should, where he so requests, be also examined at the time of his arrest and major and minor injuries, if any present on his/her body, must be recorded at that time. The ‘Inspection Memo’ must be signed both by the arrestee and the police officer effecting the arrest and its copy provided to the arrestee. vii. The arrestee should be subjected to medical examination by the trained doctor every 48 hours during his detention in custody by a doctor on the panel of approved doctors appointed by Director, Health Services of the concerned State or Union Territory, Director, Health Services should prepare such a panel for all Tehsils and Districts as well. viii. Copies of all the documents including the memo of arrest, referred to above, should be sent to the Magistrate for his record. ix. The arrestee may be permitted to meet his lawyer during interrogation, though not throughout the interrogation. x.
A police control room should be provided at all district and State headquarters where information regarding the arrest and the place
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of custody of the arrestee shall be communicated by the officer causing the arrest, within 12 hours of effecting the arrest and at the police control room it should be displayed on a conspicuous notice board. Q 23. What a r e t h e b r o a d g u i d e l i n e s f o r a r r e s t followed in CBEC? Ans. Decision to arrest needs to be taken on case-tocase basis considering various factors, such as, nature and gravity of offence, quantum of duty evaded or credit wrongfully availed, nature and quality of evidence, possibility of evidences being tampered with or witnesses being influenced, cooperation with the investigation, etc. Power to arrest has to be exercised after careful consideration of the facts of the case which may include: i.
to ensure proper investigation of the offence;
ii.
to prevent such person from absconding;
iii. cases involving organized smuggling of goods or evasion of customs duty by way of concealment; iv.
master minds or key operators effecting proxy/ benami imports/exports in the name of dummy or non-existent persons/IECs, etc.;
v.
where the intent to evade duty is evident and element of mensrea/guilty mind is palpable;
vi. prevention of the possibility of tampering with evidence; vii. intimidating or influencing witnesses; and viii. large amounts of evasion of duty or service tax at least exceeding one crore rupees. Q 24. What is a cognizable offence?
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Ans. Generally, cognizable offence means serious category of offences in respect of which a police officer has the authority to make an arrest without a warrant and to start an investigation with or without the permission of a court.
Q 25. What is a non-cognizable offence? Ans. Non-cognizable offence means relatively less serious offences in respect of which a police officer does not have the authority to make an arrest without a warrant and an investigation cannot be initiated without a court order. Q 26. What are cognizable and non-cognizable offences under CGST Act? Ans. In section 132 of CGST Act, it is provided that the offences relating to taxable goods and /or services where the amount of tax evaded or the amount of input tax credit wrongly availed or the amount of refund wrongly taken exceeds Rs. 5 crore, shall be cognizable and nonbailable. Other offences under the act are non-cognizable and bailable. Q 27. When can the proper officer issue summons under CGST Act? Ans. Section 70 of CGST/SGST Act gives powers to a duly authorized CGST/SGST officer to call upon a person by issuing a summon to present himself before the officer issuing the summon to either give evidence or produce a document or any other thing in any inquiry which an officer is making. A summons to produce documents or other things may be for the production of certain specified documents or things or for the production of all documents or things of a certain description in the possession or under the control of the person summoned.
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Q 28. What are the responsibilities of the person so summoned? Ans. A person who is issued summon is legally bound to attend either in person or by an authorized representative and he is bound to state the truth before the officer who has issued the summon upon any subject which is the subject matter of examination and to produce such documents and other things as may be required. Q 29. What can be the consequences of nonappearance to summons? Ans. The proceeding before the official who has issued summons is deemed to be a judicial proceeding. If a person does not appear on the date when summoned without any reasonable justification, he can be prosecuted under section 174 of the Indian Penal Code (IPC). If he absconds to avoid service of summons, he can be prosecuted under section 172 of the IPC and in case he does not produce the documents or electronic records required to be produced, he can be prosecuted under section 175 of the IPC. In case he gives false evidence, he can be prosecuted under section 193 of the IPC. In addition, if a person does not appear before a CGST/ SGST officer who has issued the summon, he is liable to a penalty up to Rs 25,000/- under section 122(3)(d) of CGST/SGST Act. Q 30. What are summons?
the
guidelines
for
issue
of
Ans. The Central Board of Excise and Customs (CBEC) in t h e D e p a r t m e n t o f R e v e n u e , M i n i s t r y o f F i n a n c e has issued guidelines from time to time to ensure that summons provisions are not misused in the
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field. Some of the important highlights of these guidelines are given below: i.
summons are to be issued as a last resort where assesses are not co-operating and this section should not be used for the top management;
ii.
the language of the summons should not be harsh and legal which causes unnecessary mental stress and embarrassment to the receiver;
iii.
summons by Superintendents should be issued after obtaining prior written permission from an officer not below the rank of Assistant Commissioner with the reasons for issuance of summons to be recorded in writing;
iv.
where for operational reasons, it is not possible to obtain such prior written permission, oral/ telephonic permission from such officer must be obtained and the same should be reduced to writing and intimated to the officer according such permission at the earliest opportunity;
v.
in all cases, where summons are issued, the officer issuing summons should submit a report or should record a brief of the proceedings in the case file and submit the same to the officer who had authorized the issuance of summons;
vi. senior management officials such as CEO, CFO, General Managers of a large company or a Public Sector Undertaking should not generally be issued summons at the first instance. They should be summoned only when there are indications in the investigation of their involvement in the decision making process which led to loss of revenue.
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Q 31. What are the precautions to be observed while issuing summons? Ans. The following precautions should generally be observed when summoning a person: (i) A summon should not be issued for appearance where it is not justified. The power to summon can be exercised only when there is an inquiry being undertaken and the attendance of the person is considered necessary. (ii) Normally, summons should not be issued repeatedly. As far as practicable, the statement of the accused or witness should be recorded in minimum number of appearances. (iii) Respect the time of appearance given in the summons. No person should be made to wait for long hours before his statement is recorded except when it has been decided very consciously as a matter of strategy. (iv) Preferably, statements should b e recorded during office hours; however, an exception could be made regarding time and place of recording statement having regard to the facts in the case. Q 32. Are there any class of officers who are required to assist CGST/SGST officers? Ans. Under section 72 of CGST/SGST Act, the following officers have been empowered and are required to assist CGST/SGST officers in the execution of CGST/SGST Act. The categories specified are as follows: i. Police; ii. Railways iii. Customs;
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iv. Officers of State/UT/ Central Government engaged in collection of GST; v. Officers of State/UT/ Central Government engaged in collection of land revenue; vi. All village officers; vii. Any other class of officers as may be notified by the Central/State Government. ****
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20. Offences, Penalties, Prosecution and Compounding Q 1. What are the prescribed offences under CGST/SGST Act? Ans. The CGST/SGST Act codifies the offences and penalties in Chapter XVI. The Act lists 21 offences in section 122, apart from the penalty prescribed under section 1 0 for availing compounding by a taxable person who is not eligible for it. The said offences are as follows: 1) Making a supply without invoice or with false/ incorrect invoice; 2) Issuing an invoice without making supply; 3) Not paying tax collected for a period exceeding three months; 4) Not paying tax collected in contravention of the CGST/SGST Act for a period exceeding 3 months; 5) Non deduction or lower deduction of tax deducted at source or not depositing tax deducted at source under section 51; 6) Non collection or lower collection of or nonpayment of tax collectible at source under section 52; 7) Availing/utilizing input tax credit without actual receipt of goods and/or services; 8) Fraudulently obtaining any refund; 9) Availing/distributing input tax credit by an Input Service Distributor in violation of Section 20; 10) Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax;
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11) Failure to register despite being liable to pay tax; 12) Furnishing false information regarding registration particulars either at the time of applying for registration or subsequently; 13) Obstructing or preventing any official in discharge of his duty; 14) Transporting documents;
goods
without
prescribed
15) Suppressing turnover leading to tax evasion; 16) Failure to maintain accounts/documents in the manner specified in the Act or failure to retain accounts/documents for the period specified in the Act; 17) Failure to furnish information/documents required by an officer in terms of the Act/Rules or furnishing false information/documents during the course of any proceeding; 18) Supplying/transporting/storing liable to confiscation;
any
goods
19) Issuing invoice or document using GSTIN of another person; 20) Tampering/destroying any material evidence; 21) Disposing of /tampering with goods detained/ seized/attached under the Act.
Q 2. What is meant by the term penalty? Ans. The word “penalty” has not been defined in the CGST/SGST Act but judicial pronouncements and principles of jurisprudence have laid down the nature of a
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penalty as: •
a temporary punishment or a sum of money imposed by statute, to be paid as punishment for the commission of a certain offence;
•
a punishment imposed by law or contract for doing or failing to do something that was the duty of a party to do.
Q 3. What are the general disciplines to be followed while imposing penalties? Ans. The levy of penalty is subject to a certain disciplinary regime which is based on jurisprudence, principles of natural justice and principles governing international trade and agreements. Such general discipline is enshrined in section 126 of the Act. Accordingly— •
no penalty is to be imposed without issuance of a show cause notice and proper hearing in the matter, affording an opportunity to the person proceeded against to rebut the allegations levelled against him,
•
the penalty is to depend on the totality of the facts and circumstances of the case,
•
the penalty imposed is to be commensurate with the degree and severity of breach of the provisions of the law or the rules alleged,
•
the nature of the breach is to be specified clearly in the order imposing the penalty,
•
the provisions of the law under which the penalty has been imposed is to be specified.
Section 126 further specifies that, in particular, no substantial penalty is to be imposed for —
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•
any m i n o r b r e a c h ( minor b r e a c h h a s b e e n defined as a violation of the provisions in a case where the tax involved is less than Rs.5000), or
•
a procedural requirement of the law, or
•
an easily rectifiable mistake/omission in documents (explained in the law as an error apparent on record) that has been made without fraudulent intent or gross negligence.
Further, wherever penalty of a fixed amount or a fixed percentage has been provided in the CGST/SGST Act, the same shall apply. Q 4. What is the quantum of penalty provided for in the CGST /SGST Act? Ans. Section 122(1) provides that any taxable person who has committed any of the offences mentioned in section 122 shall be punished with a penalty that shall be higher of the following amounts: •
The amount of tax evaded, fraudulently obtained as refund, availed as credit, or not deducted or collected or short deducted or short collected, or
•
A sum of Rs. 10,000/-.
Further Section 122(2) provides that any registered person who has not paid tax or makes a short payment of taxon supplies shall be a liable to penalty which will be the higher of: • •
10% of the tax not paid or short paid, or Rs. 10,000/-
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Q 5. Is any penalty prescribed for any person other than the taxable person? Ans. Yes. Section 122(3) provides for levy of penalty extending to Rs. 25,000/- for any person who•
aids or abets any of the 21 offences,
•
deals in any way (whether receiving, supplying, storing or transporting) with goods that are liable to confiscation,
• receives or d e al s w i t h s u p p l y o f s e r v i c e s i n contravention of the Act, •
fails to appear before an authority who has issued a summon,
•
fails to issue any invoice for a supply or account for any invoice in his books of accounts.
Q 6. What is the penalty provided for any contravention for which no separate penalty has been prescribed under CGST/SGST Act? Ans. Section 125 of the CGST/SGST Act provides that any person who contravenes any provision of the Act or the rules made under this Act for which no separate penalty has been prescribed shall be punishable with a penalty that may extend to Rs. 25,000/Q 6. What action can be taken for transportation of goods without valid documents or attempted to be removed without proper record in books? Ans. If any person transports any goods or stores any such goods while in transit without the documents prescribed under the Act (i.e. invoice and a declaration) or supplies or stores any goods that have not been recorded in the books or accounts maintained by him,
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then such goods shall be liable for detention along with any vehicle on which they are being transported. Where owner comes forward: - Such goods shall be released on payment of the applicable tax and penalty equal to 100% tax or upon furnishing of security equivalent to the said amount. In case of exempted goods, penalty is 2% of value of goods or Rs 25,000/- whichever is lesser. Where owner does not come forward: - Such goods shall be released on payment of the applicable tax and penalty equal to 50% of value of goods or upon furnishing of security equivalent to the said amount. In case of exempted goods, penalty is 5% of value of goods or Rs 25,000/- whichever is lesser. Q 7. What is the penalty prescribed for a person who opts for composition scheme despite being ineligible for the said scheme? Ans. Section 10(5) provides that if a person who has paid under composition levy is found as not being eligible for compounding then such person shall be liable to penalty to an amount equivalent to the tax payable by him under the provisions of the Act i.e. as a normal taxable person and that this penalty shall be in addition to the tax payable by him. Q 8.
What is meant by confiscation?
Ans. The word ‘confiscation’ has not been defined in the Act. The concept is derived from Roman Law wherein it meant seizing or taking into the hands of emperor, and transferring to Imperial “fiscus” or Treasury. The word “confiscate” has been defined in Aiyar’s Law Lexicon as to
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“appropriate (private property) to the public treasury by way of penalty; to deprive of property as forfeited to the State.” In short in means transfer of the title to the goods to the Government. Q 9. Under which circumstances can goods be confiscated under CGST/SGST Act? Ans. Under Section 70 of the CGST Act, goods shall be liable to confiscation if any person:
•
• • •
•
supplies or receives any goods in contravention of any provision of this Act and such contravention results in evasion of tax payable under the Act, or does not account for any goods in the manner required under the Act, or supplies goods that are liable to tax under the Act without applying for registration, or uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of CGST/SGST Act (unless used without knowledge of owner) contravenes any provision of the Act/Rules with the intention of evading payment of tax.
Q 10. What happens to the goods upon confiscation of goods by the proper officer? Ans. Upon confiscation, the title in the confiscated goods shall vest in the Government and every Police officer to whom the proper officer makes a request in this behalf, shall assist in taking possession of the goods. Q 11. After confiscation, is it required to give option
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to the person to redeem the goods? Ans. Yes. In terms of section 130(2), the Owner or the person in-charge of the goods liable to confiscation is to be given the option for fine (not exceeding market price of confiscated goods) in lieu of confiscation. This fine shall be in addition to the tax and other charges payable in respect of such goods. Q 12. Can any conveyance carrying goods without cover of prescribed documents be subject to confiscation? Ans. Yes. Section 130 provides that any conveyance carrying goods without the cover of any documents or declaration prescribed under the Act shall be liable to confiscation. However, if the owner of the conveyance proves that the goods were being transported without cover of the required documents/declarations without his knowledge or connivance or without the knowledge or connivance of his agent then the conveyance shall not be liable to confiscation as aforesaid. Q 13. What is Prosecution? Ans. Prosecution is the institution or commencement of legal proceeding; the process of exhibiting formal charges against the offender. Section 198 of the Criminal Procedure Code defines “prosecution” as the institution and carrying on of the legal proceedings against a person. Q 14. Which are the offences which warrant prosecution under the CGST/SGST Act? Ans. Section 73 of the CGST/SGST Act codifies the major offences under the Act which warrant institution of criminal proceedings and prosecution. 12 such major
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offences have been listed as follows: a) Making a supply without issuing an invoice or upon issuance of a false/incorrect invoice; b) Issuing an invoice without making supply; c) Not paying any amount collected as tax for a period exceeding 3 months; d) Availing or utilizing credit of input tax without actual receipt of goods and/or services;
e) Obtaining any fraudulent refund) f) evades tax, fraudulently avails ITC or obtains refund by an offence not covered under clause (a) to (e); g) Furnishing false information or falsification of financial records or furnishing of fake accounts/ documents with intent to evade payment of tax; h) Obstructing or preventing any official in the discharge of his duty; i) Dealing with goods liable to confiscation i.e. receipt, supply, storage or transportation of goods liable to confiscation; j) Receiving/dealing w i t h su ppl y of se r v i c e s i n contravention of the Act; k) tampers with or destroys any material evidence or documents l) Failing to supply any information required of him under the Act/Rules or supplying false information; m) Attempting to commit or abetting the commission of any of the offences at (a) to (l) above. Q 17. What is the punishment prescribed on conviction of any offence under the CGST/SGST Act? Ans. The scheme of punishment provided in section 132(1) is as follows:
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Offence involving--
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Punishment (Imprisonment extending to--)
Tax evaded exceeding 5 years and fine Rs. 5 crore or repeat offender250 lakh Tax evaded between Rs. 2 crore and Rs.5 crore
3 years and fine
Tax evaded between Rs.1
1 years and fine
crore and Rs.2 crore •
False records
•
Obstructing officer
•
Tamper records
6 months
Q 15. What are cognizable and non-cognizable offences under CGST/SGST Act? Ans. In terms of Section 132(4) and 132(5) of CGST/SGST Act • •
all offences where the evasion of tax is less than Rs.5 crores shall be non-cognizable and bailable, all offences where the evasion of tax exceeds Rs.5 crores shall be cognizable and non- bailable.
Q 16. Is prior sanction of competent authority mandatory for initiating prosecution? Ans. Yes. No person shall be prosecuted for any offence without the prior sanction of the designated authority.
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Q 17. Is ‘mensrea’ or culpable mental state necessary for prosecution under CGST/SGST Act? Ans. Yes. However, Section 135 presumes the existence of a state of mind (i.e. “culpable mental state” or mensrea) required to commit an offence if it cannot be committed without such a state of mind Q 18. What is a culpable state of mind? Ans. While committing an act, a “culpable mental state” is a state of mind wherein•
the act is intentional;
•
the act and its implications are understood and controllable;
•
the person committing the act was not coerced and even overcomes hurdles to the act committed;
•
the person believes or has reasons to believe that the act is contrary to law.
Q 19. Can a company be proceeded against or prosecuted for any offence under the CGST/SGST Act? Ans. Yes. Section 137 of the CGST/SGST ACT provides that every person who was in-charge of or responsible to a company for the conduct of its business shall, along-with the company itself, be liable to be proceeded against and punished for an offence committed by the company while such person was in-charge of the affairs of the company. If any offence committed by the company— •
has been committed connivance of, or
with the
consent/
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is attributable to negligence of—
any officer of the company then such officer shall be deemed to be guilty of the said offence and liable to be proceeded against and punished accordingly.
Q 20. What is meant by compounding of offences? Ans. Section 3 2 0 o f t h e C o d e o f C r i m i n a l Procedure defines “compounding” as to forbear from prosecution for consideration or any private motive. Q 21. Can offences under CGST/SGST Act be compounded? Ans. Yes. As per section 138 of the CGST/SGST Act, any offence, other than the following, may upon payment of the prescribed (compounding) amount be compounded and such compounding is permissible either before or after the institution of prosecution: •
Offences numbered 1 to 6 of the 12 major offences (outlined in Q. 16 above), if the person charged with the offence had compounded earlier in respect of any of the said offences;
•
Aiding/abetting offences numbered 1 to 6 of the 12 major offences, if the person charged with the offence had compounded earlier in respect of any of the said offences; Any offence (other than the above offences) under any SGST Act/IGST Act in respect of a supply with value exceeding Rs.1 crore, if the person charged with the offence had compounded earlier in respect of any of the said offences;
•
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•
Any offence which is also an offence under NDPSA or FEMA or any other Act other than CGST/SGST; Compounding is to be permitted only after payment of tax, interest and penalty and compounding shall not affect any proceeding already instituted under any other law. Q 22. Are there any monetary limits prescribed for compounding of offence? Ans. Yes. The lower limit for compounding amount is to be the greater of the following amounts: •
50% of tax involved, or
•
Rs. 10,000.
The upper limit for compounding amount is to be greater of the following amounts: •
150% of tax involved or
•
Rs. 30,000.
Q 23. What is the consequence of compounding of an offence under CGST/SGST Act? Ans. Sub-section (3) of section 138 provides that on payment of compounding amount no further proceeding to be initiated under this Act and criminal proceeding already initiated shall stand abated. ****
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21. Overview of the IGST Act Q 1.
What is IGST?
Ans. “Integrated Goods and Services Tax” (IGST) means tax levied under the IGST Act on the supply of any goods and/ or services in the course of inter-State trade or commerce. Q 2.
What are inter-state supplies?
Ans. A supply of goods and/or services in the course of inter-State trade or commerce means any supply where the location of the supplier and the place of supply are in different States, two different union territory or in a state and union territory Further import of goods and services, supplies to SEZ units or developer, or any supply that is not an intra state supply. (Section 7 of the IGST Act).
Q 3. How will the Inter-State supplies of Goods and Services be taxed under GST? Ans. IGST shall be levied and collected by Centre on interstate supplies. IGST would be broadly CGST plus SGST and shall be levied on all inter-State taxable supplies of goods and services. The inter-State seller will pay IGST on value addition after adjusting available credit of IGST, CGST, and SGST on his purchases. The Exporting State will transfer to the Centre the credit of SGST used in payment of IGST. The Importing dealer will claim credit of IGST while discharging his output tax liability in his own State. The Centre will transfer to the importing State the credit of IGST used in payment of SGST. The relevant information is also submitted to the Central Agency which will act as a clearing house mechanism, verify the claims and inform the
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respective governments to transfer the funds. Q 4. What are the salient features of the draft IGST Law? Ans. The draft IGST law contains 25 sections divided into9 Chapters. The law, inter alia, sets out the rules for determination of the place of supply of goods. Where the supply involves movement of goods, the place of supply shall be the location of goods at the time at which the movement of goods terminates for delivery to the recipient. Where the supply does not involve movement of goods, the place of supply shall be the location of such goods at the time of delivery to the recipient. In the case of goods assembled or installed at site, the place of supply shall be the place of such installation or assembly. Finally, where the goods are supplied on board a conveyance, the place of supply shall be the location at which such goods are taken on board. The law also provides for determination of place of supply of service where both supplier and recipient are located in India (domestic supplies) or where supplier or recipient is located outside India (international supplies). This is discussed in details in the next Chapter. It also provides for certain other specific provisions like payment of tax by online information and database access service provider located outside India to an unregistered person in India, upon taking registration in India, under the IGST Act, following a simplified provision (section 14 of the IGST Act), Q 5.
What are the advantages of IGST Model?
Ans. The major advantages of IGST Model are:
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a. Maintenance of uninterrupted ITC chain on interState transactions; b. No upfront payment of tax or substantial blockage of funds for the inter-State seller or buyer; c. No refund claim in exporting State, as ITC is used up while paying the tax; d.
Self-monitoring model;
e. Ensures tax neutrality while keeping the tax regime simple; f. Simple accounting with no compliance burden on the taxpayer;
additional
g. Would facilitate in ensuring high level of compliance and thus higher collection efficiency. Model can handle ‘Business to Business’ as well as ‘Business to Consumer’ transactions.
Q 6.
How will imports/exports be taxed under GST?
Ans. All imports/exports will be deemed as inter-state supplies for the purposes of levy of GST (IGST). The incidence of tax will follow the destination principle and the tax revenue in case of SGST will accrue to the State where the imported goods and services are consumed. Full and complete set-off will be available as ITC of the IGST paid on import on goods and services. Exports of goods and services will be zero rated. The exporter has the option either to export under bond without payment of duty and claim refund of ITC or pay IGST at the time of export and claim refund of IGST. The IGST on imports is leviable under the provisions of the Customs Tariff Act and shall be levied at
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the time of imports along with the levy of the Customs Act (Section 5 of the IGST Act)
Q 7.
How will the IGST be paid?
Ans. The IGST payment can be done utilizing ITC or by cash. However, the use of ITC for payment of IGST will be done using the following hierarchy, • • •
First available ITC of IGST shall be used for payment of IGST; Once ITC of IGST is exhausted, the ITC of CGST shall be used for payment of IGST; If both ITC of IGST and ITC of CGST are exhausted, then only the dealer would be permitted to use ITC of SGST for payment of IGST.
Remaining IGST liability, if any, shall be discharged using payment in cash. GST System will ensure maintenance of this hierarchy for payment of IGST using the credit. Q 8. How will the settlement between Centre, exporting state and importing state be done?
Ans. There would be settlement of account between the Centre and the states on two counts, which are as follows• Centre and the exporting state: The exporting state shall pay the amount equal to the ITC of SGST used by the supplier in the exporting state to the Centre.
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• Centre and the importing state: The Centre shall pay the amount equal to the ITC of IGST used by a dealer for payment of SGST on intra- state supplies. The settlement would be on cumulative basis for a state taking into account the details furnished by all the dealer in the settlement period. Similar settlement of amount would also be undertaken between CGST and IGST account. Q 9. What treatment is given to supplies made to SEZ units or developer? Ans: Supplies to SEZ units or developer shall be zero rated in the same manner as done for the physical exports. Supplier shall have option to make supplies to SEZ without payment of taxes and claim refunds of input taxes on such supplies (section 16 of the IGST Act). Q 10. Are business processes and compliance requirement same in the IGST and CGST Acts? Ans: The procedure and compliance requirement are same for processes likes registration, return filing and payment of tax. Further, the IGST act borrows the provisions from the CGST Act as relating to assessment, audit, valuation, time of supply, invoice, accounts, records, adjudication, appeal etc. (Section 20 of the IGST Act)
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22. Place of Supply of Goods and Service Q 1. What is the need for the Place of Supply of Goods and Services under GST?
Ans. The basic principle of GST is that it should effectively tax the consumption of such supplies at the destination thereof or as the case may at the point of consumption. So place of supply provision determines the place i.e. taxable jurisdiction where the tax should reach. The place of supply determines whether a transaction is intra-state or interstate. In other words, the place of Supply of Goods or services is required to determine whether a supply is subject to SGST plus CGST in a given State or union territory or else would attract IGST if it is an inter-state supply. Q 2. Why are place of supply provisions different in respect of goods and services?
Ans. Goods being tangible do not pose any significant problems for determination of their place of consumption. Services being intangible pose problems w.r.t determination of place of supply mainly due to following factors: (i) The manner of delivery of service could be altered easily. For example, telecom service could change from mostly post-paid to mostly pre-paid; billing address could be changed, billers address could be changed, repair or maintenance of software could be changed from onsite to online; banking services were earlier required customer to go to the bank, now the customer could avail service from anywhere;
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(ii) Service provider, service receiver and the service provided may not be ascertainable or may easily be suppressed as nothing tangible moves and there would hardly be a trail; (iii) For supplying a service, a fixed location of service provider is not mandatory and even the service recipient may receive service while on the move. The location of billing could be changed overnight; (iv) Sometime the same element may flow to more than one location, for example, construction or other services in respect of a railway line, a national highway or a bridge on a river which originate in one state and end in the other state. Similarly, a copy right for distribution and exhibition of film could be assigned for many states in single transaction or an advertisement or a programme is broadcasted across the country at the same time. An airline may issue seasonal tickets, containing say 10 leafs which could be used for travel between any two locations in the country. The card issued by Delhi metro could be used by a person located in Noida, or Delhi or Faridabad, without the Delhi metro being able to distinguish the location or journeys at the time of receipt of payment; (v) Services are continuously evolving and would thus continue to pose newer challenges. For example, 15-20 years back no one could have thought of DTH, online information, online banking, online booking of tickets, internet, mobile telecommunication etc.
Q 3. What proxies or assumptions in a transaction can be used to determine the place of supply?
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Ans. The various element involved in a transaction in services can be used as proxies to determine the place of supply. An assumption or proxy which gives more appropriate result than others for determining the place of supply, could be used for determining the place of supply. The same are discussed below: (a) location of service provider; (b) the location of service receiver; (c) the place where the activity takes place/ place of performance; (d) the place where it is consumed; and (e) the place/person to which actual benefit flows
Q 4. What is the need to have separate rules for place of supply in respect of B2B (supplies to registered persons) and B2C (supplies to unregistered persons) transactions? Ans. In respect of B2B transactions, the taxes paid are taken as credit by the recipient so such transactions are just pass through. GST collected on B2B supplies effectively create a liability for the government and an asset for the recipient of such supplies in as much as the recipient is entitled to use the input tax credit for payment of future taxes. For B2B transactions the location of recipient takes care in almost all situations as further credit is to be taken by recipient. The recipient usually further supplies to another customer. The supply is consumed only when a B2B transaction is further converted into B2C transaction. In respect of B2C transactions, the supply is finally consumed
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and the taxes paid actually come to the government.
Q 5. What would be the place of supply where goods are removed? Ans. The place of supply of goods shall be the location of the goods at the time at which the movement of goods terminates for delivery to the recipient. (Section 10 of IGST Act) Q 6. What will be the place of supply if the goods are delivered by the supplier to a person on the direction of a third person? Ans. It would be deemed that the third person has received the goods and the place of supply of such goods shall be the principal place of business of such person. (Section 9 of IGST Act) Q 7. What will be the place of supply where the goods or services are supplied on board a conveyance, such as a vessel, an aircraft, a train or a motor vehicle?
Ans. In respect of goods, the place of supply shall be the location at which such goods are taken on board. (Section 9 of IGST Act) However, in respect of services, the place of supply shall be the location of the first scheduled point of departure of that conveyance for the journey. (Section 12 and 13 of IGST Act)
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Q 8. What is the default presumption for place of supply in respect of B2B supply of services? Ans. The terms used in the IGST Act are registered taxpayers and non-registered taxpayers. The presumption in case of supplies to registered person is the location of such person. Since the recipient is registered, address of recipient is always there and the same can be taken as proxy for place of supply. Q 9. What is the default presumption for place of supply in respect of unregistered recipients? Ans. In respect of unregistered recipients, the usual place of supply is location of recipient. However, in many cases, the address of recipient is not available, in such cases, location of the supplier of services is taken as proxy for place of supply.
Q 10. The place of supply in relation to immovable property is the location of immovable property. Suppose a road is constructed from Delhi to Mumbai covering multiple states. What will be the place of supply?
Ans. Where the immovable property is located in more than one State, the supply of service shall be treated as made in each of the States in proportion to the value for services separately collected or determined, in terms of the contract or agreement entered into in this regard or, in the absence of such contract or agreement, on such other reasonable basis as may be prescribed in this behalf. (The Explanation clause to section 12(3) of the IGST Act, for domestic
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supplies)
Q 11. What would be the place of supply of services provided for organizing an event, say, IPL cricket series which is held in multiple states?
Ans. In case of an event, if the recipient of service is registered, the place of supply of services for organizing the event shall be the location of such person. However, if the recipient is not registered, the place of supply shall be the place where event is held. Since the event is being held in multiple states and a consolidated amount is charges for such services, the place of supply shall be taken as being in each state in proportion to the value of services so provided in each state. (The Explanation clause to section 12(7) of the IGST Act)
Q 12. What will be the place of supply of goods services by way of transportation of goods, including mail or courier? Ans. In case of domestic supply: If the recipient is registered, the location of such person shall be the place of supply. However, if the recipient is not registered, the place of supply shall be the place where the goods are handed over for transportation (section 12 of the IGST Act.
For international supplies: The place of supply of transport
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services, other than the courier services, shall be the destination of goods. For courier, the place of supply of services is where goods are handed over to courier. However, if the courier services are performed even partially in India, the place of supply shall be deemed as India (section 13(3),13(6) and 13(9) of the IGST Act).
Q 13. What will be the place of supply of passenger transportation service, if a person travels from Mumbai to Delhi and back to Mumbai?
Ans. If the person is registered, the place of supply shall be the location of recipient. If the person is not registered, the place of supply for the forward journey from Mumbai to Delhi shall be Mumbai, the place where he embarks. However, for the return journey, the place of supply shall be Delhi as the return journey has to be treated as separate journey. (The Explanation clause to section 12(9) of the IGST Act) Q 14. Suppose a ticket/ pass for anywhere travel in India is issued by M/s Air India to a person. What will be the place of supply? Ans. In the above case, the place of embarkation will not be available at the time of issue of invoice as the right to passage is for future use. Accordingly, place of supply cannot be the place of embarkation. In such cases, the default rule shall apply. (The proviso clause to section 12(9) of the IGST Act) Q 15. What will be the place of supply for mobile
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connection? Can it be the location of supplier? Ans. For domestic supplies: The location of supplier of mobile services cannot be the place of supply as the mobile companies are providing services in multiple states and many of these services are inter-state. The consumption principle will be broken if the location of supplier is taken as place of supply and all the revenue may go to a few states where the suppliers are located. The place of supply for mobile connection would depend on whether the connection is on postpaid or prepaid basis. In case of postpaid connections, the place of supply shall be the location of billing address of the recipient of service. In case of pre-paid connections, the place of supply shall be the place where payment for such connection is received or such pre-paid vouchers are sold. However, if the recharge is done through internet/e-payment, the location of recipient of service on record shall be the taken as the place of service. For international supplies: The place of supply of telecom services is the location of the recipient of service.
Q 16. A person in Goa buys shares from a broker in Delhi on NSE (in Mumbai). What will be the place of supply? Ans. The place of supply shall be the location of the recipient of services on the records of the supplier of services. So Goa shall be the place of supply.
Q 17. A person from Mumbai goes to Kullu-Manali
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and takes some services from ICICI Bank in Manali. What will be the place of supply? Ans. If the service is not linked to the account of person, place of supply shall be Kullu i.e. the location of the supplier of services. However, if the service is linked to the account of the person, the place of supply shall be Mumbai, the location of recipient on the records of the supplier.
Q 18. A person from Gurgaon travels by Air India flight from Mumbai to Delhi and gets his travel insurance done in Mumbai. What will be the place of supply?
Ans. The location of the recipient of services on the records of the supplier of insurance services shall be the place of supply. So Gurgaon shall be the place of supply. (proviso clause to section 11(13) of the IGST Act)
*****
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23. GSTN and Frontend Business Process on GST Portal Q 1. What is GSTN? Ans. Goods and Services Tax Network (GSTN) is a not-forprofit, non-government company promoted jointly by the Central and State Governments, which will provide shared IT infrastructure and s e r v i c e s t o b o t h c e n t r a l and state governments including tax payers and other stakeholders. The Frontend services of Registration, Returns, Payments, etc. to all taxpayers will be provided by GSTN. It will be the interface between the government and the taxpayers. Q 2. What was need to create GSTN? Ans. The GST System Project is a unique and complex IT initiative. It is unique as it seeks, for the first time to establish a uniform interface for the tax payer and a common and shared IT infrastructure between the Centre and States. Currently, the Centre and State indirect tax administrations work under different laws, regulations, procedures and formats and consequently the IT systems work as independent sites. Integrating them for GST implementation would be complex since it would involve integrating the entire indirect tax ecosystem so as to bring all the tax administrations (Centre, State and Union Territories) to the same level of IT maturity with uniform formats and interfaces for taxpayers and other external stakeholders. Besides, GST being a destination based tax, the inter- state trade of goods and services (IGST) would need a robust settlement mechanism amongst the States and the Centre. This is possible only when there is a strong
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IT Infrastructure and Service back bone which enables capture, processing and exchange of information amongst the stakeholders (including taxpayers, States and Central Government, Bank and RBI). To achieve these objectives GSTN was created. Q 3. What is the genesis of GSTN? Requirements of strong IT Infrastructure was discussed in the 4th meeting of 2010 of the Empowered Committee of State Finance Ministers held on 21/7/2010. In the said meeting the EC approved creation of an ‘Empowered Group on IT Infrastructure for GST’ (referred to as EG) under the chairmanship of Dr. Nandan Nilekani with Additional Secretary (Rev), Member (B&C) CBEC, DG (Systems), CBEC, FA Ministry of Finance, Member Secretary EC and five state commissioners of Trade Taxes (Maharashtra, Assam, Karnataka, West Bengal and Gujarat) as members. The Group was mandated to suggest, inter alia, the modalities for setting up a National Information Utility (NIU/ SPV) for implementing the Common Portal to be called GST Network (GSTN) and recommend the structure and terms of reference for the NIU/ SPV, detailed implementation strategy and the road map for its creation in addition to other items like training, outreach etc. In March 2010, TAGUP constituted by the Ministry of Finance had recommended that National Information Utilities should be set up as private companies with a public purpose for implementation of large and complex Government IT projects including GST. Mandate of TAGUP was to examine the technological and systemic issues relating to the various IT projects such as GST, TIN, NPS,
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etc. The EG had seven meetings between 2nd August 2010 and 8th August 2011 to discuss the modalities. After due deliberations, the EG recommended creation of a Special Purpose Vehicle for implementing the GST System Project. To enable efficient and reliable provision of services in a demanding environment, the EG recommended a nonGovernment structure for the GSTN SPV with Government equity of 49% (Centre – 24.5% and States – 24.5%) after considering key parameters such as independence of management, strategic control of Government, flexibility in organizational structure, agility in decision making and ability to hire and retain competent human resources. In view of the sensitivity of the role of GSTN and the information that would be available with it, the EG also considered the issue of strategic control of Government over GSTN. The Group recommended that strategic control of the Government over the SPV should be ensured through measures such as composition of the Board, mechanisms of Special Resolution and Shareholders Agreement, induction of Government officers on deputation, and agreements between GSTN SPV and Governments. Also, the shareholding pattern would ensure that the Centre individually and States collectively are the largest stakeholders at 24.5% each. In combination, the Government shareholding at 49% would far exceed that of any single private institution. EG also brought out the need to have technology specification to run this company so that there is 100 percent matching of returns. The business knowledge resides with the officials of Government of India and States. However, professionals with sophisticated technology knowledge will be required to run this company independently, similar to NSDL which is working
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professionally and independently. EG also recommended a non-government company as that will have operational freedom. These recommendations were presented before the Empowered Committee of State Finance Ministers in its 3rd meeting of 2011 held on 19th August 2011 and in the 4th meeting of 2011 of the EC held on 14th Oct 2011. The proposal of the EG on IT infrastructure for GST regarding GSTN and formation of a not-for-profit section 25 company with the strategic control of the Government were approved by the Empowered Committee of State Finance Ministers (EC) in its meeting held on14.10.11. The note of Department of Revenue for setting up a Special Purpose Vehicle to be called Goods and Services Tax Network (GSTN-SPV) on the lines mentioned above was considered by the Union Cabinet on 12th April 2012 and approved. The Union cabinet also approved the following: i.
Suitable and willing non-government institutions will be identified and firmed up by the Ministry of Finance to invest in GSTN-SPV prior to its incorporation.
ii.
The strategic control of the Government over the SPV would be ensured through measures such as composition of the Board, mechanisms of Special Resolution and Shareholders Agreement, induction of Government officers on deputation, and agreements between GSTN SPV and Governments.
iii.
The Board of Directors of GSTN SPV would comprise 14 Directors with 3 Directors from the Centre, 3 from the States, a Chairman of the
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Board of Directors appointed through a joint approval mechanism of Centre and States, 3 Directors from private equity stake holders, 3 independent Directors who would be persons of eminence and a CEO of the GSTN SPV selected through an open selection process. iv.
Relaxation in relevant rules to enable deputation of Government officers to the GSTN SPV for exercise of strategic control and for bringing in necessary domain expertise.
v.
GSTN SPV would have a self- sustaining revenue model, where it would be able to levy user charges on the tax payers and the tax authorities availing services.
vi. GSTN SPV to be the exclusive national agency responsible for delivering integrated indirect Tax related services involving multiple tax authorities. Accordingly, any other service provider seeking to deliver similar integrated services would be required to enter into a formal arrangement with GSTN SPV for the services. vii. A one- time non- recurring Grant- in aid of Rs. 315 crores from the Central Government towards functioning of the SPV for a three- y e ar period after incorporation. Q 4. What is the equity structure and Revenue Model of GSTN? Ans. (a) Equity Structure: - In compliance of the Cabinet decision, GST Network was registered as a not-for-profit, non-Government, private limited company under section 8 of the Companies Act, 1956 with the following equity structure:
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Central Govt
24.5%
State Govts
24.5%
HDFC
10%
HDFC Bank
10%
ICICI Bank
10%
NSE Strategic Investment Co
10%
LIC Housing Finance Ltd
11%
The GSTN in its current form was created after taking approval of the Empowered Committee of State Finance Ministers and Union Government after due deliberations over a long period of time. (b) Revenue Model: An amount of 315 Cr. was approved by the Govt. of India as Grants-in-Aid for initial setting up of the GSTN-SPV in 2013. During the period 31.03.2013 to 31.03.2016, an amount of Rs 143.96 Crores was released as Grant-In-Aid to GSTN out of Rs 315 Crores approved by Govt of India. Out of the grant-in-aid received, only Rs. 62.11 Cr was spent during this period in setting of the Company and making it functional. The balance grant was returned to Govt. of India. During FY 2016-17, GSTN has got loan sanctioned from a commercial bank to meet expenditure over setting up the IT Platform to provide services to the Center and States through GST portal and developing the backend for 27 States and Union Territories. The Revenue model for GSTN has been approved by the Empowered Committee of State Finance Ministers under which user charges will be paid by the Centre and States/UTs equally on behalf of taxpayers and other stakeholders for availing services from the GST Portal. The user charges will be shared equally by the Centre and the States. The user charges for States will be apportioned amongst them based on
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number of registered taxpayers. Q 5. What services will be rendered by GSTN? Ans. GSTN will render the following services through the Common GST Portal: (a)
Registration (including existing taxpayer migration, a process which began on 8th Nov 2016); (b) Payment management including payment Gateways and integration with banking systems; (c) Return filing and processing; (d) Taxpayer management, including account management, notifications, information, and status tracking; (e) Tax authority account and ledger Management; (f) Computation of settlement (including IGST Settlement) b e t w e e n t h e C e n t r e a n d S t a t e s ; Clearing house for IGST; (g) Processing and reconciliation of GST on import and integration with EDI systems of Customs; (h) MIS including need based information and business intelligence; (i) Maintenance of interfaces between the Common GST Portal and tax administration systems; (j) Provide training to stakeholders; (k) Provide Analytics and Business Intelligence to tax authorities; and (l) Carry out research and study best practices. Q 6. What is the interface system between GSTN and the States/CBEC? Ans. In GST regime, while taxpayer facing core services of applying for registration, uploading of invoices, filing of return, making tax payments shall be hosted by GST System, all the statutory functions (such as approval of registration, assessment of return, conducting investigation and audit
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etc.) shall be conducted by the tax authorities of States and Central governments. Thus, the frontend (GST Portal services) shall be provided by GSTN and the backend modules shall be developed by states and Central Government themselves. However, 27 states (termed as Model-2 states) have asked GSTN to develop their backend modules also. The CBEC and rest of the 9 states (Model 1) have decided to develop and host the back-end modules themselves. For Model 1 states/ CBEC full data (registration, return, payment etc.) submitted by taxpayers will be shared with them for information and analysis as deemed fit by them. Q 7. What will be the role of GSTN in registration? Ans. The application for Registration will be made Online on GST Portal. Some of the key data like PAN, Business Constitution, Aadhaar, CIN/DIN etc. (as applicable) will be validated by the GST Portal online with the respective agency i.e. CBDT, U I D , MCA etc., thereby ensuring minimum need for submission of documentation. The a p p l i c a t i o n d a t a along with s u p p o r t i n g s c a n n e d d o c u m e n t s shall be sent by GSTN to states/ Centre, which in turn shall send the query, if any, o r approval or rejection intimation and digitally signed registration to GSTN for eventual download by the taxpayer. Q 8. What is the role of Infosys in GSTN? Ans. GSTN has engaged M/S Infosys as a single Managed Service Provider (MSP) for the design, development and deployment of GST system, including all application software, tools and Infrastructure and for operating &
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maintaining the system for a period of 5 years from the Go-Live date. Q 9. What are the basic features of GST common portal? Ans. The GST portal (www.gst.gov.in ) is accessible over Internet (by Taxpayers and their CAs/Tax Advocates etc.) and Intranet by Tax Officials etc. The portal is going to be one single common portal for all GST related services e.g.– i. Tax payer registration cancelation, amendment etc.);
(New, surrender,
ii. Invoice upload, auto-drafting of Purchase register of buyer, GST Returns filing on stipulated dates for each type of return (GSTR [1,2,3,5, 9.etc]; iii. Tax payment b y c r e a t i o n o f C h a l l a n a n d integration with agency Banks; iv. ITC and Cash Ledger and Liability Register; v. MIS reporting for tax payers, tax officials and other stakeholders; vi. BI/Analytics for Tax officials. Q 10. What is the concept of GST Eco-system? Ans. A common GST system will provide linkage to all State/UT Commercial Tax departments, Central Tax authorities, Taxpayers, Banks and other stakeholders. The eco-system consists of all stakeholders starting from taxpayer to tax professional to tax officials to GST portal to Banks to accounting authorities. The diagram given below depicts the whole GST eco-system.
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Q 11. What is GSP (GST Suvidha Provider)? Ans. GST System will provide a GST portal for taxpayers to access the GST System and do all the GST compliance activities. But there will be wide variety of tax payers (SME, Large Enterprise, Micro Enterprise etc.) which may require different kind of facilities like converting their purchase/sales register data in GST compliant format, Integration of their Accounting Packages/ERP with GST System etc., various kind of dashboards to view Matched/Mismatched ITC claims, Tax liability, Filing status etc. As invoice level filing is required, so large organizations may require an automated way to interact with GST system as it may be practically impossible for them to upload large number of invoices through a web portal. So an eco- system is required, which can help such taxpayers in GST compliance.
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As Tax payer convenience will be the key to success of GST regime, this eco-system will also provide Tax payer options of using third party applications, which can provide different kind of interfaces on desktop/mobile for them to be GST compliant. All above reasons require an eco-system of third party service providers, who have access to GST System and capability to develop such applications. These service providers have been given a generic name, GST Suvidha Providers or GSP. Q 12. What will be the role of GST Suvidha Providers (GSP)? Ans. GSP will be developing applications having features like return filing, reconciliation of purchase register data with auto populated data for acceptance/rejection/Modification, dashboards for taxpayers for quick monitoring of GST compliance activities. they may also provide role based access to divide various GST related activities like uploading invoice, filing returns etc., among different set of users inside a company (medium or large companies will need it), Applications for Tax Professional to manage their client’s GST compliance activities, Integration of existing accounting packages/ERP with GST System, etc. Q 13. What are the benefits to taxpayers in using the GSPs? Ans. At the outset it is clarified that all required functions under GST can be performed by a taxpayer at the GST portal. GSP is an additional channel being made available for performing some of the functions and use of their services is optional. Some of the specific solution(s) which
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could be offered by the GSPs to meet specific requirements of Taxpayers for GST compliance are given below: 1. Conversion of their current invoice format generated by their existing accounting software, which could be in csv, pdf, excel, word format, into GST compliant format. 2. Reconciliation of auto populated data from GST portal with their purchase register data, where purchase register data can be on excel, csv or in any proprietary database and uploaded data from GST format could be in json/csv. 3. Organization having various branches will need a way to upload branch wise invoices, as GST System will only provide one user-id/password for GST system access. An application having role based access and different view for different branches will be needed. 4. A company registered in multiple States may require unified view of all branches in one screen, 5. GST professionals will need some specific applications to manage and undertake GST compliance activities for their client Tax payers from one dashboard, etc. Above are just a few illustrations. There will be many more requirements of different sets of Tax payers. These requirements of taxpayers can be met by GSPs. Q 14. What are the functions which a taxpayer will perform at the GST Common Portal being developed and maintained by GSTN for the taxpayers? Ans. GST Common Portal is envisaged as one -stop-
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shop for all requirements under GST for the taxpayers. Illustrative list of functions that can be performed by taxpayers through GST Portal managed by GSTN are: ▪
Application for registration as well as amendment in registration, cancellation of registration and profile management;
▪
Payment of taxes, including penalties, fines, interest, etc. (in terms of creation of Challan as payment will take place at bank’s portal or inside a bank premises); Change of status of a taxpayer from normal to Compounding and vice-versa;
▪ ▪
Uploading of Invoice data & filing of various statutory returns/Annual statements;
▪
Track status of return/tax ledger/cash ledger etc. using unique Application Reference Number (ARN) generated on GST Portal.
▪ ▪
File application for refund etc. Status review of return/tax ledger/cash ledger
Q 15. What will be the role of tax officers from State and Central Govt in respect of the GST system being developed by GSTN? Ans. The officers will use information/ application submitted by taxpayer on GST Portal for following statutory functions: • Approval/rejection for enrollment/registration of taxpayers; • •
Tax administration (Assessment / Audit /Refund / Appeal/ Investigation etc.); Business Analytics, MIS and other statutory functions.
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Q 16. Will GSTN generate a unique identification for each invoice line in GSTN system? Ans. No, GSTN will not generate any new identification. The combination of Supplier’s GSTIN, Invoice no and Financial year will make each Invoice unique. Q 17. Can invoice data be uploaded on day to day basis? Ans. Yes, GST Portal will have functionality for taxpayers to upload invoice data on any time basis. Early upload of invoices by supplier taxpayer will help receiver taxpayer in early reconciliation of data in Invoices as well as help supplier taxpayer in avoiding last minute rush of uploading returns on the last day. Q 18. Will GSTN provide tools for uploading invoice data on GST portal? Ans. Yes, GSTN will provide spreadsheet like tools (such as Microsoft Excel), free of cost, to taxpayers to enable them to compile invoice data in the same and generate files which can then be uploaded on GST portal. This will be an offline tool which can be used to input/capture invoice data without being online and then generate final files in compatible format for uploading to GST portal. Q 19. Will GSTN be providing mobile based Apps to view ledgers and other accounts? Ans. The GST portal is being designed in such a way that it can be seen on any smart phone. Thus ledgers like cash ledger, liability ledger, ITC ledger etc. can be seen on a mobile phone using compatible browsers.
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Q 20. Will GSTN provide separate user ID and password for GST Practitioner to enable them to work on behalf of their customers (Taxpayers) without requiring user ID and password of taxpayers, as happens today? Ans. Yes, GSTN will be providing separate user ID and Password to GST Practitioner to enable them to work on behalf of their clients without asking for their user ID and passwords. They will be able to do all the work on behalf of taxpayers as allowed under GST Law. Q 21. Will t a x p a y e r b e a b l e t o c h a n g e t he G S T Practitioner once chosen in above mentioned facility? Ans. Yes, a taxpayer may choose a different GST Practitioner by simply unselecting the previous one and then choosing a new GST Practitioner on the GST portal. Q 22. Will existing taxpayers under Central Excise or Service Tax or State VAT have to apply for fresh registration under GST? Ans. No, the existing taxpayers under taxes which are to be subsumed under GST and whose PAN have been validated from CBDT database will not be required to apply afresh. They will be issued provisional GSTIN by GST portal, which will be valid for six months. Such taxpayers will be required to provide relevant data as per GST enrollment form online on GST Portal. On completion of data filing the status of taxpayer will change to Migrated. On appointed day the status of taxpayer will change to Active and he will be able to comply with requirements of GST regime for payment of taxes, filing of returns etc., on GST Portal.
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GSTN has issued Provisional IDs and passwords to all such taxpayers and the same has been shared with tax authorities for conveying the same to the taxpayers. Enrolment of existing taxpayers for GST started at GST portal on 8th November 2016 and by end of March 2017 a large number of them have activated the Provisional ID and many have completed the migration process. More details are available at https://www.gst.gov.in/help Q 23. What material will be provided by GSTN, on various aspects of working on GST portal, for the benefit of taxpayers? Ans. GSTN is preparing Computer Based Training materials (CBT’s) which have videos embedded into them for each process to be performed on the GST portal. These will be put on the GST portal as well as on the website of all tax authorities. Apart from CBT’s, Various User Manuals, FAQ’s etc., will also be placed on GST Portal for education of the taxpayers. Apart from it, a helpdesk has been set up for the taxpayers for logging of their tickets via mail (
[email protected]) or phone (0124-4688999). CBT, FAQ and User Manual for enrolment process are available at https://www.gst.gov.in/help. Q 24. Will the return and registration data furnished by the taxpayers on the GST Common Portal will remain Confidential? Ans. Yes, all steps are being taken by GSTN to ensure the confidentiality of personal and business information furnished by the taxpayers on GST Common Portal. This will be done by ensuring Role Based Access Control (RBAC) and encryption of critical data of taxpayers both during transit and in storage. Only the authorized tax authorities will be able to see and read the data.
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Q 25. What are the security measures being taken by GSTN to ensure security of the GST system? Ans. GST Systems project has incorporated state of art security framework for data and service security. Besides high end firewalls, intrusion detection, data encryption at rest as well as in motion, complete audit trail, tamper proofing using consistent hashing algorithms, OS and host hardening etc., GSTN is also establishing a primary and secondary Security Operations Command & Control center, which will proactively monitor and protect malicious attack in real time. GSTN is also ensuring secure coding practices through continuous scanning of source code & libraries being used in GST system to protect against commonly known and unknown threats.
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24. Transitional Provisions Q 1. Will CENVAT credit (or VAT credit) carried forward in the last return prior to GST under existing law be available as ITC under GST? Ans. A registered person, other than a person opting to pay tax under composition scheme, shall be entitled to take credit in his electronic credit ledger the amount of CENVAT (or VAT credit) credit carried forward in the return of the last period before the appointed day, subject to the conditions stated therein. (Section 140(1) of the CGST/SGST Act) Q 2. What are those conditions? Ans. The conditions are that: (i) the said amount of credit is admissible as input tax credit under this Act; (ii) the registered person has furnished all the returns required under the existing law (i.e. Central Excise and VAT) for the period of six months immediately preceding the appointed date; (iii) the said amount of credit does not relate to goods sold under notifications no. ……and claiming refund of VAT paid thereon Under SGST law there will be one more condition as given below: So much of the said credit as is attributable to any claim related to section 3, sub-section (3) of section 5, section 6, section 6A or sub-section (8) of section 8 of
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the Central Sales Tax Act, 1956 that is not substantiated in the manner, and within the period, prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957 shall not be eligible to be credited to the electronic credit ledger: However, an amount equivalent to the credit specified above shall be refunded under the existing law when the said claims are substantiated in the manner prescribed in rule 12 of the Central Sales Tax (Registration and Turnover) Rules, 1957.
Q 3. A registered person, say, purchases capital goods under the existing law (Central Excise) in the June quarter of 2017-18. Though the invoice has been received within 30th June but the capital goods are received on 5th July, 2017 (i.e. in GST regime). Will such a person get full credit of CENVAT in GST regime? Ans. Yes, he will be entitled to credit in 2017-18 provided such a credit was admissible as CENVAT credit in the existing law and is also admissible as credit in CGST section 140(2) of the CGST Act. Q 4. VAT credit was not available on items 'X' & 'Y' as capital goods in the existing law (Central Excise). Since they are covered in GST, can the registered taxable person claim it now?
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Ans. He will be entitled to credit only when ITC on such goods are admissible under the existing law and is also admissible in GST. Since credit is not available under the existing law on such goods, the said person cannot claim it in GST – proviso to section 140(2) of the SGST Act. Q 5. Assuming the registered person has wrongly enjoyed the credit (Refer to Q4) under the existing law, will the recovery be done under the GST Law or the existing law? Ans. The recovery relating to ITC wrongfully enjoyed, unless recovered under the existing law, will be recovered as arrears of tax under GST. Q 6. Give two examples of registered taxable persons who are not liable to be registered under the existing law (Central Excise / VAT) but are required to be registered under GST? Ans. A manufacturer having a turnover of say Rs 60 lakh who is enjoying SSI exemption under the existing law will have to be registered under GST as the said turnover exceeds the basic threshold of Rs 20 lakh - section 22. A trader having turnover below the threshold under VAT but, making sales through e-commerce operator will be required to be registered in GST. There will be no threshold for such person(s) – section 24.
Q 7. Will ITC be allowed to a service provider on VAT paid inputs held as stock on the appointed
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day? Ans. Yes, he will be entitled to input tax credit on inputs held in stock in accordance with the provisions of section 140(3). Q 8. A registered person has excess ITC of Rs 10, 000/- in his last VAT return for the period immediately preceding the appointed day. Under GST he opts for composition scheme. Can he carry forward the aforesaid excess ITC to GST? Ans. The registered person will not be able to carry forward the excess ITC of VAT to GST if he opts for composition scheme – Section 140(1). Q 9. Sales return under CST (i.e. Central Sales Tax Act) is allowable as deduction from the turnover within six months? If, say, goods are returned in GST regime by a buyer within six months from appointed day, will it become taxable in GST? Ans. Where tax has been paid under the existing law [CST, in this case] on any goods at the time of sale, not being earlier than six months prior to the appointed day, and such goods are returned by the buyer after the appointed day, the sales return will be considered as a supply of the said buyer in GST and tax has to be paid on such supply, if, – (i) the goods are taxable under the GST Law; and (ii) the buyer is registered under the GST Law. However, the seller is entitled to refund of such tax [CST, in this case] paid under the existing law if the
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aforesaid buyer is an unregistered person under GST and the goods are returned within 06(six) months (or within the extended period of maximum two months) from the appointed day and the goods are identifiable - Section 142(1).
Q 10. Shall a manufacturer or a job worker become liable to pay tax if the inputs or semi-finished goods sent for job work under the existing law are returned after completion of job work after the appointed day? Ans. No tax will be payable by the manufacturer or the job worker under the following circumstances: – (i) Inputs/ semi-finished goods are sent to the job worker in accordance with the provisions of the existing law before the appointed day. (ii) The job worker returns the same within six months from the appointed day (or within the extended period of maximum two months). (iii) Both the manufacturer and the job worker declare the details of inputs held in stock by the job worker on the appointed day in the prescribed form. The relevant sections are 141(1), 141(2) & 141 (4). However, if the said inputs/semi- finished goods are not returned within six months (or within the extended
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period of maximum two months), the input tax credit availed is liable to be recovered. Q 11. What happens if the job worker does not return the goods within the specified time? Ans. Tax will be payable by the job worker on the said goods if they are not returned to the place of business of the manufacturer within six months (or within the extended period of maximum two months) from the appointed day – Section 141(1), 141(2)
Q 12. Can a manufacturer transfer have finished goods sent for testing purpose to the premises of any other taxable person? Ans. Yes, a manufacturer can transfer finished goods sent for testing purpose to the premise of any other registered person on payment of tax in India or without payment of tax for exports within six months (or within the extended period of maximum two months)– section 141(3) Q 13. If finished goods removed from a factory for carrying out certain processes under existing law are returned on or after the appointed day, whether GST would be payable? Ans. No tax under GST will be payable if finished goods removed from factory prior to the appointed day to any other premise for carrying out certain processes are returned to the said factory after undergoing tests or any
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other process within six months (or within the extended period of maximum two months) from the appointed day section 141(3). Q 14. When tax shall become payable in GST on manufactured goods sent to a Job worker for carrying out tests or any other process not amounting to manufacture under the existing law? Ans. Tax will be payable in GST on manufactured goods sent to a job worker prior to the appointed day for carrying out tests or any process not amounting to manufacture under the existing law if such goods are not returned to the manufacturer within six months (or within the extended period of maximum two months) from the appointed day. Further, the input tax credit enjoyed by the manufacturer will liable to be recovered if the aforesaid goods are not returned within six months from the appointed day. – Section 141(3)
Q 15. Is extension of two months as discussed in section 141 automatic? Ans. No, it is not automatic. It may be extended by the Commissioner on sufficient cause being shown. Q 16. What is the time limit for issue of debit/credit note(s) for revision of prices? Ans. The taxable person may issue the debit/credit note(s) or a supplementary invoice within 30 days of the price
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revision. In case where the price is revised downwards the taxable person will be allowed to reduce his tax liability only if the recipient of the invoice or credit note has reduced his ITC corresponding to such reduction of tax liability–section 142(2). Q 17. What will be the fate of pending refund of tax/interest under the existing law? Ans. The pending refund claims will be disposed of in accordance with the provisions of the existing law – section 142(3). Q 18. What will be fate of any appeal or revision relating to a claim of CENVAT/ITC on VAT which is pending under the existing law? If say, it relates to output liability then? Ans. Every proceeding of appeal, revision, review or reference relating to a claim for CENVAT/input tax credit or any output tax liability initiated whether before, on or after the appointed day, will be disposed of in accordance with the existing law and any amount of credit of CENVAT/ input tax credit or output tax found admissible for refund will have to be refunded in accordance with the existing law. However, any amount which becomes recoverable will have to be recovered as arrears of tax under the GST Law---Section 142(6)/142(7). Q 19. If the appellate or revisional order goes in
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favour of the assessee, whether refund will be made in GST? What will happen if the decision goes against the assessee? Ans. The refund will be made in accordance with the provisions of the existing law only. In case any recovery is to be made then, unless recovered under existing law, it will be recovered as an arrear of tax under GST – sections 142(6) & 142(7) Q 20. How shall the refund arising from revision of return(s) furnished under the existing law be dealt in GST? Ans. Any amount found to be refundable as a consequence of revision of any return under the existing law after the appointed day will be refunded in cash in accordance with the provisions of the existing law – section 142(9)(b). Q 21. If any goods or services are supplied in GST, in pursuance of contract entered under existing law, which tax will be payable? Ans. GST will be payable on such supplies– section 142(10) of the CGST Act. Q 22. Tax on a particular supply of goods/services is leviable under the existing law. Will GST be also payable if the actual supply is made in GST regime? Ans. No tax will be payable on such supply of
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goods/services under GST to the extent the tax is leviable under the existing law – section 142(11). Q 23. In pursuance of any assessment or adjudication proceedings instituted, after the appointed day, under the existing law, an amount of tax, interest, fine or penalty becomes refundable. Shall such amount be refundable under the GST law? Ans. No refund of such amount will be made in cash under the existing law – section 142(8)(b) of the CGST Act. Q 24. If services are received by ISD under the earlier law, can the ITC relating to it be distributed in GST regime? Ans. Yes, irrespective of whether the invoice(s) relating to such services is received on or after the appointed day – section 140(7) of the CGST Act. Q 25. Where any goods are sold on which tax was required to be deducted at source under State VAT law and an invoice was also issued before the appointed day, shall deduction of tax at source shall be made under this Act if the payment is made after the appointed day?
Ans. No, in such case no deduction of tax at source shall be made under GST.
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Q 26. Goods were sent on approval not earlier than six months before the appointed day but are returned to the seller after 6 months from the appointed day, will tax be payable under GST? Ans. Yes, if such goods are liable to tax under GST and the person who has rejected or has not approved the goods, returns it after 6 months (or within the extended period of maximum two months) from the appointed day. In that case tax shall also be payable by the person who has sent the goods on approval basis- section 142(12). ****
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RETURNS 1.
Form and manner of furnishing details of outward supplies
(1) Every registered person (other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) required to furnish the details of outward supplies of goods or services or both under section 37, shall furnish such details in FORM GSTR-1 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The details of outward supplies of goods or services or both furnished in FORM GSTR1 shall include, inter alia, – (a) invoice wise details of all (i) inter-State and intra-State supplies made to registered persons; and (ii) inter-State supplies with invoice value more than two and a half lakh rupees made to unregistered persons; (b) consolidated details of all (i) intra-State supplies made to unregistered persons for each rate of tax; and (ii) State wise inter-State supplies with invoice value upto two and a half lakh rupees made to unregistered persons for each rate of tax; (c) debit and credit notes, if any, issued during the month for invoices issued previously. (3) The details of outward supplies furnished by the supplier shall be made available electronically to the concerned registered persons (recipients) in Part A of FORM GSTR-2A, in FORM GSTR-4A and in FORM GSTR-6A through the Common Portal after the due date of filing of FORM GSTR-1. (4) The details of inward supplies added, corrected or deleted by the recipient in his FORM GSTR-2 under section 38 or FORM GSTR-4 or FORM GSTR-6 under section 39 shall be made available to the supplier electronically in FORM GSTR-1A through the Common Portal and such supplier may either accept or reject the modifications made by the recipient and FORM GSTR-1 furnished earlier by the supplier shall stand amended to the extent of modifications accepted by him. 2. Form and manner of furnishing details of inward supplies (1) Every registered person (other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017) required to furnish the details of inward supplies of goods or services or both received during a tax period under sub-section (2) of section 38 shall, on the basis of details contained in Part A, Part B and Part C of FORM GSTR-2A, prepare such details as specified in sub-section (1) of the said section and furnish the same in FORM GSTR-2
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electronically through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner, after including therein details of such other inward supplies, if any, required to be furnished under sub-section (2) of section 38. (2) Every registered person shall furnish the details, if any, required under sub-section (5) of section 38 electronically in FORM GSTR-2. (3) The registered person shall specify the inward supplies in respect of which he is not eligible, either fully or partially, for input tax credit in FORM GSTR-2 where such eligibility can be determined at the invoice level. (4) The registered person shall declare the quantum of ineligible input tax credit on inward supplies which is relatable to non-taxable supplies or for purposes other than business and cannot be determined at the invoice level in FORM GSTR-2. (4A) The details of invoices furnished by an non-resident taxable person in his return in FORM GSTR-5 under rule 5 shall be made available to the recipient of credit in Part A of FORM GSTR-2A electronically through the Common Portal and the said recipient may include the same in FORM GSTR-2. (5) The details of invoices furnished by an Input Service Distributor in his return in FORM GSTR-6 under rule 7 shall be made available to the recipient of credit in Part B of FORM GSTR-2A electronically through the Common Portal and the said recipient may include the same in FORM GSTR-2. (6) The details of tax deducted at source furnished by the deductor under sub-section (3) of section 39 in FORM GSTR-7 shall be made available to the deductee in Part C of FORM GSTR-2A electronically through the Common Portal and the said deductee may include the same in FORM GSTR-2. (7) The details of tax collected at source furnished by an e-commerce operator under section 52 in FORM GSTR-8 shall be made available to the concerned person in Part C of FORM GSTR-2A electronically through the Common Portal and such person may include the same in FORM GSTR-2. (8) The details of inward supplies of goods or services or both furnished in FORM GSTR-2 shall include, inter alia, (a) invoice wise details of all inter-State and intra-State supplies received from registered persons or unregistered persons; (b) import of goods and services made; and (c) debit and credit notes, if any, received from supplier. 3. Form and manner of submission of monthly return (1) Every registered person, other than a person referred to in section 14 of the Integrated Goods and Services Tax Act, 2017 or an Input Service Distributor or a non-resident taxable person or a person paying tax under section 10 or section 51 or, as the case may be, under section
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52 shall furnish a return specified under sub-section (1) of section 39 in FORM GSTR-3 electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Part A of the return under sub-rule (1) shall be electronically generated on the basis of information furnished through FORM GSTR-1, FORM GSTR-2 and based on other liabilities of preceding tax periods. (3) Every registered person furnishing the return under sub-rule (1) shall, subject to the provisions of section 49, discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger or electronic credit ledger and include the details in Part B of the return in FORM GSTR-3. (4) A registered person, claiming refund of any balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49, may claim such refund in Part B of the return in FORM GSTR-3 and such return shall be deemed to be an application filed under section 54. (5) Where the time limit for furnishing of details in FORM GSTR-1 under section 37 and in FORM GSTR-2 under section 38 has been extended and the circumstances so warrant, return in FORM GSTR-3B, in lieu of FORM GSTR-3, may be furnished in such manner as may be notified by the Commissioner. 4. Form and manner of submission of quarterly return by the composition supplier (1) Every registered person paying tax under section 10 shall, on the basis of details contained in FORM GSTR-4A, and where required, after adding, correcting or deleting the details, furnish the quarterly return in FORM GSTR-4 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) Every registered person furnishing the return under sub-rule (1) shall discharge his liability towards tax, interest, penalty, fees or any other amount payable under the Act or these rules by debiting the electronic cash ledger. (3) The return furnished under sub-rule (1) shall include, inter alia,(a) invoice wise inter-State and intra-State inward supplies received from registered and un-registered persons; and (b) consolidated details of outward supplies made. (4) A registered person who has opted to pay tax under section 10 from the beginning of a financial year shall, where required, furnish the details of outward and inward supplies and return under rule 1, rule 2 and rule 3 relating to the period during which the person was liable to furnish such details and returns till the due date of furnishing the return for the month of September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier.
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Explanation. – The person shall not be eligible to avail of input tax credit on receipt of invoices or debit notes from the supplier for the period prior to his opting for the composition scheme. (5) A registered person opting to withdraw from the composition scheme at his own motion or where option is withdrawn at the instance of the proper officer shall, where required, furnish the details relating to the period prior to his opting for payment of tax under section 9 in FORM GSTR-4 till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever is earlier. 5.
Form and manner of submission of return by non-resident taxable person
Every registered non-resident taxable person shall furnish a return in FORM GSTR-5 electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, including therein the details of outward supplies and inward supplies and shall pay the tax, interest, penalty, fees or any other amount payable under the Act or these rules within twenty days after the end of a tax period or within seven days after the last day of the validity period of registration, whichever is earlier. 5A. Form and manner of submission of return by persons providing online information and database access or retrieval services Every registered person providing online information and data base access or retrieval services from a place outside India to a person in India other than a registered person shall file return in FORM GSTR-5A on or before the twentieth day of the month succeeding the calendar month or part thereof. 6. Form and manner of submission of return by an Input Service Distributor Every Input Service Distributor shall, on the basis of details contained in FORM GSTR-6A, and where required, after adding, correcting or deleting the details, furnish electronically the return in FORM GSTR-6, containing the details of tax invoices on which credit has been received and those issued under section 20, through the Common Portal either directly or from a Facilitation Centre notified by the Commissioner. 7. Form and manner of submission of return by a person required to deduct tax at source (1) Every registered person required to deduct tax at source under section 51 shall furnish a return in FORM GSTR-7 electronically through the Common Portal either directly or from a Facilitation Centre notified by the Commissioner. (2) The details furnished by the deductor under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A and FORM-GSTR-4A on the Common Portal after the due date of filing of FORM GSTR-7.
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(3) The certificate referred to in sub-section (3) of section 51 shall be made available electronically to the deductee on the Common Portal in FORM GSTR-7A on the basis of the return furnished under sub-rule (1). 8. Form and manner of submission of statement of supplies through an e-commerce operator (1) Every electronic commerce operator required to collect tax at source under section 52 shall furnish a statement in FORM GSTR-8 electronically on the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner, containing details of supplies effected through such operator and the amount of tax collected as required under sub-section (1) of section 52. (2) The details furnished by the operator under sub-rule (1) shall be made available electronically to each of the suppliers in Part C of FORM GSTR-2A on the Common Portal after the due date of filing of FORM GSTR-8. 9. Notice to non-filers of returns A notice in FORM GSTR-3A shall be issued, electronically, to a registered person who fails to furnish return under section 39 or section 44 or section 45 or section 52. 10. Matching of claim of input tax credit The following details relating to the claim of input tax credit on inward supplies including imports, provisionally allowed under section 41, shall be matched under section 42 after the due date for furnishing the return in FORM GSTR-3 (a) GSTIN of the supplier; (b)
GSTIN of the recipient;
(c)
invoice or debit note number;
(d)
invoice or debit note date; and
(e)
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 specified under section 37 and FORM GSTR-2 specified under section 38 has been extended, the date of matching relating to claim of input tax credit shall also be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of input tax credit to such date as may be specified therein. Explanation 1.- The claim of input tax credit in respect of invoices and debit notes in FORM GSTR-2 that were accepted by the recipient on the basis of FORM GSTR-2A without amendment shall be treated as matched if the corresponding supplier has furnished a valid return.
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Explanation 2. - The claim of input tax credit shall be considered as matched where the amount of input tax credit claimed is equal to or less than the output tax paid on such tax invoice or debit note by the corresponding supplier. 11. Final acceptance of input tax credit and communication thereof (1) The final acceptance of claim of input tax credit in respect of any tax period, specified in sub-section (2) of section 42, shall be made available electronically to the registered person making such claim in FORM GST MIS-1 through the Common Portal. (2) The claim of input tax credit in respect of any tax period which had been communicated as mismatched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the Common Portal. 12. Communication and rectification of discrepancy in claim of input tax credit and reversal of claim of input tax credit (1) Any discrepancy in the claim of input tax credit in respect of any tax period, specified in sub-section (3) of section 42 and the details of output tax liable to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the recipient making such claim electronically in FORM GST MIS-1 and to the supplier electronically in FORM GST MIS-2 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the recipient in his return to be furnished in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation 1.- Rectification by a supplier means adding or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient. Explanation 2.- Rectification by the recipient means deleting or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier.
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13. Claim of input tax credit on the same invoice more than once Duplication of claims of input tax credit in the details of inward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the Common Portal. 14. Matching of claim of reduction in the output tax liability The following details relating to the claim of reduction in output tax liability shall be matched under section 43 after the due date for furnishing the return in FORM GSTR-3:(a) GSTIN of the supplier; (b)
GSTIN of the recipient;
(c)
credit note number;
(d)
credit note date; and
(e)
tax amount:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 and FORM GSTR-2 under section 38 has been extended, the date of matching of claim of reduction in the output tax liability shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching relating to claim of reduction in output tax liability to such date as may be specified therein. Explanation 1.- The claim of reduction in output tax liability due to issuance of credit notes in FORM GSTR-1 that were accepted by the corresponding recipient in FORM GSTR-2 without amendment shall be treated as matched if the said recipient has furnished a valid return. Explanation 2.— The claim of reduction in the output tax liability shall be considered as matched where the amount of output tax liability after taking into account the reduction claimed is equal to or more than the claim of input tax credit after taking into account the reduction admitted and discharged on such credit note by the corresponding recipient in his valid return.
15. Final acceptance of reduction in output tax liability and communication thereof (1) The final acceptance of claim of reduction in output tax liability in respect of any tax period, specified in sub-section (2) of section 43, shall be made available electronically to the person making such claim in FORM GST MIS-1 through the Common Portal. (2) The claim of reduction in output tax liability in respect of any tax period which had been communicated as mis-matched but is found to be matched after rectification by the supplier or recipient shall be finally accepted and made available electronically to the person making such claim in FORM GST MIS-1 through the Common Portal.
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16. Communication and rectification of discrepancy in reduction in output tax liability and reversal of claim of reduction (1) Any discrepancy in claim of reduction in output tax liability, specified in sub-section (3) of section 43, and the details of output tax liability to be added under sub-section (5) of the said section on account of continuation of such discrepancy, shall be made available to the registered person making such claim electronically in FORM GST MIS- 1 and the recipient electronically in FORM GST MIS-2 through the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) A recipient to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of inward supplies to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier and debited to the electronic liability register and also shown in his return in FORM GSTR-3 for the month succeeding the month in which the discrepancy is made available. Explanation 1.- Rectification by a supplier means deleting or correcting the details of an outward supply in his valid return so as to match the details of corresponding inward supply declared by the recipient. Explanation 2.- Rectification by the recipient means adding or correcting the details of an inward supply so as to match the details of corresponding outward supply declared by the supplier. 17. Claim of reduction in output tax liability more than once Duplication of claims for reduction in output tax liability in the details of outward supplies shall be communicated to the registered person in FORM GST MIS-1 electronically through the Common Portal. 18. Refund of interest paid on reclaim of reversals The interest to be refunded under sub-section (9) of section 42 or sub-section (9) of section 43 shall be claimed by the registered person in his return in FORM GSTR-3 and shall be credited to his electronic cash ledger in FORM GST PMT-05 and the amount credited shall be available for payment of any future liability towards interest or the taxable person may claim refund of the amount under section 54.
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19. Matching of details furnished by the e-Commerce operator with the details furnished by the supplier The following details relating to the supplies made through an e-Commerce operator, as declared in FORM GSTR-8, shall be matched with the corresponding details declared by the supplier in FORM GSTR-1(a) (b)
State of place of supply; and net taxable value:
Provided that where the time limit for furnishing FORM GSTR-1 under section 37 has been extended, the date of matching of the above mentioned details shall be extended accordingly: Provided further that the Commissioner may, on the recommendations of the Council, by order, extend the date of matching to such date as may be specified therein. 20. Communication and rectification of discrepancy in details furnished by the ecommerce operator and the supplier (1) Any discrepancy in the details furnished by the operator and those declared by the supplier shall be made available to the supplier electronically in FORM GST MIS-3 and to the e-commerce operator electronically in FORM GST MIS–4 on the Common Portal on or before the last date of the month in which the matching has been carried out. (2) A supplier to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement of outward supplies to be furnished for the month in which the discrepancy is made available. (3) An operator to whom any discrepancy is made available under sub-rule (1) may make suitable rectifications in the statement to be furnished for the month in which the discrepancy is made available. (4) Where the discrepancy is not rectified under sub-rule (2) or sub-rule (3), an amount to the extent of discrepancy shall be added to the output tax liability of the supplier in his return in FORM GSTR-3 for the month succeeding the month in which the details of discrepancy are made available and such addition to the output tax liability and interest payable thereon shall be made available to the supplier electronically on the Common Portal in FORM GST MIS–3. 21. Annual return (1) Every registered person, other than an Input Service Distributor, a person paying tax under section 51 or section 52, a casual taxable person and a non-resident taxable person, shall furnish an annual return as specified under sub-section (1) of section 44 electronically in FORM GSTR-9 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person paying tax under section 10 shall furnish the annual return in FORM GSTR-9A.
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(2) Every electronic commerce operator required to collect tax at source under section 52 shall furnish annual statement referred to in sub-section (5) of the said section in FORM GSTR -9B. (3) Every registered person whose aggregate turnover during a financial year exceeds two crore rupees shall get his accounts audited as specified under sub-section (5) of section 35 and he shall furnish a copy of audited annual accounts and a reconciliation statement, duly certified, in FORM GSTR-9C, electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner. 22. Final return Every registered person required to furnish a final return under section 45, shall furnish such return electronically in FORM GSTR-10 through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner. 23. Details of inward supplies of persons having Unique Identity Number (1) Every person who has been issued a Unique Identity Number and claims refund of the taxes paid on his inward supplies, shall furnish the details of such supplies of taxable goods or services or both electronically in FORM GSTR-11, along with application for such refund claim, through the common portal either directly or through a Facilitation Centre notified by the Commissioner. (2) Every person who has been issued a Unique Identity Number for purposes other than refund of the taxes paid shall furnish the details of inward supplies of taxable goods or services or both as may be required by the proper officer in FORM GSTR-11. 24. Provisions relating to a goods and services tax practitioner (1) An application in FORM GST PCT-01 may be made electronically through the Common Portal either directly or through a Facilitation Centre notified by the Commissioner for enrolment as goods and services tax practitioner by any person who: (a)
(i)
is a citizen of India;
(ii)
is a person of sound mind;
(iii)
is not adjudicated as insolvent;
(iv)
has not been convicted by a competent court,-
and satisfies any of the following conditions: (b) that he is a retired officer of the Commercial Tax Department of any State Government or of the Central Board of Excise and Customs, Department of Revenue, Government of India, who, during his service under the Government, had worked in a post not lower in rank than that of a Group-B gazetted officer for a period of not less than two years; or
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(c ) that he has been enrolled as a sales tax practitioner or tax return preparer under the existing law for a period of not less than five years; (d)
he has passed: (i) a graduate or postgraduate degree or its equivalent examination having a degree in Commerce, Law, Banking including Higher Auditing, or Business Administration or Business Management from any Indian University established by any law for the time being in force; or (ii) a degree examination of any Foreign University recognized by any Indian University as equivalent to the degree examination mentioned in sub-clause (i); or (iii) any other examination notified by the recommendation of the Council, for this purpose; or (iv)
Government,
on
the
has passed any of the following examinations, namely.(a) final examination of the Institute of Chartered Accountants of India; or (b)
final examination of the Institute of Cost Accountants of India; or
(c)
final examination of the Institute of Company Secretaries of India.
(2) On receipt of the application referred to in sub-rule (1), the officer authorised in this behalf shall, after making such enquiry as he considers necessary, either enrol the applicant as a goods and services tax practitioner and issue a certificate to that effect in FORM GST PCT-02 or reject his application where it is found that the applicant is not qualified to be enrolled as a goods and services tax practitioner. (3)
The enrolment made under sub-rule (2) shall be valid until it is cancelled:
Provided that no person enrolled as a goods and services tax practioner shall be eligible to remain enrolled unless he passes such examination conducted at such periods and by such authority as may be notified by the Commissioner on the recommendations of the Council: Provided further that no person to whom the provisions of clause (c) of sub-section (1) apply shall be eligible to remain enrolled unless he passes the said examination within a period of one year from the appointed date. (4) If any goods and services tax practitioner is found guilty of misconduct in connection with any proceedings under the Act, the authorised officer may, after giving him a notice to show cause in FORM GST PCT-03 for such misconduct and after giving him a reasonable opportunity of being heard, by order in FORM GST PCT -04 direct that he shall henceforth be disqualified under section 48 to function as a goods and services tax practitioner.
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(5) Any person against whom an order under sub-rule (4) is made may, within thirty days from the date of issue of such order, appeal to the Commissioner against such order. (6) Any registered person may, at his option, authorise a goods and services tax practitioner on the Common Portal in FORM GST PCT-05 or, at any time, withdraw such authorisation in FORM GST PCT-05 and the goods and services tax practitioner so authorised shall be allowed to undertake such tasks as indicated in the said authorization during the period of authorisation. (7) Where a statement required to be furnished by a registered person has been furnished by the goods and services tax practitioner authorised by him, a confirmation shall be sought from the registered person over email or SMS and the statement furnished by the goods and services tax practitioner shall be made available to the registered person on the Common Portal: Provided that where the registered person fails to respond to the request for confirmation till the last date of furnishing of such statement, it shall be deemed that he has confirmed the statement furnished by the goods and services tax practitioner. (8) A goods and services tax practitioner can undertake any or all of the following activities on behalf of a registered person, if so authorised by him to: (a)
furnish the details of outward and inward supplies;
(b)
furnish monthly, quarterly, annual or final return;
(c)
make deposit for credit into the electronic cash ledger;
(d)
file a claim for refund; and
(e)
file an application for amendment or cancellation of registration:
Provided that where any application relating to a claim for refund or an application for amendment or cancellation of registration has been submitted by the goods and services tax practitioner authorised by the registered person, a confirmation shall be sought from the registered person and the application submitted by the said practitioner shall be made available to the registered person on the Common Portal and such application shall not be proceeded with further until the registered person gives his consent to the same. (9) Any registered person opting to furnish his return through a goods and services tax practitioner shall(a) give his consent in FORM GST PCT-05 to any goods and services tax practitioner to prepare and furnish his return; and (b) before confirming submission of any statement prepared by the goods and services tax practitioner, ensure that the facts mentioned in the return are true and correct. (10)
The goods and services tax practitioner shall(a)
prepare the statements with due diligence; and
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(b) affix his digital signature on the statements prepared by him or electronically verify using his credentials. (11) A goods and services tax practitioner enrolled in any other State or Union Territory shall be treated as enrolled in the State/Union territory for the purposes specified in sub-rule (8).
25.
Conditions for purposes of appearance
(1) No person shall be eligible to attend before any authority as a goods and services tax practitioner in connection with any proceedings under the Act on behalf of any registered or unregistered person unless he has been enrolled under rule 24. (2) A goods and services tax practitioner attending on behalf of a registered or an unregistered person in any proceedings under the Act before any authority shall produce before such authority, if required, a copy of the authorisation given by such person in FORM GST PCT-05. ********
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COMPOSITION RULES 1.
Intimation for composition levy
(1) Any person who has been granted registration on a provisional basis under sub-rule (1) of rule Registration.17 and who opts to pay tax under section 10, shall electronically file an intimation in FORM GST CMP-01, duly signed or verified through electronic verification code (EVC), on the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, prior to the appointed day, but not later than thirty days after the said day, or such further period as may be extended by the Commissioner in this behalf: Provided that where the intimation in FORM GST CMP-01 is filed after the appointed day, the registered person shall not collect any tax from the appointed day but shall issue bill of supply for supplies made after the said day. (2) Any person who applies for registration under rule Registration.1 may give an option to pay tax under section 10 in Part B of FORM GST REG-01, which shall be considered as an intimation to pay tax under the said section. (3) Any registered person who opts to pay tax under section 10 shall electronically file an intimation in FORM GST CMP-02, duly signed or verified through EVC, on the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner prior to the commencement of the financial year for which the option to pay tax under the aforesaid section is exercised and shall furnish the statement in FORM GST ITC-3 in accordance with the provisions of sub-rule (4) of rule ITC.9 within sixty days from the commencement of the relevant financial year, (4) Any person who files an intimation under sub-rule (1) to pay tax under section 10 shall furnish the details of stock, including the inward supply of goods received from unregistered persons, held by him on the day preceding the date from which he opts to pay tax under the said section, electronically, in FORM GST CMP-03, on the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, within sixty days of the date from which the option for composition levy is exercised or within such further period as may be extended by the Commissioner in this behalf. (5) Any intimation under sub-rule (1) or sub-rule (3) in respect of any place of business in any State or Union territory shall be deemed to be an intimation in respect of all other places of business registered on the same PAN. 2. Effective date for composition levy
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(1) The option to pay tax under section 10 shall be effective from the beginning of the financial year, where the intimation is filed under sub-rule (3) of rule 1 and the appointed day where intimation is filed under sub-rule (1) of the said rule. (2) The intimation under sub-rule (2) of rule 1 shall be considered only after grant of registration to the applicant and his option to pay tax under section 10 shall be effective from the date fixed under sub-rule (2) or (3) of rule Registration.3. 3. Conditions and restrictions for composition levy (1) The person exercising the option to pay tax under section 10 shall comply with the following conditions: (a) he is neither a casual taxable person nor a non-resident taxable person; (b) the goods held in stock by him on the appointed day have not been purchased in the course of inter-State trade or commerce or imported from a place outside India or received from his branch situated outside the State or from his agent or principal outside the State, where the option is exercised under sub-rule (1) of rule 1; (c) the goods held in stock by him have not been purchased from an unregistered supplier and where purchased, he pays the tax under sub-section (4) of section 9; (d) he shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both; (e) he was not engaged in the manufacture of goods as notified under clause (e) of subsection (2) of section 10, during the preceding financial year; (f) he shall mention the words “composition taxable person, not eligible to collect tax on supplies” at the top of the bill of supply issued by him; and (g) he shall mention the words “composition taxable person” on every notice or signboard displayed at a prominent place at his principal place of business and at every additional place or places of business. (2) The registered person paying tax under section 10 may not file a fresh intimation every year and he may continue to pay tax under the said section subject to the provisions of the Act and these rules. 4 Validity of composition levy (1) The option exercised by a registered person to pay tax under section 10 shall remain valid so long as he satisfies all the conditions mentioned in the said section and these rules. (2) The person referred to in sub-rule (1) shall be liable to pay tax under sub-section (1) of section 9 from the day he ceases to satisfy any of the conditions mentioned in section 10 or these rules and shall issue tax invoice for every taxable supply made thereafter and he shall also file an intimation for withdrawal from the scheme in FORM GST CMP-04 within seven days of occurrence of such event.
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(3) The registered person who intends to withdraw from the composition scheme shall, before the date of such withdrawal, file an application in FORM GST CMP-04, duly signed or verified through EVC, electronically on the Common Portal. (4) Where the proper officer has reasons to believe that the registered person was not eligible to pay tax under section 10 or has contravened the provisions of the Act or these rules, he may issue a notice to such person in FORM GST CMP-05 to show cause within fifteen days of the receipt of such notice as to why option to pay tax under section 10 should not be denied. (5) Upon receipt of reply to the show cause notice issued under sub-rule (4) from the registered person in FORM GST CMP-06, the proper officer shall issue an order in FORM GST CMP-07 within thirty days of receipt of such reply, either accepting the reply, or denying the option to pay tax under section 10 from the date of option or from the date of the event concerning such contravention, as the case may be. (6) Every person who has furnished an intimation under sub-rule (2) or filed an application for withdrawal under sub-rule (3) or a person in respect of whom an order of withdrawal of option has been passed in FORM GST CMP-07 under sub-rule (5), may electronically furnish at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, a statement in FORM GST ITC-01 containing details of the stock of inputs and inputs contained in semi-finished or finished goods held in stock by him on the date on which the option is withdrawn or denied, within 30 days, from the date from which the option is withdrawn or from the date of order passed in FORM GST CMP-07, as the case may be. (7) Any intimation or application for withdrawal under sub-rule (2) or (3) or denial of the option to pay tax under section 10 in accordance with sub-rule (5) in respect of any place of business in any State or Union territory, shall be deemed to be an intimation in respect of all other places of business registered on the same PAN. 5. Rate of tax of the composition levy The category of registered persons, eligible for composition levy under section 10 and these rules, specified in column (2) of the Table below shall pay tax under section 10 at the rate specified in column (3) of the said Table: Sl No. Category of registered persons (1) 1 2
(2)
Rate of tax (3)
Manufacturers, other than manufacturers of such one per cent. goods as may be notified by the Government Suppliers making supplies referred to in clause (b) two and a half per cent. of paragraph 6 of Schedule II
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Any other supplier eligible for composition levy half per cent. under section 10 and these rules
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Determination of Value of Supply 1. Value of supply of goods or services where the consideration is not wholly in money Where the supply of goods or services is for a consideration not wholly in money, the value of the supply shall, (a)
be the open market value of such supply;
(b)
if 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;
(c)
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;
(d)
if 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 in money that is equivalent to consideration not in money as determined by application of rule 4 or rule 5 in that order.
Illustration: (1) Where a new phone is supplied for Rs.20000 along with the exchange of an old phone and if the price of the new phone without exchange is Rs.24000, the open market value of the new phone is Rs 24000. (2) Where a laptop is supplied for Rs.40000 along with a barter of printer that is manufactured by the recipient and the value of the printer known at the time of supply is Rs.4000 but the open market value of the laptop is not known, the value of the supply of laptop is Rs.44000. 2. Value of supply of goods or services or both between distinct or related persons, other than through an agent The value of the supply of goods or services or both between distinct persons as specified in sub-section (4) and (5) of section 25 or where the supplier and recipient are related, other than where the supply is made through an agent, shall,(a)
be the open market value of such supply;
(b)
if open market value is not available, be the value of supply of goods or services of like kind and quality;
(c)
if value is not determinable under clause (a) or (b), be the value as determined by application of rule 4 or rule 5, in that order:
Provided that where goods are intended for further supply as such by the recipient, the value shall, at the option of the supplier, be an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person: Provided further that where the recipient is eligible for full input tax credit, the value declared in the invoice shall be deemed to be the open market value of goods or services:
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3. Value of supply of goods made or received through an agent The value of supply of goods between the principal and his agent shall,(a)
be the open market value of the goods being supplied, or at the option of the supplier, be ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person, where the goods are intended for further supply by the said recipient;
Illustration: Where a principal supplies groundnut to his agent and the agent is supplying groundnuts of like kind and quality in subsequent supplies at a price of Rs.5000 per quintal on the day of supply. Another independent supplier is supplying groundnuts of like kind and quality to the said agent at the price of Rs.4550 per quintal. The value of the supply made by the principal shall be Rs.4550 per quintal or where he exercises the option the value shall be 90% of the Rs.5000 i.e. is Rs.4500 per quintal. (b)
4.
where the value of a supply is not determinable under clause (a), the same shall be determined by application of rule 4 or rule 5 in that order. Value of supply of goods or services or both based on cost
Where the value of a supply of goods or services or both is not determinable by any of the preceding rules, the value shall be one hundred and ten percent of the cost of production or manufacture or cost of acquisition of such goods or cost of provision of such services. 5.
Residual method for determination of value of supply of goods or services or both
Where the value of supply of goods or services or both cannot be determined under rules 1 to 4, the same shall be determined using reasonable means consistent with the principles and general provisions of section 15 and these rules: Provided that in case of supply of services, the supplier may opt for this rule, disregarding rule 4. 6. Determination of value in respect of certain supplies (1) Notwithstanding anything contained in these rules, the value in respect of supplies specified below shall, at the option of the supplier, be determined in the manner provided hereinafter. (2) The value of supply of services in relation to purchase or sale of foreign currency, including money changing, shall be determined by the supplier of service in the following manner:(a) For a currency, when exchanged from, or to, Indian Rupees (INR), the value shall be equal to the difference in the buying rate or the selling rate, as the case may be, and the Reserve Bank of India (RBI) reference rate for that currency at that time, multiplied by the total units of currency: Provided that in case where the RBI reference rate for a currency is not available, the value shall be 1% of the gross amount of Indian Rupees provided or received by the person changing the money: Provided further that in case where neither of the currencies exchanged is Indian Rupee, the value shall be equal to 1% of the lesser of the two amounts the person changing the money would have received by converting any of the two currencies into Indian Rupee on that day at the reference rate provided by RBI.
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Provided also that a person supplying the services may exercise option to ascertain value in terms of clause (b) for a financial year and such option shall not be withdrawn during the remaining part of that financial year. (b) At the option of supplier of services, the value in relation to supply of foreign currency, including money changing, shall be deemed to be (i)
one per cent. of the gross amount of currency exchanged for an amount up to one lakh rupees, subject to a minimum amount of two hundred and fifty rupees;
(ii) one thousand rupees and half of a per cent. of the gross amount of currency exchanged for an amount exceeding one lakh rupees and up to ten lakh rupees; and (iii) five thousand and five hundred rupees and one tenth of a per cent. of the gross amount of currency exchanged for an amount exceeding ten lakh rupees, subject to maximum amount of sixty thousand rupees. (3) The value of supply of services in relation to booking of tickets for travel by air provided by an air travel agent, shall be deemed to be an amount calculated at the rate of five percent. of the basic fare in the case of domestic bookings, and at the rate of ten per cent. of the basic fare in the case of international bookings of passage for travel by air. Explanation - For the purposes of this sub-rule, the expression “basic fare” means that part of the air fare on which commission is normally paid to the air travel agent by the airline. (4) The value of supply of services in relation to life insurance business shall be: (a) the gross premium charged from a policy holder reduced by the amount allocated for investment, or savings on behalf of the policy holder, if such amount is intimated to the policy holder at the time of supply of service; (b) in case of single premium annuity policies other than (a), ten per cent. of single premium charged from the policy holder; or (c) in all other cases, twenty five per cent. of the premium charged from the policy holder in the first year and twelve and a half per cent. of the premium charged from policy holder in subsequent years: Provided that nothing contained in this sub-rule shall apply where the entire premium paid by the policy holder is only towards the risk cover in life insurance. (5) Where a taxable supply is provided by a person dealing in buying and selling of second hand goods i.e. used goods as such or after such minor processing which does not change the nature of the goods and where no input tax credit has been availed on purchase of such goods the value of supply shall be the difference between the selling price and purchase price and where the value of such supply is negative it shall be ignored: Provided that the purchase value of goods repossessed from a defaulting borrower, who is not registered, for the purpose of recovery of a loan or debt shall be deemed to be the purchase price of such goods by the defaulting borrower reduced by five percentage points for every quarter or part thereof, between the date of purchase and the date of disposal by the person making such repossession.
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(6) The value of a token, or a voucher, or a coupon, or a stamp (other than postage stamp) which is redeemable against a supply of goods or services or both shall be equal to the money value of the goods or services or both redeemable against such token, voucher, coupon, or stamp. (7)The value of taxable services provided by such class of service providers as may be notified by the Government on the recommendations of the Council as referred to in paragraph 2 of Schedule I between distinct persons as referred to in section 25, where input tax credit is available, shall be deemed to be NIL. 7. Value of supply of services in case of pure agent Notwithstanding anything contained in these rules, the expenditure or costs incurred by a supplier as a pure agent of the recipient of supply shall be excluded from the value of supply, if all the following conditions are satisfied, namely:(i) the supplier acts as a pure agent of the recipient of the supply, when he makes payment to the third party on authorization by such recipient; (ii) the payment made by the pure agent on behalf of the recipient of supply has been separately indicated in the invoice issued by the pure agent to the recipient of service; and (iii) the supplies procured by the pure agent from the third party as a pure agent of the recipient of supply are in addition to the services he supplies on his own account. Explanation . - For the purposes of this rule, “pure agent” means a person who (a) enters into a contractual agreement with the recipient of supply to act as his pure agent to incur expenditure or costs in the course of supply of goods or services or both; (b) neither intends to hold nor holds any title to the goods or services or both so procured or supplied as pure agent of the recipient of supply; (c) does not use for his own interest such goods or services so procured; and (d) receives only the actual amount incurred to procure such goods or services in addition to the amount received for supply he provides on his own account . Illustration. Corporate services firm A is engaged to handle the legal work pertaining to the incorporation of Company B. Other than its service fees, A also recovers from B, registration fee and approval fee for the name of the company paid to Registrar of the Companies. The fees charged by the Registrar of the companies registration and approval of the name are compulsorily levied on B. A is merely acting as a pure agent in the payment of those fees. Therefore, A’s recovery of such expenses is a disbursement and not part of the value of supply made by A to B. 8. Rate of exchange of currency, other than Indian rupees, for determination of value The rate of exchange for determination of value of taxable goods or services or both shall be the applicable reference rate for that currency as determined by the Reserve Bank of India on the date of time of supply in respect of such supply in terms of section 12 or, as the case may be, section 13 of the Act. 9.
Value of supply inclusive of integrated tax, central tax, State tax, Union territory tax
Where the value of supply is inclusive of integrated tax or, as the case may be, central tax, State tax, Union territory tax, the tax amount shall be determined in the following manner, Tax amount=
Value inclusive of taxes X tax rate in % of IGST or as the case may be CGST, SGST or UTGST (100+ sum of tax rates, as applicable, in %)
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Explanation.- For the purposes of this Chapter,(a) “open market value” of a supply of goods or services or both means the full value in money, excluding the integrated tax, central tax, State tax, Union territory tax and the cess payable by a person in a transaction, where the supplier and the recipient of the supply are not related and price is the sole consideration, to obtain such supply at the same time when the supply being valued is made. (b) “supply of goods or services or both of like kind and quality” means any other supply of goods or services or both made under similar circumstances that, in respect of the characteristics, quality, quantity, functional components, materials, and reputation of the goods or services or both first mentioned, is the same as, or closely or substantially resembles, that supply of goods or services or both.
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Input Tax Credit 1.
Documentary requirements and conditions for claiming input tax credit
(1) The input tax credit shall be availed by a registered person, including the Input Service Distributor, on the basis of any of the following documents, namely:(a) (b) (c) (d) (e)
an invoice issued by the supplier of goods or services or both in accordance with the provisions of section 31; an invoice issued in accordance with the provisions of clause (f) of sub-section (3) of section 31, subject to payment of tax; a debit note issued by a supplier in accordance with the provisions of section 34; a bill of entry or any similar document prescribed under the Customs Act, 1962 or rules made thereunder for assessment of integrated tax on imports; an ISD invoice or ISD credit note or any document issued by an Input Service Distributor in accordance with the provisions of sub-rule (1) of rule invoice.7.
(2) Input tax credit shall be availed by a registered person only if all the applicable particulars as prescribed in Chapter ---- (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. (3) No input tax credit shall be availed by a registered person in respect of any tax that has been paid in pursuance of any order where any demand has been confirmed on account of any fraud, willful misstatement or suppression of facts. 2. Reversal of input tax credit in case of non-payment of consideration (1) A registered person, who has availed of input tax credit on any inward supply of goods or services or both, but fails to pay to the supplier thereof the value of such supply along with the tax payable thereon within the time limit specified in the second proviso to sub-section (2) of section 16, shall furnish the details of such supply, the amount of value not paid and the amount of input tax credit availed of proportionate to such amount not paid to the supplier in FORM GSTR-2 for the month immediately following the period of one hundred and eighty days from the date of issue of invoice. Provided that the value of supplies made without consideration as specified in Schedule I shall be deemed to have been paid for the purposes of the second proviso to sub-section (2) of section 16. (2) The amount of input tax credit referred to in sub-rule (1) shall be added to the output tax liability of the registered person for the month in which the details are furnished. (3) The registered person shall be liable to pay interest at the rate notified under sub-section (1) of section 50 for the period starting from the date of availing credit on such supplies till the date when the amount added to the output tax liability, as mentioned in sub-rule (2), is paid. (4) The time limit specified in sub-section (4) of section 16 shall not apply to a claim for reavailing of any credit, in accordance with the provisions of the Act or these rules, that had been reversed earlier.
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3. Claim of credit by a banking company or a financial institution A banking company or a financial institution, including a non-banking financial company, engaged in supply of services by way of accepting deposits or extending loans or advances that chooses not to comply with the provisions of sub-section (2) of section 17, in accordance with the option permitted under sub-section (4) of that section, shall follow the procedure specified below (a)
the said company or institution shall not avail the credit of,(i) tax paid on inputs and input services that are used for non-business purposes, and (ii) the credit attributable to supplies specified in sub-section (5) of section 17, in FORM GSTR-2; (b) the said company or institution shall avail the credit of tax paid on inputs and input services referred to in the second proviso to sub-section (4) of section 17 and not covered under clause (a); (c) fifty per cent. of the remaining amount of input tax shall be the input tax credit admissible to the company or the institution and shall be furnished in FORM GSTR-2; (d) the amount referred to in clauses (b) and (c) shall, subject to the provisions of sections 41, 42 and 43, be credited to the electronic credit ledger of the said company or the institution. 4.
Procedure for distribution of input tax credit by Input Service Distributor
(1) An Input Service Distributor shall distribute input tax credit in the manner and subject to the conditions specified below(a) the input tax credit available for distribution in a month shall be distributed in the same month and the details thereof shall be furnished in FORM GSTR-6 in accordance with the provisions of Chapter ---- (Return Rules); (b) the Input Service Distributor shall, in accordance with the provisions of clause (d), separately distribute the amount of ineligible input tax credit (ineligible under the provisions of sub-section (5) of section 17 or otherwise) and the amount of eligible input tax credit; (c) the input tax credit on account of central tax, State tax, Union territory tax and integrated tax shall be distributed separately in accordance with the provisions of clause (d); (d) the input tax credit that is required to be distributed in accordance with the provisions of clause (d) and (e) of sub-section (2) of section 20 to one of the recipients ‘R1’, whether registered or not, from amongst the total of all the recipients to whom input tax credit is attributable, including the recipient(s) who are engaged in making exempt supply, or are otherwise not registered for any reason, shall be the amount, “C1”, to be calculated by applying the following formula:C1 = (t1÷T) × C
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where, “C” is the amount of credit to be distributed, “t1” is the turnover, as referred to in section 20, of person R1 during the relevant period, and “T” is the aggregate of the turnover, during the relevant period, of all recipients to whom the input service is attributable in accordance with the provisions of section 20,; (e)
the input tax credit on account of integrated tax shall be distributed as input tax credit of integrated tax to every recipient;
(f) the input tax credit on account of central tax and State tax or Union territory tax shall, (i) in respect of a recipient located in the same State or Union territory in which the Input Service Distributor is located, be distributed as input tax credit of central tax and State tax or Union territory tax respectively; (ii) in respect of a recipient located in a State or Union territory other than that of the Input Service Distributor, be distributed as integrated tax and the amount to be so distributed shall be equal to the aggregate of the amount of input tax credit of central tax and State tax or Union territory tax that qualifies for distribution to such recipient in accordance with clause (d); (g) The Input Service Distributor shall issue an ISD invoice, as prescribed in sub-rule (1) of rule invoice-7, clearly indicating in such invoice that it is issued only for distribution of input tax credit. (h) The Input Service Distributor shall issue an ISD credit note, as prescribed in subrule (1) of rule Invoice-7, for reduction of credit in case the input tax credit already distributed gets reduced for any reason. (i) Any additional amount of input tax credit on account of issuance of a debit note to an Input Service Distributor by the supplier shall be distributed in the manner and subject to the conditions specified in clauses (a) to (f) and the amount attributable to any recipient shall be calculated in the manner provided in clause (d) above and such credit shall be distributed in the month in which the debit note is included in the return in FORM GSTR-6. (j) Any input tax credit required to be reduced on account of issuance of a credit note to the Input Service Distributor by the supplier shall be apportioned to each recipient in the same ratio in which input tax credit contained in the original invoice was distributed in terms of clause (d) above, and the amount so apportioned shall be,(i) reduced from the amount to be distributed in the month in which the credit note is included in the return in FORM GSTR-6; or (ii) added to the output tax liability of the recipient where the amount so apportioned is in the negative by virtue of the amount of credit under distribution being less than the amount to be adjusted.
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(2) If the amount of input tax credit distributed by an Input Service Distributor is reduced later on for any other reason for any of the recipients, including that it was distributed to a wrong recipient by the Input Service Distributor, the process prescribed in clause (j) of sub-rule (1) shall apply, mutatis mutandis, for reduction of credit. (3) Subject to sub-rule (2), the Input Service Distributor shall, on the basis of the ISD credit note specified in clause (h) of sub-rule (1), issue an ISD Invoice to the recipient entitled to such credit and include the ISD credit note and the ISD Invoice in the return in FORM GSTR-6 for the month in which such credit note and invoice was issued. 5.
Manner of claiming credit in special circumstances
(1) Input tax credit claimed in accordance with the provisions of sub-section (1) of section 18 on the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or the credit claimed on capital goods in accordance with the provisions of clauses (c) and (d) of the said sub-section, shall be subject to the following conditions (a) The input tax credit on capital goods, in terms of clauses (c) and (d) of sub-section (1) of section 18, shall be claimed after reducing the tax paid on such capital goods by five percentage points per quarter of a year or part thereof from the date of invoice or such other documents on which the capital goods were received by the taxable person. (b) The registered person shall within thirty days from the date of his becoming eligible to avail of input tax credit under sub-section (1) of section 18 shall make a declaration, electronically, on the Common Portal in FORM GST ITC-01 to the effect that he is eligible to avail of input tax credit as aforesaid. (c) The declaration under clause (b) shall clearly specify the details relating to the inputs held in stock or inputs contained in semi-finished or finished goods held in stock, or as the case may be, capital goods– (i) on the day immediately preceding the date from which he becomes liable to pay tax under the provisions of the Act, in the case of a claim under clause (a) of subsection (1) of section 18, (ii) on the day immediately preceding the date of grant of registration, in the case of a claim under clause (b) of sub-section (1) of section 18, (iii) on the day immediately preceding the date from which he becomes liable to pay tax under section 9, in the case of a claim under clause (c) of sub-section (1) of section 18, (iv) on the day immediately preceding the date from which supplies made by the registered person becomes taxable, in the case of a claim under clause (d) of subsection (1) of section 18. (d) The details furnished in the declaration under clause (b) shall be duly certified by a practicing chartered accountant or a cost accountant if the aggregate value of claim on account of central tax, State tax, Union territory tax and integrated tax exceeds two lakh rupees. (e) The input tax credit claimed in accordance with the provisions of clauses (c) and (d) of sub-section (1) of section 18 shall be verified with the corresponding details furnished by the corresponding supplier in FORM GSTR-1 or as the case may be, in FORM GSTR4, on the Common Portal.
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(2) The amount of credit in case of supply of capital goods or plant and machinery, for the purposes of sub-section (6) of section 18, shall be calculated by reducing the input tax on the said goods at the rate of five percentage points for every quarter or part thereof from the date of issue of invoice for such goods. 6.
Transfer of credit on sale, merger, amalgamation, lease or transfer of a business
(1) A registered person shall, in the event of sale, merger, de-merger, amalgamation, lease or transfer or change in ownership of business for any reason, furnish the details of sale, merger, de-merger, amalgamation, lease or transfer of business, in FORM GST ITC-02, electronically on the Common Portal along with a request for transfer of unutilized input tax credit lying in his electronic credit ledger to the transferee: Provided that in the case of demerger, the input tax credit shall be apportioned in the ratio of the value of assets of the new units as specified in the demerger scheme. (2) The transferor shall also submit a copy of a certificate issued by a practicing chartered account or cost accountant certifying that the sale, merger, de-merger, amalgamation, lease or transfer of business has been done with a specific provision for transfer of liabilities. (3) The transferee shall, on the Common Portal, accept the details so furnished by the transferor and, upon such acceptance, the un-utilized credit specified in FORM GST ITC-02 shall be credited to his electronic credit ledger. (4) The inputs and capital goods so transferred shall be duly accounted for by the transferee in his books of account. 7. Manner of determination of input tax credit in respect of inputs or input services and reversal thereof (1) The input tax credit in respect of inputs or input services, which attract the provisions of sub-section (1) or sub-section (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,(a) total input tax involved on inputs and input services in a tax period, be denoted as ‘T’; (b) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to be used exclusively for purposes other than business, be denoted as ‘T1’; (c) the amount of input tax, out of ‘T’, attributable to inputs and input services intended to be used exclusively for effecting exempt supplies, be denoted as ‘T2’; (d) the amount of input tax, out of ‘T’, in respect of inputs and input services on which credit is not available under sub-section (5) of section 17, be denoted as ‘T3’; (e) the amount of input tax credit credited to the electronic credit ledger of registered person, be denoted as ‘C1’ and calculated as: C1 = T- (T1+T2+T3);
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(f) the amount of input tax credit attributable to inputs and input services intended to be used exclusively for effecting supplies other than exempted but including zero rated supplies, be denoted as ‘T4’; (g) ‘T1’, ‘T2’, ‘T3’ and ‘T4’ shall be determined and declared by the registered person at the invoice level in FORM GSTR-2; (h) input tax credit left after attribution of input tax credit under clause (g) shall be called common credit, be denoted as ‘C2’ and calculated as: C2 = C1- T4; (i) the amount of input tax credit attributable towards exempt supplies, be denoted as ‘D1’ and calculated as: D1= (E÷F) × C2 where, ‘E’ is the aggregate value of exempt supplies during the tax period, and ‘F’ is the total turnover in the State of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of ‘E/F’ shall calculated by taking values of ‘E’ and ‘F’ of the last tax period for which details of such turnover are available, previous to the month during which the said value of ‘E/F’ is to calculated; Explanation: For the purposes of this clause, the aggregate value of exempt supplies and total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule. (j) the amount of credit attributable to non-business purposes if common inputs and input services are used partly for business and partly for non-business purposes, be denoted as ‘D2’, and shall be equal to five per cent. of C2; and (k) the remainder of the common credit shall be the eligible input tax credit attributed to the purposes of business and for effecting supplies other than exempted supplies but including zero rated supplies and shall be denoted as ‘C3’, where,C3 = C2 - (D1+D2); (l) the amount ‘C3’ shall be computed separately for input tax credit of central tax, State tax, Union territory tax and integrated tax; (m) the amount equal to aggregate of ‘D1’ and ‘D2’ shall be added to the output tax liability of the registered person: Provided that where the amount of input tax relating to inputs or input services used partly for purposes other than business and partly for effecting exempt supplies has been identified and segregated at invoice level by the registered person, the same shall be included in ‘T1’ and ‘T2’ respectively, and the remaining amount of credit on such inputs or input services shall be included in ‘T4’. (2) The input tax credit determined under sub-rule (1) shall be calculated finally for the financial year before the due date for furnishing of the return for the month of September
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following the end of the financial year to which such credit relates, in the manner prescribed in the said sub-rule and, (a) where the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’ exceeds the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’, such excess shall be added to the output tax liability of the registered person in the month not later than the month of September following the end of the financial year to which such credit relates and the said person shall be liable to pay interest on the said excess amount at the rate specified in sub-section (1) of section 50 for the period starting from first day of April of the succeeding financial year till the date of payment; or (b) where the aggregate of the amounts determined under sub-rule (1) in respect of ‘D1’ and ‘D2’ exceeds the aggregate of the amounts calculated finally in respect of ‘D1’ and ‘D2’, such excess amount shall be claimed as credit by the registered person in his return for a month not later than the month of September following the end of the financial year to which such credit relates.
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8. Manner of determination of input tax credit in respect of capital goods and reversal thereof in certain cases (1) Subject to the provisions of sub-section (3) of section 16, the input tax credit in respect of capital goods, which attract the provisions of sub-sections (1) and (2) of section 17, being partly used for the purposes of business and partly for other purposes, or partly used for effecting taxable supplies including zero rated supplies and partly for effecting exempt supplies, shall be attributed to the purposes of business or for effecting taxable supplies in the following manner, namely,(a) the amount of input tax in respect of capital goods used or intended to be used exclusively for non-business purposes or used or intended to be used exclusively for effecting exempt supplies shall be indicated in FORM GSTR-2 and shall not be credited to his electronic credit ledger; (b) the amount of input tax in respect of capital goods used or intended to be used exclusively for effecting supplies other than exempted supplies but including zero-rated supplies shall be indicated in FORM GSTR-2 and shall be credited to the electronic credit ledger; (c) the amount of input tax in respect of capital goods not covered under clauses (a) and (b), denoted as ‘A’, shall be credited to the electronic credit ledger and the useful life of such goods shall be taken as five years from the date of invoice for such goods: Provided that where any capital goods earlier covered under clause (a) is subsequently covered under this clause, the value of ‘A’ shall be arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof and the amount ‘A’ shall be credited to the electronic credit ledger; Explanation: An item of capital goods declared under clause (a) on its receipt shall not attract the provisions of sub-section (4) of section 18 if it is subsequently covered under this clause. (d) the aggregate of the amounts of ‘A’ credited to the electronic credit ledger under clause (c), to be denoted as ‘Tc’, shall be the common credit in respect of capital goods for a tax period: Provided that where any capital goods earlier covered under clause (b) is subsequently covered under clause (c), the value of ‘A’ arrived at by reducing the input tax at the rate of five percentage points for every quarter or part thereof shall be added to the aggregate value ‘Tc’; (e) the amount of input tax credit attributable to a tax period on common capital goods during their useful life, be denoted as ‘Tm’ and calculated as:Tm= Tc÷60 (f)
the amount of input tax credit, at the beginning of a tax period, on all common capital goods whose useful life remains during the tax period, be denoted as ‘Tr’ and shall be the aggregate of ‘Tm’ for all such capital goods. (g) the amount of common credit attributable towards exempted supplies, be denoted as ‘Te’, and calculated as: Te= (E÷ F) x Tr where,
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‘E’ is the aggregate value of exempt supplies, made, during the tax period, and ‘F’ is the total turnover of the registered person during the tax period: Provided that where the registered person does not have any turnover during the said tax period or the aforesaid information is not available, the value of ‘E/F’ shall be calculated by taking values of ‘E’ and ‘F’ of the last tax period for which details of such turnover are available, previous to the month during which the said value of ‘E/F’ is to calculated; Explanation: For the purposes of this clause, the aggregate value of exempt supplies and total turnover shall exclude the amount of any duty or tax levied under entry 84 of List I of the Seventh Schedule to the Constitution and entry 51 and 54 of List II of the said Schedule; (h) the amount Te along with applicable interest shall, during every tax period of the useful life of the concerned capital goods, be added to the output tax liability of the person making such claim of credit. (2) The amount Te shall be computed separately for central tax, State tax, Union territory tax and integrated tax. 9. Manner of reversal of credit under special circumstances (1) The amount of input tax credit relating to inputs held in stock, inputs contained in semifinished and finished goods held in stock, and capital goods held in stock shall, for the purposes of sub-section (4) of section 18 or sub-section (5) of section 29, be determined in the following manner namely,(a) for inputs held in stock and inputs contained in semi-finished and finished goods held in stock, the input tax credit shall be calculated proportionately on the basis of corresponding invoices on which credit had been availed by the registered taxable person on such input; (b) for capital goods held in stock the input tax credit involved in the remaining useful life in months shall be computed on pro-rata basis, taking the useful life as five years. Illustration Capital goods have been in use for 4 years, 6 month and 15 days. The useful remaining life in months= 5 months ignoring a part of the month Input tax credit taken on such capital goods= Ç Input tax credit attributable to remaining useful life= C multiplied by 5/60
(2) The amount, as prescribed in sub-rule (1) shall be determined separately for input tax credit of integrated tax and central tax. (3) Where the tax invoices related to the inputs held in stock are not available, the registered person shall estimate the amount under sub-rule (1) based on the prevailing market price of goods on the effective date of occurrence of any of the events specified in sub-section (4) of section 18 or, as the case may be, sub-section (5) of section 29.
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(4) The amount determined under sub-rule (1) shall form part of the output tax liability of the registered person and the details of the amount shall be furnished in FORM GST ITC-03, where such amount relates to any event specified in sub-section (4) of section 18 and in FORM GSTR-10, where such amount relates to cancellation of registration. (5) The details furnished in accordance with sub-rule (3) shall be duly certified by a practicing chartered accountant or cost accountant. (6) The amount of input tax credit for the purposes of sub-section (6) of section 18 relating to capital goods shall be determined in the same manner as prescribed in clause (b) of sub-rule (1) and the amount shall be determined separately for input tax credit of IGST and CGST. Where the amount so determined is more than the tax determined on the transaction value of the capital goods, the amount determined shall form part of the output tax liability and the same shall be furnished in FORM GSTR1. 10: Conditions and restrictions in respect of inputs and capital goods sent to the job worker (1) The inputs, semi-finished goods or capital goods shall be sent to the job worker under the cover of a challan issued by the principal, including where such goods are sent directly to a job-worker. (2)
The challan issued by the principal to the job worker shall contain the details specified in rule Invoice.10:
(3) 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. (4) Where the inputs or capital goods are not returned to the principal within the time stipulated in section 143, the challan issued under sub-rule (1) shall be deemed to be an invoice for the purposes of the Act. Explanation.- For the purposes of this Chapter,(1) “capital goods” shall include “plant and machinery” as defined in the Explanation to section 17; (2) for determining the value of an exempt supply as referred to in sub-section (3) of section 17:(a) the value of land and building shall be taken as the same as adopted for the purpose of paying stamp duty; and (b) the value of security shall be taken as one per cent. of the sale value of such security. ******
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PAYMENT OF TAX 1. Electronic Liability Register (1) The electronic liability register specified under sub-section (7) of section 49 shall be maintained in FORM GST PMT-01 for each person liable to pay tax, interest, penalty, late fee or any other amount on the Common Portal and all amounts payable by him shall be debited to the said register. (2)
The electronic liability register of the person shall be debited by:(a) the amount payable towards tax, interest, late fee or any other amount payable as per the return furnished by the said person; (b) the amount of tax, interest, penalty or any other amount payable as determined by a proper officer in pursuance of any proceedings under the Act or as ascertained by the said person; (c) the amount of tax and interest payable as a result of mismatch under section 42 or section 43 or section 50; or (d) any amount of interest that may accrue from time to time.
(3) Subject to the provisions of section 49, payment of every liability by a registered person as per his return shall be made by debiting the electronic credit ledger maintained as per rule 2 or the electronic cash ledger maintained as per rule 3 and the electronic liability register shall be credited accordingly. (4) The amount deducted under section 51, or the amount collected under section 52, or the amount payable on reverse charge basis, or the amount payable under section 10 any amount payable towards interest, penalty, fee or any other amount under the Act shall be paid by debiting the electronic cash ledger maintained as per rule 3 and the electronic liability register shall be credited accordingly. (5) Any amount of demand debited in the electronic liability register shall stand reduced to the extent of relief given by the appellate authority or Appellate Tribunal or court and the electronic tax liability register shall be credited accordingly. (6) The amount of penalty imposed or liable to be imposed shall stand reduced partly or fully, as the case may be, if the taxable person makes the payment of tax, interest and penalty specified in the show cause notice or demand order and the electronic liability register shall be credited accordingly. (7) A registered person shall, upon noticing any discrepancy in his electronic liability ledger, communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal in FORM GST PMT-04. 2. Electronic Credit Ledger (1) The electronic credit ledger shall be maintained in FORM GST PMT-02 for each registered person eligible for input tax credit under the Act on the Common Portal and every claim of input tax credit under the Act shall be credited to the said Ledger.
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(2) The electronic credit ledger shall be debited to the extent of discharge of any liability in accordance with section 49. (3) Where a registered person has claimed refund of any unutilized amount from the electronic credit ledger in accordance with the provisions of section 54, the amount to the extent of the claim shall be debited in the said ledger. (4) If the refund so filed is rejected, either fully or partly, the amount debited under subrule (3), to the extent of rejection, shall be re-credited to the electronic credit ledger by the proper officer by an order made in FORM GST PMT-03. (5) Save as provided in these rules, no entry shall be made directly in the electronic credit ledger under any circumstance. (6) A registered person shall, upon noticing any discrepancy in his electronic credit ledger, communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal in FORM GST PMT-04. Explanation.– For the purpose of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 3. Electronic Cash Ledger (1) The electronic cash ledger under sub-section (1) of section 49 shall be maintained in FORM GST PMT-05 for each person, liable to pay tax, interest, penalty, late fee or any other amount, on the Common Portal for crediting the amount deposited and debiting the payment therefrom towards tax, interest, penalty, fee or any other amount. (2) Any person, or a person on his behalf, shall generate a challan in FORM GST PMT06 on the Common Portal and enter the details of the amount to be deposited by him towards tax, interest, penalty, fees or any other amount. (3) The deposit under sub-rule (2) shall be made through any of the following modes: (i) Internet Banking through authorized banks; (ii) Credit card or Debit card through the authorised bank; (iii) National Electronic Fund Transfer (NeFT) or Real Time Gross Settlement (RTGS) from any bank; (iv) Over the Counter payment (OTC) through authorized banks for deposits up to ten thousand rupees per challan per tax period, by cash, cheque or demand draft: Provided that the restriction for deposit up to ten thousand rupees per challan in case of an Over the Counter (OTC) payment shall not apply to deposit to be made by – (a) Government Departments or any other deposit to be made by persons as may be notified by the Commissioner in this behalf; (b) Proper officer or any other officer authorised to recover outstanding dues from any person, whether registered or not, including recovery made through attachment or sale of movable or immovable properties;
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(c) Proper officer or any other officer authorized for the amounts collected by way of cash, cheque or demand draft during any investigation or enforcement activity or any ad hoc deposit: Provided further that the challan in FORM GST PMT-06 generated at the Common Portal shall be valid for a period of fifteen days. Explanation.– For making payment of any amount indicated in the challan, the commission, if any, payable in respect of such payment shall be borne by the person making such payment. (4) Any payment required to be made by a person who is not registered under the Act, shall be made on the basis of a temporary identification number generated through the Common Portal. (5) Where the payment is made by way of NeFT or RTGS mode from any bank, the mandate form shall be generated along with the challan on the Common Portal and the same shall be submitted to the bank from where the payment is to be made: Provided that the mandate form shall be valid for a period of fifteen days from the date of generation of challan. (6) On successful credit of the amount to the concerned government account maintained in the authorised bank, a Challan Identification Number (CIN) will be generated by the collecting Bank and the same shall be indicated in the challan. (7) On receipt of CIN from the collecting Bank, the said amount shall be credited to the electronic cash ledger of the person on whose behalf the deposit has been made and the Common Portal shall make available a receipt to this effect. (8) Where the bank account of the person concerned, or the person making the deposit on his behalf, is debited but no Challan Identification Number (CIN) is generated or generated but not communicated to the Common Portal, the said person may represent electronically in FORM GST PMT-07 through the Common Portal to the Bank or electronic gateway through which the deposit was initiated. (9) Any amount deducted under section 51 or collected under section 52 and claimed in FORM GSTR-02 by the registered taxable person from whom the said amount was deducted or, as the case may be, collected shall be credited to his electronic cash ledger in accordance with the provisions of rule 2.Return. (10) Where a person has claimed refund of any amount from the electronic cash ledger, the said amount shall be debited to the electronic cash ledger. (11) If the refund so claimed is rejected, either fully or partly, the amount debited under sub-rule (10), to the extent of rejection, shall be credited to the electronic cash ledger by the proper officer by an order made in FORM GST PMT-03.
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(12) A registered person shall, upon noticing any discrepancy in his electronic cash ledger, communicate the same to the officer exercising jurisdiction in the matter, through the Common Portal in FORM GST PMT-04.
Explanation.- For the purposes of this rule, a refund shall be deemed to be rejected if the appeal is finally rejected or if the claimant gives an undertaking to the proper officer that he shall not file an appeal. 4. Identification number for each transaction (1) A unique identification number shall be generated at the Common Portal for each debit or credit to the electronic cash or credit ledger, as the case may be. (2) The unique identification number relating to discharge of any liability shall be indicated in the corresponding entry in the electronic liability register. (3) A unique identification number shall be generated at the Common Portal for each credit in the electronic liability register for reasons other than those covered under sub-rule (2).
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REFUND 1.
Application for refund of tax, interest, penalty, fees or any other amount
(1) Any person, except the persons covered by notification issued under section 55, claiming refund of any tax, interest, penalty, fees or any other amount paid by him, may file an application electronically in FORM GST RFD-01 through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that any claim for refund relating to balance in the electronic cash ledger in accordance with the provisions of sub-section (6) of section 49 may also be made through the return furnished for the relevant tax period in FORM GSTR-3 or FORM GSTR-4 or FORM GSTR-7, as the case may be: Provided further that in case of export of goods, application for refund shall be 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: Provided also that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the supplier of goods after such goods have been admitted in full in the Special Economic Zone for authorized operations, as endorsed by the specified officer of the Zone: Provided also that in respect of supplies to a Special Economic Zone unit or a Special Economic Zone developer, the application for refund shall be filed by the supplier of services along with such evidence regarding receipt of services for authorized operations as endorsed by the specified officer of the Zone: Provided also that in respect of supplies regarded as deemed exports, the application shall be filed by the recipient of deemed export supplies: Provided also that refund of any amount, after adjusting the tax payable by the applicant out of the advance tax deposited by him under section 27 at the time of registration, shall be claimed in the last return required to be furnished by him. (2) The application under sub-rule (1) shall be accompanied by any of the following documentary evidences, as applicable, to establish that a refund is due to the applicant: (a) the reference number of the order and a copy of the order passed by the proper officer or an appellate authority or Appellate Tribunal or court resulting in such refund or reference number of the payment of the amount specified in sub-section (6) of section 107 and sub-section (8) of section 112 claimed as refund; (b) a statement containing the number and date of shipping bills or bills of export and the number and date of relevant export invoices, in a case where the refund is on account of export of goods; (c) a statement containing the number and date of invoices and the relevant Bank Realization Certificates or Foreign Inward Remittance Certificates, as the case may be, in a case where the refund is on account of export of services; (d) a statement containing the number and date of invoices as prescribed in rule Invoice.1 along with the evidence regarding endorsement specified in the third proviso to sub-rule (1) in case of supply of goods made to a Special Economic Zone unit or a Special Economic Zone developer;
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# 257 (e) a statement containing the number and date of invoices, the evidence regarding endorsement specified in the fourth proviso to sub-rule (1) and the details of payment, along with proof thereof, made by the recipient to the supplier for authorized operations as defined under the Special Economic Zone Act, 2005, in a case where the refund is on account of supply of services made to a Special Economic Zone unit or a Special Economic Zone developer (f) a declaration to the effect that the Special Economic Zone unit or the Special Economic Zone developer has not availed of the input tax credit of the tax paid by the supplier of goods or services or both, in a case where the refund is on account of supply of goods or services made to a Special Economic Zone unit or a Special Economic Zone developer; (g) a statement containing the number and date of invoices along with such other evidence as may be notified in this behalf, in a case where the refund is on account of deemed exports; (h) a statement in Annex 1 of FORM GST RFD-01 containing the number and date of invoices received and issued during a tax period in a case where the claim pertains to refund of any unutilized input tax credit under sub-section (3) of section 54 where the credit has accumulated on account of rate of tax on inputs being higher than the rate of tax on output supplies, other than nil-rated or fully exempt supplies; (i) the reference number of the final assessment order and a copy of the said order in a case where the refund arises on account of finalisation of provisional assessment; (j) a statement showing the details of transactions considered as intra-State supply but which is subsequently held to be inter-State supply; (k) tax;
a statement showing the details of the amount of claim on account of excess payment of
(l) a declaration to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed does not exceed two lakh rupees: Provided that a declaration is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; (m) a Certificate in Annex 2 of FORM GST RFD-01 issued by a chartered accountant or a cost accountant to the effect that the incidence of tax, interest or any other amount claimed as refund has not been passed on to any other person, in a case where the amount of refund claimed exceeds two lakh rupees: Provided that a certificate is not required to be furnished in respect of cases covered under clause (a) or clause (b) or clause (c) or clause (d) or clause (f) of sub-section (8) of section 54; Explanation.– For the purposes of this rule, (i)
in case of refunds referred to in clause (c) of sub-section (8) of section 54, “invoice” means invoice conforming to the provisions contained in section 31 ;
(ii) where the amount of tax has been recovered from the recipient, it shall be deemed that the incidence of tax has been passed on to the ultimate consumer. (3) Where the application relates to refund of input tax credit, the electronic credit ledger shall be debited by the applicant in an amount equal to the refund so claimed.
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(4) In case of zero-rated supply of goods or services or both without payment of tax under bond or letter of undertaking in accordance with the provisions of sub-section (3) of section 16 of the Integrated Goods and Services Tax Act, refund of input tax credit shall be granted as per the following formula: Refund Amount = (Turnover of zero-rated supply of goods + Turnover of zero-rated supply of services) x Net ITC ÷ Adjusted Total Turnover Where,(A) "Refund amount" means the maximum refund that is admissible; (B) "Net ITC" means input tax credit availed on inputs and input services during the relevant period; (C) "Turnover of zero-rated supply of goods" means the value of zero-rated supply of goods made during the relevant period without payment of tax under bond or letter of undertaking; (D) "Turnover of zero-rated supply of services" means the value of zero-rated supply of services made without payment of tax under bond or letter of undertaking, calculated in the following manner, namely:Zero-rated supply of services is the aggregate of the payments received during the relevant period for zero-rated supply of services and zero-rated supply of services where supply has been completed for which payment had been received in advance in any period prior to the relevant period reduced by advances received for zero-rated supply of services for which the supply of services has not been completed during the relevant period; (E) "Adjusted Total turnover" means the turnover in a State or a Union territory, as defined under subsection (112) of section 2, excluding the value of exempt supplies other than zero-rated supplies, during the relevant period; (F) “Relevant period” means the period for which the claim has been filed. (5) In case of refund on account of inverted duty structure, refund of input tax credit shall be granted as per the following formula: Maximum Refund Amount = {(Turnover of inverted rated supply of goods) x Net ITC ÷ Adjusted Total Turnover} minus tax payable on such inverted rated supply of goods Explanation: The meaning of the term “Net ITC” and “Adjusted Total turnover” shall have the same meaning as assigned to them in sub-rule (4). 2.
Acknowledgement
(1) Where the application relates to a claim for refund from the electronic cash ledger, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing. (2) The application for refund, other than claim for refund from electronic cash ledger, shall be forwarded to the proper officer who shall, within fifteen days of filing of the said application, scrutinize the application for its completeness and where the application is found to be complete in terms of sub-rule (2), (3) and (4) of rule 1, an acknowledgement in FORM GST RFD-02 shall be made available to the applicant through the Common Portal electronically, clearly indicating the date of filing of the claim for refund and the time period specified in sub-section (7) of section 54 shall be counted from such date of filing.
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Provided that where the claim for refund of integrated tax is on account of export of goods, the acknowledgment shall be issued within a period of three days of filing of such claim. (3) Where any deficiencies are noticed, the proper officer shall communicate the deficiencies to the applicant in FORM GST RFD-03 through the Common Portal electronically, requiring him to file a fresh refund application after rectification of such deficiencies. (4) Where deficiencies have been communicated in FORM GST RFD-03 under the GST Rules of the State, the same shall also deemed to have been communicated under this Rule along with deficiencies communicated under sub-rule (3). [CGST Rules] (4) Where deficiencies have been communicated in FORM GST RFD-03 under the CGST Rules, the same shall also deemed to have been communicated under this Rule along with deficiencies communicated under sub-rule (3). [SGST Rules] 3.
Grant of provisional refund
(1) The provisional refund in accordance with the provisions of sub-section (6) of section 54 shall be granted subject to the condition that the person claiming refund has, during any period of five years immediately preceding the tax period to which the claim for refund relates, not been prosecuted for any offence under the Act or under an existing law where the amount of tax evaded exceeds two hundred and fifty lakh rupees; (2) The proper officer, after scrutiny of the claim and the evidence submitted in support thereof and on being prima facie satisfied that the amount claimed as refund under sub-rule (1) is due to the applicant in accordance with the provisions of sub-section (6) of section 54, shall make an order in FORM GST RFD-04, sanctioning the amount of refund due to the said applicant on a provisional basis within a period not exceeding seven days from the date of acknowledgement under sub-rule (1) or sub-rule (2) of rule 2. (3) The proper officer shall issue a payment advice in FORM GST RFD-05 for the amount sanctioned under sub-rule (2) and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 4.
Order sanctioning refund
(1) Where, upon examination of the application, the proper officer is satisfied that a refund under sub-section (5) of section 54 is due and payable to the applicant, he shall make an order in FORM GST RFD-06, sanctioning the amount of refund to which the applicant is entitled, mentioning therein the amount, if any, refunded to him on a provisional basis under sub-section (6) of section 54, amount adjusted against any outstanding demand under the Act or under any existing law and the balance amount refundable: Provided that in cases where the amount of refund is completely adjusted against any outstanding demand under the Act or under any existing law, an order giving details of the adjustment shall be issued in Part A of FORM GST RFD-07. (2) Where the proper officer or the Commissioner is of the opinion that the amount of refund is liable to be withheld under the provisions of sub-section (10) or, as the case may be, sub-section (11) of section 54, he shall pass an order in Part B of FORM GST RFD-07 informing him the reasons for withholding of such refund.
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(3) Where the proper officer is satisfied, for reasons to be recorded in writing, that the whole or any part of the amount claimed as refund is not admissible or is not payable to the applicant, he shall issue a notice in FORM GST RFD-08 to the applicant, requiring him to furnish a reply in FORM GST RFD-09 within fifteen days of the receipt of such notice and after considering the reply, make an order in FORM GST RFD-06, sanctioning the amount of refund in whole or part, or rejecting the said refund claim and the said order shall be made available to the applicant electronically and the provision of sub-rule (1) shall, mutatis mutandis, apply to the extent refund is allowed: Provided that no application for refund shall be rejected without giving the applicant a reasonable opportunity of being heard. (4) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or (2) is payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD06 and issue a payment advice in FORM GST RFD-05, for the amount of refund and the same shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. (5) Where the proper officer is satisfied that the amount refundable under sub-rule (1) or sub-rule (2) is not payable to the applicant under sub-section (8) of section 54, he shall make an order in FORM GST RFD-06 and issue an advice in FORM GST RFD-05, for the amount of refund to be credited to the Consumer Welfare Fund. 5.
Credit of the amount of rejected refund claim
(1) Where any deficiencies have been communicated under sub-rule (3) of rule 2, the amount debited under sub-rule (3) of rule 1 shall be re-credited to the electronic credit ledger. (2) Where any amount claimed as refund is rejected under rule 4, either fully or partly, the amount debited, to the extent of rejection, shall be re-credited to the electronic credit ledger by an order made in FORM GST PMT-03. Explanation.– For the purposes of this rule, a refund shall be deemed to be rejected, if the appeal is finally rejected or if the claimant gives an undertaking in writing to the proper officer that he shall not file an appeal. 6.
Order sanctioning interest on delayed refunds
Where any interest is due and payable to the applicant under section 56, the proper officer shall make an order along with a payment advice in FORM GST RFD-05, specifying therein the amount of refund which is delayed, the period of delay for which interest is payable and the amount of interest payable, and such amount of interest shall be electronically credited to any of the bank accounts of the applicant mentioned in his registration particulars and as specified in the application for refund. 7.
Refund of tax to certain persons
(1) Any person eligible to claim refund of tax paid by him on his inward supplies as per notification issued section 55 shall apply for refund in FORM GST RFD-10 once in every quarter, electronically on the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner, along with a statement of inward supplies of goods or services or both in FORM GSTR-11, prepared on the basis of statement of outward supplies furnished by corresponding suppliers in FORM GSTR-1. (2) An acknowledgement for receipt of the application for refund shall be issued in FORM GST RFD-02. (3)
Refund of tax paid by the applicant shall be available if-
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# 261 (a) the inward supplies of goods or services or both were received from a registered person against a tax invoice and the price of the supply covered under a single tax invoice exceeds five thousand rupees, excluding tax paid, if any; (b)
name and GSTIN or UIN of the applicant is mentioned on the tax invoice; and
(c)
such other restrictions or conditions as may be specified in the notification are satisfied.
(4) The provisions of rule 4 shall, mutatis mutandis, apply for the sanction and payment of refund under this rule. (5) Where an express provision in a treaty or other international agreement, to which the President or the Government of India is a party, is inconsistent with the provisions of these rules, such treaty or international agreement shall prevail. 8.
Consumer Welfare Fund
(1)
All credits to the Consumer Welfare Fund shall be made under sub-rule (4) of rule 4.
(2) Any amount, having been credited to the Fund, ordered or directed as payable to any claimant by orders of the proper officer, appellate authority or Appellate Tribunal or court, shall be paid from the Fund. (3) Any utilisation of amount from the Consumer Welfare Fund under sub-section (1) of section 58 shall be made by debiting the Consumer Welfare Fund account and crediting the account to which the amount is transferred for utilisation. (4) The [Central/State] Government shall, by an order, constitute a Standing Committee with a Chairman, a Vice-Chairman, a Member Secretary and such other members as it may deem fit and the Committee shall make recommendations for proper utilisation of the money credited to the Consumer Welfare Fund for welfare of the consumers. (5)
The Committee shall meet as and when necessary, but not less than once in three months.
(6) Any agency or organisation engaged in consumer welfare activities for a period of three years registered under the Companies Act, 2013 (18 of 2013) or under any other law for the time being in force, including village or mandal or samiti level co-operatives of consumers especially Women, Scheduled Castes and Scheduled Tribes, or any industry as defined in the Industrial Disputes Act, 1947 (14 of 1947) recommended by the Bureau of Indian Standards to be engaged for a period of five years in viable and useful research activity which has made, or is likely to make, significant contribution in formulation of standard mark of the products of mass consumption, the Central Government or the State Government may make an application for a grant from the Consumer Welfare Fund: Provided that a consumer may make application for reimbursement of legal expenses incurred by him as a complainant in a consumer dispute, after its final adjudication. (7) All applications for grant from the Consumer Welfare Fund shall be made by the applicant Member Secretary, but the Committee shall not consider an application, unless it has been inquired into in material details and recommended for consideration accordingly, by the Member Secretary. (8)
The Committee shall have powers (a) to require any applicant to produce before it, or before a duly authorised Officer of the Government such books, accounts, documents, instruments, or commodities in custody and control of the applicant, as may be necessary for proper evaluation of the application;
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# 262 (b) to require any applicant to allow entry and inspection of any premises, from which activities claimed to be for the welfare of consumers are stated to be carried on, to a duly authorised officer of the Central Government or, as the case may be, State Government; (c)
to get the accounts of the applicants audited, for ensuring proper utilisation of the grant;
(d) to require any applicant, in case of any default, or suppression of material information on his part, to refund in lump-sum, the sanctioned grant to the Committee, and to be subject to prosecution under the Act; (e)
to recover any sum due from any applicant in accordance with the provisions of the Act;
(f) to require any applicant, or class of applicants to submit a periodical report, indicating proper utilisation of the grant; (g) to reject an application placed before it on account of factual inconsistency, or inaccuracy in material particulars; (h) to recommend minimum financial assistance, by way of grant to an applicant, having regard to his financial status, and importance and utility of nature of activity under pursuit, after ensuring that the financial assistance provided shall not be misutilised; (i) to identify beneficial and safe sectors, where investments out of Consumer Welfare Fund may be made and make recommendations, accordingly. (j) to relax the conditions required for the period of engagement in consumer welfare activities of an applicant; (k) to make guidelines for the management, administration and audit of the Consumer Welfare Fund. (9) The Central Consumer Protection Council and the Bureau of Indian Standards shall recommend to the GST Council, the broad guidelines for considering the projects or proposals for the purpose of incurring expenditure from the Consumer Welfare Fund.
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REGISTRATION 1.
Application for registration
(1) Every person (other than a non-resident taxable person, a person required to deduct tax at source under section 51, a person required to collect tax at source under section 52 and a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient referred to in section 14 of the Integrated Goods and Services Tax Act ) who is liable to be registered under sub-section (1) of section 25 and every person seeking registration under sub-section (3) of section 25 (hereinafter referred to in this Chapter as “the applicant”) shall, before applying for registration, declare his Permanent Account Number (PAN), mobile number, e-mail address, State or Union territory in Part A of FORM GST REG-01 on the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that a person having a unit(s) in a Special Economic Zone or being a Special Economic Zone developer shall make a separate application for registration as a business vertical distinct from his other units located outside the Special Economic Zone: Provided further that every person being an Input Service Distributor shall make a separate application for registration as such Input Service Distributor. (2)
(a) The PAN shall be validated online by the Common Portal from the database maintained by the Central Board of Direct Taxes constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (b) The mobile number declared under sub-rule (1) shall be verified through a one-time password sent to the said mobile number; and (c) The e-mail address declared under sub-rule (1) shall be verified through a separate one-time password sent to the said e-mail address.
(3) On successful verification of the PAN, mobile number and e-mail address, a temporary reference number shall be generated and communicated to the applicant on the said mobile number and e-mail address. (4) Using the reference number generated under sub-rule (3), the applicant shall electronically submit an application in Part B of FORM GST REG-01, duly signed or verified through electronic verification code (EVC), along with documents specified in the said Form at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. (5) On receipt of an application under sub-rule (4), an acknowledgement shall be issued electronically to the applicant in FORM GST REG-02. (6) A person applying for registration as a casual taxable person shall be given a temporary reference number by the Common Portal for making advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) shall be issued electronically only after the said deposit.
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2.
Verification of the application and approval
(1) The application shall be forwarded to the proper officer who shall examine the application and the accompanying documents and if the same are found to be in order, approve the grant of registration to the applicant within three working days from the date of submission of application. (2) Where the application submitted under rule 1 is found to be deficient, either in terms of any information or any document required to be furnished under the said rule, or where the proper officer requires any clarification with regard to any information provided in the application or documents furnished therewith, he may issue a notice to the applicant electronically in FORM GST REG-03 within three working days from the date of submission of application and the applicant shall furnish such clarification, information or documents electronically, in FORM GST REG-04, within seven working days from the date of receipt of such notice . Explanation.- The clarification includes modification or correction of particulars declared in the application for registration, other than PAN, State, mobile number and e-mail address declared in Part A of FORM GST REG-01. (3) Where the proper officer is satisfied with the clarification, information or documents furnished by the applicant, he may approve the grant of registration to the applicant within seven working days from the date of receipt of such clarification or information or documents. (4) Where no reply is furnished by the applicant in response to the notice issued under sub-rule (2) within the prescribed period or where the proper officer is not satisfied with the clarification, information or documents furnished, he shall, for reasons to be recorded in writing, reject such application and inform the applicant electronically in FORM GST REG05. (5)
If the proper officer fails to take any action (a)
within three working days from the date of submission of application, or
(b) within seven working days from the date of receipt of clarification, information or documents furnished by the applicant under sub-rule (2), the application for grant of registration shall be deemed to have been approved. 3.
Issue of registration certificate
(1) Subject to the provisions of sub-section (12) of section 25, where the application for grant of registration has been approved under rule 2, a certificate of registration in FORM GST REG-06 showing the principal place of business and additional place(s) of business shall be made available to the applicant on the Common Portal and a Goods and Services Tax Identification Number (hereinafter in these rules referred to as “GSTIN”) shall be assigned to him in the following format: (a)
two characters for the State code;
(b)
ten characters for the PAN or the Tax Deduction and Collection Account Number;
(c)
two characters for the entity code; and
(d)
one checksum character.
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(2) The registration shall be effective from the date on which the person becomes liable to registration where the application for registration has been submitted within thirty days from such date. (3) Where an application for registration has been submitted by the applicant after thirty days from the date of his becoming liable to registration, the effective date of registration shall be the date of grant of registration under sub-rule (1) or sub-rule (3) or sub-rule (5) of rule 2. (4) Every certificate of registration shall be digitally signed by the proper officer under the Act. (5) Where the registration has been granted under sub-rule (5) of rule 2, the applicant shall be communicated the registration number, and the certificate of registration under sub-rule (1), duly signed, shall be made available to him on the Common Portal within three days after expiry of the period specified in sub-rule (5) of rule 2. 4. Separate registration for multiple business verticals within a State or a Union territory (1) Any person having multiple business verticals within a State or a Union territory, requiring a separate registration for any of its business verticals under sub-section (2) of section 25 shall be granted separate registration in respect of each of the verticals subject to the following conditions: (a) Such person has more than one business vertical as defined in clause (18) of section 2 ; (b) No business vertical of a taxable person shall be granted registration to pay tax under section 10 if any one of the other business verticals of the same person is paying tax under section 9. Explanation.- Where any business vertical of a registered person that has been granted a separate registration becomes ineligible to pay tax under section 10, all other business verticals of the said person shall become ineligible to pay tax under the said section. (c) All separately registered business verticals of such person shall pay tax under the Act on supply of goods or services or both made to another registered business vertical of such person and issue a tax invoice for such supply. (2) A registered person eligible to obtain separate registration for business verticals may submit a separate application in FORM GST REG-01 in respect of each such vertical. (3) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. 5. Grant of registration to persons required to deduct tax at source or to collect tax at source (1) Any person required to deduct tax in accordance with the provisions of section 51 or a person required to collect tax at source in accordance with the provisions of section 52 shall electronically submit an application, duly signed or verified through EVC, in FORM GST
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REG-07 for grant of registration through the Common Portal, either directly or from a Facilitation Centre notified by the Commissioner. (2) The proper officer may grant registration after due verification and issue a certificate of registration in FORM GST REG-06 within three working days from the date of submission of application. (3) Where, upon an enquiry or pursuant to any other proceeding under the Act, the proper officer is satisfied that a person to whom a certificate of registration in FORM GST REG-06 has been issued is no longer liable to deduct tax at source under section 51 or collect tax at source under section 52, the said officer may cancel the registration issued under sub-rule (2) and such cancellation shall be communicated to the said person electronically in FORM GST REG-08: Provided that the proper officer shall follow the procedure prescribed in rule 14 for cancellation of registration. 6.
Grant of registration to non-resident taxable person
(1) A non-resident taxable person shall electronically submit an application, along with a self-attested copy of his valid passport, for registration, duly signed or verified through EVC, in FORM GST REG-09, at least five days prior to the commencement of business at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner: Provided that in the case of a business entity incorporated or established outside India, the application for registration shall be submitted along with its tax identification number or unique number on the basis of which the entity is identified by the Government of that country or its PAN, if available. (2) A person applying for registration as a non-resident taxable person shall be given a temporary reference number by the Common Portal for making an advance deposit of tax in accordance with the provisions of section 27 and the acknowledgement under sub-rule (5) of rule 1 shall be issued electronically only after the said deposit in his electronic cash ledger. (3) The provisions of rule 2 and rule 3 relating to verification and grant of registration shall, mutatis mutandis, apply to an application submitted under this rule. Explanation. – The application for registration made by a non-resident taxable person shall be signed by his authorized signatory who shall be a person resident in India having a valid PAN. 7. Grant of registration to a person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient (1) Any person supplying online information and data base access or retrieval services from a place outside India to a non-taxable online recipient shall electronically submit an application for registration, duly signed or verified through EVC, in FORM GST REG-10, at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner. (2) The applicant referred to in sub-rule (1) shall be granted registration, in FORM GST REG-06, subject to such conditions and restrictions and by such officer as may be notified by the Central Government on the recommendations of the Council.
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8. Extension in period of operation by casual taxable person and non-resident taxable person (1) Where a registered casual taxable person or a non-resident taxable person intends to extend the period of registration indicated in his application of registration, an application in FORM GST REG-11 shall be submitted electronically through the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner, by such person before the end of the validity of registration granted to him. (2) The application under sub-rule (1) shall be acknowledged only on payment of the amount specified in sub-section (2) of section 27. 9.
Suo moto registration
(1) Where, pursuant to any survey, enquiry, inspection, search or any other proceedings under the Act, the proper officer finds that a person liable to registration under the Act has failed to apply for such registration, such officer may register the said person on a temporary basis and issue an order in FORM GST REG- 12. (2) The registration granted under sub-rule (1) shall be effective from the date of order granting registration. (3) Every person to whom a temporary registration has been granted under sub-rule (1) shall, within thirty days from the date of the grant of such registration, submit an application for registration in the form and manner provided in rule 1 or rule 5 unless the said person has filed an appeal against the grant of temporary registration, in which case the application for registration shall be submitted within thirty days from the date of issuance of order upholding the liability to registration by the Appellate Authority. (4) The provisions of rule 2 and rule 3 relating to verification and issue of certificate of registration shall, mutatis mutandis, apply to an application submitted under sub-rule (3). (5) The GSTIN assigned pursuant to verification under sub-rule (4) shall be effective from the date of order granting registration under sub-rule (1). 10.
Assignment of Unique Identity Number to certain special entities
(1) Every person required to be granted a Unique Identity Number (UIN) in accordance with the provisions of sub-section (9) of section 25 may submit an application electronically in FORM GST REG-13, duly signed or verified through EVC, in the manner specified in rule 1 at the Common Portal, either directly or through a Facilitation Centre notified by the Board or Commissioner. (2) The proper officer may, upon submission of an application in FORM GST REG-13 or after filling up the said form, assign a Unique Identity Number to the said person and issue a certificate in FORM GST REG-06 within three working days from the date of submission of application. 11.
Display of registration certificate and GSTIN on the name board
(1) Every registered person shall display his certificate of registration in a prominent location at his principal place of business and at every additional place or places of business. (2) Every registered person shall display his GSTIN on the name board exhibited at the entry of his principal place of business and at every additional place or places of business.
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12.
Amendment of registration
(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for UIN in FORM GST-REG-13 either at the time of obtaining registration or UIN or as amended from time to time, the registered person shall, within fifteen days of such change, submit an application, duly signed or verified through EVC, electronically in FORM GST REG-14, along with documents relating to such change at the Common Portal either directly or through a Facilitation Centre notified by the Commissioner. (2)
(a) Where the change relates to(i) legal name of business; (ii) address of the principal place of business or any additional place of business; or (iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for day to day affairs of the business,-
which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within fifteen working days from the date of receipt of application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of occurrence of the event warranting amendment. (b) The change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under these rules on the same PAN. (c) Where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the Common Portal: Provided that any change in the mobile number or e-mail address of the authorised signatory submitted under rule 1, as amended from time to time, shall be carried out only after online verification through the Common Portal in the manner provided under the said rule. (d) Where a change in the constitution of any business results in change of PAN of a registered person, the said person shall apply for fresh registration in FORM GST REG-01. (3) Where the proper officer is of the opinion that the amendment sought under clause (a) of sub-rule (2) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within fifteen working days from the date of receipt of the application in FORM GST REG-14 , serve a notice in FORM GST REG-03, requiring the registered person to show cause, within seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected. (4) The registered person shall furnish a reply to the notice to show cause, issued under subrule 3, in FORM GST REG-04 within seven working days from the date of the service of the said notice. (5) Where the reply furnished under sub-rule (4) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (3) within the period
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prescribed in sub-rule (4), the proper officer shall reject the application submitted under subrule (1) and pass an order in FORM GST REG -05. (6)
If the proper officer fails to take any action(a) within fifteen working days from the date of submission of application, or (b) within seven working days from the date of receipt of reply to the notice to show cause under sub-rule (4),
the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the Common Portal. 13.
Application for cancellation of registration
A registered person, other than a person to whom a registration has been granted under rule 5 or a person to whom a Unique Identity Number has been granted under rule 10 , seeking cancellation of his registration under sub-section (1) of section 29 shall electronically submit an application in FORM GST REG-16, including therein the details of inputs held in stock or inputs contained in semi-finished or finished goods held in stock and of capital goods held in stock on the date from which cancellation of registration is sought, liability thereon, details of the payment, if any, made against such liability and may furnish, along with the application, relevant documents in support thereof at the Common Portal within thirty days of occurrence of the event warranting cancellation, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for cancellation of registration shall be considered in case of a taxable person, who has registered voluntarily, before the expiry of a period of one year from the effective date of registration. 14.
Registration to be cancelled in certain cases
The registration granted to a person is liable to be cancelled if the said person— (a) does not conduct any business from the declared place of business; or (b) issues invoice or bill without supply of goods or services in violation of the provisions of this Act, or the rules made thereunder. 15.
Cancellation of registration
(1) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29, he shall issue a notice to such person in FORM GST REG17, requiring him to show cause within seven working days from the date of service of such notice as to why his registration should not be cancelled. (2) The reply to the show cause notice issued under sub-rule (1) shall be furnished in FORM REG–18 within the period prescribed in the said sub-rule. (3) Where a person who has submitted an application for cancellation of his registration is no longer liable to be registered or his registration is liable to be cancelled, the proper officer shall issue an order in FORM GST REG-19, within thirty days from the date of application submitted under sub-rule (1) of rule 13 or, as the case may be, the date of reply to the show cause issued under sub-rule (1), cancel the registration, with effect from a date to be
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determined by him and notify the taxable person, directing to pay arrears of any tax, interest or penalty including the amount liable to be paid under sub-section(5) of section 29. (4) Where the reply furnished under sub-rule (2) is found to be satisfactory, the proper officer shall drop the proceedings and pass an order in FORM GST REG –20. (5) The provisions of sub-rule (3) shall, mutatis mutandis, apply to the legal heirs of a deceased proprietor, as if the application had been submitted by the proprietor himself. 16.
Revocation of cancellation of registration
(1) A registered person, whose registration is cancelled by the proper officer on his own motion, may submit an application for revocation of cancellation of registration, in FORM GST REG-21, to such proper officer, within thirty days from the date of service of the order of cancellation of registration at the Common Portal, either directly or through a Facilitation Centre notified by the Commissioner: Provided that no application for revocation shall be filed if the registration has been cancelled for the failure of the registered person to furnish returns, unless such returns are furnished and any amount due as tax, in terms of such returns has been paid along with any amount payable towards interest, penalty and late fee payable in respect of the said returns. (2)(a) Where the proper officer is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, he shall revoke the cancellation of registration by an order in FORM GST REG-22 within thirty days from the date of receipt of the application and communicate the same to the applicant. (b) The proper officer may, for reasons to be recorded in writing, under circumstances other than those specified in clause (a), by an order in FORM GST REG-05, reject the application for revocation of cancellation of registration and communicate the same to the applicant. (3) The proper officer shall, before passing the order referred to in clause (b) of sub-rule (2), issue a notice in FORM GST REG–23 requiring the applicant to show cause as to why the application submitted for revocation under sub-rule (1) should not be rejected and the applicant shall furnish the reply within seven working days from the date of the service of notice in FORM GST REG-24. (4) Upon receipt of the information or clarification in FORM GST REG-24, the proper officer shall proceed to dispose of the application in the manner specified in sub-rule (2) within thirty days from the date of receipt of such information or clarification from the applicant. 17.
Migration of persons registered under the existing law
(1) (a) Every person, other than a person deducting tax at source or an Input Service Distributor, registered under an existing law and having a PAN issued under the Income-tax Act, 1961 (Act 43 of 1961) shall enrol on the Common Portal by validating his e-mail address and mobile number, either directly or through a Facilitation Centre notified by the Commissioner. (b) Upon enrolment under clause (a), the said person shall be granted registration on a provisional basis and a certificate of registration in FORM GST REG-25, incorporating the GSTIN therein, shall be made available to him on the Common Portal:
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Provided that a taxable person who has been granted multiple registrations under the existing law on the basis of a single PAN shall be granted only one provisional registration under the Act: Provided further that a person having centralized registration under Chapter V of the Finance Act, 1994 shall be granted only one provisional registration in the State or Union territory in which he is registered under the existing law. (CGST Rules only) (2)(a) Every person who has been granted a provisional registration under sub-rule (1) shall submit an application electronically in FORM GST REG–26 , duly signed or verified through EVC, along with the information and documents specified in the said application, on the Common Portal either directly or through a Facilitation Centre notified by the Commissioner. (b) The information asked for in clause (a) shall be furnished within a period of three months or within such further period as may be extended by in this behalf. (c) If the information and the particulars furnished in the application are found, by the proper officer, to be correct and complete, a certificate of registration in FORM GST REG06 shall be made available to the registered person electronically on the Common Portal. (3) Where the particulars or information specified in sub-rule (2) have either not been furnished or not found to be correct or complete, the proper officer shall, after serving a notice to show cause in FORM GST REG-27 and after affording the person concerned a reasonable opportunity of being heard, cancel the provisional registration granted under subrule (1) and issue an order in FORM GST REG-28: Provided that the show cause notice issued in FORM GST REG- 27 can be vacated by issuing an order in FORM GST REG- 20 , if it is found, after affording the person an opportunity of being heard, that no such cause exists for which the notice was issued. (4) Every person registered under any of the existing laws, who is not liable to be registered under the Act may, within thirty days from the appointed day, at his option, submit an application electronically in FORM GST REG-29 at the Common Portal for cancellation of the registration granted to him and the proper officer shall, after conducting such enquiry as deemed fit, cancel the said registration. 18. Physical verification of business premises in certain cases Where the proper officer is satisfied that the physical verification of the place of business of a registered person is required after grant of registration, he may get such verification done and the verification report along with other documents, including photographs, shall be uploaded in FORM GST REG-30 on the Common Portal within fifteen working days following the date of such verification. 19. Method of authentication (1) All applications, including reply, if any, to the notices, returns including the details of outward and inward supplies, appeals or any other document required to be submitted under these rules shall be so submitted electronically with digital signature certificate or through esignature as specified under the Information Technology Act, 2000 (21 of 2000) or verified through aadhaar based electronic verification code or through any other mode of signature or verification notified by the Board in this behalf:
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Provided that where the mode of authentication of any document is selected as through aadhaar based electronic verification code, such verification shall be done within two days of furnishing the said document: Provided further that a registered person registered under the Companies Act, 2013 (18 of 2013) shall furnish the documents or application verified through digital signature certificate only. (2) Each document including the return furnished online shall be signed or verified through EVC(a) in the case of an individual, by the individual himself or where he is absent from India by some other person duly authorised by him in this behalf, and where the individual is mentally incapacitated from attending to his affairs, by his guardian or by any other person competent to act on his behalf; (b) in the case of a Hindu Undivided Family, by a Karta and where the Karta is absent from India or is mentally incapacitated from attending to his affairs, by any other adult member of such family or by the authorised signatory of such Karta; (c) in the case of a company, by the chief executive officer or authorised signatory thereof; (d) in the case of a Government or any Governmental agency or local authority, by an officer authorised in this behalf; (e) in the case of a firm, by any partner thereof, not being a minor or authorised signatory; (f) in the case of any other association, by any member of the association or persons or authorised signatory; (g) in the case of a trust, by the trustee or any trustee or authorised signatory; or (h) in the case of any other person, by some person competent to act on his behalf, or by a person authorised in accordance with the provisions of section 48. (3) All notices, certificates and orders under these rules shall be issued electronically by the proper officer or any other officer authorised to issue such notices or certificates or orders, through digital signature certificate specified under the Information Technology Act, 2000 (21 of 2000).
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# 273
TAX INVOICE, CREDIT AND DEBIT NOTES 1. Tax invoice Subject to rule 7, a tax invoice referred to in section 31 shall be issued by the registered person containing the following particulars:(a)
name, address and GSTIN of the supplier;
(b)
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as “-” and “/” respectively, and any combination thereof, unique for a financial year;
(c)
date of its issue;
(d)
name, address and GSTIN or UIN, if registered, of the recipient;
(e)
name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered and where the value of taxable supply is fifty thousand rupees or more;
(f)
HSN code of goods or Accounting Code of services;
(g)
description of goods or services;
(h)
quantity in case of goods and unit or Unique Quantity Code thereof;
(i)
total value of supply of goods or services or both;
(j)
taxable value of supply of goods or services or both taking into account discount or abatement, if any;
(k)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(l)
amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(m)
place of supply along with the name of State, in case of a supply in the course of inter-State trade or commerce;
(n)
address of delivery where the same is different from the place of supply;
(o)
whether the tax is payable on reverse charge basis; and
(p)
signature or digital signature of the supplier or his authorized representative:
Provided that the Commissioner may, on the recommendations of the Council, by notification, specify (i) the number of digits of HSN code for goods or the Accounting Code for services, that a class of registered persons shall be required to mention, for such period as may be specified in the said notification, and (ii) the class of registered persons that would not be required to mention the HSN code for goods or the Accounting Code for services, for such period as may be specified in the said notification: Provided further that where an invoice is required to be issued under clause (f) of sub-section (3) of section 31, it shall bear the signature or digital signature of the recipient or his authorized representative:
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# 274 Provided also that 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, in lieu of the details specified in clause (e), contain the following details: (i) name and address of the recipient; (ii) address of delivery; and (iii) name of the country of destination:
Provided also that a registered person may not issue a tax invoice in accordance with the provisions of clause (b) of sub-section (3) of section 31 subject to the following conditions, namely:(a) (b)
the recipient is not a registered person; and the recipient does not require such invoice, and shall issue a consolidated tax invoice for
such supplies at the close of each day in respect of all such supplies.
2. Time limit for issuing tax invoice The invoice referred to in rule 1, in case of taxable supply of services, shall be issued within a period of thirty days from the date of supply of service: Provided that where the supplier of services is an insurer or a banking company or a financial institution, including a non-banking financial company, the period within which the invoice or any document in lieu thereof is to be issued shall be forty five days from the date of supply of service: Provided further that an insurer or a banking company or a financial institution, including a nonbanking financial company, or a telecom operator, or any other class of supplier of services as may be notified by the Government on the recommendations of the Council, making taxable supplies of services between distinct persons as specified in section 25, may issue the invoice before or at the time such supplier records the same in his books of account or before the expiry of the quarter during which the supply was made. 3. (1)
(2)
Manner of issuing invoice The invoice shall be prepared in triplicate, in case of supply of goods, in the following manner:– (a)
the original copy being marked as ORIGINAL FOR RECIPIENT;
(b)
the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c)
the triplicate copy being marked as TRIPLICATE FOR SUPPLIER.
The invoice shall be prepared in duplicate, in case of supply of services, in the following manner:(a)
the original copy being marked as ORIGINAL FOR RECIPIENT; and
(b)
the duplicate copy being marked as DUPLICATE FOR SUPPLIER.
(3)
The serial number of invoices issued during a tax period shall be furnished electronically through the Common Portal in FORM GSTR-1.
4.
Bill of supply
A bill of supply referred to in clause (c) of sub-section (3) of section 31 shall be issued by the supplier containing the following details:-
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# 275 (a)
name, address and GSTIN of the supplier;
(b)
a consecutive serial number not exceeding sixteen characters, in one or more multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year;
(c)
date of its issue;
(d)
name, address and GSTIN or UIN, if registered, of the recipient;
(e)
HSN Code of goods or Accounting Code for services;
(f)
description of goods or services or both;
(g)
value of supply of goods or services or both taking into account discount or abatement, if any; and
(h)
signature or digital signature of the supplier or his authorized representative:
Provided that the provisos to rule 1 shall, mutatis mutandis, apply to the bill of supply issued under this rule. Provided further that any tax invoice or any other similar document issued under any other Act for the time being in force in respect of any non-taxable supply shall be treated as bill of supply for the purposes of the Act. 5. Receipt voucher A receipt voucher referred to in clause (d) of sub-section (3) of section 31 shall contain the following particulars: (a)
name, address and GSTIN of the supplier;
(b)
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year
(c)
date of its issue;
(d)
name, address and GSTIN or UIN, if registered, of the recipient;
(e)
description of goods or services;
(f)
amount of advance taken;
(g)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)
amount of tax charged in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i)
place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce;
(j)
whether the tax is payable on reverse charge basis; and
(k)
signature or digital signature of the supplier or his authorized representative:
Provided that where at the time of receipt of advance, (i) the rate of tax is not determinable, the tax shall be paid at the rate of eighteen per cent.; (ii) the nature of supply is not determinable, the same shall be treated as inter-State supply.
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6. Refund voucher A refund voucher referred to in clause (e) of sub-section (3) of section 31 shall contain the following particulars: (a)
name, address and GSTIN of the supplier;
(b)
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year
(c)
date of its issue;
(d)
name, address and GSTIN or UIN, if registered, of the recipient;
(e)
number and date of receipt voucher issued in accordance with provisions of sub- rule 5;
(f)
description of goods or services in respect of which refund is made;
(g)
amount of refund made;
(h)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(i)
amount of tax paid in respect of such goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(j)
whether the tax is payable on reverse charge basis; and
(k)
signature or digital signature of the supplier or his authorized representative.
7. Payment voucher A payment voucher referred to in clause (g) of sub-section (3) of section 31 shall contain the following particulars:
(a)
name, address and GSTIN of the supplier if registered;
(b)
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively, and any combination thereof, unique for a financial year
(c)
date of its issue;
(d)
name, address and GSTIN of the recipient;
(e)
description of goods or services;
(f)
amount paid;
(g)
rate of tax (central tax, State tax, integrated tax, Union territory tax or cess);
(h)
amount of tax payable in respect of taxable goods or services (central tax, State tax, integrated tax, Union territory tax or cess);
(i)
place of supply along with the name of State and its code, in case of a supply in the course of inter-State trade or commerce; and
(j)
signature or digital signature of the supplier or his authorized representative.
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# 277 8. Revised tax invoice and credit or debit notes
(1) A revised tax invoice referred to in section 31 and credit or debit note referred to in section 34 shall contain the following particulars (a) (b) (c) (d)
(e) (f) (g) (h) (i)
the word “Revised Invoice”, wherever applicable, indicated prominently; name, address and GSTIN of the supplier; nature of the document; a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters -hyphen or dash and slash symbolised as “-” and “/”respectively,, and any combination thereof, unique for a financial year; date of issue of the document; name, address and GSTIN or UIN, if registered, of the recipient; name and address of the recipient and the address of delivery, along with the name of State and its code, if such recipient is un-registered; serial number and date of the corresponding tax invoice or, as the case may be, bill of supply; value of taxable supply of goods or services, rate of tax and the amount of the tax credited or, as the case may be, debited to the recipient; and
(j) signature or digital signature of the supplier or his authorized representative: (2) Every registered person who has been granted registration with effect from a date earlier than the date of issuance of certificate of registration to him, may issue revised tax invoices in respect of taxable supplies effected during the period starting from the effective date of registration till the date of issuance of certificate of registration: Provided that the registered person may issue a consolidated revised tax invoice in respect of all taxable supplies made to a recipient who is not registered under the Act during such period: Provided further that in case of inter-State supplies, where the value of a supply does not exceed two lakh and fifty thousand rupees, a consolidated revised invoice may be issued separately in respect of all recipients located in a State, who are not registered under the Act. (3) Any invoice or debit note issued in pursuance of any tax payable in accordance with the provisions of section 74 or section 129 or section 130 shall prominently contain the words “INPUT TAX CREDIT NOT ADMISSIBLE”. 9. Tax invoice in special cases (1) An ISD invoice or, as the case may be, an ISD credit note issued by an Input Service Distributor shall contain the following details:-
(a)
name, address and GSTIN of the Input Service Distributor;
(b)
a consecutive serial number not exceeding sixteen characters, in one or multiple series, containing alphabets or numerals or special characters hyphen or dash and slash symbolised as , “-”, “/”, respectively, and any combination thereof, unique for a financial year;
(c)
date of its issue;
(d)
name, address and GSTIN of the recipient to whom the credit is distributed;
(e)
amount of the credit distributed; and
(f)
signature or digital signature of the Input Service Distributor or his authorized representative:
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# 278
Provided that where the Input Service Distributor is an office of a banking company or a financial institution, including a non-banking financial company, a tax invoice shall include any document in lieu thereof, by whatever name called, whether or not serially numbered but containing the information as prescribed above. (2) Where the supplier of taxable service is an insurer or a banking company or a financial institution, including a non-banking financial company, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, whether issued or made available, physically or electronically whether or not serially numbered, and whether or not containing the address of the recipient of taxable service but containing other information as prescribed under rule 1. (3) Where the supplier of taxable service is a goods transport agency supplying services in relation to transportation of goods by road in a goods carriage, the said supplier shall issue a tax invoice or any other document in lieu thereof, by whatever name called, containing the gross weight of the consignment, name of the consignor and the consignee, registration number of goods carriage in which the goods are transported, details of goods transported, details of place of origin and destination, GSTIN of the person liable for paying tax whether as consignor, consignee or goods transport agency, and also containing other information as prescribed under rule 1. (4) Where the supplier of taxable service is supplying passenger transportation service, a tax invoice shall include ticket in any form, by whatever name called, whether or not serially numbered, and whether or not containing the address of the recipient of service but containing other information as prescribed under rule 1. (5) The provisions of sub-rule (2) or sub-rule (4) shall apply, mutatis mutandis, to the documents issued under rule 4 or rule 5 or rule 6 or rule 7 or rule 8. 10. Transportation of goods without issue of invoice (1)
For the purposes of (a) supply of liquid gas where the quantity at the time of removal from the place of business of the supplier is not known, (b) transportation of goods for job work, (c) transportation of goods for reasons other than by way of supply, or (d) such other supplies as may be notified by the Board,
the consigner may issue a delivery challan, serially numbered not exceeding sixteen characters, in one or multiple series, in lieu of invoice at the time of removal of goods for transportation, containing the following details: (i) date and number of the delivery challan, (ii) name, address and GSTIN of the consigner, if registered, (iii) name, address and GSTIN or UIN of the consignee, if registered, (iv) HSN code and description of goods, (v) quantity (provisional, where the exact quantity being supplied is not known), (vi) taxable value, (vii) tax rate and tax amount – central tax, State tax, integrated tax, Union territory tax or cess, where the transportation is for supply to the consignee,
(2)
(viii)
place of supply, in case of inter-State movement, and
(ix)
signature.
The delivery challan shall be prepared in triplicate, in case of supply of goods, in the following manner:–
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# 279 (a)
the original copy being marked as ORIGINAL FOR CONSIGNEE; (b)
the duplicate copy being marked as DUPLICATE FOR TRANSPORTER; and
(c)
the triplicate copy being marked as TRIPLICATE FOR CONSIGNOR.
(3)
Where goods are being transported on a delivery challan in lieu of invoice, the same shall be declared in FORM [WAYBILL].
(4)
Where the goods being transported are for the purpose of supply to the recipient but the tax invoice could not be issued at the time of removal of goods for the purpose of supply, the supplier shall issue a tax invoice after delivery of goods.
(5) Where the goods are being transported in a semi knocked down or completely knocked down condition, (a) the supplier shall issue the complete invoice before dispatch of the first consignment; (b) (b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice; (c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and (d) the original copy of the invoice shall be sent along with the last consignment.
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GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for goods at nil rate, 5%, 12%, 18% and 28% to be levied on certain goods. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. GST rates for certain goods like textile, footwear, biris, precious metals, etc. are yet to be decided by the GST Council. The footnote below the table gives the list of such goods.
S. Chapter No. 1. 1 (Live animals)
Nil
5%
12%
18%
28%
All goods other than live horses [0101 Live asses, mules and hinnies 0102 Live bovine animals 0103 Live swine 0104 Live sheep and goats 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls. 0106 Other live animal such as Mammals, Birds, Insects]
-
Live horses [01012100, 010129]
-
-
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GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 2. 2 All goods other (Meat and edible than in frozen state meat offal) and put up in unit containers. [0201 Meat of bovine animals, fresh and chilled. 0203 Meat of swine, fresh or chilled. 0204 Meat of sheep or goats, fresh or chilled. 0205 Meat of horses, asses, mules or hinnies, fresh or chilled. 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh or chilled. 0207 Meat and edible offal, of the poultry of heading
5%
12%
18%
28%
-
1. All goods in frozen state and put up in unit containers [0202, 0203, 0204, 0205, 0206, 0207, 0208, 0209] 2. Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, salted, in brine, dried or smoked put up in unit containers [0209] 3. Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal put up in unit containers [0210]
-
-
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# 282
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
-
-
-
0105, fresh or chilled. 0208 Other meat and edible meat offal, fresh or chilled. 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled. 3.
1. Fish seeds, All goods (other than 3 (Fish, prawn / shrimp fish seeds, prawn / crustaceans, seeds whether shrimp seed) processed, molluscs & other or not cured or in frozen state aquatic processed, invertebrates) cured or in 1. 0303 Fish, frozen state frozen, excluding 2. All goods, fish fillets and other other than fish meat of heading processed, 0304 cured or in 2. 0304 Fish frozen state fillets and other fish meat (whether or not 1. 0301 minced), frozen. Live fish.
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GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
2. 0302 3. 0305 Fish, Fish, fresh dried, salted or in or chilled, brine; smoked fish, excluding fish whether or not fillets and cooked before or other fish meat during the smoking of heading process; flours, 0304 meals and pellets of 3. 0304 fish, fit for human Fish fillets consumption and other fish 4. 0306 Crustaceans, meat (whether whether in shell or or not minced), not, frozen, dried, salted or in brine; fresh or crustaceans, in shell, chilled. 4. 0306 cooked by steaming Crustaceans, or by boiling in whether in water, frozen, dried, shell or not, salted or in brine; live, fresh or flours, meals and chilled; pellets of crustaceans, in crustaceans, fit for shell, cooked human consumption. by steaming or 5. 0307 Molluscs, by boiling in whether in shell or water, chilled. not, frozen, dried, 5. 0307 Molluscs, salted or in brine; whether in aquatic invertebrates shell or not, other than
12%
18%
28%
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# 284
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
live, fresh, crustaceans and chilled; aquatic molluscs, frozen, invertebrates dried, salted or in other than brine; flours, meals crustaceans and pellets of aquatic and molluscs, invertebra other than live, fresh, crustaceans, fit for human consumption chilled. 6. 0308 Aquatic 6. 0308 Aquatic invertebrates invertebrates other other than than crustaceans and crustaceans molluscs, frozen, and molluscs, dried, salted or in live, fresh or brine; smoked chilled. aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process: flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption.
12%
18%
28%
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GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil 5% 12% 18% No. 4. 4 1. Fresh milk and All goods not specified 1. Butter and other 1. Condensed (Dairy produce; pasteurised elsewhere. fats (ghee, butter oil, [04029110, bird’s eggs; milk, including etc.) and oils derived 04029920] natural honey; separated milk, 1. Ultra High from milk; dairy edible products of milk and Temperature (UHT) spreads [0405] animal origin, not cream, not milk [0401] 2. Cheese [0406] elsewhere concentrated 2. 0402 Milk and specified) nor containing cream, concentrated added sugar or or containing added other sugar or other sweetening sweetening matter matter, including skimmed milk powder, milk excluding food for babies, Ultra High excluding Temperature condensed milk. (UHT) milk [0401] 3. 0403 Cream, 2. Eggs Birds' yogurt, kephir and eggs, in shell, other fermented or fresh, acidified milk and preserved or cream, whether or cooked [0407] not concentrated or 3. Curd [0403, containing added 0406], sugar or other 4. Lassi [0403], sweetening matter or 5. Butter milk flavoured or [0403] containing added 6. Chena or fruit, nuts or cocoa. paneer [0406],
28% milk
-
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GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
other than put 4. 0404 Whey, up in unit whether or not containers and concentrated or bearing a containing added registered sugar or other brand name. sweetening matter; 7. 0409 Natural products consisting honey, other of natural milk than put up in constituents, unit container whether or not and bearing a containing added registered sugar or other brand name. sweetening matter, not elsewhere specified or included. 5. Chena or paneer put up in unit container and bearing a registered brand name [0406]. 6. 0408 Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved,
12%
18%
28%
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# 287
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
-
-
-
whether or not containing added sugar or other sweetening matter. 7. 0409 Natural honey, put up in unit container and bearing a registered brand name. 8. 0410 Edible products of animal origin, not elsewhere specified or included. 5.
5 1. Human hair, All goods not specified (Products of unworked, elsewhere animal origin, not whether or not elsewhere washed or 1. 0502 Pigs', specified or scoured; waste hogs' or boars' included) of human hair bristles and hair; [0501] badger hair and other 2. Semen brush making hair; including waste of such frozen semen bristles or hair. [0511] 2. 0503 – blank in tariff 3. 0504 Guts, bladders and stomachs of animals
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# 288
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked. 4. 0505 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers 5. 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or gelatinised; powder
12%
18%
28%
www.caymshah.in
# 289
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% and waste of these products. 6. 0507 Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. 7. 0508 Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof. 8. 0509 – blank in tariff
12%
18%
28%
www.caymshah.in
# 290
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
-
-
-
9. 0510 Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. 10. 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption, other than semen including frozen semen. 6.
6 1. All goods (Live trees and other plants;
-
www.caymshah.in
# 291
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
7.
Chapter bulbs, roots and the like; cut flowers and ornamental foliage) 7 (Edible vegetables, roots and tubers)
Nil
5%
Fresh vegetables, 1. Herb, bark, dry roots and tubers plant, dry root, other than those in commonly known as jari booti and dry frozen or flower; preserved state 2. 0710 Vegetables 1. 0701 Potatoes, (uncooked or cooked fresh or by steaming or chilled. boiling in water), 2. 0702 frozen. Tomatoes, 3. 0711 Vegetables fresh or provisionally chilled. preserved (for 3. 0703 Onions, example, by sulphur shallots, garlic, dioxide gas, in brine, leeks and other in sulphur water or alliaceous in other preservative vegetables, solutions), but fresh or unsuitable in that chilled. state for immediate 4. 0704 consumption. Cabbages, 4. 0714 Manioc, cauliflowers, arrowroot, salep, kohlrabi, kale Jerusalem
12%
18%
28%
-
-
-
www.caymshah.in
# 292
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5.
6.
7.
8.
and similar edible brassicas, fresh or chilled. 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled. 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled. 0707 Cucumbers and gherkins, fresh or chilled. 0708 Leguminous vegetables, shelled or
5% artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, frozen or dried, whether or not sliced or in the form of pellets.
12%
18%
28%
www.caymshah.in
# 293
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil unshelled, fresh or chilled. 9. 0709 Other vegetables, fresh or chilled. 10. 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 11. 0713 Dried leguminous vegetables, shelled, whether or not skinned or split. 12. 0714 Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes
5%
12%
18%
28%
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# 294
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
-
-
and similar roots and tubers with high starch or inulin content, fresh or chilled; sago pith. 8.
8 Fresh fruits other (Edible fruit and than in frozen state nuts; peel of or preserved citrus fruit or melons) 1. 0801 Coconuts, fresh or dried, whether or not shelled or peeled. 2. 0802 Other nuts, fresh such as Almonds, Hazelnuts or filberts (Coryius spp.), walnuts, Chestnuts (Castanea spp.),
1. 0802 Dried Dry fruits areca nuts, whether or not shelled or 2. 0801 Brazil peeled,. nuts and cashew nuts, fresh or dried, All goods, other than dry whether or not fruits, in frozen state or shelled or peeled. preserved. 3. 0802 Other nuts, dried, whether 1. 0811 Fruit and or not shelled or nuts, uncooked or peeled, such as cooked by steaming Almonds, Hazelnuts or boiling in water, or filberts (Coryius frozen, whether or spp.), walnuts, not containing added Chestnuts (Castanea sugar or other spp.), Pistachios, sweetening matter. Macadamia nuts, 2. 0812 Fruit and Kola nuts (Cola nuts, provisionally spp.), other than preserved (for areca nuts.
www.caymshah.in
# 295
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
Pistachios, example, by sulphur 4. 0804 Dates, Macadamia dioxide gas, in brine, figs, pineapples, nuts, Kola nuts in sulphur water or avocados, guavas, (Cola spp.), in other preservative mangoes and Areca nuts. solutions), but mangosteens, dried. 3. 0803 Bananas, unsuitable in that 5. 0806 Grapes, including state for immediate dried, and raisins plantains, consumption. 6. 0813 Fruit, Peel of dried, other than that fresh or dried 3. 0814 4. 0804 citrus fruit or melons of headings 0801 to Dates, figs, (including 0806; mixtures of pineapples, watermelons), nuts or dried fruits of avocados, frozen, dried or Chapter 8. guavas, provisionally mangoes and preserved in brine, in mangosteens, sulphur water or in fresh. other preservative 5. 0805 Citrus solutions. fruit, such as Oranges, Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids, Grapefruit,
18%
28%
www.caymshah.in
# 296
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
6. 7.
8.
9.
including pomelos, Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia), fresh. 0806 Grapes, fresh 0807 Melons (including watermelons) and papaws (papayas), fresh. 0808 Apples, pears and quinces, fresh. 0809Apricots, cherries, peaches (including nectarines), plums and sloes, fresh.
5%
12%
18%
28%
www.caymshah.in
# 297
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil 10. 0810 Other fruit such as strawberries, raspberries, blackberries, mulberries and loganberries, black, white or red currants and gooseberries, cranberries, bilberries and other fruits of the genus vaccinium, Kiwi fruit, Durians, Persimmons, Pomegranates, Tamarind, Sapota (chico), Custard-apple (ata), Bore, Lichi, fresh. 11. 0814 Peel of citrus fruit or melons (including
5%
12%
18%
28%
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# 298
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
All goods not specified elsewhere
-
-
-
watermelons), fresh. 9.
9 1. All goods of (Coffee, tea, mate seed quality and spices) 2. 0901 Coffee Mate a bitter beans, not infusion of the roasted. leaves of a South 3. Unprocessed American shrub. green leaves of tea [0902], 4. Fresh ginger [09101110] and fresh turmeric [09103010] other than in processed form
1. 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion, other than coffee beans not roasted. 2. 0902 Tea, whether or not flavoured, other than unprocessed green leaves of tea. 3. 0903 Maté. 4. 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or
www.caymshah.in
# 299
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% of the genus Pimenta. 5. 0905 Vanilla. 6. 0906 Cinnamon and cinnamon-tree flowers. 7. 0907 Cloves (whole fruit, cloves and stems). 8. 0908 Nutmeg, mace and cardamoms. 9. 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries, other than of seed quality. 10. 0910 Ginger other than fresh ginger, saffron, turmeric (curcuma) other than fresh turmeric, thyme, bay leaves, curry and other spices.
12%
18%
28%
www.caymshah.in
# 300
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter No. 10. 10 (Cereals)
Nil
5%
12%
18%
28%
All goods [other than those put up in unit container and bearing a registered brand name].
-
-
-
-
1. 1001 Wheat and meslin 2. 1002 Rye 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn) 6. 1006 Rice 7. 1007 Grain sorghum 8. 1008 Buckwheat, millet and canary seed; other cereals such as Jawar, Bajra, Ragi]
www.caymshah.in
# 301
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 11. 11 1. Flour [1101, (Products of 1102, 1105, milling industry; 1106] Aata, malt; starches; maida, besan inulin; wheat etc. [other than gluten) those put up in unit container and bearing a registered brand name].
2. 1101 Wheat or meslin flour. 3. 1102 Cereal flours other than of wheat or meslin i.e. maize (corn) flour, Rye flour, etc. 4. 1103 Cereal groats, meal and pellets, other than those put up in unit container and bearing a
5%
12%
All goods not specified 1. Starches; elsewhere. [1108] 1. 1103 Cereal groats, meal and pellets, put up in unit container and bearing a registered brand name. 2. 1104 Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 1006; germ of cereals, whole, rolled, flaked or ground [i.e. of oats, maize or other cereals] 3. 1105 Meal, powder, flakes, granules and pellets of potatoes. 4. 1106 Meal and powder of the dried leguminous
18% inulin 1. Malt, whether or not roasted [1107]
28% -
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# 302
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
12.
Chapter
Nil
5%
registered vegetables of brand name. heading 0713 5. 1105 Flour, of (pulses), of sago or potatoes. of roots or tubers of 6. 1106 Flour, of heading 0714 or of the products of the dried Chapter 8 i.e. of leguminous tamarind, of vegetables of singoda, etc. heading 0713 (pulses), of 5. 1109 00 00 Wheat sago or of roots gluten, whether or or tubers of not dried heading 0714 or of the products of Chapter 8 i.e. of tamarind, of singoda, mango flour, etc. 12 All goods of seed All goods other than of (Oil seeds and quality seed quality oleaginous fruits, miscellaneous 1. 1201 Soya 1. 1201 Soya grains, seeds and beans, whether beans, whether or fruit; industrial or or not broken. not broken. medicinal plants; 2. 1202 Ground- 2. 1202 Ground-nuts, straw and fodder nuts, not not roasted or roasted or otherwise cooked,
12%
18%
28%
-
-
-
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# 303
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
3.
4.
5.
6.
otherwise cooked, whether or not shelled or broken. 1204 Linseed, whether or not broken. 1205 Rape or colza seeds, whether or not broken. 1206 Sunflower seeds, whether or not broken. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus
5%
3. 4.
5.
6.
7.
whether or not shelled or broken. 1203 Copra 1204 Linseed, whether or not broken. 1205 Rape or colza seeds, whether or not broken. 1206 Sunflower seeds, whether or not broken. 1207 Other oil seeds and oleaginous fruits (i.e. Palm nuts and kernels, cotton seeds, Castor oil seeds, Sesamum seeds, Mustard seeds, Saffower (Carthamus tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken.
12%
18%
28%
www.caymshah.in
# 304
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
tinctorius) seeds, Melon seeds, Poppy seeds, Ajams, Mango kernel, Niger seed, Kokam) whether or not broken. 7. 1209 Seeds, fruit and spores, of a kind used for sowing. 8. Hop cones, fresh [1210]. 9. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar
8. Flour and meals of oil seeds or oleaginous fruits, other than those of mustard [1208] 9. Hop cones, dried, whether or not ground, powdered or in the form of pellets; lupulin [1210]. 10. Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purpose, frozen or dried, whether or not cut, crushed or powdered [1211]. 11. Locust beans, seaweeds and other algae, sugar beet and sugar cane, frozen or dried, whether or not ground; fruit stones
12%
18%
28%
www.caymshah.in
# 305
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil purpose, fresh or chilled [1211]. 10. Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or chilled [1212]. 11. Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets [1213] 12. Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and
5% and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included [1212].
12%
18%
28%
www.caymshah.in
# 306
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
13 1. Lac and 1. 1301 Natural (Lac; gums, Shellac [1301] gums, resins, gumresins and other resins and oleoresins vegetable saps (for example, and extracts) balsams), other than lac and shellac. 2. Compounded asafoetida commonly known as heeng [1301] 3. Guar meal or guar gum refined split [1302]
-
All goods not specified elsewhere
-
14 (Vegetable plaiting materials; vegetable products, elsewhere
-
similar forage products, whether or not in the form of pellets 1214]. 13.
14.
1. Betel leaves All goods not specified [14049040] elsewhere
not
1. 1401 Vegetable materials of a kind used primarily for plaiting (for
1. 1302 Vegetable saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products; other than Guar meal or guar gum refined split. 1. Indian katha [14049050]
-
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# 307
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter specified included)
15.
Nil or
15 (Animal and vegetable fats and oils and their cleavage products;
5%
12%
18%
28%
example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark). 2. 1404 Vegetable products not elsewhere specified or included such as cotton linters, Cotton linters, Soap nuts, Hard seeds, pips, hulls and nuts, of a kind used primarily for carving, coconut shell, unworked, Rudraksha seeds; other than Betel leaves and Indian katha.] -
Vegetable fats and oils Animal fats and oils 1. Margarine, Linoxyn [1507 to 1516] [1501 to 1506] [solidified linseed oil]; edible mixtures 2. 1507 Soya1. 1501 Pig fat or preparations of bean oil and its (including lard) and animal or vegetable fractions, whether or poultry fat, other fats or oils or of
-
www.caymshah.in
# 308
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
prepared edible fats; animal or vegetable waxes) 3.
4.
5.
6.
not refined, but not chemically modified. 1508 Groundnut oil and its fractions, whether or not refined, but not chemically modified. 1509 Olive oil and its fractions, whether or not refined, but not chemically modified. 1510 Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 1509 1511 Palm oil and its fractions,
12%
2.
3.
4.
5.
6.
18%
than that of heading fractions of different 0209 or 1503. fats or oils of this 1502 Fats of Chapter, other than bovine animals, edible fats or oils or sheep or goats, other their fractions of than those of heading heading 1516 [1517] 1503. 2. Glycerol, crude; 1503 Lard stearin, glycerol waters and lard oil, oleo stearin, glycerol lyes [1520 oleo-oil and tallow 00 00], oil, not emulsified or 3. Vegetable waxes, etc. mixed or otherwise [1521] prepared. 4. Degras, residues 1504 Fats and resulting from the oils and their treatment of fatty fractions, of fish or substances or animal marine mammals, or vegetable waxes whether or not [1522] refined, but not chemically modified. 1505 Wool grease and fatty substances derived therefrom (including lanolin). 1506 Other animal fats and oils and their fractions, whether or not
28%
www.caymshah.in
# 309
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
whether or not refined, but not refined, but not chemically modified. chemically 7. 1516 Animal modified. fats and oils and their 7. 1512 Sunflowerfractions, partly or seed, safflower or wholly cotton-seed oil and hydrogenated, interfractions thereof, esterified, rewhether or not esterified or refined, but not elaidinised, whether chemically or not refined, but modified. not further prepared. 8. 1513 Coconut 8. 1518 Animal (copra), palm kernel fats and oils and their or babassu oil and fractions, boiled, fractions thereof, oxidised, whether or not dehydrated, refined, but not sulphurised, blown, chemically polymerised by heat modified. in vacuum or in inert 9. 1514 Rape, gas or otherwise colza or mustard oil chemically modified, and fractions excluding those of thereof, whether or heading 1516; not refined, but not inedible mixtures or chemically preparations of modified. Animal or vegetable 10. 1515 Other fats or oils or of fixed vegetable fats fractions of different
18%
28%
www.caymshah.in
# 310
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified. 11. 1516 Vegetable fats and oils and their fractions, partly or wholly hydrogenated, interesterified, reesterified or elaidinised, whether or not refined, but not further prepared. 12. 1518 Vegetable fats and oils and their fractions, boiled, oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 1516
12% fats of oils of this chapter, not elsewhere specified of included.]
18%
28%
www.caymshah.in
# 311
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter No. 16. 16 (Preparations of meat, of fish or of crustaceans, molluscs or other aquatic vertebrates)
17.
Nil
5%
-
-
17 1. Cane jaggery (Sugar and sugar (gur) [1701] confectionery)
12% All goods
18%
28%
-
-
1. 1601 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products. 2. 1602 Other prepared or preserved meat, meat offal or blood. 3. 1603 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates. 4. 1604 Prepared or preserved fish; caviar and caviar substitutes prepared from fish eggs. 5. 1605 Crustaceans, molluscs and other aquatic invertebrates prepared or preserved. 1. Beet sugar, cane 1. Refined sugar, khandsari containing sugar [1701] flavouring
sugar 1. Molasses [1703] added 2. Chewing gum / bubble gum and white or
www.caymshah.in
# 312
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% 2. Palmyra [1702]
18.
18 (Cocoa and cocoa preparations)
-
12% sugar
1. Cocoa beans whole or broken, raw or roasted [1801] 2. Cocoa shells, husks, skins and other cocoa waste [1802] and 3. Cocoa paste whether or not de-fatted [1803]
18% colouring matter, sugar cubes [1701 91, 1701 99] 2. All goods falling under 1702 [lactose, maple syrup, glucose, dextrose, fructose, invert sugar, artificial honey, etc.], other than palmyra sugar 3. Sugar confectionery (excluding white chocolate and bubble / chewing gum) [1704]
-
-
28% chocolate, containing [1704]
not cocoa
1. Cocoa butter, fat and oil [1804] 2. Cocoa powder, not containing added sugar or sweetening matter [1805] and 3. Chocolates and other food preparations containing cocoa [1806]
www.caymshah.in
# 313
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 19. 19 1. Puffed rice, 1. (Preparations of commonly cereals, flour, known as starch or milk; Muri, flattened pastrycooks’ or beaten rice, products) commonly 2. known as 3. Chira, parched rice, 4. commonly known as khoi, parched paddy or rice coated with sugar or gur, commonly known as Murki [1904] 5. 2. Pappad, by whatever name it is known, except when served for consumption [1905] 3. Bread (branded or otherwise), except when served for
5% Mixes and doughs for the preparation of bread, pastry and other baker's wares [1901] Pizza bread [1905] Seviyan (vermicelli) [1902] Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or in similar forms. (sabudana) [1903] Rusks, toasted bread and similar toasted products [1905 40 00].
12% -
18%
28%
1. Preparations for 1. Malt extract; food infant use, put up for preparations of flour, retail sale [1901] groats, meal, starch or 2. Pasta, whether or not malt extract, not cooked or stuffed containing cocoa or (with meat or other containing less than substances) or 40% by weight of otherwise prepared, cocoa calculated on a such as spaghetti, totally defatted basis, macaroni, noodles, not elsewhere lasagne, gnocchi, specified or included; ravioli, cannelloni; food preparations of couscous, whether or goods of heading 0401 not prepared. [1902] to 0404, not 3. Corn flakes, bulgar containing cocoa or wheat, prepared containing less than foods obtained from 5% by weight of cocoa cereal flakes [1904] calculated on a totally 4. Waffles and wafers defatted basis not other than coated elsewhere specified or with chocolate or included, other than containing chocolate preparations for infant [1905 32] use put up for retail 5. Pastries and cakes sale and mixes and [1905 90 10] doughs for the preparation of bakers’ wares. 2. Waffles and wafers coated with chocolate
www.caymshah.in
# 314
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
20.
Chapter
20 (Preparations of vegetables, fruits, nuts or other parts of plants)
Nil consumption and pizza bread [1905] -
5%
12%
18%
28% or containing chocolate [1905 32]
-
1. All goods of 2009 All goods not specified i.e. fruit juices, elsewhere vegetable juices 1. 2001 Vegetables, 2009 Fruit juices fruit, nuts and other (including grape must) edible parts of plants, and vegetable juices, prepared or preserved unfermented and not by vinegar or acetic containing added spirit, acid. whether or not 2. 2002 Tomatoes containing added sugar prepared or preserved or other sweetening otherwise than by matter.] vinegar or acetic acid. 3. 2003 Mushrooms and truffles, prepared or preserved otherwise than by vinegar or acetic acid. 4. 2004 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading 2006.
-
www.caymshah.in
# 315
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 5. 2005 Other vegetables prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006. 6. 2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar (drained, glacé or crystallised). 7. 2007 Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter. 8. 2008 Fruit, nuts and other edible parts of plants, otherwise prepared or
28%
www.caymshah.in
# 316
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included; such as Ground-nuts, Cashew nut, roasted, salted or roasted and salted, Other roasted nuts and seeds, squash of Mango, Lemon, Orange, Pineapple or other fruits 21.
21 (Miscellaneous edible preparations)
1. Prasadam 1. Sweetmeats [2106] 90] supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc.
[2106 1. Roasted chicory All goods not specified 1. Extracts, essences [2101 30] elsewhere and concentrates of 2. Roasted coffee coffee, and substitutes [2101 30] 1. 2101 20 Extracts, preparations with a 3. Extracts and essences and basis of these essences thereof concentrates of tea extracts, essences or [2101 30] or mate, and concentrates or with 4. Yeasts and prepared preparations with a a basis of coffee (i.e. baking powders basis of these instant coffee, coffee [2102] extracts, essences or aroma, etc.) [2101] 5. Texturised vegetable concentrates or with a 2. Mixed condiments and proteins (soya bari) basis of tea or mate mixed seasonings; [2106]. (i.e. instant tea, quick mustard flour and
www.caymshah.in
# 317
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
6. 2106 90 Namkeens, brewing black tea, tea meal and prepared bhujia, mixture, aroma, etc.) mustard, other sauces chabena and similar 2. 2103 Sauces and prearations edible preparations and preparations therefor [2103] in ready for therefor. 3. Food preparations not consumption form. 3. 2104 Soups elsewhere specified or and broths and included i.e. Protein preparations therefor; concentrates and homogenised textured protein composite food substances, Sugarpreparations. syrups containing 4. 2105 Ice cream added flavouring or and other edible ice, colouring matter, not whether or not elsewhere specified or containing cocoa. included; lactose 5. 2106 All kinds syrup; glucose syrup of food mixes and malto dextrine syrup, Compound including instant food mixes, soft preparations for drink concentrates, making non-alcoholic Sharbat, Betel nut beverages, Food product known as flavouring material, "Supari", Sterilized Churna for pan, or pasteurized Custard powder millstone, ready to [2106]. eat packaged food 4. Pan masala [2106 90 and milk containing 20] edible nuts with sugar or other ingredients,
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# 318
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
22.
Chapter
Nil
22 1. Water [other (Beverages, spirit than aerated, and vinegar) mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in sealed container] [2201] 2. Non-alcoholic Toddy, Neera [2201] 3. Tender coconut water put up in unit container and bearing a registered
5%
-
12%
1. 2. 3.
4.
5.
18%
28%
Diabetic foods; other than Namkeens, bhujia, mixture, chabena and similar edible preparations in ready for consumption form. Ice and snow [2201 All goods not specified 1. Other non-alcoholic 90 10] beverages [2202 90 elsewhere 90] Soya milk drinks [2202 90 10] 1. 2201 Waters, 2. Aerated waters, including natural or Fruit pulp or fruit containing added artificial mineral juice based drinks sugar or other [2202 90 30] waters and aerated sweetening matter or waters, not Tender coconut flavoured [2202 10] water put up in unit containing added container and sugar or other bearing a registered sweetening matter brand name [2202 90 nor flavoured. 90] 2. 2207 Ethyl alcohol Beverages and other spirits, containing milk denatured, of any [2202 90 30] strength. 3. 2209 Vinegar and substitutes for vinegar obtained from acetic acid.]
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# 319
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
23.
Chapter
Nil
brand name [2202 90 90] 23 1. Aquatic feed, (Residues and poultry feed & waste from the cattle feed, food industries; including prepared animal grass, hay & fodder) straw, supplement & husk of pulses, concentrates & additives, wheat bran & de-oiled cake [2302, 2304, 2305, 2306, , 2309]
5%
12%
18%
28%
All goods not specified elsewhere
-
-
-
1. 2301 Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves. 2. 2303 Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets. 3. 2307 Wine lees; argol. [Lees
www.caymshah.in
# 320
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
-
-
1. All goods not specified elsewhere, other than biris.
refers to deposits of dead yeast or residual yeast and other particles that precipitate, or are carried by the action of "fining", to the bottom of a vat of wine after fermentation and aging. Argol –tartar obtained from wine fermentation]
24.
25,
24 (Tobacco and manufactured tobacco substitutes) 25 1. Common salt, (Salt; sulphur; by whatever earths and stone; name it is plastering known, materials, lime including and cement) iodized and other fortified salts, sendha namak [rock salt], kala namak [2501 00 10]
1. Tobacco [under charge]
leaves reverse
All goods not specified 1. Marble and 1. Sulphur recovered as 1. Marble and travertine, elsewhere travertine blocks by-product in other than blocks [2515 12 10] refining of crude oil [2515 12 20, 2515 12 1. 2501 Salt other 2. Granite blocks [2503 00 10] 90] than common salt. [2516]. 2. Granite, other than 2. 2502 Unroasted iron blocks [2516] pyrites. 3. Portland cement, 3. 2503 Sulphur aluminous cement, of all kinds, other slag cement, super than sublimed sulphate cement and sulphur, precipitated similar hydraulic sulphur and colloidal cements, whether or sulphur. not coloured or in the
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# 321
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% 4. 2504 Natural graphite. 5. 2505 Natural sands of all kinds, whether or not coloured, other than metal bearing sands of Chapter 26. 6. 2506 Quartz (other than natural sands); quartzite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 7. 2507 Kaolin and other kaolinic clays, whether or not calcined. 8. 2508 Other clays (not including expanded clays of heading 6806), andalusite, kyanite and sillimanite,
12%
18%
28% form of [2523]
clinkers
www.caymshah.in
# 322
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% whether or not calcined; mullite; chamotte or dinas earths. 9. 2509 Chalk. 10. 2510 Natural calcium phosphates, natural aluminium calcium phosphates and phosphatic chalk. 11. 2511 Natural barium sulphate (barytes); natural barium carbonate (witherite), whether or not calcined, other than barium oxide of heading 2816. 12. 2512 Siliceous fossil meals (for example, kieselguhr, tripolite and diatomite) and similar siliceous earths, whether or not calcined, of an apparent specific gravity of 1 or less.
12%
18%
28%
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# 323
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
13. 2513 Pumice stone; emery; natural corundum, natural garnet and other natural abrasives, whether or not heattreated. 14. 2514 Slate, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 15. 2515 Ecaussine and other calcareous monumental or building stone; alabaster [other than marble Marble and travertine] 16. 2516 Porphyry, basalt, sandstone and other monumental or building stone, 44
18%
28%
www.caymshah.in
# 324
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape. 17. 2517 Pebbles, gravel, broken or crushed stone, of a kind commonly used for concrete aggregates, for road metalling or for railway or other ballast, shingle and flint, whether or not heat-treated; macadam of slag, dross or similar industrial waste, whether or not incorporating the materials cited in the first part of the heading; tarred macadam; grenules cheeping and
12%
18%
28%
www.caymshah.in
# 325
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% powder of stones heading 2515 or 2516 whether or not it treated. 18. 2518 Dolomite, whether or not calcined or sintered, including dolomite roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; dolomite ramming mix. 19. 2518 10 dolomite, Not calcined or sintered 20. 2519 Natural magnesium carbonate (magnesite); fused magnesia; deadburned (sintered) magnesia, whether or not containing small quantities of other oxides added
12%
18%
28%
www.caymshah.in
# 326
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% before sintering; other magnesium oxide, whether or not pure. 21. 2520 Gypsum; anhydrite; plasters (consisting of calcined gypsum or calcium sulphate) whether or not coloured, with or without small quantities of accelerators or retarders. 22. 2521 Limestone flux; limestone and other calcareous stone, of a kind used for the manufacture of lime or cement. 23. 2522 Quicklime, slaked lime and hydraulic lime, other than calcium oxide and hydroxide of heading 2825. 24. 2524 Asbestos.
12%
18%
28%
www.caymshah.in
# 327
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% 25. 2525 Mica, including splitting; mica waste. 26. 2526 Natural steatite, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape; talc. 27. 2528 Natural borates and concentrates thereof (whether or not calcined), but not including borates separated from natural brine; natural boric acid containing not more than 85% of H3BO3 28. 2529 Feldspar; leucite, nepheline and nepheline syenite; fluorspar. 29. 2530 Mineral substances not
12%
18%
28%
www.caymshah.in
# 328
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
26.
Chapter
26 (Ores, slag and ash)
Nil
-
5% elsewhere specified or included. All ores and concentrates [2601 to 2617] 1. 2601 Iron ores and concentrates, including roasted iron pyrites 2. 2602 Manganese ores and concentrates, including ferruginous manganese ores and concentrates with a manganese content of 20% or more, calculated on the dry weight. 3. 2603 Copper ores and concentrates. 4. 2604 Nickel ores and concentrates. 5. 2605 Cobalt ores and concentrates.
12%
18%
28%
-
All goods not specified elsewhere, that is other slag, dross, ash and residues [2619, 2620, 2621]
-
1. 2619 Slag, dross (other than granulated slag), scalings and other waste from the manufacture of iron or steel. 2. 2620 Slag, ash and residues (other than from the manufacture of iron or steel) containing metals, arsenic or their compounds. 3. 2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste.
www.caymshah.in
# 329
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% 6. 2606 Aluminium ores and concentrates. 7. 2607 Lead ores and concentrates. 8. 2608 Zinc ores and concentrates. 9. 2609 Tin ores and concentrates. 10. 2610 Chromium ores and concentrates. 11. 2611 Tungsten ores and concentrates. 12. 2612 Uranium or thorium ores and concentrates. 13. 2613 Molybdenum ores and concentrates. 14. 2614 Titanium ores and concentrates. 15. 2615 Niobium, tantalum, vanadium or zirconium ores and concentrates.
12%
18%
28%
www.caymshah.in
# 330
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
16. 2616 Precious metal ores and concentrates. 17. 2617 Other ores and concentrates 1. Granulated slag (slag sand) from the manufacture of iron or steel [2618] 27.
27 (Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes)
-
1. Coal; briquettes, 1. Bio-gas ovoids and similar solid fuels manufactured from coal [2701] 2. Lignite, whether or not agglomerated, excluding jet. [2702] 3. Peat (including peat litter), whether or not agglomerated [2703] 4. Coke and semi coke of coal, of lignite or of peat, whether or not agglomerated; retort carbon [2704]
All goods not specified 1. Avgas [2710] elsewhere 1. 2707 Oils and other products of the distillation of high temperature coal tar; similar products in which the weight of the aromatic constituents exceeds that of the nonaromatic constituents, such as Benzole (benzene), Toluole (toluene), Xylole (xylenes), Naphthelene
www.caymshah.in
# 331
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% 5. Tar distilled from coal, from lignite or from peat [2706] 6. Kerosene PDS 7. Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited. 8. Coal gas, water gas, producer gas and similar gases, other than petroleum gases
12%
18% 2. 2708 Pitch and pitch coke, obtained from coal tar or from other mineral tars. 3. 2710 Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70% or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils; [other than Avgas and Kerosene PDS], such as Superior kerosene Oil (SKO), Fuel oil, Base oil, Jute batching oil and textile oil, Lubricating oil, Waste oil [Other
28%
www.caymshah.in
# 332
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% and other gaseous hydrocarbons [2705]
12%
18% than petrol, Diesel and ATF, not in GST] 9. 2711 Petroleum gases and other gaseous hydrocarbons, such as Propane, Butanes, Ethylene, propylene, butylene and butadiene [Other than Liquefied Propane and Butane mixture, Liquefied Propane, Liquefied Butane and Liquefied Petroleum Gases (LPG) for supply to household domestic consumers or to non-domestic exempted category (NDEC) customers by the Indian Oil Corporation Limited, Hindustan petroleum Corporation Limited or Bharat Petroleum Corporation Limited,]
28%
www.caymshah.in
# 333
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 4. 2712 Petroleum jelly; paraffin wax, micro-crystalline petroleum wax, slack wax, ozokerite, lignite wax, peat wax, other mineral waxes, and similar products obtained by synthesis or by other processes, whether or not coloured. 5. 2713 Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals. 6. 2714 Bitumen and asphalt, natural; bituminous or oil shale and tar sands; asphaltites and asphaltic rocks. 7. 2715 Bituminous mixtures based on natural asphalt, on natural bitumen, on
28%
www.caymshah.in
# 334
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
28.
Chapter
28 (Inorganic chemicals)
Nil
-
5%
1. Thorium oxalate 2. Enriched KBF4 (enriched potassium fluroborate) 3. Enriched elemental boron 4. Nuclear fuel 5. Nuclear grade sodium [2805 11] 6. Heavy water and other nuclear fuels [2845] 7. Compressed air [2853]
12%
1.
2. 3. 4. 5.
6.
18%
petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs). Medicinal grade All goods not specified hydrogen peroxide elsewhere [2847] Anaesthetics [28] 1. 2801 Fluorine, Potassium Iodate chlorine, bromine [28] and iodine. Iodine [2801 20] 2. 2802 Sulphur, Micronutrients, sublimed or which are covered precipitated; under serial number colloidal sulphur. 1(f) of Schedule 1, 3. 2803 Carbon Part (A) of the (carbon blacks and Fertilizer Control other forms of carbon Order, 1985 and are not elsewhere manufactured by the specified or manufacturers which included). are registered 4. 2804 under the Fertilizer Hydrogen, rare Control Order, 1985 gases and other nonDicalcium phosphate metals. (DCP) of animal 5. 2805 Alkali or feed grade alkaline-earth metals; conforming to IS rare-earth metals, scandium and
28%
-
www.caymshah.in
# 335
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% specification No.5470 : 2002 7. Steam
18% yttrium, whether or not intermixed or interalloyed; mercury. 6. 2806 Hydrogen chloride (hydrochloric acid); chloro sulphuric acid. 7. 2807 Sulphuric acid; oleum. 8. 2808 Nitric acid; sulphonitric acids. 9. 2809 Diphosphorus pentaoxide; phosphoric acid; polyphosphoric acids, whether or not chemically defined. 10. 2810 Oxides of boron; boric acids. 11. 2811 Other inorganic acids and other inorganic oxygen compounds of non-metals. 12. 2812 Halides and halide oxides of non-metals.
28%
www.caymshah.in
# 336
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 13. 2813 Sulphides of non-metals; commercial phosphorus trisulphide. 14. 2814 Ammonia, anhydrous or in aqueous solution. 15. 2815 Sodium hydroxide (caustic soda); potassium hydroxide (caustic potash); peroxides of sodium or potassium. 16. 2816 Hydroxide and peroxide of magnesium; oxides, hydroxides and peroxides, of strontium or barium. 17. 2817 Zinc oxide; zinc peroxide. 18. 2818 Artificial corundum, whether or not chemically defined; aluminium oxide; aluminium hydroxide.
28%
www.caymshah.in
# 337
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 19. 2819 Chromium oxides and hydroxides. 20. 2820 Manganese oxides. 21. 2821 Iron oxides and hydroxides; earth colours containing 70% or more by weight of combined iron evaluated as Fe2O3. 22. 2822 Cobalt oxides and hydroxides; commercial cobalt oxides. 23. 2823 Titanium oxides. 24. 2824 Lead oxides; red lead and orange lead. 25. 2825 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides,
28%
www.caymshah.in
# 338
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% hydroxides and peroxides. 26. 2826 Fluorides; fluorosilicates, fluoroaluminates and other complex fluorine salts. 27. 2827 Chlorides, chloride oxides and chloride hydroxides; bromides and bromide oxides; iodides and iodide oxides. 28. 2828 Hypochlorites; commercial calcium hypochlorite; chlorites; hypobromites. 29. 2829 Chlorates and perchlorates; bromates and perbromates; iodates and periodates. 30. 2830 Sulphides; polysulphides, whether or not chemically defined.
28%
www.caymshah.in
# 339
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 31. 2831 Dithionites and sulphoxylates. 32. 2832 Sulphites; thiosulphates. 33. 2833 Sulphates; alums; peroxosulphates (persulphates). 34. 2834 Nitrites; nitrates. 35. 2835 Phosphinates (hypophosphites), phosphonates (phosphites) and phosphates; polyphosphates, whether or not chemically defined. 36. 2836 Carbonates; peroxocarbonates (percarbonates); commercial ammonium carbonate containing ammonium carbamate. 37. 2837 Cyanides, cyanide oxides and complex cyanides.
28%
www.caymshah.in
# 340
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 38. 2839 Silicates; commercial alkali metal silicates. 39. 2840 Borates; peroxoborates (perborates). 40. 2841 Salts of oxometallic or peroxometallic acids. 41. 2842 Other salts of inorganic acids or peroxoacids (including aluminosilicates whether or not chemically defined), other than azides. 42. 2843 Colloidal precious metals; inorganic or organic compounds of precious metals, whether or not chemically defined; amalgams of precious metals. 43. 2844 Radioactive chemical elements and radioactive
28%
www.caymshah.in
# 341
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products. 44. 2846 Compounds, inorganic or organic, of rare-earth metals, of yttrium or of scandium or of mixtures of these metals. 45. 2847 Hydrogen peroxide, whether or not solidified with urea. 46. 2848 Phosphides, whether or not chemically defined, excluding ferrophosphorus. 47. 2849 Carbides, whether or not chemically defined. 48. 2850 Hydrides, nitrides, azides,
28%
www.caymshah.in
# 342
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 2849. 49. 2852 Inorganic or organic compounds of mercury ,whether or not chemically defined, excluding amalgams 29.
29 (Organic chemicals)
-
-
1. Gibberellic acid
All goods not specified elsewhere 2. 2901 Acyclic hydrocarbons 3. 2902 Cyclic hydrocarbons 4. 2903 Halogenated derivatives of hydrocarbons. 5. 2904 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons,
-
www.caymshah.in
# 343
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% whether or not halogenated. 6. 2905 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 7. 2906 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives. 8. 2907 Phenols; phenol‑alcohols. 9. 2908 Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenolalcohols. 10. 2909 Ethers, ether‑alcohols, ether ‑phenols, etheralcohol-phenols, alcohol peroxides, ether peroxides, ketone peroxides
28%
www.caymshah.in
# 344
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives. 11. 2910 Epoxides, epoxyalcohols, epoxyphenols and epoxyethers, with a three-membered ring, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 12. 2911 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 13. 2912 Aldehydes, whether or not with
28%
www.caymshah.in
# 345
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% other oxygen function; cyclic polymers of aldehydes; paraformaldehyde. 14. 2913 Halogenated, sulphonated, nitrated or nitrosated derivatives of products of heading 2912. 15. 2914 Ketones and quinones, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives. 16. 2915 Saturated acyclic monocarboxylic acids and their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated
28%
www.caymshah.in
# 346
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% or nitrosated derivatives. 17. 2916 Unsaturated acyclic monocarboxylic acids, cyclic monocarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 18. 2917 Polycarboxylic acids, their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 19. 2918 Carboxylic acids with additional oxygen function and
28%
www.caymshah.in
# 347
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% their anhydrides, halides, peroxides and peroxyacids; their halogenated, sulphonated, nitrated or nitrosated derivatives. 20. 2919 Phosphoric esters and their salts, including lactophosphates; their halogenated, sulphonated, nitrated or nitrosated derivatives. 21. 2920 Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts; their halogenated, sulphonated, nitrated or nitrosated derivatives. 22. 2921 Aminefunction compounds.
28%
www.caymshah.in
# 348
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 23. 2922 Oxygenfunction aminocompounds. 24. 2923 Quaternary ammonium salts and hydroxides; lecithins and other phosphoaminolipids, whether or not chemically defined. 25. 2924 Carboxyamidefunction compounds; amide-function compounds of carbonic acid. 26. 2925 Carboxyimidefunction compounds (including saccharin and its salts) and imine-function compounds. 27. 2926 Nitrilefunction compounds. 28. 2927 Diazo-, azoor azoxycompounds. 29. 2928 Organic derivatives of
28%
www.caymshah.in
# 349
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% hydrazine or of hydroxylamine. 30. 2929 Compounds with other nitrogen function. 31. 2930 Organosulphur compounds. 32. 2931 Other organo-inorganic compounds. 33. 2932 Heterocyclic compounds with oxygen heteroatom(s) only. 34. 2933 Heterocyclic compounds with nitrogen heteroatom(s) only. 35. 2934 Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds. 36. 2935 Sulphonamides 37. 2936 Provitamins and vitamins, natural or reproduced by synthesis (including
28%
www.caymshah.in
# 350
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
30.
Chapter
30 (Pharmaceutical products)
Nil
5%
12%
18%
natural concentrates), derivatives thereof used primarily as vitamins, and intermixtures of the foregoing, whether or not in any solvent. 38. 2937 Hormones, prostaglandins, thromboxanes and leukotrienes, natural or reproduced by synthesis; derivatives and structural analogues thereof, including chain modified polypeptides, used primarily as hormones. 39. 2938 Glycosides, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives. 1. Human Blood 1. Animal or Human All goods not specified 1. Nicotine polacrilex and its Blood Vaccines elsewhere gum [3002, 3006]
28%
-
www.caymshah.in
# 351
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
components 2. Diagnostic kits for 1. 3001 Glands [3002]. detection of all types and other organs for 2. All types of of hepatitis organo-therapeutic contraceptives 3. Desferrioxamine uses, dried, whether [3006] injection or or not powdered; deferiprone extracts of glands or 4. Cyclosporin other organs or of 5. Medicaments their secretions for (including organo-therapeutic veterinary uses; heparin and its medicaments) used salts; other human or animal substances in bio-chemic prepared for systems and not therapeutic or bearing a brand prophylactic uses, name 6. Oral re-hydration not elsewhere salts specified or included 7. Drugs or medicines 2. 3002 Animal including their salts blood prepared for and esters and therapeutic, diagnostic test kits, prophylactic or specified in List 3 or diagnostic uses; List 4 appended to antisera and other the notification blood fractions and No.12/2012modified Customs, dated the immunological 17th March, 2012, products, whether or dated the 17th not obtained by March, 2012. means of
18%
28%
www.caymshah.in
# 352
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
biotechnological 8. Formulations processes; toxins, manufactured cultures of microfrom the bulk organisms drugs specified in List 1 of notification (excluding yeasts) No.12/2012-Central and similar products Excise, dated the 3. 3003 Medicaments 17th March, 2012, (excluding goods of dated the 17th heading 30.02, 30.05 March, 2012. or 30.06) consisting of two or more constituents which have been mixed together for therapeutic or prophylactic uses, not put up in measured doses or in forms or packings for retail sale, including Ayurvaedic, Unani, Siddha, homoeopathic or Bio-chemic systems medicaments. 4. 3004 Medicaments (excluding goods of heading 30.02, 30.05
18%
28%
www.caymshah.in
# 353
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% or 30.06) consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses (including those in the form of transdermal administration systems) or in forms or packings for retail sale, including Ayurvaedic, Unani, homoeopathic siddha or Biochemic systems medicaments, put up for retail sale. 5. 3005 Wadding, gauze, bandages and similar articles (for example, dressings, adhesive plasters, poultices), impregnated or coated with pharmaceutical substances or put up
18%
28%
www.caymshah.in
# 354
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% in forms or packings for retail sale for medical, surgical, dental or veterinary purposes. 6. 3006Pharmaceutical goods specified in Note 4 to this Chapter such as Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or denatal adhesion barriers, whether or not
18%
28%
www.caymshah.in
# 355
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
absorbable, etc., Waste pharmaceuticals [other than contraceptives]. 31.
31 (Fertilisers)
32.
32 (Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks)
1. Organic 1. Fertilisers, other than 1. All goods which are manure, other those which are clearly not to be used than put up in clearly not to be used as fertilisers [31] unit containers as fertilizers [31] and bearing a brand name. 1. Wattle extract, 1. Fountain pen ink All goods not specified 11. Paints and varnishes quebracho extract, [3215] elsewhere (including enamels chestnut extract 2. Ball pen ink [3215] and lacquers) based on 2. Enzymatic 1. 3201 Tanning synthetic polymers or preparations for chemically modified extracts of vegetable pretanning [3202] origin; tannins and natural polymers their salts, ethers, [3208, 3209] esters and other 12. Other paints and derivatives. varnishes (including 2. 3202 Synthetic enamels, lacquers and distempers); prepared organic tanning water pigments of a substances; inorganic tanning kind used for finishing substances; tanning leather [3210] preparations, whether 13. Artists’, students’ or or not containing signboard painters’ colours, modifying
www.caymshah.in
# 356
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
natural tanning tints, amusement substances. colours and the like, in 3. 3203 tablets, tubes, jars, bottles, pans or in Colouring similar forms or matter of vegetable packings [3213] or animal origin (including dyeing 14. Glaziers’ putty, extracts but grafting putty, resin excluding animal cements, caulking black), whether or not compounds and other chemically defined; mastics; painters’ preparations as fillings; nonspecified in Note 3 to refractory surfacing this Chapter based on preparations for colouring matter of facades, indoor walls, vegetable or animal floors, ceilings or the origin. like [3214] 4. 3204 Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent
www.caymshah.in
# 357
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% brightening agents or as luminophores, whether or not cemically defined 5. 3205 Colour lakes; preparations as specified in Note 3 to this Chapter based on colour lakes. 6. 3206 Other colouring matter; preparations as specified in Note 3 to this Chapter, other than those of heading 32.03, 32.04 or 32.05; inorganic products of a kind used as luminophores, whether or not chemically defined. 7. Prepared pigments, prepared opacifiers, prepared colours, vitrifiable enamels, glazes, engobes (slips), liquid lustres, and other similar
28%
www.caymshah.in
# 358
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
33.
Chapter
Nil
33 1. Kumkum, (Essential oils Bindi, Sindur, and resinoids, Alta [3304]
5%
-
12%
18%
28%
preparations of a kind used in ceramic, enamelling or glass industry [3207] 8. 3211 Prepared driers. 9. 3212 Pigments (including metallic powders and flakes) dispersed in nonaqueous media, in liquid or paste form, of a kind used in the manufacture of paints (including enamels); stamping foils; dyes and other colouring matter put up in forms or packings for reta 10. 3215 Printing ink, writing or drawing ink and other inks, whether or not concentrated or solid. 1. Tooth powder [3306 1. 3301Essential oils All goods not specified 10 10] (terpeneless or not), elsewhere including concretes
www.caymshah.in
# 359
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter perfumery, cosmetic or toilet preparations)
Nil
5%
12%
18%
28%
2. Agarbatti and other odoriferous preparations which operate by burning [3307 41 00]
and absolutes; resinoids; extracted oleoresins; concentrates of essential oils in fats, in fixed oils, in waxes or the like, obtained by enfleurage or maceration; terpenic by-products of the deterpenation of essential oils; aqueous distillates and aqueous solutions of essential oils; such as essential oils of citrus fruit, essential oils other than those of citrus fruit such as Eucalyptus oil, etc., Flavouring essences all types (including those for liquors), Attars of all kinds in fixed oil bases. 2. 3302 Mixtures of odoriferous substances and
1. 3303 Perfumes and toilet waters. 2. 3304 Beauty or makeup preparations and preparations for the care of the skin (other than medicaments), including sunscreen or sun tan preparations; manicure or pedicure preparations. 3. 3305 Preparations for use on the hair such as Shampoos, Hair lacquers, Hair cream, Hair dyes (natural, herbal or synthetic) [except Hair oil -3305 9011, 3305 90 19] 4. 3306 Preparations for oral or dental hygiene, including and powders; yarn used to clean between the teeth (dental floss), in individual retail packages [except dentifrices –
www.caymshah.in
# 360
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
mixtures (including Toothpaste - 3306 10 alcoholic solutions) 20]. with a basis of one or 5. 3307 Pre-shave, more of these shaving or after-shave substances, of a kind preparations, personal used as raw materials deodorants, bath in industry; other preparations, preparations based on depilatories and other odoriferous perfumery, cosmetic or substances, of a kind toilet preparations, not used for the elsewhere specified or manufacture of included; prepared beverages; such as room deodorisers, Synthetic perfumery whether or not compounds perfumed or having [including disinfectant properties; Fractionated / desuch as Pre-shave, terpenated mentha oil shaving or after-shave (DTMO), DePreparations, Shaving mentholised oil cream, Personal (DMO), Spearmint deodorants and oil, Mentha piperita antiperspirants. oil] 1. Hair oil [3305 9011, 3305 90 19] 2. Dentrifices Toothpaste [3306 10 20]
www.caymshah.in
# 361
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter No. 34. 34 (Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster)
Nil -
5%
12%
18%
1. Sulphonated castor 3. Candles, tapers and 1. 3401 [except oil, fish oil or sperm the like [3406] 340130] Soap; oil [3402] organic surfaceactive products and preparations for use as soap, in the form of bars, cakes, moulded pieces or shapes, whether or not containing soap; 2. 3404 - Artificial waxes and prepared waxes [3404]
28% All goods not specified elsewhere 1. 340130 - Organic surface-active products and preparations for washing the skin, in the form of liquid or cream and put up for retail sale, whether or not containing soap; paper, wadding, felt and nonwovens, impregnated, coated or covered with soap or detergent 2. 3402 Organic surfaceactive agents (other than soap); surfaceactive preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 3401.
www.caymshah.in
# 362
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% 3. 3403 Lubricating preparations (including cutting-oil preparations, bolt or nut release preparations, anti-rust or anti-corrosion preparations and mould release preparations, based on lubricants) and preparations of a kind used for the oil or grease treatment of textile materials, leather, furskins or other materials, but excluding preparations containing, as basic constituents, 70% or more by weight of petroleum oils or of oils obtained from bituminous minerals 4. 3404 Artificial waxes and prepared waxes. 5. 3405 Polishes and creams, for footwear,
www.caymshah.in
# 363
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% furniture, floors, coachwork, glass or metal, scouring pastes and powders and similar preparations (whether or not in the form of paper, wadding, felt, nonwovens, cellular plastics or cellular rubber, impregnated, coated or covered with such preparations), excluding waxes of heading 3404 6. 3407 Modelling pastes, including those put up for children's amusement; preparations known as “dental wax” or as “dental impression compounds”, put up in sets, in packings for retail sale or in plates, horseshoe shapes, sticks or similar forms; other
www.caymshah.in
# 364
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% preparations for use in dentistry, with a basis of plaster (of calcined gypsum or calcium sulphate)
35.
35 (Aluminoidal substances; modified starches; glues; enzymes)
-
-
-
All goods 1. Casein, caseinates and other casein derivatives; casein glues [3501] 2. Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter), albuminates and other albumin derivatives [3502]. 3. Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass;
-
www.caymshah.in
# 365
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% other glues of animal origin, excluding casein glues of heading 3501 [3503] 4. Peptones and their derivatives; other protein substances and their derivatives, not elsewhere specified or included; hide powder, whether or not chromed; including Isolated soya protein [3504] 5. Dextrins and other modified starches (for example, pregelatinised or esterified starches); glues based on starches, or on dextrins or other modified starches [3505]. 6. Prepared glues and other prepared adhesives, not elsewhere specified or included; products
28%
www.caymshah.in
# 366
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
7. 36.
36 (Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations)
-
1. Handmade safety matches [3605 00 10]
-
1. 2.
1.
suitable for use as glues or adhesives, put up for retail sale as glues or adhesives, not exceeding a net weight of 1 kg [3506]. Enzymes, prepared enzymes [3507] Propellant powders [3601]. Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators [3603]. Matches [3605]
28%
All goods not specified elsewhere 1. 3602 Prepared explosives, other than propellant powders; such as Industrial explosives. 2. 3604 Fireworks, signalling flares, rain rockets, fog signals and other pyrotechnic articles. 3. 3606 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials as specified in Note 2 to this Chapter; such as liquid or liquefied-gas fuels in containers of a
www.caymshah.in
# 367
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% kind used for filling or refilling cigarette or similar lighters.
37.
37. (Photographic or cinematographic goods)
-
-
1. 3701 Photographic plates and film for x-ray for medical use. 2. Photographic plates and films including cinematographic film [3705, 3706]; such as Children’s films certified by the Central Board of Film Certification to be “Children’s Film”, Documentary Shorts, and Films certified as such by the Central Board of Film Certification, News Reels and clippings, Advertisement Shorts, and Films, Teaching aids including film strips of educational nature.
All goods not specified elsewhere 1. 3701 Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in the flat, sensitised, unexposed, whether or not in packs; such as Instant print film, Cinematographic film (other than for xray for Medical use). 2. 3702 Photographic film in rolls, sensitised, unexposed, of any material other than paper, paperboard or textiles; instant print film in rolls,
www.caymshah.in
# 368
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
3.
4.
5.
6.
sensitised, unexposed. 3703 Photographic paper, paperboard and textiles, sensitised, unexposed. 3704 Photographic plates, film, paper, paperboard and textiles, exposed but not developed. 3706 Cinematographic film, exposed and developed, whether or not incorporating sound track or consisting only of sound track. 3707 Chemical preparations for photographic uses (other than varnishes, glues, adhesives and similar preparations); unmixed products for photographic uses, put up in measured
28%
www.caymshah.in
# 369
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
portions or put up for retail sale in a form ready for use. 38.
38 (Miscellaneous chemical products)
1. Municipal waste, sewage sludge, clinical waste
-
1. Silicon [3818]
wafers 1. Artificial graphite; colloidal or semicolloidal graphite; preparations based on graphite or other carbon in the form of pastes, blocks, plates or other semimanufactures [3801] 2. Activated carbon; activated natural mineral products; animal black, including spent animal black [3802] 3. Tall oil, whether or not refined [3803]. 4. Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates [3804]
All goods not specified elsewhere 1. 3811 Anti-knock preparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti-corrosive preparations and other prepared additives, for mineral oils (including gasoline) or for other liquids used for the same purposes as mineral oils. 2. 3813 Preparations and charges for fireextinguishers; charged fire-extinguishing grenades. 3. 3814 Organic composite solvents and thinners, not elsewhere specified or included; prepared
www.caymshah.in
# 370
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
5. Gum, wood or paint or varnish sulphate turpentine removers. and other terpenic 4. 3819 Hydraulic brake oils produced by the fluids and other distillation or other prepared liquids for treatment of hydraulic coniferous woods; transmission, not crude dipentene; containing or sulphite turpentine containing less than and other crude para70% by weight of cymene; pine oil petroleum oils or oils containing alphaobtained from terpineol as the main bituminous minerals. constituent [3805]. 5. 3820 Anti6. Rosin and resin acids, freezing preparations and derivatives and prepared de-icing thereof; rosin spirit fluids. and rosin oils; run gums [3806] 7. Wood tar; wood tar oils; wood creosote; wood naphtha; vegetable pitch; brewers' pitch and similar preparations based on rosin, resin acids or on vegetable pitch [3807]
www.caymshah.in
# 371
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 8. Insecticides, rodenticides, fungicides, herbicides, antisprouting products and plant-growth regulators, disinfectants and similar products [3808] 9. Finishing agents, dye carriers to accelerate the dyeing or fixing of dyestuffs and other products and preparations (for example, dressings and mordants), of a kind used in the textile, paper, leather or like industries, not elsewhere specified or included [3809] 10. Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or
28%
www.caymshah.in
# 372
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores or coatings for welding electrodes or rods [3810] 11. Prepared rubber accelerators; compound plasticisers for rubber or plastics, not elsewhere specified or included; antioxidising preparations and other compound stabilisers for rubber or plastics.; such as Vulcanizing agents for rubber [3812] 12. Reaction initiators, reaction accelerators and catalytic preparations, not
28%
www.caymshah.in
# 373
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% elsewhere specified or included. [3815] 13. Refractory cements, mortars, concretes and similar compositions, other than products of heading 3801 [3816] 14. Mixed alkylbenzenes and mixed alkylnaphthalenes, etc. [3817] 15. Chemical elements doped for use in electronics, in the form of discs, wafers or similar forms; chemical compounds doped for use in electronics [3818]; other than silicon wafers. 16. Prepared culture media for the development or maintenance of micro-organisms (including viruses and the like) or of
28%
www.caymshah.in
# 374
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% plant, human or animal cells [3821]. 17. Diagnostics or laboratory reagents, etc. [3822] 18. Industrial monobolic fatty acids, acid oils from refining; industrial fatty alcohols [3823] 19. Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; including Ready mix concrete (3824 50 10), retarders used in printing industry (3824 90), Salts for curing or salting (3824 90 16), Surface
28%
www.caymshah.in
# 375
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% tension reducing agents (3824 90 17), Water treatment chemicals (3824 90 22), Stencil correction fluid (3824 90 24), Precipitated Silica (3824 90 25) [3824]. 20. 3825 Residual products of the chemical or allied industries, not elsewhere specified or included; [except municipal waste; sewage sludge; other wastes specified in Note 6 to this Chapter.] 21. Biodiesel and mixtures thereof, not containing or containing less than 70% by weight of petroleum oils and oils obtained from bituminous minerals [3826].
28%
www.caymshah.in
# 376
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter Nil No. 39. 39 1. Plastic bangles (Plastics and articles thereof)
5% -
12% 1. Feeding bottles.
18%
28%
All goods not specified 1. Floor coverings of elsewhere plastics, whether or not self-adhesive, in 1. Primary polymers [all rolls or in form of tiles; goods falling under wall or ceiling 3901 to 3913] coverings of plastics 2. Ion exchangers based [3918] on primary polymers 2. Baths, shower baths, [3914] sinks, wash basins, 3. Waste, parings and bidets, lavatory pans, scrap, of plastics seats and covers, [3915] flushing cisterns and 4. All goods including similar sanitary ware canes of plastics of plastics [3922] [3916] 3. Other articles of 5. Tubes, pipes and plastics and articles of hoses, and fittings other materials of therefor, of plastics headings 3901 to 3914 [3917] [except bangles of 6. Self-adhesive plates, plastic (3926 40 11) sheets, film, foil, etc. and PVC Belt of plastics [3919] Conveyor (3926 90 7. Other plates, sheets, 10)] [3926] film, foil, etc. of plastics [3920, 3921] 8. Articles for conveyance or packing of goods, etc. of plastics [3923]
www.caymshah.in
# 377
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
40.
Chapter
Nil
5%
12%
18%
28%
1. Tableware, kitchenware, other household articles and Hygiene or toilet articles, of plastics [3924] 9. Builder's wares of plastics, not elsewhere specified (like reservoirs, vats, shutters, containers, doors and windows and their frames, thresholds, blinds etc.) [3925] 10. PVC Belt Conveyor (3926 90 10)] 40 1. Condoms and 1. Natural rubber, 1. Latex Rubber Thread All goods not specified 1. New pneumatic (Rubber and contraceptives balata, gutta-percha, [4007] elsewhere tyres, of rubber used articles thereof) [4014] guayule, chicle and 2. Surgical rubber in motor cars, buses or similar natural gums, gloves or medical 1. 4002 Synthetic lorries, aircraft, motor in primary forms or examination rubber cycles etc [4011] rubber and factice in plates, sheets or gloves [4015] derived from oils, in [other than of a kind strip [4001] 3. Nipples of feeding primary forms or in used on/in bicycles, 2. Toy balloons made bottles [4014] plates, sheets or strip; cycle -rickshaws and of natural rubber mixtures of any three wheeled latex [4016] product of heading powered cycle 3. Pneumatic tyres or 4001 with any rickshaws.] inner tubes, of product of this
www.caymshah.in
# 378
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% rubber, of a kind used on/in bicycles, cycle -rickshaws and three wheeled powered cycle rickshaws [4011, 4013]
12%
18%
28%
heading, in primary forms or in plates, sheets or strip; such as Latex, styrene butadiene rubber, butadiene rubber (BR), Isobuteneisoprene (butyl) rubber (IIR), Ethylene-propyleneNon-conjugated diene rubber (EPDM) 2. 4003 Reclaimed rubber in primary forms or in plates, sheets or strip. 3. 4004 Waste, parings and scrap of rubber (other than hard rubber) and powders and granules obtained therefrom. 4. 4005 Compounded rubber, unvulcanised, in primary forms or in plates, sheets or strip.
2. Retreaded or used tyres and flaps [4012] 3. Inner tubes of rubber [4013] [other than of a kind used on/in bicycles, cycle rickshaws and three wheeled powered cycle rickshaws.] 4. Other articles of vulcanised rubber including Floor coverings and mats, rubber boats or dock fenders, air mattress, rubber cots for textile industry, cushions, of vulcanised rubber (other than erasers) [4016] 5. Hard rubber and articles of Hard Rubber (including printers rollers and textile rollers and cyclostyling rollers) [4017]
www.caymshah.in
# 379
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 5. 4006 Other forms (for example, rods, tubes and profile shapes) and articles (for example, discs and rings), of unvulcanised rubber. 6. 4007 Vulcanised rubber thread and cord, other than latex rubber thread. 7. 4008 Plates, sheets, strip, rods and profile shapes, of vulcanised rubber other than hard rubber. 8. 4009 Tubes, pipes and hoses, of vulcanised rubber other than hard rubber, with or without their fittings (for example, joints, elbows, flanges). 9. 4010 Conveyor or transmission belts or
28%
www.caymshah.in
# 380
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% belting, of vulcanised rubber. 10. 4014 Hygienic or pharmaceutical articles (including teats), of vulcanised rubber other than hard rubber, with or without fittings of hard rubber; such as Hot water bottles, Ice bags [other than Sheath contraceptives, Rubber contraceptives, male (condoms), Rubber contraceptives, female (diaphragms), such as cervical caps]. 11. 4015 Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard
28%
www.caymshah.in
# 381
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
rubber [other than Surgical gloves]. 12. Erasers [4016]. 41.
41 [Raw Hides and Skins (other than Fur skins) and Leather]
-
Raw hides, skins, tanned or crust hides and skins, not further prepared [4101 to 4106] 1. 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchmentdressed or further prepared), whether or not dehaired or split. 2. 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-
All goods, that is leather further prepared, etc. [4107 to 4115] 1. 4107 Leather further prepared after tanning or crusting, including parchment-dressed leather, of bovine (including buffalo) or equine animals, without hair on, whether or not split, other than leather of heading 4114. 4107 to 4111 Blank in Tariff. 2. 4112 Leather further prepared after tanning or crusting, including parchment-dressed leather, of sheep or lamb, without wool on, whether or not
-
-
www.caymshah.in
# 382
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
dressed or further split, other than prepared), whether leather of heading or not with wool on 4114. or split. 3. 4113 Leather 3. 4103 Other further prepared after raw hides and skins tanning or crusting, (fresh, or salted, including dried, limed, pickled parchment-dressed or otherwise leather, of other preserved, but not animals, without tanned, parchmentwool or hair on, dressed or further whether or not split, prepared), whether other than leather of or not dehaired or heading 4114. split. 4. 4114 Chamois 4. 4104 Tanned (including or crust hides and combination skins of bovine chamois) leather; (including buffalo) patent leather and or equine animals, patent laminated without hair on, leather; metallised whether or not split, leather. but not further 5. 4115 Composition prepared. leather with a basis 5. 4105 Tanned of leather or leather or crust skins of fibre, in slabs, sheets sheep or lambs, or strip, whether or without wool on, not in rolls; parings whether or not split, and other waste of
18%
28%
www.caymshah.in
# 383
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
42.
Chapter
42 [Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut)]
Nil
-
5% but not further prepared. 6. 4106 Tanned or crust hides and skins of other animals, without wool or hair on, whether or not split, but not further prepared.] 1.
12%
18%
28%
-
All goods not specified elsewhere
leather or of composition leather, not suitable for the manufacture of leather articles; leather dust, powder and flour
Gloves specially designed for use in sports [4203]
1. 4201 Saddlery and harness for any animal (including traces, leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the like), of any material. 2. 4202 Trunks, suitcases, vanity-cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun
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# 384
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping bags, wallets, purses, map-cases, cigarettecases, to-baccopouches, tool bags, sports bags, bottlecases, jewellery boxes, powder-boxes, cutlery cases and similar containers, of leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper 3. 4203 Articles of apparel and clothing accessories, of leather or of composition leather. 4204 Blank in Tariff.
www.caymshah.in
# 385
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% 4. 4205 Other articles of leather or of composition leather. 5. 4206 Articles of gut (other than silk-worm gut), of goldbeater's skin, of bladders or of tendons.
43.
43 (Furskin and artificial fur; manufacturers thereof)
-
-
-
1. 4301 Raw furskins, including heads, tails, paws and other pieces or cuttings, suitable for furriers' use), other than raw hides and skins of heading 4101, 4102 or 4103; of mink, of lamb, of fox, etc. 2. 4302 Tanned or dressed furskins (including heads, tails, paws and other pieces or cuttings), unassembled, or assembled (without the addition of other materials) other than
All goods not specified elsewhere 1. 4303 Articles of apparel, clothing accessories and other articles of furskin. 2. 4304 Articles of artificial fur.
www.caymshah.in
# 386
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
those of heading 4303; such as Calf skins, with hair on, tanned or dressed, Hides or skins of other bovine and equine animals with hair on, tanned or dressed, etc. 3. 4304 Artificial fur; Artificial fur as trimmings and embellishments for garments, made ups, knitwear, plastic and leather goods. 44.
44 1. Firewood or 1. Wood in chips or All goods not specified (Wood and fuel wood particles; sawdust elsewhere articles of wood, [4401] and wood waste and wood charcoal) 2. Wood charcoal scrap, whether or not 1. 4404 Hoopwood; (including agglomerated in split poles; piles, shell or nut logs, briquettes, pickets and stakes of charcoal), pellets or similar wood, pointed but whether or not forms [4401] not sawn lengthwise; agglomerated wooden sticks, [4402] roughly trimmed but not turned, bent or otherwise worked,
1. Wood in the rough [4403] 1. Particle board, 2. Wood sawn or Oriented Strand chipped [4407] Board (OSB) and 3. All goods [other similar board (for example, wafer board) than for match splints] [4408] of wood or other 4. Wood (including ligneous materials, strips and friezes for whether or not parquet flooring, not agglomerated with assembled) resins or other organic continuously shaped binding substances,
www.caymshah.in
# 387
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
suitable for the (tongued, grooved, manufacture of rebated, chamfered, walking-sticks, v-jointed, beaded, umbrellas, tool moulded, rounded or handles or the like. the like) along any of 2. 4405 Wood its edges or faces, wool; wood flour. whether or not 3. 4406 Railway planed, sanded or or tramway sleepers end-jointed [4409] (cross-ties) of wood. 5. Resin bonded 4. The following bamboo mat board, goods, namely: — with or without a. Cement Bonded veneer in between Particle Board; 6. Bamboo flooring tiles b. Jute Particle 7. Tableware and Board; Kitchenware of wood c. Rice Husk [4419] Board; d. Glass-fibre Reinforced Gypsum Board (GRG) e. Sisal-fibre Boards; f. Bagasse Board; and g. Cotton Stalk Particle Board
28%
2.
3.
4.
5.
6.
other than specified boards [4410] Fibre board of wood or other ligneous materials, whether or not bonded with resins or other organic substances, other than specified boards [4411] Plywood, veneered panels and similar laminated wood [4412] Densified wood, in blocks, plates, strips, or profile shapes [4413] Wooden frames for paintings, photographs, mirrors or similar objects [4414] Builders’ joinery and carpentry of wood, including cellular wood panels, assembled flooring
www.caymshah.in
# 388
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% h. Particle/fibre board manufactured from agricultural crop residues. 5. 4415 Packing cases, boxes, crates, drums and similar packings, of wood; cable-drums of wood; pallets, box pallets and other load boards, of wood; pallet collars of wood. 6. 4416 Casks, barrels, vats, tubs and other coopers' products and parts thereof, of wood, including staves. 7. 4417 Tools, tool bodies, tool handles, broom or brush bodies and handles, of wood; boot or shoe lasts and trees, of wood.
18%
28% panels, shingles and shakes [4418] 7. Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware.
www.caymshah.in
# 389
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% 8. 4420 Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94. 9. 4421 Other articles of wood; such as clothes hangers, Spools, cops, bobbins, sewing thread reels and the like of turned wood for various textile machinery, Match splints, Pencil slats, Parts of wood, namely oars, paddles and rudders for ships, boats and other similar floating structures, Parts of domestic decorative articles used as
18%
28%
www.caymshah.in
# 390
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
45.
Chapter
45 (Cork and articles of cork)
Nil
-
5%
-
12%
18%
tableware and kitchenware [other than Wood paving blocks, articles of densified wood not elsewhere included or specified, Parts of domestic decorative articles used as tableware and kitchenware] 1. 4501 Natural cork, All goods not specified raw or simply elsewhere prepared. 1. 4501 Waste cork; crushed, granulated or ground cork. 2. 4502 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for corks or stoppers). 3. 4503 Articles of natural cork such
28%
-
www.caymshah.in
# 391
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
as Corks and Stoppers, Shuttlecock cork bottom. 4. 4504 Agglomerated cork (with or without a binding substance) and articles of agglomerated cork.] 46.
46 (Manufactures of straw, of esparto or of other plaiting materials; Basket-ware and wickerwork)
-
-
All goods 1. 4601 Plaits and similar products of plaiting materials, whether or not assembled into strips; plaiting materials, plaits and similar products of plaiting materials, bound together in parallel strands or woven, in sheet form, whether or not being finished articles (for example, mats matting, screens) of vegetables materials
-
-
www.caymshah.in
# 392
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
-
-
such as of Bamboo, of rattan, of Other Vegetable materials. 2. 4602 Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601; articles of loofah. 47.
47 [Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard]
-
-
All goods 1. 4701 Mechanical wood pulp. 2. 4702 Chemical wood pulp, dissolving grades. 3. 4703 Chemical wood pulp, soda or sulphate, other than dissolving grades. 4. 4704 Chemical wood pulp, sulphite, other than dissolving grades.
www.caymshah.in
# 393
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
5. 4705 Wood pulp obtained by a combination of mechanical and chemical pulping processes. 6. 4706 Pulps of fibres derived from recovered (waste and scrap) paper or paperboard or of other fibrous cellulosic material. 7. 4707 Recovered (waste and scrap) paper or paperboard.] 48.
48 1. Judicial, Non- 1. Newsprint, in rolls 1. Uncoated paper and All goods not specified 1. Wall paper and similar paperboard, uncoated elsewhere (Paper and judicial stamp wall coverings [4814] or sheets [4801] kraft paper, paperboard; papers, Court greaseproof paper, 1. 4803 articles of paper fee stamps Toilet or glassine paper, pulp, of paper or when sold by facial tissue stock, composite paper etc. of paperboard) the towel or napkin [4802, 4804, 4805, Government stock and similar 4806 20 00, 4806 40 Treasuries or paper of a kind used 10, 4807, 4808, 4810, Vendors for household or 4817] authorized by sanitary purposes, 2. Aseptic packaging the cellulose wadding paper [4811]
www.caymshah.in
# 394
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil Government, Postal items, like envelope, Post card etc., sold by Government, rupee notes when sold to the Reserve Bank of India & Cheques, lose or in book form [4802, 4817]
5%
12%
18%
3. Boxes, pouches, and webs of cellulose wallets and writing fibres, whether or not compendiums, of creped, crinkled, paper or paperboard, embossed, containing an perforated, surfaceassortment of paper coloured, surfacestationery including decorated or printed, writing blocks in rolls or sheets. [4817]. 2. 4806 Vegetable 4. Cartons, boxes and parchment, tracing cases of corrugated papers and other paper or paper board glazed transparent or [4819] translucent papers, in 5. Exercise book, graph rolls or sheets. book, & laboratory 3. 4809 Carbon note book [4820] paper, self-copy 6. Kites [4823] paper and other 7. Paper pulp moulded copying or transfer trays [4823] papers (including 8. Braille paper [4823 coated or 90 11] impregnated paper 9. Paper splints for for duplicator stencils matches, whether or or offset plates), not waxed, Asphaltic whether or not roofing sheets printed, in rolls or sheets. 4. 4811 Paper, paperboard, cellulose wadding
28%
www.caymshah.in
# 395
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
5.
6.
7. 8.
and webs of cellulose fibres, coated, impregnated, covered, surfacecoloured, surfacedecorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810 [Other aseptic packaging paper and 4812 Filter blocks, slabs and plates, of paper pulp. 4813 Cigarette paper, whether or not cut to size or in the form of booklets or tubes. 4815 – Blank in Tariff 4816 Carbon paper, self-copy paper and other copying or transfer
28%
www.caymshah.in
# 396
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% papers (other than those of heading 4809), duplicator stencils and offset plates, of paper, whether or not put up in boxes. 9. 4817 Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; [other than boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery including writing blocks]. 10. 4818 Toilet paper and similar paper, cellulose wadding or webs of cellulose fibres, of a kind used for household or sanitary purposes, in rolls of a
28%
www.caymshah.in
# 397
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, table cloths, serviettes, napkins for babies, tampons, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, or paper pulp, paper, cellulose wadding or webs of cellulose fibres. 11. 4820 Registers, account books, note books, order books, receipt books, letter pads, memorandum pads, diaries and similar articles, exercise books, blotting-pads, binders (loose-leaf or other), folders, file covers, manifold business
28%
www.caymshah.in
# 398
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% forms, interleaved carbon sets and other articles of stationary, of paper or paperboard; and book covers, of paper or paperboard [including Albums for samples or for collections]. 12. 4821 Paper or paperboard labels of all kinds, whether or not printed. 13. 4822 Bobbins, spools, cops and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened). 14. 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard,
28%
www.caymshah.in
# 399
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
cellulose wadding or webs of cellulose fibres [other than paper pulp moulded trays] 49.
49 1. Printed (Printed books, books, newspapers, including pictures and other Braille books products of the [4901] and printing industry, newspaper, manuscripts, periodicals & typescripts and journals plans) [4902], maps, atlas, chart & globe [4905] [4902 Newspapers, journals and periodicals, whether or not illustrated or containing advertising material. 4905 Maps and hydrographic or
4901 Brochures, All goods not specified leaflets and similar elsewhere printed matter, whether or not in single sheets 1. 4903 Children's picture, drawing or colouring books. 2. 4904 Music, printed or in manuscript, whether or not bound or illustrated. 3. 4906 Plans and drawings for architectural, engineering, industrial, commercial, topographical or similar purposes, being originals drawn by hand; hand-written texts; photographic
-
-
www.caymshah.in
# 400
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.]
5%
12% reproductions on sensitised paper and carbon copies of the foregoing. 4. 4907 Unused postage, revenue or similar stamps of current or new issue in the country in which they have, or will have, a recognised face value; stampimpressed paper; banknotes; cheque forms; stock, share or bond certificates and similar documents of title. 5. Transfers (decalcomanias) [4908] 6. 4909 Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements,
18%
28%
www.caymshah.in
# 401
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% whether or not illustrated, with or without envelopes or trimmings. 7. 4910 Calendars of any kind, printed, including calendar blocks. 8. 4911 Other printed matter, including printed pictures and photographs; such as Trade advertising material, Commercial catalogues and the like, printed Posters, Commercial catalogues, Printed inlay cards, Pictures, designs and photographs, Plan and drawings for architectural engineering, industrial, commercial, topographical or
18%
28%
www.caymshah.in
# 402
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
1. Safety headgear such as helmets [6506 10] 1. 6504 Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. 2. 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.
All goods not specified elsewhere [other than helmets, textile head gears]
similar purposes reproduced with the aid of computer or any other devices. 65.
65 (Headgear and parts thereof)
-
-
-
2. 6501 Hat-forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt. 3. 6502 Hatshapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, nor lined, nor trimmed. 4. 6503 – Blank in Tariff.
www.caymshah.in
# 403
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
66.
Chapter
66 (Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, ridingcrops and parts thereof)
Nil
-
5%
-
12%
All goods 1. 6601 Umbrellas and sun umbrellas (including walkingstick umbrellas, garden umbrellas and similar umbrellas). 2. 6602 Walkingsticks, seat-sticks, whips, riding-crops and the like. 3. 6603 Parts, trimmings and accessories of articles of heading 6601 or 6602.]
18%
28%
-
5. 6506 Other headgear, whether or not lined or trimmed. 6. 6507 Headbands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear. -
www.caymshah.in
# 404
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter No. 67. 67 (Prepared feathers and down and articles made of feather or of down artificial flowers; articles of human hair)
Nil
5%
12%
18%
28%
-
-
1. Skins and other parts of birds with their feathers or down, feathers, parts of feathers, down and articles thereof [6701 all goods]
-
All goods not specified elsewhere 1. 6702 Artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit. 2. 6703 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like. 3. 6704 Wigs, false beards, eyebrows and eyelashes, switches and the like, of human or animal hair or of textile materials; articles of human hair not elsewhere specified or included.
www.caymshah.in
# 405
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter No. 68. 68 (Articles of stone, plaster, cement, asbestos, mica or similar material)
Nil
5%
-
-
12% 1. Sand lime bricks 2. Fly ash bricks.
18%
28%
1. 6804 Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials 2. 6805 Natural or artificial abrasive powder or grain, on a base of textile material, of paper, of paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up; such as Abrasive cloths, Emery or
All goods not specified elsewhere 1. 6801 Setts, curbstones and flagstones, of natural stone (except slate). 2. 6802 Worked monumental or building stone (except slate) and articles thereof, other than goods of heading 6801; mosaic cubes and the like, of natural stone (including slate), whether or not on a backing; artificially coloured granules, chippings and powder, of natural stone (including slate); of marble, travertine and alabaster, of Granite, of Other calcareous stone. 3. 6803 Worked slate and articles of slate or of agglomerated slate.
www.caymshah.in
# 406
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
corundum coated paper, Flint coated paper, Glass or sand coated paper. 3. 6806 Slag wool, rock wool and similar mineral wools; exfoliated vermiculite, expanded clays, foamed slag and similar expanded mineral materials; mixtures and articles of heat-insulating, sound-insulating or sound-absorbing mineral materials, other than those of heading 6811 or 6812 or chapter 69. 4. 6811 Articles of asbestos-cement, of cellulose fibrecement or the like.
4. 6807 Articles of asphalt or of similar material (for example, petroleum bitumen or coal tar pitch). 5. 6808 Panels, boards, tiles, blocks and similar articles of vegetable fibre, of straw or of shavings, chips, particles, sawdust or other waste, of wood, agglomerated with cement, plaster or other mineral binders. 6. 6809 Articles of plaster or of compositions based on plaster; such as Boards, sheets, panels, tiles and similar articles, not ornamented. 7. 6810 Articles of cement, of concrete or of artificial stone, whether or not reinforced; such as
www.caymshah.in
# 407
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% Tiles, flagstones, bricks and similar articles, Building blocks and bricks, Cement bricks, Prefabricated structural components for Building or civil engineering, Prefabricated structural components for building or civil engineering. 8. 6812 Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 6811 or 6813
www.caymshah.in
# 408
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% 9. 6813 Friction material and articles thereof (for example, sheets, rolls, strips, segments, discs, washers, pads), not mounted, for brakes, for clutches or the like, with a basis of asbestos, of other mineral substances or of cellulose, whether or not combined with textiles or other materials. 10. 6814 Worked mica and articles of mica, including agglomerated or reconstituted mica, whether or not on a support of paper, paperboard or other materials. 11. 6815 Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not
www.caymshah.in
# 409
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
69.
Chapter
69 (Ceramic products)
Nil
5%
1. Earthen pot 1. Building bricks and clay lamps [6904 10 00] [6912 00 40] 2. Bricks of fossil meals or similar siliceous earths [6901 00 10] 3. Earthen or roofing tiles [6905 10 00]
12%
-
18%
28%
elsewhere specified or included. 1. Refractory bricks, All goods not specified blocks, tiles and elsewhere similar refractory ceramic 2. 6901 Blocks, constructional goods, tiles and other ceramic other than those of goods of siliceous siliceous fossil meals fossil meals (for or similar siliceous example, kieselguhr, earths. [all goods of tripolite or diatomite) 6902, 6903] or of similar siliceous 1. 6911 Tableware, earths. kitchenware, other 3. 6903 Other household articles refractory ceramic and toilet articles, of goods (for example, porcelain or china. retorts, crucibles, 2. 6912 Ceramic muffles, nozzles, tableware, plugs, supports, kitchenware, other cupels, tubes, pipes, household articles sheaths and rods), and toilet articles, other than those of other than of siliceous fossil meals porcelain or china or of similar siliceous [other than Earthen earths. pot and clay lamps]. 4. 6904 Ceramic flooring blocks, support or filler tiles and the like.
www.caymshah.in
# 410
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% 5. 6905 Chimney-pots, cowls, chimney liners, architectural ornaments and other ceramic constructional goods. 6. 6906 Ceramic pipes, conduits, guttering and pipe fittings. 7. 6907 Ceramic flags and paving, hearth or wall tiles; ceramic mosaic cubes and the like, whether or not on a backing; finishing ceramics 8. 6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing. 9. 6909 Ceramic wares for laboratory, chemical or other technical uses; ceramic troughs, tubs and similar receptacles
www.caymshah.in
# 411
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
70.
Chapter
70 (Glass glassware)
Nil
1. Bangles and (except those made from precious metals) [7018]
5%
-
12%
18%
28%
of a kind used in agriculture; ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods. 10. 6910 Ceramic sinks, wash basins, wash basin pedestals, baths, bidets, water closet pans, flushing cisterns, urinals and similar sanitary fixtures. 11. 6913 Statuettes and other ornamental ceramic articles. 12. 6914 Other ceramic articles. 1. Globes for lamps and 1. Glasses for corrective All goods not specified lanterns, Founts for spectacles [7015 10] elsewhere kerosene wick 2. 7001 Cullet and lamps, Glass other waste and scrap 1. 7003 Cast glass chimneys for lamps of glass; glass in the and rolled glass, in and lanterns [7020] mass. sheets or profiles, 3. 7002 Glass in whether or not having balls (other than an absorbent, microspheres of reflecting or nonheading 70.18), rods reflecting layer, but or tubes, unworked. not otherwise worked.
www.caymshah.in
# 412
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
4. 7010 Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass. 5. 7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018). 6. 7015 Clock or watch glasses and similar glasses, glasses for noncorrective spectacles, curved, bent, hollowed or the like, not optically worked; hollow glass spheres
2. 7004 Drawn glass and blown glass, in sheets, whether or not having an absorbent, reflecting or non-reflecting layer, but not otherwise worked. 3. 7005 Float glass and surface ground or polished glass, in sheets, whether or not having an absorbent, reflecting or nonreflecting layer, but not otherwise worked. 4. 7006 Glass of heading 70.03, 70.04 or 70.05, bent, edgeworked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials. 5. 7007 Safety glass, consisting of toughened (tempered) or laminated glass.
www.caymshah.in
# 413
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
and their segments, for the manufacture of such glasses. 7. 7017 Laboratory, hygienic or pharmaceutical glassware, whether or not graduated or calibrated. 8. 7018 Glass beads, imitation pearls, imitation precious or semiprecious stones and similar glass smallwares, and articles thereof other than imitation jewellery; glass eyes other than prosthetic articles; statuettes and other ornaments of lamp-worked glass, other than imitaion jewelery; glass microsphers not exceeding 1 mm in diameter :
6. 7008 Multiple-walled insulating units of glass. 7. 7009 Glass mirrors, whether or not framed, including rear-view mirrors. 8. 7011 Glass envelopes (including bulbs and tubes), open, and glass parts thereof, without fittings, for electric lamps, cathode-ray tubes or the like. 9. 7012 – Blank in Tariff. 10. 7014 Signalling glassware and optical elements of glass (other than those of heading 7015), not optically worked. 11. 7016 Paving blocks, slabs, bricks, squares, tiles and other articles of pressed or moulded glass, whether or not wired,
www.caymshah.in
# 414
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
72.
Chapter
72 (Iron and steel)
Nil
-
5%
-
12%
-
18%
28%
9. 7019 Glass fibres (including glass wool) and articles thereof (for example, yarn, woven fabrics)
of a kind used for building or construction purposes; glass cubes and other glass smallwares, whether or not on a backing, for mosaics or similar decorative purposes; leaded lights and the like; multicellular or foam glass in blocks, panels, plates, shells or similar forms 12. 7020 Other articles of glass [other than Globes for lamps and lanterns, Founts for kerosene wick lamps, Glass chimneys for lamps and lanterns].
All goods 1. 7201 Pig iron and spiegeleisen in pigs, blocks or other primary forms.
-
www.caymshah.in
# 415
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 2. 7202 Ferroalloys. 3. 7203 Ferrous products obtained by direct reduction of iron ore and other spongy ferrous products, in lumps, pellets or similar forms; iron having a minimum purity by weight of 99.94%, in lumps, pellets or similar forms 4. 7204 Ferrous waste and scrap; remelting scrap ingots of iron or steel. 5. 7205 Granules and powders, of pig iron, spiegeleisen, iron or steel. 6. 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203).
28%
www.caymshah.in
# 416
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 7. 7207 Semifinished products of iron or non-alloy steel. 8. 7208 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated. 9. 7209 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (coldreduced), not clad, plated or coated. 10. 7210 Flatrolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated. 11. 7211 Flatrolled products of iron or non-alloy steel, of a width of
28%
www.caymshah.in
# 417
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% less than 600 mm, not clad, plated or coated. 12. 7212 Flatrolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated. 13. 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or nonalloy steel. 14. 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hotextruded, but including those twisted after rolling. 15. 7215 Other bars and rods of iron or non-alloy steel. 16. 7216 Angles, shapes and sections of iron or non-alloy steel.
28%
www.caymshah.in
# 418
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 17. 7217 Wire of iron or non-alloy steel. 18. 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel. 19. 7219 Flatrolled products of stainless steel, of a width of 600 mm or more. 20. 7220 Flatrolled products of stainless steel, of a width of less than 600 mm not further worked than hotrolled 21. 7221 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel. 22. 7222 Other bars and rods of stainless steel; angles, shapes
28%
www.caymshah.in
# 419
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% and sections of stainless steel. 23. 7223 Wire of stainless steel. 24. 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel. 25. 7225 Flatrolled products of other alloy steel, of a width of 600 mm or more of sillicon electrical steel 26. 7226 Flatrolled products of other alloy steel, of a width of less than 600 mm. 27. 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel. 28. 7228 Other bars and rods of other alloy steel; angles,
28%
www.caymshah.in
# 420
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or nonalloy steel. 29. 7229 Wire of other alloy steel. 73.
73 (Articles of iron or steel)
-
-
1. Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners [7310 or 7326] 2. Animal shoe nails [7317] 3. Utensils [7323] 4. Sewing needles [7319] 5. Kerosene burners, kerosene stoves and wood burning stoves of iron or steel [7321] 6. Table or kitchen or other household articles of iron & steel [7323]
All goods not specified 1. Stoves [other than elsewhere kerosene stove and LPG stoves], ranges, 1. 7301 Sheet grates, cookers piling of iron or steel, (including those with whether or not subsidiary boilers for drilled, punched or central heating), made from assembled barbecues, braziers, elements; welded gas-rings, plate angles, shapes and warmers and similar sections, of iron or non-electric domestic steel. appliances, and parts 2. 7302 Railway thereof, of iron or steel or tramway track [7321] construction material 2. Radiators for central of iron or steel, the heating, not following: rails, electrically heated, check-rails and rack and parts thereof, of rails, switch blades, iron or steel; air crossing frogs, point heaters and hot air rods and other distributors (including
www.caymshah.in
# 421
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
crossing pieces, distributors which can sleepers (cross-ties), also distribute fresh or fish-plates, chairs, conditioned air), not chair wedges, sole electrically heated, plates (base plates), incorporating a motorrail clips bedplates, driven fan or blower, ties and other and parts thereof, of material specialized iron or steel [7322] for jointing or fixing 3. Sanitary ware and rails parts thereof of iron 3. 7303 Tubes, and steel [7324] pipes and hollow profiles, of cast iron. 4. 7304 Tubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel. 5. 7305 Other tubes and pipes (for example, welded, riveted or similarly closed), having circular cross‑ sections, the external diameter of which exceeds 406.4 mm, of iron or steel.
www.caymshah.in
# 422
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 6. 7306 Other tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel. 7. 7307 Tube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel. 8. Structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and bridge‑sections, lock‑gates, towers, lattice masts, roofs, roofing frame‑works, doors and windows and their frames and thresholds for doors, and shutters, balustrades, pillars, and columns), of iron or steel; plates, rods,
28%
www.caymshah.in
# 423
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% angles, shapes, section, tubes and the like, prepared for using structures, of iron or steel [other than transmission towers] [7308] 9. Reservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7309] 10. Tanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity
28%
www.caymshah.in
# 424
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment [7310] 11. Chain and parts thereof, of iron or steel falling under 7315 20, 7315 81, 7315, 82, 7315 89, 7315 90 [7315]. 12. 7311 Containers for compressed or liquefied gas, of iron or steel. 13. 7312 Stranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated. 14. 7313 Barbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and
28%
www.caymshah.in
# 425
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% loosely twisted double wire, of a kind used for fencing, of iron or steel. 15. 7314 Cloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel. 16. Anchors, grapnels and parts thereof, of iron or steel [7316] 17. 7317 Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper. 18. 7318 Screws, bolts, nuts, coach
28%
www.caymshah.in
# 426
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% screws, screw hooks, rivets, cotters, cotterpins, washers (including spring washers) and similar articles, of iron or steel. 19. 7319 Sewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included. 20. Springs and leaves for springs, of iron and steel [7320] 21. LPG stoves [7321] 22. 7323 iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.
28%
www.caymshah.in
# 427
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 23. Other cast articles of iron or steel; such as Grinding balls and similar articles for mills, Rudders for ships or boats, Drain covers, Plates and frames for sewage water or similar system [7325] 24. Other articles of iron and steel, forged or stamped, but not further worked; such as Grinding balls and similar articles for mills, articles for automobiles and Earth moving implements, articles of iron or steel Wire, Tyre bead wire rings intended for use in the manufacture of tyres for cycles and cycle-rickshaws, Belt lacing of steel, Belt fasteners for machinery belts,
28%
www.caymshah.in
# 428
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
Brain covers, plates, and frames for sewages, water or similar system, Enamelled iron ware (excluding utensil & sign board), Manufactures of stainless steel (excluding utensils), Articles of clad metal [7326] 74.
74 (Copper and articles thereof)
-
-
1. Utensils [7418] All goods not specified 1. All goods other than 2. Table or kitchen or elsewhere utensils i.e. sanitary other household ware and parts thereof articles of copper 1. 7401 Copper of copper [7418] [7418] mattes; cement 2. Other articles of copper (precipitated copper [including copper). chain and parts thereof 2. 7402 Unrefined under 7419 10 and copper; copper other articles under anodes for 7419 99] but not electrolytic refining. including metal 3. 7403 Refined castings under 7419 copper and copper 91 00 [7419] alloys, unwrought. 4. 7404 Copper waste and scrap.
www.caymshah.in
# 429
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 5. 7405 Master alloys of copper. 6. 7406 Copper powders and flakes. 7. 7407 Copper bars, rods and profiles. 8. 7408 Copper wire 9. 7409 Copper plates, sheets and strip, of a thickness exceeding 0.12.5 mm. 10. Copper foils [7410] 11. 7411 Copper tubes and pipes. 12. 7412 Copper tube or pipe fittings (for example, couplings, elbows, sleeves). 13. Stranded wires and cables [7413] 14. 7414 Blank in Tariff. 15. 7415 Nails, tacks, drawing pins, staples (other than
28%
www.caymshah.in
# 430
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
those of heading 83.05) and similar articles, of copper or of iron or steel with heads of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of copper. 16. 7416, 7417 Blank in Tariff]
75.
75 (Nickel and articles thereof)
-
-
-
All goods 1. 7501 Nickel mattes, nickel oxide sinters and other intermediate products of nickel metallurgy. 2. 7502 Unwrought nickel. 3. 7503 Nickel waste and scrap. 4. 7504 Nickel powders and flakes.
-
www.caymshah.in
# 431
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
5. 7505 Nickel bars, rods, profiles and wire. 6. 7506 Nickel plates, sheets, strip and foil. 7. 7507 Nickel tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves). 8. Other articles of nickel; such as cloth, grill and netting, of nickel Wire, Electroplating anodes of nickel, Blanks ordinarily used for manufacturing tubes & pipes of nickel, Nickel screen, Other articles of nickel and nickel alloy [7508] 76.
76 (Aluminium and articles thereof)
-
-
1. Utensils [7615] All goods not specified 1. Aluminium foil 2. Table or kitchen or elsewhere (whether or not other household printed or backed with articles of aluminium 1. 7601 Aluminium paper, paperboard, [7615] alloys; such as Ingots, plastics or similar
www.caymshah.in
# 432
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
2. 3. 4.
5. 6.
7. 8.
9.
28%
Billets, Wire-bars, backing materials) of a Wire-rods thickness (excluding 7602 Aluminium any backing) not waste and scrap. exceeding 0.2 mm. 7603 Aluminium [7607] powders and flakes. 2. Doors, windows and 7604 Aluminium their frames and bars, rods and thresholds for doors profiles. under 7610 10 00 7605 Aluminium [7610] wire. 3. All goods other than 7606 Aluminium utensils i.e. sanitary plates, sheets and ware and parts thereof strip, of a thickness [7615]. exceeding 0.2 mm. 7608 Aluminium tubes and pipes. 7609 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves). 7610 Aluminium structures (excluding prefabricated buildings of heading 94.06) and parts of structures (for example, bridges and
www.caymshah.in
# 433
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% bridge-sections, towers, lattice masts, roofs, roofing frameworks, balustrades, pillars and columns); aluminium plates. rods, profiles, tubes and the like, prepared for use in structures. 10. Aluminium reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas), of a capacity exceeding 300 l, whether or not lined or heatinsulated, but not fitted with mechanical or thermal equipment [7611] 11. Aluminium casks, drums, cans, boxes, etc. [7612]
28%
www.caymshah.in
# 434
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
12. Aluminium containers for compressed or liquefied gas [7613] 13. Stranded wires and cables [7614] 14. 7616 Other articles of aluminium; such as nails, tacks, staples (other than those of heading 83.05), screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins, washers and similar articles, cloth, grill, netting and fencing, of aluminium Wire. 77. 78.
77 (blank in tariff) 78 (Lead and articles thereof)
-
-
-
All goods 1. 7801 Unwrought lead. 2. 7802 Lead waste and scrap. 3. 7803 Blank in Tariff
-
www.caymshah.in
# 435
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
4. 7804 Lead plates, sheets, strip and foil; lead powders and flakes. 5. 7805 Blank in Tariff. 6. Other articles of lead (including sanitary fixtures and Indian lead seals) [7806] 79.
79 (Zinc and articles thereof)
-
-
-
All goods 1. 7901 Unwrought zinc. 2. 7902 Zinc waste and scrap. 3. 7903 Zinc dust, powders and flakes. 4. 7904 Zinc bars, rods, profiles and wire. 5. 7905 Zinc plates, sheets, strip and foil. 6. Other articles of zinc including sanitary fixtures [7907]
-
80.
80
-
-
-
All goods
-
www.caymshah.in
# 436
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
(Tin and articles thereof)
81.
81 (Other base metals; cermets; articles thereof)
18%
28%
1. 8001Unwrought tin. 1. 8002 Tin waste and scrap. 2. 8003 Tin bars, rods, profiles and wire] 3. Other articles of tin [8007] -
-
-
All goods 1. Other base metals, such as Tungsten, Molybdenum, Tantalum, Magnesium, Cobalt mattes, and other intermediate products of cobalt metallurgy, Bismuth, Cadmium, Titanium, Zirconium, Antimony, Manganese, Beryllium, chromium, germanium, vanadium, gallium, hafnium, indium, niobium (columbium),
-
www.caymshah.in
# 437
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
rhenium and thallium, and cermets, including their waste scrap [other than Articles of other base metals and articles of cermets] [8101 to 8113] 2. Articles of other base metals and articles of cermets (other than waste and scrap) [8110 to 8113] 82.
82 1. Agricultural (Tools, implements implements, manually cutlery, spoons operated or and forks of base animal driven metal; parts [8201] thereof of base 2. Hand tools, metal) such as spades, shovels, mattocks, picks, hoes, forks and rakes; axes, bill hooks and
-
1. Pencil sharpeners and blades thereof [8214] 2. Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor [8211] 3. Paper knives [8114]
All goods not specified 1. Razors and razor elsewhere blades (including razor blade blanks in 1. 8203 Files, strips) [8212] rasps, pliers 2. Other articles of (including cutting cutlery (for example, pliers), pincers, hair clippers, butchers' tweezers, metal or kitchen cleavers, cutting shears, pipechoppers and mincing cutters, bolt croppers, knives,); manicure or perforating punches pedicure sets and and similar hand instruments (including tools. nail files); other than paper knives, pencil
www.caymshah.in
# 438
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil similar hewing tools; secateurs and pruners of any kind; scythes, sickles, hay knives, hedge shears, timber wedges and other tools of a kind used in agriculture, horticulture or forestry [8201].
5%
12%
18% 2. 8204 Handoperated spanners and wrenches (including torque meter wrenches but not including tap wrenches); interchangeable spanner sockets, with or without handles. 3. 8205 Hand tools (including glaziers' diamonds), not elsewhere specified or included; blow lamps; vices, clamps and the like, other than accessories for and parts of, machine-tools or water-jet cutting machines; anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 4. 8206 Tools of two or more of the headings 8202 to
28% sharpeners and blades thereof [8214].
www.caymshah.in
# 439
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 8205, put up in sets for retail sale. 5. 8207Interchangeable tools for hand tools, whether or not power-operated, or for machine-tools (for example, for pressing, stamping, punching, tapping, threading, drilling, boring, broaching, milling, turning or screw driving), including dies for drawing or extruding metal, and rock drilling or earth boring tools 6. 8208 Knives and cutting blades, for machines or for mechanical appliances. 7. 8209 Plates, sticks, tips and the like for tools, unmounted, of cermets.
28%
www.caymshah.in
# 440
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
8. 8210 Handoperated mechanical appliances, weighing 10 kg or less, used in the preparation, conditioning or serving of food or drink. 9. 8213 Scissors, tailors' shears and similar shears, and blades therefor. 10. 8215 Spoons, forks, ladles, skimmers, cakeservers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware. 83.
83 (Miscellaneous articles of base metal)
-
-
-
1. 8301 Padlocks All goods not specified and locks (key, elsewhere combination or 1. 8302 Base metal electrically operated), mountings, fittings of base metal; clasps and similar articles and frames with suitable for furniture, clasps, incorporating doors, staircases, locks, of base metal; windows, blinds, keys for any of the coachwork, saddlery,
www.caymshah.in
# 441
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
2. 3. 4.
5.
28%
foregoing articles, of trunks, chests, caskets base metal. or the like; base metal Bells, gongs and the hat-racks, hat-pegs, like [8306] brackets and similar Flexible tubing of fixtures; castors with base metal [8307] mountings of base Stoppers, caps and metal; automatic door lids (including crown closers of base metal corks, screw caps and 2. 8303 Armoured pouring stoppers), or reinforced safes, capsules for bottles, strong-boxes and threaded bungs, bung doors and safe deposit covers, seals and lockers for strongother packing rooms, cash or deed accessories, of base boxes and the like, of metal [8309] base metal. Wire, rods, tubes, 3. 8304 Filing plates, electrodes and cabinets, card-index similar products, of cabinets, paper trays, base metal or of metal paper rests, pen trays, carbides, coated or office-stamp stands cored with flux and similar office or material, of a kind desk equipment, of used for soldering, base metal, other than brazing, welding or office furniture of deposition of metal or heading 9403. of metal carbides; 4. 8305 Fittings for wire and rods, of loose-leaf binders or agglomerated base files, letter clips, letter
www.caymshah.in
# 442
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% metal powder, used for metal spraying [8311]
28% corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal. 5. 8308 Clasps, frames with clasps, buckles, buckleclasps, hooks, eyes, eyelets and the like, of base metal, of a kind used for clothing or clothing accessories, footwear, jewellery, wrist watches, books, awnings, leather goods, travel goods or saddlery or for other made up articles; tubular or bifurcated rivets, of base metal; beads and spangles, of base metal. 6. 8310 Signplates, name-plates, address-plates and
www.caymshah.in
# 443
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% similar plates, numbers, letters and other symbols, of base metal, excluding those of heading 9405.]
84.
84 1. Handloom (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof)
1. Hand pumps and parts thereof [8413, 8414 90] 2. Solar water heater and system [8419 19] 3. Renewable energy devices & spare parts for their manufacture a) Bio-gas plant b) Solar power based devices c) Solar power generating system d) Wind mills and wind operated electricity generator
1. Nuclear fuel elements [8401] 2. Power driven pumps primarily designed for handling water, namely, centrifugal pumps (horizontal and vertical), deep tube-well turbine pumps, submersible pumps, axial flow and mixed flow vertical pumps [8413] 3. Bicycle pumps, hand pumps etc. [8414 20 10, 8414 20 20 or 8414 90 12]. 4. Milking machines and dairy machinery [8434] 5. Sewing machines [8452]
All goods not specified 1. Spark-ignition elsewhere. reciprocating or rotary internal combustion 1. Nuclear reactors; fuel piston engine [8407] elements (cartridges), 2. Compression-ignition non-irradiated, for internal combustion nuclear reactors; piston engines (diesel machinery and or semi-diesel apparatus for isotopic engines) [8408] separation [8401] 3. Parts suitable for use 2. Steam or other solely or principally vapour generating with the engines of boilers (other than heading 8407 or 8408 central heating hot [8409] water boilers capable 4. Pumps for dispensing also of producing low fuel or lubricants of pressure steam); the type used in filling super-heated water stations or garages boilers [8402] under 8413 11(except 3. Central heating hand pumps under boilers other than 8413 11 10), Fuel, those of heading lubricating or cooling 8402 [8403] medium pumps for
www.caymshah.in
# 444
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% e)
f)
g)
12%
Waste to 6. Composting energy Machines [8479] plants/devices Solar lantern/solar lamp Ocean waves/tidal waves energy devices/plants
18%
28%
4. Auxiliary plant for internal combustion use with boilers of piston engines [under heading 8402 or 8403 8413 30], concrete (for example, pumps [8413 40 00], economisers, superother rotary positive heaters, soot displacement pumps removers, gas [under 8413 60] recoverers); [8413] condensers for steam 5. Air or vacuum pumps, or other vapour air or other gas power units [8404] compressors and fans; 5. Producer gas or water ventilating or gas generators, with recycling hoods or without their incorporating a fan, purifiers; acetylene whether or not fitted gas generators and with filters [8414] similar water process 6. Air-conditioning gas generators, with machines, comprising or without their a motor-driven fan and purifiers [8405] elements for changing 6. Steam turbines and the temperature and other vapour turbines humidity, including [8406] those machines in 7. Hydraulic turbines, which the humidity water wheels, and cannot be separately regulators therefor regulated [8415] [8410] 7. Refrigerators, freezers 8. Turbo-jets, turboand other refrigerating propellers and other or freezing equipment,
www.caymshah.in
# 445
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
gas turbines - turboelectric or other; heat jets [8411] pumps other than air 9. Other engines and conditioning machines motors (Reaction of heading 8415 engines other than [8418] turbo jets, Hydraulic 8. Storage water heaters, power engines and non-electric under motors, Pneumatic 8419 19 (except solar power engines and water heater and motors, other, parts) system), 8419 89 10 [other than wind [Pressure vessels, turbine or engine] reactors, columns or [8412] towers or chemical 10. 8416 Furnace storage tanks] , 8419 burners for liquid 89 20 [ Glass lined fuel, for pulverised equipment], 8419 89 solid fuel or for gas; 30 [Auto claves other mechanical stokers, than for cooking or including their heating food, not mechanical grates, elsewhere specified or mechanical ash included], 8419 89 40 dischargers and [Cooling towers and similar appliances. similar plants for 11. 8417 Industrial or direct cooling (without laboratory furnaces a separating wall) by and ovens, including means of recirculated incinerators, nonwater] , 8419 89 60 [ electric. Plant growth chambers and rooms
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# 446
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
12. 8420 Calendering or and tissue culture other rolling chambers and rooms machines, other than having temperature, for metals or glass, humidity or light and cylinders therefor control], 8419 89 70 [ 13. Centrifuges, Apparatus for rapid including centrifugal heating of semidryers; filtering or conductor devices , purifying machinery apparatus for chemical and apparatus, for or physical vapour liquids or gases deposition on [8421] semiconductor wafers; 14. 8425 Pulley tackle apparatus for chemical and hoists other than vapour deposition on skip hoists; winches LCD substratus] and capstans; jacks [8419] 15. Ship’s derricks; 9. Dish washing cranes including machines, household cable cranes; mobile [8422 11 00] and other lifting frames, [8422 19 00] [8422] straddle carriers and 10. Weighing machinery works trucks fitted (excluding balances of with a crane [8426] a sensitivity of 5 16. 8431 Parts suitable centigrams or better), for use solely or including weight principally with the operated counting or machinery of checking machines; headings 8425 to weighing machine 8430
www.caymshah.in
# 447
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
17. 8435 Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. 18. 8438 Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. 19. 8439 Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. 20. 8440 Bookbinding machinery, including booksewing machines.
weights of all kinds [8423] 11. Fire extinguishers [8424] 12. Fork-lift trucks; other works trucks fitted with lifting or handling equipment [8427] 13. Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics) [8428] 14. Self-propelled bulldozers, angledozers, graders, levellers, scrapers, mechanical shovels, excavators, shovel loaders, tamping machines and road rollers [8429] 15. Other moving, grading, levelling, scraping, excavating, tamping, compacting, extracting or boring
www.caymshah.in
# 448
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
21. 8441 Other machinery, for earth, machinery for minerals or ores; pilemaking up paper drivers and pilepulp, paper or extractors; snowpaperboard, ploughs and snowincluding cutting blowers [8430] machines of all kinds. 16. Printer, photo 22. 8442 Machinery, copying, fax apparatus and machines, ink equipment (other cartridges [8443] than the machines of 17. Household or laundryheadings 8456 to type washing 8465) for preparing machines, including or making plates, machines which both printing components; wash and dry [8450] plates, cylinders and 18. Other office machines lithographic stones, (for example, prepared for printing hectograph or stencil purposes (for duplicating machines, example, planed, addressing machines, grained or polished). automatic banknote 23. 8443 Printing dispensers, coin machinery used for sorting machines, coin printing by means of counting or wrapping plates, cylinders and machines, pencilother printing sharpening machines, components of perforating or stapling heading 84.42; other machines) [other than printers, copying Braille typewriters,
www.caymshah.in
# 449
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
machines and facsimile machines, whether or not combined; parts and accessories thereof. 24. 8444 Machines for extruding, drawing, texturing or cutting man-made textile materials. 25. 8445 Machines for preparing textile fibres; spinning, doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 8446 or 8447 26. 8446 Weaving machines (looms).
electric or nonelectric] [8472] 19. Automatic goodsvending machines (for example, postage stamps, cigarette, food or beverage machines), including money changing machines [8476] 20. Machinery for preparing or making up tobacco, not specified or included elsewhere in this chapter [8478] 21. Passenger boarding bridges of a kind used in airports [8479 71 00] and other [8479 79 00]. 22. Transmission shafts (including cam shafts and crank shafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear
www.caymshah.in
# 450
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
27. 8447 Knitting boxes and other speed machines, stitchchangers, including bonding machines torque converters; and machines for flywheels and pulleys, making gimped yarn, including pulley tulle, lace, blocks; clutches and embroidery, shaft couplings trimmings, braid or (including universal net and machines for joints) [8483] tufting. 23. Gaskets and similar 28. 8448 Auxiliary joints of metal machinery for use sheeting combined with machines of with other material or heading 84.44, 84.45, of two or more layers 84.46 or 84.47 (for of metal; sets or example, dobbies, assortments of gaskets Jacquards, automatic and similar joints, stop motions, shuttle dissimilar in changing composition, put up in mechanisms); parts pouches, envelopes or and accessories similar packings; suitable for use solely mechanical seals or principally with [8484] the machines of this heading or of heading 8444, 8445,8446 or 8447 (for example, spindles and spindles flyers, card clothing,
www.caymshah.in
# 451
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% combs, extruding nipples, shuttles, healds and heald frames, hosiery needles) 29. 8449 Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. 30. 8451 Machinery (other than machines of heading 8450) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste
28%
www.caymshah.in
# 452
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% to the base fabric or other support used in the manufacture of floor covering such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. 31. 8453 to 8471. 32. Braille typewriters, electric or nonelectric [8472] 33. 8473 to 8475, 8477 all goods 34. 8479 Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter [other than Passenger boarding bridges of a kind used in airports (8479 71 00) and other (8479 79 00)]. 35. 8480 to 8482.
28%
www.caymshah.in
# 453
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% 36. 8485 – Blank in Tariff 37. 8486 Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9 (C) to this Chapter; parts and accessories. 38. Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features not specified or included elsewhere in this chapter [8487]
28%
www.caymshah.in
# 454
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. Chapter No. 85. 85 (Electrical machinery and equipment and parts thereof; sound recorders and re-producers, television image and sound recorders and reproducers, and parts and accessories of such articles)
Nil -
5%
12%
1. Renewable energy 1. Telephones for devices & spare cellular networks or parts for their for other wireless manufacture networks [8517] and a) Bio-gas plant parts for their b) Solar power manufacture. based devices c) Solar power generating system d) Wind mills and wind operated electricity generator e) Waste to energy plants/devices f) Solar lantern/solar lamp g) Ocean waves/tidal waves energy devices/plants
18%
28%
All goods not specified 1. Static converters (for elsewhere. example, rectifiers) and inductors [8504] 1. Electric motors and 2. Primary cells and generators (excluding primary batteries generating sets) [8506] [8501] 3. Electric accumulators, 2. Electric generating including separators sets and rotary therefor, whether or converters [8502] not rectangular 3. Parts suitable for use (including square) solely or principally [8507] with the machines of 4. Vacuum cleaners heading 8502 [8503] [8508] 4. 8505 Electro- 5. Electro-mechanical magnets; permanent domestic appliances, magnets and articles with self-contained intended to become electric motor, other permanent magnets than vacuum cleaners after magnetisation; of heading 8508 electro-magnetic or [8509] permanent magnet 6. Shavers, hair clippers chucks, clamps and and hair-removing similar holding appliances, with selfdevices; electrocontained electric magnetic couplings, motor [8510] clutches and brakes; 7. Electrical ignition or electro-magnetic starting equipment of lifting heads. a kind used for spark-
www.caymshah.in
# 455
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
5. Industrial or ignition or laboratory electric compression-ignition furnaces and ovens internal combustion (including those engines (for example, functioning by ignition magnetos, induction or magneto-dynamos, dielectric loss); other ignition coils, industrial or sparking plugs and laboratory equipment glow plugs, starter for the heat treatment motors); generators of materials by (for example, induction or dynamos, alternators) dielectric loss [8514] and cut-outs of a kind 6. Electric (including used in conjunction electrically heated with such engines gas), laser or other [8511] light or photo beam, 8. Electrical lighting or ultrasonic, electron signalling equipment beam, magnetic pulse (excluding articles of or plasma arc heading 8539), soldering, brazing or windscreen wipers, welding machines defrosters and and apparatus, demisters, of a kind whether or not used for cycles or capable of cutting; motor vehicles [8512] electric machines and 9. Portable electric lamps apparatus for hot designed to function spraying of metals or by their own source of cermets [8515] energy (for example,
www.caymshah.in
# 456
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
7. 8517 Telephone dry batteries, sets; other apparatus accumulators, for the transmission magnetos), other than or reception of voice, lighting equipment of images or other data, heading 8512 [8513] including apparatus 10. Electric instantaneous for communication in or storage water a wired or wireless heaters and immersion network (such as a heaters; electric space local or wide area heating apparatus and network), other than soil heating apparatus; transmission or electrothermic hairreception apparatus dressing apparatus (for of heading 8443, example, hair dryers, 8525, 8527 or 8528 . hair curlers, curling 8. 8518 Microphones tong heaters) and hand and stands therefor. dryers; electric 9. 8523 Discs, tapes, smoothing irons; other solid-state nonelectro-thermic volatile storage appliances of a kind devices, "smart used for domestic cards" and other purposes; electric media for the heating resistors, other recording of sound or than those of heading of other phenomena, 8545 [8516] whether or not 11. ISDN System[8517 69 recorded, including 10], ISDN Terminal matrices and masters Adaptor [8517 69 20], for the production of
www.caymshah.in
# 457
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
discs, but excluding products of Chapter 37. 10. 8524 – Blank in Tariff 11. 8532 Electrical capacitors 12. 8533 Electrical resistors. 13. 8534 Printed Circuits 14. Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts [8535] 15. 8538 Parts suitable for use solely or principally with the
X 25 Pads[8517 69 40] [8517] 12. Single loudspeakers, mounted in their enclosures [8518 21 00], Audio-frequency electric amplifiers [8518 40 00], Electric sound amplifier sets [8518 50 00], Parts [8518 90 00] [8518] 13. Sound recording or reproducing apparatus [8519] 14. Video recording or reproducing apparatus, whether or not incorporating a video tuner [8521] 15. Parts and accessories suitable for use solely or principally with the apparatus of headings 8519 or 8521 [8522] 16. Transmission apparatus for radiobroadcasting or television, whether or not incorporating
www.caymshah.in
# 458
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
apparatus of heading reception apparatus or 8535, 8536 or 8537. sound recording or 16. 8540 Thermionic, reproducing cold cathode or apparatus; television photo-cathode valves cameras, digital and tubes (for cameras and video example, vacuum or cameras recorders vapour or gas filled [8525] valves and tubes, 17. Radar apparatus, radio mercury arc navigational aid rectifying valves and apparatus and radio tubes, cathode-ray remote control tubes, television apparatus [8526] camera tubes). 18. Reception apparatus 17. 8541 Diodes, for radiotransistors and broadcasting, whether similar semior not combined, in the conductor devices; same housing, with photosensitive semisound recording or conductor devices; reproducing apparatus including photo or a clock [8527] voltaic cells, whether 19. Monitors and or not assembled in projectors, not modules or made up incorporating into panels; lighttelevision reception emitting diodes apparatus; reception (led); mounted piezoapparatus for electric crystals”; television, whether or not incorporating
www.caymshah.in
# 459
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
18. 8542 Electronic radio-broadcast integrated circuits. receiver or sound or 19. 8543 Electrical video recording or machines and reproducing apparatus apparatus, having [8528] individual functions, 20. Parts suitable for use not specified or solely or principally included elsewhere in with the apparatus of this Chapter. headings 8525 to 8528 20. 8546 Electrical [8529] insulators of any 21. Electrical signalling, material. safety or traffic 21. 8548 Waste and scrap control equipment for of primary cells, railways, tramways, primary batteries and roads, inland electric waterways, parking accumulators; spent facilities, port primary cells, spent installations or primary batteries and airfields (other than spent electric those of heading 8608) accumulators; [8530] electrical parts of 22. Electric sound or machinery or visual signalling apparatus, not apparatus (for specified or included example, bells, sirens, elsewhere in this indicator panels, Chapter. burglar or fire alarms), other than those of
www.caymshah.in
# 460
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% heading 8512 or 8530 [8531] 23. Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders, and other connectors, junction boxes), for a voltage not exceeding 1,000 volts : connectors for optical fibres optical fibres, bundles or cables [8536] 24. Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 8535 or 8536, for electric control or the distribution of
www.caymshah.in
# 461
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% electricity, including those incorporating instruments or apparatus of chapter 90, and numerical control apparatus, other than switching apparatus of heading 8517 [8537] 25. Electric filament or discharge lamps, including sealed beam lamp units and ultraviolet or infra-red lamps; arclamps [8539] 26. Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543] 27. Insulated wire, cable All goods [8544] 28. Brushes under 8545 20 00 and goods under 8545 (including arc lamp carbon and battery carbon) [8545]
www.caymshah.in
# 462
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
86.
Chapter
86 [Railway or tramway locomotives, rolling-stocks and parts thereof; railway or tramway track fixtures and
Nil
-
5%
All goods not specified elsewhere, [5% with no refund of ITC accumulation] 1. 8601 Rail locomotives powered from an external source of
12%
-
18%
1. Refrigerated containers [8609] 2. Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or
28% 29. Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for the purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material [8547] -
www.caymshah.in
# 463
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds]
Nil
5% electricity or by electric accumulators. 2. 8602 Other rail locomotives; locomotive tenders; such as Dieselelectric locomotives, Steam locomotives and tenders thereof. 3. 8603 Selfpropelled railway or tramway coaches, vans and trucks, other than those of heading 8604. 4. 8604 Railway or tramway maintenance or service vehicles, whether or not selfpropelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
12%
18% more modes transport [8609]
28% of
www.caymshah.in
# 464
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5% 5. 8605 Railway or tramway passenger coaches, not selfpropelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not selfpropelled (excluding those of heading 8604). 6. 8606 Railway or tramway goods vans and wagons, not self-propelled. 7. 8607 Parts of railway or tramway locomotives or rolling-stock; such as Bogies, bisselbogies, axles and wheels, and parts thereof. 8. 8608 Railway or tramway track fixtures and fittings; mechanical (including electro-
12%
18%
28%
www.caymshah.in
# 465
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. 87.
87 (Vehicles other than railway or tramway rollingstocks, and parts and accessories thereof)
-
1. 8713 Carriages for 1. Tractors (except road 1. Cars for physically disabled persons, tractors for semihandicapped persons whether or not trailers of engine [8703] motorised or capacity more than 2. Refrigerated motor otherwise 1800 cc) [8701] vehicles [8704] mechanically 2. Electrically operated propelled. vehicles, including two and three wheeled electric motor vehicles. 3. Bicycles and other cycles (including delivery tricycles), not motorised [8712], 4. Parts and accessories of bicycles and other
All goods not specified elsewhere. 1. 8702 Motor vehicles for the transport of ten or more persons, including the driver. 2. 8703 Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing
www.caymshah.in
# 466
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% cycles (including delivery tricycles), not motorised, of 8712 [8714] 5. Self-loading or selfunloading trailers for agricultural purposes [87162000] 6. Hand propelled vehicles (e.g. hand carts, rickshaws and the like); animal drawn vehicles [8716 80]
18%
28% cars [other than Cars for physically handicapped persons]. 3. 8704 Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]. 4. 8705 Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological unit) 5. 8706 Chassis fitted with engines, for the motor vehicles of
www.caymshah.in
# 467
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
6.
7.
8.
9.
headings 8701 to 8705. 8707 Bodies (including cabs), for the motor vehicles of headings 8701 to 8705. 8708 Parts and accessories of the motor vehicles of headings 8701 to 8705. 8709 Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. 8710 Tanks and other armoured
www.caymshah.in
# 468
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. 10. 8711 Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without sidecars; side-cars. 11. 8714 Parts and accessories of vehicles of headings 8711 and 8713. 12. 8715 Baby carriages and parts thereof. 13. 8716 Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or selfunloading trailers for agricultural purposes, and Hand propelled vehicles (e.g. hand
www.caymshah.in
# 469
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% carts, rickshaws and the like); animal drawn vehicles]
88.
88 1. Spacecraft 1. 8802 - Other aircraft (Aircraft; (including (for example, spacecraft and satellites) and helicopters, parts thereof) suborbital and aeroplanes), other spacecraft than those for launch vehicles personal use [8802 60 00] 2. 8803 – Parts of 2. 8803 – Parts of goods of heading goods of 8802 heading 8801
-
1. Balloons and All goods not specified dirigibles, gliders and elsewhere. other non-powered aircraft [8801]. 1. 8802 – Aircrafts for 2. Parachutes (including personal use dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto and parts thereof [8804]. 3. Aircraft launching gear, deck arrestor or similar gear; ground flying trainers and parts thereof [8805]
89.
89 (Ships, boats and floating structures)
-
1. Vessels and other 1. Yachts and other floating structures for vessels for pleasure or breaking up sports; rowing boats [89080000] and canoes [8903] including floating structure used for casinos etc.
-
All goods not specified elsewhere. 1. 8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges
www.caymshah.in
# 470
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
2.
3. 4.
5.
and similar vessels for the transport of persons or goods. 8902 Fishing vessels; factory ships and other vessels for processing or preserving fishery products. 8904 Tugs and pusher craft. 8905 Lightvessels, fire-floats, dredgers, floating cranes and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. 8906 Other vessels, including warships and
12%
18%
28%
www.caymshah.in
# 471
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
lifeboats other than rowing boats. 6. 8907 Other floating structures (for example, rafts, tanks, coffer-dams, landing-stages, buoys and beacons). 7. Any chapter – parts of goods of headings 8901, 8902, 8904, 8905, 8906, 8907 90.
90 1. Hearing (Optical, [9021]. photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof)
aids 1. Coronary stents and coronary stent systems for use with cardiac catheters. 2. Artificial kidney 3. Disposable sterilized dialyzer or microbarrier of artificial kidney 4. Parts of the following goods, namely:(i) Crutches; (ii) Wheel chairs; (iii) Walking frames; (iv) Tricycles; (v)
1. Spectacle lenses, 1. [9001] Optical 1. [9004] Goggles (other contact lens [9001] than corrective. fibres and optical 2. Blood glucose fibre bundles; 2. [9005] Binoculars, monitoring system optical fibre cables monoculars, other (Glucometer) and other than those of optical telescopes, and test strips. heading 8544; sheets mountings therefor; 3. Patent Ductus and plates of other astronomical Arteriousus. polarising material; instruments and 4. Mathematical prisms, mirrors and mountings therefor, calculating other optical but not including instruments and elements, of any instruments for radiopantographs [9017]. material, unmounted, astronomy. 5. Drawing other than such 3. [9006] Photographic instruments, Other elements of glass not (other than drawing and marking optically worked cinematographic) cameras; photographic
www.caymshah.in
# 472
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
Braillers; and (vi) out instruments Artificial limbs [9017]. 5. Assistive devices, 6. Instruments and rehabilitation aids appliances used in and other goods for medical, surgical, disabled, specified in dental or veterinary sciences, including List 32 appended to scintigraphic notification apparatus, other No.12/2012Customs, dated the electro-medical 17th March, 2012 . apparatus and sighttesting instruments [9018]. 7. Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus [9019]. 8. Other breathing appliances and gas masks, excluding
18% 2. [9002] Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. 3. [9003] Frames and mountings for spectacles, goggles or the like, and parts thereof. 4. [9004] Spectacles, and the like, corrective, protective or other and goggles, corrective. 5. 9024 Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical
28%
4.
5.
6. 7.
flashlight apparatus and flashbulbs other than discharge lamps of heading 8539. [9007] Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. [9008] Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. 9009 – Blank in Tariff [9010] Apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere in this
www.caymshah.in
# 473
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
protective masks properties of Chapter; having neither materials (for negatoscopes; mechanical parts nor example, metals, projection screens. replaceable filters wood, textiles, paper, 8. [9011] Compound [9020]. plastics). optical microscopes, 9. Orthopaedic 6. 9025 Hydrometers including those for appliances, including and similar floating photomicrography crutches, surgical instruments, cinephotomicrography belts and trusses; thermometers, or microprojection. splints and other pyrometers, 9. [9012] Microscopes fracture appliances; barometers, other than optical artificial parts of the hygrometers and microscopes; body; hearing aids psychrometers, diffraction apparatus. and other appliances recording or not, and 10. [9013] Liquid which are worn or any combination of crystal devices not carried, or implanted these instruments. constituting articles in the body, to 7. 9026 provided for more compensate for a Instruments and specifically in other defect or disability apparatus for headings; lasers, other [9021]. measuring or than laser diodes; 10. Apparatus based on checking the flow, other optical the use of X-rays or level, pressure or appliances and of alpha, beta or other variables of instruments, not gamma radiations, liquids or gases (for specified or included example, flow elsewhere in this for medical, meters, level gauges, Chapter. surgical, dental or manometers, heat 11. [9014] Direction veterinary uses, including meters), excluding finding compasses; radiography or instruments and other navigational
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# 474
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
radiotherapy apparatus of heading instruments and apparatus, X-ray 9014, 9015, 9028 or appliances. tubes and other X9032 12. [9015] Surveying ray generators, high 8. 9027 (including photogrammetrical tension generators, Instruments and surveying), control panels and apparatus for hydrographic, desks, screens, physical or chemical oceanographic, examinations or analysis (for hydrological, treatment tables, example, meteorological or chairs and the light polarimeters, geophysical [9022]. refractometers, instruments and spectrometers, gas or appliances, excluding smoke analysis compasses; apparatus); rangefinders. instruments and apparatus for 13. [9016] Balances of a sensitivity of 5 cg or measuring or better, with or without checking viscosity, weights. porosity, expansion, 14. [9017] Instruments for surface tension or the measuring length, for like; instruments and use in the hand (for appratus for example, measuring measuring or rods and tapes, checking quantities micrometers, of heat, sound or light callipers), not (including exposure specified or included meters); microtomes elsewhere in the 9. 9028 Gas, chapter. liquid or electricity
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# 475
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
supply or production 15. 9022 Apparatus based meters, including on the use of X-rays or calibrating meters of alpha, beta or therefor. gamma radiations, for 10. 9029 Revolution other than medical, counters, production surgical, dental or counters, taximeters, veterinary uses, mileometers, including radiography pedometers and the or radiotherapy like; speed indicators apparatus, X-ray tubes and tachometers, and other X-ray other than those of generators, high heading 9014 or tension generators, 9015; stroboscopes. control panels and 11. 9030 Oscilloscopes, desks, screens, spectrum analysers examinations or and other instruments treatment tables, and apparatus for chairs and the light. measuring or 16. 9023 Instruments, checking electrical apparatus and models, quantities, excluding designed for meters of heading demonstrational 90.28; instruments purposes (for and apparatus for example, in education measuring or or exhibitions), detecting alpha, beta, unsuitable for other uses. gamma, X‑ray, cosmic or other ionising radiatioin
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# 476
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
91.
Chapter
91 (Clocks and watches and parts thereof)
Nil
-
5%
-
12%
18%
28%
12. 9031 Measuring or checking instruments, appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. 13. 9033 Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. 1. Braille watches 1. 9103 Clocks All goods not specified [9101, 9102] with watch elsewhere. movements, excluding clocks of 1. 9101 Wristheading 9104. watches, pocket2. 9105 Other watches and other clocks watches, including 3. 9109 Clock stop-watches, with movements, case of precious metal
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# 477
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% complete and assembled. 4. 9114 Other clock parts].
28%
2.
3.
4.
5.
or of metal clad with precious metal 9102 Wristwatches, pocketwatches and other watches, including stop watches, other than those of heading 9101 9104 Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels 9106 Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movement or with synchronous motor (for example, timeregisters, timerecorders) 9107 Time switches with clock or
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# 478
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% watch movement or with synchronous motor 6. 9108 Watch movements, complete and assembled 7. 9110 Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements 8. 9111 Watch cases and parts thereof 9. 9112 Clock cases and cases of a similar type for other goods of this chapter, and parts thereof 10. 9113 Watch straps, watch bands and watch bracelets, and parts thereof
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# 479
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% 11. 9114 Other watch parts].
92.
92 1. Indigenous (Musical handmade instruments; parts musical and accessories instruments of such articles)
-
-
-
Al goods not specified elsewhere. 1. 9201 Pianos, including automatic pianos; harpsi-chords and other keyboard stringed instruments 2. 9202 Other string musical instruments (for example, guitars, violins, harps). 3. 9203, 9204 – Blank in Tariff. 4. 9205 Wind musical instruments (for example, keyboard pipe organs, accordions, clarinets, trumpets, bagpipes), other than fairground organs and mechanical street organs 5. 9206 Percussion musical instruments
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# 480
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% (for example, drums, xylophones, cymbols, castanets, maracas) 6. 9207 Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions) 7. 9208 Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments 8. 9209 Parts (for example, mechanisms for musical boxes) and accessories (for example, cards, discs
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# 481
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds.]
93.
93 (Arms and ammunition; parts and accessories thereof)
-
-
-
All goods not specified 1. 9302 Revolvers and elsewhere pistols, other than 1. Military weapons those of heading 9303 or 9304. other than revolvers, pistols [9301]. 2. 9303 Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzleloading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition,
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# 482
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
3.
4.
5.
6.
captive-bolt humane killers, line-throwing guns) 9304 Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 9307. 9305 Parts and accessories of articles of headings 9301 to 9304. 9306 Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. 9307 Swords, cut lasses, bayonets, lances and similar arms and parts
28%
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# 483
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
thereof and scabbards and sheaths therefor. 94.
94 (Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings)
-
1. Kerosene pressure 1. Hurricane lanterns, 1. Medical, surgical, lantern [9405 50 31] Kerosene lamp/ dental or veterinary 2. Parts of kerosene lantern, petromax, furniture (for pressure lanterns glass chimney, example, operating including gas accessories & tables, examination mantles [9405 91 00, components thereof tables, hospital beds 9405 92 00 or 9405 [9405, 9405 50 31]. with mechanical 99 00] 2. LED lights or fittings, dentists' fixtures including chairs); barbers' LED lamps [9405]. chairs and similar 3. LED (light emitting chairs, having diode) driver and rotating as well as MCPCB (Metal Core both reclining and Printed Circuit elevating Board) [9405]. movements; parts of 4. Coir products the foregoing articles [except coir [9402]. mattresses] [9404]. 2. Coir mattresses, 5. Products wholly cotton pillows, made of quilted mattress and quilts textile materials [9404]. [9404]. 3. 9406 Prefabricated buildings.
All goods not specified elsewhere. 1. 9401 Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof. 2. 9403 Other furniture and parts thereof 3. 9404 Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.
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# 484
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% 4. 9405 Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated nameplates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.
95.
95 (Toys, games and sports requisites; parts and accessories thereof)
-
-
1. Sports goods other 1. Electronic Toys like than articles and tricycles, scooters, equipments for pedal cars etc. general physical (including parts and exercise [9506] accessories thereof) 2. Toys like tricycles, [9503]. scooters, pedal cars etc. (including parts and accessories thereof) [other than electronic toys] [9503].
All goods not specified elsewhere. 1. 9501, 9502 – Balnk in Tariff. 2. 9504 Video games consoles and Machines 3. 9505 Festive, carnival or other entertainment articles, including
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# 485
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% 3. Fishing rods, fishing hooks, and other line fishing tackle; fish landing nets, etc. [9507 all goods].
96.
96 (Miscellaneous manufactured articles)
18%
28% conjuring tricks and novelty jokes 4. 9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools 5. 9508 Roundabouts, swings, shooting galleries and other fairground amusements; [other than travelling circuses and travelling menageries].
1. Slate pencils 1. Broomsticks and 1. Combs, hair pins 1. Buttons, of plastics All goods not specified [9609] and Muddhas made of [9615 all goods] not covered with the elsewhere. chalk sticks. sarkanda, phool 2. Pens [other than textile material, of 2. Slates [9610 00 bahari jhadoo (9603 Fountain pens, base metals, buttons 1. 9601 Worked ivory, 00] 10 00)] stylograph pens] of coconut shell, bone, tortoise-shell, [9608]. button blanks [9606 horn, antlers, coral,
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# 486
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
3. Pencils, crayons, 21 00, 9606 22 00, mother-of-pearl and pastels, drawing 9606 29, 9606 30]. other animal carving charcoals, writing or 2. 9603 Brushes material, and articles drawing chalks and (including brushes of these materials tailor’s chalk [9609]. constituting parts of (including articles 4. Sanitary towels, machines, appliances obtained by moulding) tampons, sanitary or vehicles), 2. 9602 Worked napkins, clinical handoperated vegetable or mineral diapers [9619 all mechanical floor carving material and goods]. sweepers, not articles of these motorised, mops and materials moulded or feather dusters; carved articles of wax, prepared knots and of stearin, of natural tufts for broom or gums or natural resins brush making; paint or of modelling pastes, pads and rollers; and other moulded or squeegees (other than carved articles, not roller squeegees) elsewhere specified or 3. 9604 Hand included; worked, sieves and hand unhardened gelatin riddles (except gelatin of 4. 9605 Travel heading 3503) and sets for personal articles of unhardened toilet, sewing or shoe gelatin or clothes cleaning 3. 9611 Date, 5. 9607 Slide fasteners sealing or numbering and parts thereof. stamps, and the like (including devices for printing or embossing
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# 487
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
6. 9608 Fountain pens, labels), designed for stylograph pens and operating in the hand; other pens hand-operated 7. 9610 00 00 Boards, composing sticks and with writing or hand printing sets drawing surface, incorporating such whether or not composing sticks framed. 4. 9613 Cigarette lighters 8. 9612 Typewriter or and other lighters, similar ribbons, inked whether or not or otherwise prepared mechanical or for giving electrical, and parts impressions, whether thereof other than or not on spools or in flints and wicks cartridges; ink-pads, 5. 9614 Smoking pipes whether or not inked, (including pipe bowls) with or without and cigar or cigarette boxes. holders, and parts 9. 9620 00 00 thereof Monopods, bipods, 6. 9616 Scent tripods and similar sprays and similar articles. toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toilet preparations
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# 488
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28% 7. 9617 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof other than glass inners 8. 9618 Tailors' dummies and other lay figures; automata and other animated displays, used for shop window dressing.
97.
97 (Works of art, collectors' piece and antiques)
-
-
All goods. 1. 9701 Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than handpainted or handdecorated manufactured articles; collages and similar decorative plaques.
-
-
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# 489
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12% 2. 9702 Original engravings, prints and lithographs. 3. 9703 Original sculptures and statuary, in any material. 4. 9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postal stationery (stamped paper), and the like, used or unused, other than those of heading 4907. 5. 9705 Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archaeological, palaeontological, ethnographic or numismatic interest.
18%
28%
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# 490
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
6. 9706 Antiques of an age exceeding one hundred years.] 98.
98 9803 – Passenger 1. 9804 Specified 1. 9804 Other Drugs All goods. 1. 9804 All dutiable (Project imports, baggage Drugs and medicines and medicines articles intended for laboratory [i.e. List, 1 of intended for personal 1. 9801 All items of personal use chemicals, notification use. machinery including passengers’ No.12/2012-Central prime movers, baggage, Excise, dated instruments, personal 17.03.2012 and List apparatus and importation, ship 3, 4 of notification appliances, control stores) No.12/2012gear and transmission Customs, dated equipment, auxiliary 17.03.2012] equipment (including intended for those required for personal use. research and development purposes, testing and quality control), as well as all components (whether finished or not) or raw materials for the manufacture of the aforesaid items and their components, required for the initial setting up of a unit, or
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# 491
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18% the substantial expansion of an existing unit, of a specified: industrial plant, (2) irrigation project, (3) power project, (4) mining project, (5) project for the exploration for oil or other minerals, and (6) such other projects as the Central Government may, having regard to the economic development of the country notify in the Official Gazette in this behalf; and spare parts, other raw materials (including semi-finished materials of consumable stores) not exceeding 10% of the value of the ods specified above, provided that such
28%
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# 492
GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Chapter
Nil
5%
12%
18%
28%
spare parts, raw materials or consumable stores are essential for the maintenance of the plant or project mentioned in (1) to (6) above. 2. 9802 – Laboratory chemicals
Note: The rate structure for the following commodities is yet to be decided: 1. Biri wrapper leaves (tendu patta) – Ch. 14 2. Biscuits – Ch.19 3. Biris – Ch. 24 4. Textiles – Ch. 50 to 63 5. Footwear – Ch. 64 6. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin – Ch. 71 7. Power driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry and parts thereof [8432, 8433, 8436 and 8437]
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# 493
GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] The fitment of rates of goods were discussed today during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the rates of GST Compensation Cess to be levied on certain goods. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes.
S. No.
Tariff item, heading, subheading, Chapter, of goods or service, as the case may be (1) (2) (3) 1. Pan Masala 2106 90 20 2202 10 Aerated waters, containing added sugar or other sweetening matter or flavoured 2. Aerated waters 2202 10 10 3. Lemonade 2202 10 20 4. Others 2202 10 90 24 Tobacco and Tobacco Products 5. Unmanufactured tobacco (without lime tube) – 2401 bearing a brand name 6. Unmanufactured tobacco (with lime tube) – 2401 bearing a brand name 7. Tobacco refuse, bearing a brand name 2401 30 00 8. Chewing tobacco (without lime tube) 2403 99 10 9. Chewing tobacco (with lime tube) 2403 99 10 10. Filter khaini 2403 99 10 11. Jarda scented tobacco 2403 99 30 12. Pan masala containing tobacco ‘Gutkha’ 2403 99 90 Cigarettes 13. Non- filter 14. 2402 20 10 Not exceeding 65 mm 15. 16. 17. 18.
Description of supply
Exceeding 65 mm but not 70 mm
2402 20 20
Rate for GST Compensation Cess
(4) 60%
12% 12% 12% 71% 65% 61% 160% 142% 160% 160% 204%
5% + Rs.1591 per thousand 5% + Rs.2876 per thousand
Filter Not exceeding 65 mm Exceeding 65 mm but not 70 mm
2402 20 30 2402 20 40
5% + Rs.1591 per thousand 5% + Rs.2126 per thousand
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# 494
GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Description of supply
(1) 19.
(2)
20.
Exceeding 70 mm but not 75 mm Others
Tariff item, heading, subheading, Chapter, of goods or service, as the case may be (3) 2402 20 50 2402 20 90
Rate for GST Compensation Cess
(4) 5% + Rs.2876 per thousand 5% + Rs.4170 per thousand
Other tobacco products 21. Cigar and cheroots
2402 10 10
22.
Cigarillos
2402 10 20
23.
Cigarettes of tobacco substitutes
2402 90 10
24.
Cigarillos of tobacco substitutes
2402 90 20
25.
Other
2402 90 90
26.
'Hookah' or 'gudaku' tobacco tobacco bearing a brand name Tobacco used for smoking 'hookah'or 'chilam' commonly known as 'hookah' tobacco or 'gudaku' Other smoking tobacco not bearing a brand name. Smoking mixtures for pipes and cigarettes Other smoking tobacco bearing a brand name Other smoking tobacco not bearing a brand name “Homogenised” or “reconstituted” tobacco, bearing a brand name Preparations containing chewing tobacco Snuff Preparations containing snuff Tobacco extracts and essence bearing a brand name
2403 11 00
21% or Rs. 4170 per thousand, whichever is higher 21% or Rs. 4170 per thousand, whichever is higher Rs.4006 per thousand 12.5% or Rs. 4,006 per thousand whichever is higher 12.5% or Rs. 4,006 per thousand whichever is higher 72%
2403 11 00
17%
2403 11 90 2403 19 10 2403 19 90 2403 19 90 2403 91 00
11% 290% 49% 57% 72%
2403 99 20 2403 99 40 2403 99 50 2403 99 60
72% 72% 72% 72%
27. 28. 29. 30. 31. 32. 33. 34. 35. 36.
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# 495
GST Compensation Cess Rates for different supplies [As per discussions in the GST Council Meeting held on 18th May, 2017] S. No.
Description of supply
Tariff item, heading, subheading, Chapter, of goods or service, as the case may be (1) (2) (3) 37. Tobacco extracts and essence not bearing a brand 2403 99 60 name 38. Cut tobacco 2403 99 70 39. All goods, other than pan masala containing 2403 99 90 tobacco 'gutkha', bearing a brand name 40. All goods, other than pan masala containing 2403 99 90 tobacco 'gutkha', not bearing a brand name Others 41. Coal; briquettes, ovoids and similar solid fuels 2701 manufactured from coal. 42. Lignite, whether or not agglomerated, excluding 2702 jet 43. Peat (including peat litter), whether or not 2703 agglomerated Motor Vehicles 44. Motor vehicles (10
1500 cc) 8703 49. Sports Utility Vehicles (length > 4m ; engine > 8703 1500 cc; ground clearance > 170 mm) 50. Mid Segment Hybrid Cars (engine < 1500 cc) 8703 51. Hybrid motor vehicles > 1500 cc 8703 52. Hydrogen vehicles based on fuel cell tech > 4m 8703 53. Motorcycles (engine > 350 cc) 8711 54. Aircrafts for personal use. 8802 55. Yacht and other vessels for pleasure or sports 8903
*****
Rate for GST Compensation Cess
(4) 65% 20% 96% 89%
Rs.400 per tonne Rs.400 per tonne Rs.400 per tonne
15% 1% 3% 15% 15% 15% 15% 15% 15% 3% 3% 3%
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# 496
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 18th May, 2017]
I. 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 brand name [2202 90 90]”. (ii) In 12% rate column, in the entry “Fruit pulp or fruit juice based drinks [2202 90 30]”, tariff item 2202 90 30 may be read as 2202 90 20. 2. In S.No.85, in the 28% rate column, the entry “Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter [8543]” may be omitted. “8543 Electrical machines and apparatus having individual functions, not specified or included elsewhere in this chapter” is already covered in the 18% rate column. 3. In the footnote below the Table which gives the list of goods for which the GST rates are yet to be decided by the GST Council, the following entries may be added: (i) Cereals and flour put up in unit container and bearing a registered brand name. (ii) Puja samagri including havan samagri will be under Nil category. However, the exact formulation for the same is yet to be finalised. *****
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ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017]
The following amendments / additions are required to be made to the aforesaid document: 1. In Chapter 15, in the 18% rate column, the part entry from 1517 relating to edible mixtures of vegetable fats or oils, that is “edible mixtures or preparations of vegetable fats or vegetable oils or of fractions of different vegetable fats or vegetable oils of this Chapter, other than edible fats or oils or their fractions of heading 1516 [1517]” may be shifted to the 5% rate column [wherein all vegetable fats and vegetable oils at 5%]. [This will ensure that mixtures of two or more varieties of edible vegetable oils fall at 5%.] 2. In Chapter 29, in the 18% rate column, after the entry No 39 the following entries shall be inserted, (i) “40 - 2939 Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives (ii) 41 - 2940 Sugars, chemically pure, other than sucrose, lactose, maltose, glucose and fructose; sugar ethers, sugar acetals and sugar esters, and their salts, other than products of headings 2937, 2938 or 2939 (iii) 42 - 2941 Antibiotics (iv) 43 - 2942 Other organic compounds” All goods falling under chapter 29 [organic chemicals, being intermediates] are at 18% [These were omissions] 3. In Chapter 31, in the 5% rate column, the entries “3101 Organic manure put up in unit containers and bearing a brand name” may be added. [3101 Organic manure other than put up in unit containers and bearing a brand name is at Nil]. [This was an omission.] 4. In Chapter 34, in the 28% rate column, the entry “3404 Artificial waxes and prepared waxes” may be omitted. These goods [being in the nature of intermediates] are covered in the 18% rate column. [By mistake it was appearing in 28% also.] 5. In Chapter 38, in the 18% rate column, for the entry No 18 the entry “3823 Industrial monocarboxylic fatty acids; acid oils from refining; industrial fatty alcohols” shall be substituted. [There is typographical error in the description.] 6. In Chapter 40, (i) in the 12% rate column, the entry “4 - Erasers [4016].” may be added. (ii) in the 18% rate column, the entry No. 12 “Erasers [4016].” may be omitted. [Mathematical boxes, geometry boxes and colour boxes, pencil sharpeners (7310 or 7326) and Pencils, crayons (9609) are at 12%].
# 497
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ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017]
7. In Chapter 48, in the 18% rate column, for the part entry in 4811 i.e. for the words “[Other aseptic packaging paper and”, the words “[other than aseptic packaging paper]” shall be substituted. [Aseptic packaging paper 4811 is covered in the 12% rate column. There was a small mistake of missing word, than after other.] 8. In Chapter 69,(i) In the 28% rate column, the entry “6903 Other refractory ceramic goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods), other than those of siliceous fossil meals or of similar siliceous earths” may be omitted [This entry is covered in the 18% rate column as all goods of 6903]. (ii) In the 28% rate column, the entry “6908 Glazed ceramic flags and paving, hearth or wall tiles; glazed ceramic mosaic cubes and the like, whether or not on a backing” may be omitted [This tariff heading has been omitted from the Central Excise Tariff with effect from 01.01.2017. This entry is now covered in the entry 6907, which is also in the 28% rate column]. 9. In Chapter 70, (i) In the 18% rate column, in the entry against 7018, “Glass beads” may be omitted. (ii) In the 5% rate column, the entry “7018 Glass beads” may be inserted. [Glass beads are covered as part of “Embroidery or zari articles” in the 5% rate column under chapter 58.] 10. In Chapter 84,(i) In the Nil rate column, the entry “8445 Amber charkha” may be added. (ii) In the 5% rate column, the entry “Hand pumps and parts thereof [8413, 8414 90]” may be read as “Hand pumps and parts thereof [8413, 8413 91]”. (iii) In the 12% rate column the entry No 1 the words “Nuclear fuel elements” may be substituted by the words “fuel elements (cartridges), non-irradiated, for nuclear reactors” (iv) In the 18% rate column, in entry No 1 the words “fuel elements (cartridges), non-irradiated, for nuclear reactors” may be omitted. 11. In the 18% rate column, after entry No 13 the entry “13A - machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; other packing or wrapping machinery (including heatshrink wrapping machinery); machinery for aerating beverages [8422 20 00, 8422 30
# 498
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# 499
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] 00, 8422 40, 8522 90]” shall be inserted. [These are capital goods and are not listed in in the 18% rate column]. 12. In Chapter 85,(i) In the 5% rate column, after entry (c), the entry “(d) photo voltaic cells, whether or not assembled in modules or made up into panels” may be added [these cells and modules are renewable energy devices]. (ii) Correspondingly, in the 18% rate column, the part entry from 8541, that is “including photo voltaic cells, whether or not assembled in modules or made up into panels” may be omitted. (iii) In the 12% rate column, the entry “8539 LED lamps” may be added [LED lamps, falling under 9405, are already at 12% rate.] 13. In Chapter 90, in the 18% rate column, the entry “9032 Automatic regulating or controlling instruments and apparatus” may be inserted [this entry is not listed in the 18% rate column]. 14. In Chapter 91,(i) In the 28% rate column, the entry “9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements” may be omitted; (ii) In the 18% rate column, the entry “5 - 9110 Complete clock movements, unassembled or partly assembled (movement sets); incomplete clock movements, assembled; rough clock movements” may be added In the 28% rate column, the entry from 9112 relating to clock i.e. “9112 Clock cases, and parts thereof” may be omitted; (iii) In the 28% rate column, the entry from 9112 relating to clock i.e. “6 - 9112 Clock cases, and parts thereof” may be added; [Clocks and their parts are at 18%]. 15. In Chapter 95, in the 28% rate column the entry “9506 Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools” may be substituted by the entry “9506 Articles and equipment for general physical exercise, gymnastics, athletics”. [Sports goods in general are at 12%]. 16. In Chapter 96, in the 12% rate column, the entry “Pencils, crayons, pastels, drawing charcoals, writing or drawing chalks and tailor’s chalk [9609]” may be read as
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# 500
ADDENDUM TO THE GST RATE SCHEDULE FOR GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] “Pencils, crayons, pastels, drawing charcoals and tailor’s chalk [9608, 9609]” [propelling or sliding pencils are covered under 9608. Chalk sticks are at Nil.]. *****
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# 501
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter 0% No. 1. 7 0713 Dried leguminous (Edible vegetables, vegetables, shelled, roots and tubers) whether or not skinned or split [other than put up in For GST rates on unit container and bearing other goods falling a registered brand name]. under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. 2. 10 (Cereals) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen.
5%
12%
18%
28%
0713 Dried leguminous vegetables, shelled, whether or not skinned or split, put up in unit container and bearing a registered brand name.
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All goods, put up in unit container and bearing a registered brand name, namely:
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1. 1001 Wheat and meslin 2. 1002 Rye 3. 1003 Barley 4. 1004 Oats 5. 1005 Maize (corn) 6. 1006 Rice 7. 1007 Grain sorghum 8. 1008 Buckwheat, millet and canary seed; other
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# 502
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
3.
4.
Chapter
11 (Products of milling industry; malt; starches; inulin; wheat gluten) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. 14 (Vegetable plaiting materials; vegetable products, not elsewhere specified or included) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen.
0%
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5% cereals such as Jawar, Bajra, Ragi] 1. Flour [1101, 1102, 1105, 1106] Aata, maida, besan, etc., put up in unit container and bearing a registered brand name.
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12%
18%
28%
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1. 1404 Bidi wrapper leaves [under reverse charge].
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# 503
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter No. 5. 19 (Preparations of cereals, flour, starch or milk; pastrycooks’ products)
6.
7.
For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. 24 (Tobacco and manufactured tobacco substitutes) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen. 36 (Explosives; pyrotechnic products; matches;
0%
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18%
28%
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1. Biscuits – Sweet biscuits [1905 31 00] and other biscuits [1905 90 20]
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1. Handmade safety matches [3605 00 10], handmade matches mean “Matches, in or in
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1. Biris
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# 504
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter pyrophoric alloys; certain combustible preparations) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen.
0%
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18%
28%
relation to the manufacture of which, none of the following processes is ordinarily carried on with the aid of power, namely: (i) frame filling; (ii) dipping of splints in the composition for match heads; (iii) filling of boxes with matches; (iv) pasting of labels on match boxes, veneers or cardboards; (v) packaging.”
8.
50 (Silk)
1. Silkworm laying, 1. Silk yarn [5004, 5005, cocoon [5001] 5006] 2. Raw silk [5002] 2. Woven fabrics of silk or 3. Silk waste [5003] silk waste [5007] [With no refund of ITC accumulation]
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9.
51 1. Wool, not carded or 1. Garnetted stock of wool (Wool, fine or coarse combed [5101] or of fine or coarse animal hair; horse
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-
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# 505
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
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18%
28%
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hair yarn and woven 2. Fine or coarse animal animal hair, shoddy fabric) hair, not carded or wool [5104] combed [5102] 2. Wool and fine or coarse 3. Waste of wool or of animal hair, carded or fine or coarse animal combed [5105] hair [5103] 3. Yarn of wool or of animal hair [5106, 5107, 5108, 5109, 5110] 4. Fabrics of wool or of animal hair [5111, 5112, 5113] [With no refund of ITC accumulation] 10.
52 (Cotton)
1. Gandhi Topi, 2. Khadi yarn
1. Cotton [5201, 5203] 2. Cotton waste [5202] 3. Cotton sewing thread [5204] 4. Cotton yarn, other than khadi yarn [5205, 5206, 5207] 3. Cotton fabrics [5208, 5209, 5210, 5211, 5212] [With no refund of ITC accumulation]
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# 506
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter 0% 5% No. 11. 53 1. Coconut, coir fibre 1. All other vegetable (Other vegetable [5305] fibres and yarns such as textile fibres; paper 2. Jute fibres, raw or flax, true hemp, paper yarn, woven fabrics processed but not yarn, etc. [5301, 5302, of paper yarns) spun [5303] 5303, 5305, 5306, 5307, 5308] 2. Fabrics of other vegetable textile fibres, paper yarn [5309, 5310, 5311] [With no refund of ITC accumulation]
12%
18%
28%
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1. Synthetic filament yarn such as nylon, polyester, acrylic, etc. [5402, 5404, 5406] 2. Artificial filament yarn such as viscose rayon, Cuprammonium, etc. [5403, 5405, 5406] 3. Sewing thread of manmade filaments [5401] 1. Synthetic or artificial filament tow [5501, 5502]
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12.
54 (Man-made filaments; strip the like of man-made textile materials)
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1. Fabrics of manmade textile materials [5407, 5408] [With no refund of ITC accumulation]
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13.
55 (Manmade fibres)
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1. Fabrics of manmade staple fibres [5512, 5513, 5514, 5515,
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staple
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# 507
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
5516] [With no refund of ITC accumulation]
14.
56 (Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof)
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All goods 1. 5601 Wadding of textile materials and articles thereof; such as Absorbent cotton wool. 2. 5602 Felt, whether or not impregnated, coated, covered or laminated. 3. 5603 Nonwovens, whether or not impregnated, coated, covered or laminated. 4. 5604 Rubber thread and cord, textile covered; textile yarn,
18%
28%
2. Synthetic or artificial staple fibres [5503, 5504, 5506, 5507] 3. Waste of manmade fibres [5505] 4. Sewing thread of manmade staple fibres [5508] 5. Yarn of manmade staple fibres [5509, 5510, 5511] -
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# 508
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% and strip and the like of heading 5404 or 5405, impregnated, coated, covered or sheathed with rubber or plastics. 5. 5605 Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal; such as Real zari thread (gold) and silver thread, combined with textile thread), Imitation zari thread. 6. 5606 Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock
18%
28%
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# 509
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
18%
28%
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chenille yarn); loop wale-yarn. 7. 5607 Twine, cordage, ropes and cables, whether or not plaited or braided and whether or not impregnated, coated, covered or sheathed with rubber or plastics. 8. 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials. 9. 5609 Articles of yarn, strip or the like of heading 5404 or 5405, twine, cordage, rope or cables, not elsewhere specified or included.] 15.
57 (Carpets and other textile floor coverings)
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All goods 1. 5701 Carpets and other textile floor coverings, knotted, whether or not made up.
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# 510
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% 2. 5702 Carpets and other textile floor coverings, woven, not tufted or flocked, whether or not made up, including “Kelem”, “Schumacks”, “Karamanie” and similar hand-woven rugs. 3. 5703 Carpets and other textile floor coverings, tufted, whether or not made up. 4. 5704 Carpets and other textile floor coverings, of felt, not tufted or flocked, whether or not made up. 5. 5705 Other carpets and other textile floor coverings, whether or not made up; such as Mats and mattings including Bath Mats, where cotton predominates by weight, of Handloom,
18%
28%
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# 511
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% Cotton Rugs handloom.]
16.
58 (Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery)
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18%
28%
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of
1. Embroidery or zari All goods not specified articles, that is to say,- elsewhere imi, zari, kasab, saima, dabka, chumki, gota 1. 5801 Woven pile sitara, naqsi, kora, glass fabrics and chenille beads, badla, glzal, fabrics, other than [5809, 5810] fabrics of heading 5802 or 5806. 2. 5802 Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 5806; tufted textile fabrics, other than products of heading 5703. 3. 5803 Gauze, other than narrow fabrics of heading 5806. 4. 5804 Tulles and other net fabrics, not including woven, knitted or crocheted fabrics; lace in the
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# 512
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% piece, in strips or in motifs, other than fabrics of headings 6002 to 6006. 5. 5805 Handwoven tapestries of the type Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up. 6. 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs). 7. 5807 Labels, badges and similar articles of textile materials, in the piece, in strips or cut to shape or size, not embroidered.
18%
28%
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# 513
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% 8. 5808 Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles. 9. 5809 Woven fabrics of metal thread and woven fabrics of metallised yarn of heading 5605, of a kind used in apparel, as furnishing fabrics or for similar purposes, not elsewhere specified or included; such as Zari borders [other than Embroidery or zari articles, that is to say,imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal]. 10. 5810 Embroidery in the piece, in strips or
18%
28%
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# 514
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
18%
28%
-
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in motifs, Embroidered badges, motifs and the like [other than Embroidery or zari articles, that is to say,- imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badla, glzal] 11. 5811 Quilted textile products in the piece, composed of one or more layers of textile materials assembled with padding by stitching or otherwise, other than embroidery of heading 5810. 17.
59 (Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use)
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All goods 1. 5901 Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth;
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# 515
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
2.
3.
4.
5. 6.
prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations. 5902 Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon. 5903 Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. 5904 Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape. 5905 Textile wall coverings. 5906 Rubberised textile fabrics, other
18%
28%
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# 516
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% than those of heading 5902. 7. 5907 Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like. 8. 5908 Textile wicks, woven, plaited or knitted , for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated. 9. 5909 Textile hose piping and similar textile tubing, with or without lining, armour or accessories of other materials. 10. 5910 Transmission or conveyor belts or belting, of textile material, whether or
18%
28%
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# 517
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material. 11. 5911 Textile products and articles, for technical uses, specified in Note 7 to this Chapter; such as Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams); Bolting cloth, whether or Not made up; Felt for cotton
18%
28%
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# 518
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
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12%
18%
28%
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textile industries, woven; Woven textiles felt, whether or not impregnated or coated, of a kind commonly used in other machines, Cotton fabrics and articles used in machinery and plant, Jute fabrics and articles used in machinery or plant, Textile fabrics of metalised yarn of a kind commonly used in paper making or other machinery, Straining cloth of a kind used in oil presses or the like, including that of human hair, Paper maker's felt, woven, Gaskets, washers, polishing discs and other machinery parts of textile articles. 18.
60 (Knitted or crocheted fabrics)
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1. All goods [with no refund of ITC accumulation]
-
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# 519
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. Chapter 0% No. 19. 61 (Articles of apparel and clothing accessories, knitted or crocheted) 20. 62 (Articles of apparel and clothing accessories, not knitted or crocheted) 21. 63 1. Indian National Flag (Other made up textile articles, sets, worn clothing and worn textile articles; rags)
5%
12%
18%
28%
2. All goods of sale value not exceeding Rs. 1000 per piece
1. All goods of sale value exceeding Rs. 1000 per piece
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3. All goods of sale value not exceeding Rs. 1000 per piece
2. All goods of sale value exceeding Rs. 1000 per piece
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All goods of sale value not exceeding Rs. 1000 per piece 1. 6301 Blankets and travelling rugs. 2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. 3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads,
All goods of sale value exceeding Rs. 1000 per piece 1. 6301 Blankets and travelling rugs. 2. 6302.10 Bed linen, Knitted or crocheted, Toilet linen and kitchen linen, of terry towelling or similar terry fabrics. 3. 6303 Curtains (including drapes) and interior blinds; curtain or bed valances. 4. 6304 Other furnishing articles, excluding those of heading 9404; such as Bedspreads,
-
-
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# 520
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
Counterpanes, Counterpanes, Napkins, Pillow case Napkins, Pillow case and pillow slip, Table and pillow slip, Table cloth and table cover, cloth and table cover, Towels, other than terry Towels, other than towel, Mosquito nets, terry towel, Mosquito Cushion covers nets, Cushion covers 5. 6305 Sacks and 5. 6305 Sacks and bags, of a kind used for bags, of a kind used for the packing of goods. the packing of goods. 6. 6306 Tarpaulins, 6. 6306 Tarpaulins, awnings and sunblinds; awnings and tents; sails for boats, sunblinds; tents; sails sailboards or landcraft; for boats, sailboards or camping goods. landcraft; camping 7. 6307 Other goods. Other made up articles, 7. 6307 including dress made up articles, patterns; such as including dress Floor-cloths, dishpatterns; such as cloths, dusters and Floor-cloths, dishsimilar cleaning cloths, cloths, dusters and Life-jackets and Lifesimilar cleaning cloths, belts, Sets consisting of Life-jackets and Lifewoven fabric and yarn, belts, Sets consisting of whether or not with woven fabric and yarn, accessories, for making whether or not with up into rugs, tapestries, accessories, for making embroidered table up into rugs, tapestries,
18%
28%
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# 521
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
18%
28%
All goods not specified elsewhere 1. 6401 Waterproof footwear with outer soles and uppers of rubber or of plastics, the uppers of which are neither fixed to the sole nor assembled by stitching, riveting, nailing, screwing,
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cloths or serviettes, or embroidered table similar textile articles, cloths or serviettes, or put up in packings for similar textile articles, retail sale. put up in packings for 8. 6309 Worn retail sale. clothing and other 8. 6309 Worn worn articles. clothing and other 9. 6310 Used or worn articles. Used or new rags, scrap twine, 9. 6310 cordage, rope and new rags, scrap twine, cables and worn out cordage, rope and articles of twine, cables and worn out cordage, rope or cables, articles of twine, of textile materials. cordage, rope or cables, of textile materials. 22.
64 (Footwear gaiters and the like; parts of such articles)
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1. Footwear having a retail sale price not exceeding Rs.500 per pair, provided that such retail sale price is indelibly marked or embossed on the footwear itself.
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# 522
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
18%
2.
3.
4.
5. 6.
plugging or similar processes. 6402 Other footwear with outer soles and uppers of rubber or plastics. 6403 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather. 6404 Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials. 6405 Other footwear. 6406 Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel
28%
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# 523
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
18%
28%
cushions and similar articles; gaiters, leggings and similar articles, and parts thereof. 23.
71 (Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin)
1. All goods of Chapter 71 [other than rough diamond (7102)] will attract 3%. 7101 Pearls, natural or cultured, whether or not worked or graded but not strung, mounted or set; Pearls, natural or cultured, temporarily strung for convenience of transport. 7102 Diamonds, whether or not worked, but not mounted or set [other than rough diamonds]. 7103 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 transport. 7104 Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; Ungraded synthetic or reconstructed precious stones, temporarily strung for convenience of transport. 7105 Dust and powder of natural or synthetic precious or semi - precious stones. 7106 Silver (including silver plated with gold or platinum), unwrought or in semi - manufactured forms, or in powder form. 7107 Base metals clad with silver, not further worked than semi – manufactured. 7108 Gold (including gold plated with platinum) unwrought or in semi - manufactured forms, or in powder form. 7109 Base metals or silver, clad with gold, not further worked than semi – manufactured. 7110 Platinum, unwrought or in semi - manufactured form, or in powder form. 7111 Base metals, silver or gold, clad with platinum, not further worked than semi-manufactured. 7112 Waste and scrap of precious metals, of metal clad with precious metal. 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal. 7114 Articles of goldsmiths' or silversmiths' wares and parts thereof, of precious metal or of metal clad with precious metal. 7115 Other articles of precious metal or of metal clad with precious metal. 7116 Articles of natural or cultured pearls, precious or semi-precious stones (natural, synthetic or re-constructed). 7117 Imitation jewellery.
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# 524
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0% 7118
5%
12%
18%
28%
-
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Coins.
2. Rough diamond [7102] will attract 0.25%. 24.
84 (Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof) For GST rates on other goods falling under this Chapter, the Rate Schedule put on website on 18.05.2017 may please be seen.
-
1. Machines for cleaning, 1. Agricultural, sorting or grading, seed, horticultural or forestry grain or dried machinery for soil leguminous vegetables; preparation or machinery used in cultivation; lawn or milling industry or for sports-ground rollers. the working of cereals [8432] or dried leguminous 2. Harvesting or threshing vegetables other than machinery, including farm type machinery straw or fodder balers; and parts thereof [8437] grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 8437 [8433] 3. Other agricultural, horticultural, forestry, poultry-keeping or beekeeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry
www.caymshah.in
# 525
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12% incubators brooders [8436]
25.
Any Chapter
Puja samagri namely,(i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit, (v) Vibhuti sold by religious institutions, (vi) Unbranded honey
Puja samagri namely,(i) lobhan, (ii) mishri, (iii) batasha (iv) bura
-
18%
28%
-
-
and
www.caymshah.in
# 526
GST RATE SCHEDULE FOR CERTAIN GOODS [As per discussions in the GST Council Meeting held on 3rd June, 2017] S. No.
Chapter
0%
5%
12%
18%
28%
[proposed GST Nil] (vii) Wick for diya. (viii) Roli (ix) Kalava (Raksha sutra) (x) Chandan tika 26.
Any Chapter 1. 50% concession from applicable GST rate on supplies to Canteen Stores Department [with no concession from [Supplies to Canteen Compensation Cess], which will be refunded to the CSD [under section 55 of the CGST/SGST Act]. Stores Department 2. Exemption from GST on supplies [sales] made by CSD to Unit Run Canteens and on supplies [sales] made by CSD or (CSD)] Unit Run Canteens to final consumer.
www.caymshah.in
# 527
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] I. Multilateral/Bilateral Commitments Organizations, Authorities and Foreigners S. No 1
Present Customs Notification No. and date 3/57-Customs, dated 08.01.1957
2
121/2003-Customs, dated 01.08.2003
3
46/74-Customs, dated 25.05.1974
4
84/71-Customs, dated 11.09.1971
5
157/90-Customs, dated 28.03.1990
6
148/94-Customs, dated 13.07.1994
– Imports by Privileges Persons,
Gist of the notification
1. Goods imported by Diplomatic missions in India and their families, their personal and household effects, etc are exempted from import duties. All the equipments and consumable samples imported into India, by the Inspection Team of the Organization of Prohibition of Chemical Weapons, subject to the condition, inter alia, that such equipments shall be exported within six months of their import. Exemption to Pedagogic materials imported by educational institutions, etc. in pursuance of the Customs Convention on the temporary importation of pedagogic material, subject to the condition that the goods are re-exported within 6 months from the date of importation. Exemption to temporary import of Scientific equipments etc. by non-profit making scientific and educational institutions in pursuance of the Customs Convention on the temporary importation of scientific equipment, subject to the condition that the goods are re-exported within 6 months from the date of importation. Exemption to specified goods imported for display or use at specified event such as meetings, exhibition, fairs or similar show or display, etc. which is being held in public interest and is sponsored or approved by the GoI or the ITPO [Schedule II events] or events organised by other organisations [Schedule III events] subject to the condition, inter alia, that the goods are imported under ATA Carnet for temporary admission and the said goods are re-exported within a period of 6 months from the date of importation. Exemption to: (a) Foodstuffs, medicines, medical stores of perishable nature, clothing and blankets, imported by a charitable organization as free gift to it from abroad and meant for free distribution to the poor and the needy, (b) Goods imported by the Red Cross Society for purposes of relief to distressed persons, (c) Drugs, medicines and medical equipments required for the treatment of the victims of the Bhopal Gas Leak Disaster,
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# 528
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
7
154/94-Customs, dated 13.07.1994
8
104/94-Customs, dated 16.03.1994
9
22/2003-Customs, dated 04.02.2003
(d) Goods imported by the Cooperative for Assistance and Relief Everywhere Incorporated (CARE) under the Agreement between the President of India and CARE. Supplies and equipments imported shall be reexported when no longer required for the purposes and cannot be sold to a third party, (e) Goods imported into India for relief and rehabilitation purposes, in accordance with the terms of any agreement in force between the GoI and any foreign Government. These goods cannot be sold or otherwise disposed of in India except with the prior approval or subject to conditions as may be prescribed by the GoI. (f) Articles of food and edible material supplied as free gifts to the GoI by the agencies approved by the UNO or the EEC, (g) Articles donated to the GoI for use of defence personnel or donated to the National Defence Fund and dispatched by the Indian Mission in the country where they were donated, (h) Goods gifted or supplied free of cost under a bilateral agreement between the GoI and a Foreign Government. Exemption to: (a) Samples in accordance with the International Convention to facilitate the importation of Commercial Samples and Advertising material drawn up at Geneva and dated the 7th day of November, 1952, (b) Price lists supplied free of charge in accordance with the Convention mentioned above, (c) Commercial samples upto Rs.3 lakh in value in case of gem and jewellery industry and Rs.1 lakh in case of any other industry, and not exceeding 50 units in number in a year, imported as personal baggage by bona fide commercial travellers or businessmen or imported by post or air, (d) Prototypes of engineering goods imported as samples for executing or for use in connection with securing export orders subject to mutilation / re-export, (e) Bonafide commercial samples and prototypes of value upto Rs.10,000 and supplied free of charge. Exemption to containers of durable nature subject to reexport within 6 months from the date of their importation. Exemption to: a) paper money; and b) wool, woollen fabrics and woollen apparels received as gifts by the Indian Red Cross.
www.caymshah.in
# 529
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 10
151/94-Customs, dated 13.07.1994
11
130/2010-Customs, dated 23.12.2010
12
10/2014-Customs, dated 12.05.2014
Exemption to: (a) Fuel in the tanks of the aircrafts of an Indian Airline or of the Indian Air Force subject to the condition, inter alia, that the quantity of the said fuel is equal to the quantity of the same type of fuel which was taken out of India in the tanks of the aircrafts of the same Indian Airline or of the Indian Air Force, and on which the duty of Customs, or Central Excise had been paid; and the rate of duty of customs (including the additional duty leviable under the said section 3) or the rate of duty of Central Excise, as the case may be, leviable on such fuel is the same at the time of the arrivals and departures of such aircrafts; (b) Lubricating oil, imported in the engines of any aircraft registered in India or of any aircraft of the Indian Air Force; (c) Specified goods imported by the United Arab Airlines which will be carried on individual aircraft for use in hangars and which are flown back on the same aircraft; (d) Aircraft equipment, engines and spare parts imported by the Air India International or the Indian Airlines having been borrowed by the aforesaid airlines for fitment to their aircraft from foreign airlines outside India or from the foreign manufacturers of the prime equipment subject to the condition, that the said goods are being imported for fitment and re-export; and the said goods are re-exported within one month from the date of their importation into India. Exemption to printed ticket stocks, airway bills, any printed material which bears the insignia of the importing airline printed thereon including baggage tags, publicity material for distribution free of charge when imported into India by a designated airline. Exemption to specified goods, when imported into India for display or use at any specified event specified subject to the condition, inter alia, that the specified event is being held in public interest and is sponsored or approved by the Government of India or the India Trade Promotion Organization; and that the said goods are imported under an FICCI/TAITRA Carnet issued in accordance with the Agreement between the India-Taipei Association in Taipei and the Taipei Economic and Cultural Center in India on the FICCI/TAITRA Carnet for the Temporary Admission of Goods signed on 20th March, 2013 and the Carnet is guaranteed by the Federation
www.caymshah.in
# 530
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
13
106/58-Customs, dated 29.03.1958
14
207/89-Customs, dated 17.07.1989
15
39/96-Customs, dated 23.07.1996
16
153/94-Customs, dated 13.07.1994
of Indian Chamber of Commerce and Industry in India (hereinafter referred to as FICCI ). Exemption to goods imported by the Vice President of India on appointment or during his tenure of office. a) Articles for personal use; b) Food, drink, tobacco for consumption of VicePresident’s household c) articles for furnishing d) motor cars for Vice-President’s use Exemption to foodstuffs and provisions (excluding fruit products, alcohol and tobacco) when imported into India by a person residing in India, not being a citizen of India subject to the condition, inter alia, that the CIF value of such goods imported in a year does not exceed Rs.1 lakh. Exemption to imports relating to defence and internal security forces. a) Medals and decorations imported directly by the GoI in the Ministry of Defence. b) Personal effects of the persons on duty out of India with the naval, military or air forces or with the Indian Navy or Central Para Military Forces if imported for delivery to the next of kin of such person if he dies or is wounded, is missing or is taken prisoner of war. c) Bona fide gifts from donors abroad when imported for the maintenance of war graves by an institution subject to certification by the Ministry of Defence. d) Imported stores purchased out of bonded stocks lying in a warehouse intended to be supplied free by the Government for the use of the crew of a ship of the Coast Guard Organization. e) Goods imported for trial, demonstration or training before any authority under the MoD or MHA in the GoI subject to certification by MoD or MHA and subject to the condition that the goods are re-exported within a period of 2 years from the date of importation. f) Goods imported by the National Technical Research Organization (NTRO). This exemption is valid till 31.12.2018. Exemption to: 1. Articles of foreign origin for repairs and return, 2. Theatrical equipment including costumes for use by a foreign theatrical company or dancing troupe and reexported thereafter, 3. Photographic, filming, sound-recording and radio equipments, raw films, video tapes and sound recording tapes imported in public interest and has been sponsored by the GoI and subject to certification by the Ministry of I&B and subsequent re-export,
www.caymshah.in
# 531
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
17
51/96-Customs, dated 23.07.1996
18
8/2016-Custms, dated 05.02.2016
19
326/83-Customs, dated 23.12.1983
20
146/94-Customs, dated 13.07.1994
4. Mountaineering equipments, materials, clothing, foodstuffs and provisions (excluding alcoholic drinks, cigarettes and tobacco), medical stores, imported by a mountaineering expedition and subject to re-export, Exemption to research equipments imported by: (a) Public funded research institutions or a university or an Indian Institute of Technology or Indian Institute of Science, Bangalore or Regional Engineering College, other than a hospital, (b) Research institutions, other than a hospital, (c) Departments and laboratories of the Central Government and State Government, other than a hospital, (d) Regional Cancer Center (Cancer Institute), subject to, inter alia, registration with the DSIR. Exemption to goods imported for display or use at specified event [fair, exhibition] subject to re-export within 6 months from the date of clearance of the imported goods. Exemption to: (a) Articles of gift received from any foreign government by Union or State Ministers and specified public servants and imported as baggage, (b) Articles of gift imported into India by a foreign dignitary, visiting India for any official purposes, as part of his baggage and to be gifted to Union or State Ministers and specified public servants. Exemption to: (a) Challenge Cups and Trophies awarded to an Indian team in connection with its participation in a tournament outside India and brought by it into India for being kept with an Official Sports Association, (b) Medals and trophies awarded to members of Indian teams for their participation in international tournaments or competitions outside India, (c) Prizes won by any member of an Indian Team if the team has participated in any international tournament or competition in relation to any sport or game, with the approval of the GoI in the Department of Youth Affairs and Sports, (d) Trophy when imported into India by the National Sports Federation recognized by the Central Government or any Sports Body for being awarded to the winning team in the international tournament including bilateral tournament and World Cup event to be held in India.
www.caymshah.in
# 532
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 21
22
23
24
25
26
43/96-Customs, dated 23.07.1996
Exemption to specified goods on which a manufacturing process was undertaken in India and which were exported out of India for carrying out further manufacturing process of coating, electroplating or polishing or a combination of one or more of these processes, as the case may be, when re-imported into India after completion of the said processes, from the customs duty leviable on the value of goods which were exported i.e. customs duty is leviable on the value of the fair cost of the said processes carried out abroad (whether such cost is actually incurred or not) and insurance and freight, both ways. 259/58-Customs, Exemption to Challenge cups and trophies: dated 11.10.1958 (a) Which have been won by any unit of the Defence Forces in India or by a particular member or members of such unit in a competition; or (b) Which are being re-imported and which before being exported has been won by any such unit or member or members of a unit in a competition; or (c) Which have been sent by donors resident abroad for presentation to or competition among such units or members of such units. 271/58-Customs, Exemption to articles re-imported by or along with a unit dated 25.10.1958 of the Army, the Navy or the Air force or a Central Para Military Force on the occasion of its return to India after a [Since superseded by tour of service abroad subject to satisfaction of the Notification No. Commissioner of Customs that these articles were exported 17/2017-Cus dated 21-04by or along with such unit on the occasion of its departure 2017] from India on such tour. 174/66-Customs, Goods not produced or manufactured in India, which are dated 24.09.1966 private personal property and which prior to their import into India have been exported therefrom and re-imported within three years from the date of export. 158/95-Customs, Exemption to: (a) Goods manufactured in India and parts of such goods dated 14.11.1995 whether of Indian or foreign manufacture and reimported into India for repairs or for reconditioning. (b) Goods manufactured in India and re-imported for reprocessing or refining or remaking. Subject to the condition, inter alia, that goods are reimported within one / three years from the date of export [10 years in the case of Nepal and Bhutan]; that goods are re-exported within 6 months of re-import, etc. 241/82-Customs, Exemption to goods [on their re-import] not produced or dated 04.11.1982 manufactured in India and on which the duty of customs leviable has been paid at the time of their importation into
www.caymshah.in
# 533
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017]
27
India and which were exported out of India for the execution of a contract approved by the Reserve Bank of India in connection with any commercial and industrial (including constructional) activities. In the case of goods on which any alterations, renovations, additions or repairs have been executed subsequent to their export, IGST will be payable on the value equal to the cost of such alterations, renovations, additions or repairs while the goods were abroad. 94/96-Customs, dated Exemption to: a) re-import of goods exported under claim of any 16.12.1996 export scheme [drawback, rebate, bond, DEEC or EPCG, DEPB], b) re-import of goods sent abroad for repairs etc. c) re-import of cut and polished precious and semiprecious stones sent abroad for some treatment [para 4A.20.1 of the FTP] d) Import of parts components of aircrafts replaced or removed during the course of maintenance in a SEZ. For (a), for goods exported prior to 1st of July, the repayment will go to Centre in CVD account. For exports after 1st July, the IGST paid will be apportioned.
28
134/94-Customs, dated 22.06.1994
29
26/2011-Customs, dated 01.03.2011
Exemption to specified goods, when imported into India for carrying out repairs, reconditioning, reengineering, testing, calibration or maintenance (including service), subject to the condition, inter alia, that a) the repairs, reconditioning, reengineering, testing, calibration or maintenance (including service) as the case may be, is undertaken in accordance with the provisions of section 65 of the Customs Act, 1962 (52 of 1962), and b) the goods repaired, reconditioned, reengineered, tested, calibrated or maintained (including service) as the case may be, are exported and are not cleared outside the Unit. Exemption to: (a) Works of art including statuary and pictures intended for public exhibition in a museum or art gallery; (b) Works of art namely memorials of a public character intended to be put up in a public place including, materials used or to be used in their construction, whether worked or not; (c) Antiques intended for public exhibition in a public museum or national institution;
www.caymshah.in
# 534
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] 30
273/58-Cusoms, dated 25.10.1958
31
117/61-Customs, dated 13.10.61
32
33
Exemption to re-import of unclaimed postal articles which were originally posted in India and re-imported as unclaimed, refused or redirected.
Exemption to engines and parts of aircraft, when reimported into India after having been exported, from the customs duty leviable on the value of goods which were exported [customs duty is leviable on the cost of repair], which includes the charges paid for the materials as well as for labour, insurance and freight) in the following cases:(a) Engines and certain specified parts which fail abroad and are re-imported. (b) Engines or certain specified parts sent abroad as a standby for replacement of a defective one and subsequently brought back to India in the same condition without being installed on an aircraft. (c) Engines and certain specified parts lent by an Indian company to a foreign Company. 26/62-Customs, dated Exemption to catering cabin equipments and food and drink 19.02.1962 on re-importation by the aircrafts of the Indian Airlines
26/62-Customs, dated 19.02.1962
Corporation from foreign flights subject to the condition that the goods were not taken on board at any foreign port or place. Exemption to catering cabin equipments and food and drink on re-importation by the aircrafts of the Indian Airlines
II. Exemption for goods in transit to and from Nepal Bhutan [land locked countries] Notification No 38/96 –Customs.
S. No. 1
Gist of the notification Goods imported; a) from foreign country for the purpose of exports to Bhutan or Nepal; b) from Bhutan or Nepal into India for exports to foreign Country.
www.caymshah.in
# 535
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] III. S. No.
414.
415.
418.
448A
449.
518. 519.
520.
357A.
Miscellaneous exemptions - Notification No. 12/2012-Customs. Chapter/ Description of goods Heading /Subheading / tariff item 85 or any other Chapter 85 or any other Chapter
85 or any other Chapter 8802 (except 8802 60 00 that is space craft) 88 or any other Chapter
Any Chapter Any Chapter Any Chapter
84 or any other Chapter
Television equipment, cameras and other equipment for taking films, imported by a foreign film unit or television team Photographic, filming, sound recording and radio equipment, raw films, video tapes and sound re- cording tapes of foreign origin, if imported into India after having been exported therefrom Goods imported for being tested in specified test centres
IGST Rate
Nil
Nil
Nil
All goods [aircrafts, helicopters etc.]
Nil
The following goods, namely :(a) Satellites and payloads; (b) Scientific and technical instruments, apparatus, equipments (including computers and computer software), accessories, parts, components, spares, tools, mock ups and modules, raw materials and consumables required for launch vehicles and for satellites and payloads (c) Ground equipment brought for testing of (a) Used bona fide personal and household effects belonging to a deceased person Goods imported through postal parcels, packets and letters, the CIF value of which is not more than one thousand rupees per consignment Archaeological specimens, photographs, plaster casts or antiquities, intended for exhibition for public benefit in a museum managed by the Archaeological Survey of India or by a State Government Goods specified in List 34 required in connection with: (a) petroleum operations undertaken under petroleum exploration licenses or mining leases, granted by the Government of India or any State Government to the Oil and Natural Gas Corporation or Oil India
Nil
Nil Nil
Nil
5% This will apply to domestic supplies also.
www.caymshah.in
# 536
IGST Exemptions/Concessions under GST [As per discussions in the GST Council Meeting held on 18th/19th May, 2017] Limited on nomination basis, (b) petroleum operations undertaken under specified contracts (c) petroleum operations undertaken under specified contracts under the New Exploration Licensing Policy (d) petroleum operations undertaken under specified contracts under the Marginal Field Policy (MFP) (e) coal bed methane operations undertaken under specified contracts under the Coal Bed Methane Policy.
IV. Exemption from IGST on imports by a SEZ unit or SEZ developer for authorized operations
V. S. No 1
Exemption from IGST from bonafide passenger baggage and transfer of residence Chapter/Headin g 9803
Item covered Exemption from IGST 1. on goods imported by a passenger or a member of a crew in his baggage. [Does not apply to motor vehicles, alcoholic beverages, tobacco and tobacco products] 2. on goods imported by a person of India origin on his return to India [Transfer of Residence Notification No 26/2016-Customs ] 3. on one lap top imported by a passenger of 18 years or more age [Notification No. 11/2004-Customs]
www.caymshah.in
# 537
REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16th GST Council Meeting held on 11th June, 2017] S. No.
Chapter / Heading / Subheading / Tariff item 0506, 0507 90 0801 0801
Earlier GST rate approved by the GST Council Bones and horn cores, bone grist, bone meal, 5% etc.; hoof meal, horn meal, etc. Cashew nut 12% Cashew nut in shell 12%
4. 5. 6. 7.
0806 1104 1702 20 [All goods]
8.
2103, 2103 00, 2103 90 90
9.
2103 90 10, 2103 90 30, 2103 90 40 2106 2201 90 10 2501 27 28
Raisin Cereal grains hulled Palmyra jaggery Preparations of vegetables, fruits, nuts or other parts of plants, including pickle, murabba, chutney, jam, jelly Ketchup & Sauces [other than curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings], Mustard sauces Curry paste; mayonnaise and salad dressings; mixed condiments and mixed seasonings
1. 2. 3.
10. 11. 12. 13. 14.
15. 16.
Description of goods
Bari made of pulses including mungodi Ice and snow Salt, all types Bio gas Dicalcium phosphate (DCP) of animal feed grade conforming to IS specification No.5470 : 2002 30 Insulin 29, 30, 3302 (i) Menthol and menthol crystals, (ii) Peppermint (Mentha Oil), (iii) Fractionated / de-terpenated mentha oil (DTMO), (iv) De-mentholised oil (DMO), (v) Spearmint oil, (vi) Mentha piperita oil
Revised GST Rate approved by the GST Council 0%
12% 5% 18% 18%/12%
5% 5% [under reverse charge] 5% 0% 0% 12%
18%
12%
28%
18%
18% 12% 5% 12% 12%
12% 5% 0% 5% 0%
12% 18%
5% 12%
www.caymshah.in
# 538
REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16th GST Council Meeting held on 11th June, 2017] S. No.
17. 18. 19. 20. 21. 22. 23. 24.
Chapter / Heading / Subheading / Tariff item 3304 20 00 3304 20 00 3307 3407 3822 3926 3926 90 99 4202
25. 26. 27.
4820 4823 4903
28. 29. 30.
57 65 [All goods] 6703
31. 32. 33. 34.
68 6810 11 90 6906 7015 10
35. 36.
71 7607
Description of goods
Earlier GST rate approved by the GST Council Kajal [other than kajal pencil sticks] 28% Kajal pencil sticks 28% Agarbatti 12% Dental wax 28% All diagnostic kits and reagents 18% Plastic beads 28% Plastic Tarpaulin 28% (i) School satchels and bags other than of 28% leather or composition leather; (ii) Toilet cases [4202 12 10]; (iii) Hand bags and shopping bags of artificial plastic material [4202 22 10], of cotton [4202 22 20], of jute [4202 22 30], vanity bags [4202 22 40]; (iv) Handbags of other materials excluding wicker work or basket work [4202 29 10]. Exercise books and note books 18% Kites 12% Children’s' picture, drawing or colouring 12% books Coir mats, matting and floor covering 12% Headgear and parts thereof 28% Human hair, dressed, thinned, bleached or otherwise worked Fly ash blocks Pre cast Concrete Pipes Salt Glazed Stone Ware Pipes Glasses for corrective spectacles and flint buttons Rough precious and semi-precious stones Aluminium foil
Revised GST Rate approved by the GST Council Nil 18% 5% 18% 12% 12% 18% 18%
12% 5% Nil 5% 18%
28%
0%
28% 28% 28% 18%
12% 18% 18% 12%
3% 28%
0.25% 18%
www.caymshah.in
# 539
REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16th GST Council Meeting held on 11th June, 2017] S. No.
37. 38. 39. 40. 41. 42.
43. 44. 45. 46. 47. 48. 49. 50. 51. 52. 53. 54. 55. 56. 57. 58. 59. 60. 61.
Chapter / Heading / Subheading / Tariff item 8215
Description of goods
Earlier GST rate approved by the GST Council cake 18%
Spoons, forks, ladles, skimmers, servers, fish knives, tongs 8308 All goods, including hooks and eyes 84 Pawan Chakki that is Air Based Atta Chakki 84 Fixed Speed Diesel Engines 4011 Rear Tractor tyres and rear tractor tyre tubes 8708 Rear Tractor wheel rim, tractor centre housing, tractor housing transmission, tractor support front axle 8423 & Weighing Machinery [other than electric or 9016 electronic weighing machinery] 8443 Printers [other than multifunction printers] 8482 Ball bearing, Roller Bearings, Parts & related accessories 8504 Transformers Industrial Electronics 8504 Electrical Transformer 8504 Static Convertors (UPS) 8521 Recorder 8525 CCTV 8525 60 Two-way radio (Walkie talkie) used by defence, police and paramilitary forces etc. 8528 Set top Box for TV 8528 Computer monitors not exceeding 17 inches 8539 Electrical Filaments or discharge lamps 8544 Winding Wires 8544 Coaxial cables 8544 70 Optical Fiber 8472 Perforating or stapling machines (staplers), pencil sharpening machines 8715 Baby carriages 9002 Intraocular lens 9004 Spectacles, corrective
Revised GST Rate approved by the GST Council 12%
28% 28% 28% 28% 28%
18% 5% 12% 18% 18%
28%
18%
28% 28%
18% 18%
28% 28% 28% 28% 28% 28%
18% 18% 18% 18% 18% 12%
28% 28% 28% 28% 28% 28% 28%
18% 18% 18% 18% 18% 18% 18%
28% 18% 18%
18% 12% 12%
www.caymshah.in
# 540
REVISED GST RATE FOR CERTAIN GOODS [As per discussions in the 16th GST Council Meeting held on 11th June, 2017] S. No.
62.
63. 64.
65. 66. 67. 68. 69.
Chapter / Heading / Subheading / Tariff item 9017
Description of goods
Earlier GST rate approved by the GST Council Instruments for measuring length, for use in 28% the hand (for example, measuring rods and tapes, micrometers, callipers) 9403 Bamboo furniture 28% 9504 Playing cards, chess board, carom board and 28% other board games, like ludo, etc. [other than Video game consoles and Machines] 9506 Swimming pools and padding pools 28% 9603 10 00 Muddhas made of sarkanda and phool bahari 5% jhadoo 9704 Postage or revenue stamps, stamp-post 12% marks, first-day covers, etc. 9705 Numismatic coins 12% 4823 90 11, Braille paper, braille typewriters, braille 8472, 9101, watches, hearing aids and other appliances to 9102, 9021 compensate for a defect or disability [These goods are covered in List 32 appended to notification No.12/2012-Customs, dated 17.03.2012 and are already at 5% GST rate (Chapter 90)]
******
Revised GST Rate approved by the GST Council 18%
18% 12%
18% 0% 5% 5% 5%
www.caymshah.in
# 541
IGST Exemption under GST [As per discussions in the 16th GST Council Meeting held on 11th June, 2017
I.
Bilateral Commitments – Imports under Agreement between India and Pakistan / Bangladesh for regulation of Bus Service
S. Notification No. 1. No.4/99-Customs, dated 08.01.1999
II. S. No. 1.
2.
3.
Gist of the notification 1. Passenger bus; and 2. Spares, fuel and consumables for the passenger bus imported under the Agreement between India and Pakistan for regulation of Bus Service between New Delhi and Lahore or under the Agreement between India and Bangladesh for regulation of Bus Service between Calcutta and Dhaka. These imports will be exempt from IGST.
Technical Exemptions for Temporary import/Re-Import Notification No.40/2015Customs, 21.07.2015
Gist of the notification
Import of Diamonds for Certification / Grading & Re-export in terms of dated Para 4.42 of the FTP 2015-20, by the agencies mentioned in Para 4.42 of FTP, without payment of all Customs duties after executing bond with Customs. These imports will be exempt from IGST. No.9/2012-Customs, An exporter (with annual export turnover of Rs 5 crore for each of the last dated 09.03.2012 three years) may export cut & polished diamonds (each of 0.25 carat or above) to specified testing agencies/laboratories abroad [as mentioned under paragraph 4.74 of the Handbook of Procedures] for testing. On their re-import [within 3 months from the date of export] such cut and polished diamonds are exempt from customs duties [BCD, CVD and SAD]. These imports will be exempt from IGST. No exemption at Inter-state movement of any mode of conveyance between distinct persons present as defined under section 25(4) of the Central Goods and Services Tax Act, 217, including i. Trains ii. Buses iii. Trucks iv. Tankers v. Trailers vi. Vessels vii. Containers a) Carrying goods or passengers or both; or b) For repairs and maintenance, [except in cases where such movement is is for further supply o fthe same conveyance]
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# 542
IGST Exemption under GST [As per discussions in the 16th GST Council Meeting held on 11th June, 2017 S. No.
Notification
Gist of the notification shall be treated neither as a supply of goods or supply of service and therefore, not be leviable to IGST. However, applicable CGST/SGST/IGST, as the case may be, shall be leviable on repairs and maintenance done.
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# 543
REVISED THRESHOLD LIMIT FOR COMPOSITION LEVY [As per discussions in the 16th GST Council Meeting held on 11th June, 2017] Sub section (1) of section 10 read with sub-section (2) of the same section of the Central Goods and Services Tax Act, 2017 [CGST Act] provides that an eligible registered person, whose aggregate turnover in the preceding financial year did not exceed Rs.50 lakh, may opt to pay, in lieu of the tax payable by him, an amount calculated at the rate of: 1. 1% of turnover in State or turnover in Union Territory in case of a manufacturer; 2. 2.5% of turnover in State or turnover in Union Territory in case of persons engaged in making supplies referred to in Paragraph 6(b) of Schedule II to the CGST Act; and 3. 0.5% of turnover in State or turnover in Union Territory in case of other suppliers. 2. The said sub-section also provides that the said limit may be increased upto Rs.1 crore on the recommendations of the GST Council. 3. The GST Council, in its meeting held on 11th June, 2017, has recommended increase in the aforesaid turnover limit for Composition Levy for CGST and SGST purposes from Rs.50 lakh to Rs.75 lakh in respect of all eligible registered persons, referred to in the aforesaid subsection. However, whether the same increased turnover limit for Composition levy will apply in case of Special Category States or not will be decided in the next GST Council meeting. ******
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# 544
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Service Code (Tariff) Section 5 : Construction Services Heading & Group
Service Description
Heading No.9954
Construction services
Group 99541
Construction services of buildings 995411 995412 995413
995414
995415 995416 995419 Group 99542 995421 995422
995423
995424 995425 995426 995427 995428 995429 Group 99543 995431 995432 995433 995434 995435
Construction services of single dwelling or multi dewlling or multi-storied residential buildings Construction services of other residential buildings such as old age homes, homeless shelters, hostels etc Construction services of industrial buildings such as buildings used for production activities (used for assembly line activities), workshops, storage buildings and other similar industrial buildings Construction services of commercial buildings such as office buildings, exhibition & marriage halls, malls, hotels, restaurants, airports, rail or road terminals, parking garages, petrol and service stations, theatres and other similar buildings. Construction services of other non-residential buildings such as educational institutions, hospitals, clinics including vertinary clinics, religious establishments, courts, prisons, museums and other similar buildings Construction Services of other buildings n.e.c Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the buildings covered above. General construction services of civil engineering works General construction services of highways, streets, roads, railways and airfield runways, bridges and tunnels General construction services of harbours, waterways, dams, water mains and lines, irrigation and other waterworks General construction services of long-distance underground/overland/submarine pipelines, communication and electric power lines (cables); pumping stations and related works; transformer stations and related works. General construction services of local water & sewage pipelines, electricity and communication cables & related works General construction services of mines and industrial plants General Construction services of Power Plants and its related infrastructure General construction services of outdoor sport and recreation facilities General construction services of other civil engineering works n.e.c. Services involving Repair, alterations, additions, replacements, renovation, maintenance or remodelling of the constructions covered above. Site preparation services Demolition services Site formation and clearance services including preparation services to make sites ready for subsequent construction work, test drilling & boring & core extraction, digging of trenches. Excavating and earthmoving services Water well drilling services and septic system installation services Other site preparation services n.e.c
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# 545
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
995439
Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above.
Group 99544 995441 995442 995443 995444 995449 Group 99545 995451 995452 995453 995454 995455 995456 995457 995458 995459 Group 99546 995461 995462 995463 995464 995465 995466 995468 995469 Group 99547 995471 995472 995473 995474 995475 995476 995477 995478 995479
Assembly and erection of prefabricated constructions Installation, assembly and erection services of prefabricated buildings Installation, assembly and erection services of other prefabricated structures and constructions Installation services of all types of street furniture (e.g., bus shelters, benches, telephone booths, public toilets, etc.) Other assembly and erection services n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. Special trade construction services Pile driving and foundation services Building framing & Roof Framing services Roofing and waterproofing services Concrete services Structural steel erection services Masonry services Scaffolding services Other special trade construction services n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the constructions covered above. Installation services Electrical installation services including Electrical wiring & fitting services, fire alarm installation services, burglar alarm system installation services. Water plumbing and drain laying services Heating, ventilation and air conditioning equipment installation services Gas fitting installation services Insulation services Lift and escalator installation services Other installation services n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the installations covered above. Building completion and finishing services Glazing services Plastering services Painting services Floor and wall tiling services Other floor laying, wall covering and wall papering services Joinery and carpentry services Fencing and railing services Other building completion and finishing services n.e.c. Services involving Repair, alterations, additions, replacements, maintenance of the completion/finishing works covered above.
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# 546
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Service Code Service Description (Tariff) Section 6 : Distributive Trade Services ; Accomodation, Food & Beverage Service; Transport Services; Gas & Electricity Distribution Services Heading & Group
Heading No. 9961 Group 99611
Services in wholesale trade 996111
Heading No. 9962 Group 99621
Services provided for a fee/commission or contract basis on wholesale trade Services in retail trade
996211
Services provided for a fee/commission or contract basis on retail trade
996311 996312 996313
Accommodation, Food and beverage services Accommodation services Room or unit accommodation services provided by Hotels, INN, Guest House, Club etc Camp site services Recreational and vacation camp services
996321
Other accommodation services Room or unit accommodation services for students in student residences
996322
Room or unit accommodation services provided by Hostels, Camps, Paying Guest etc
996329
Other room or unit accommodation services n.e.c.
Heading No. 9963 Group 99631
Group 99632
Food, edible preparations, alchoholic & non-alchocholic beverages serving services
Group 99633 996331
Services provided by Restaurants, Cafes and similar eating facilities including takeaway services, Room services and door delivery of food.
996332
Services provided by Hotels, INN, Guest House, Club etc including Room services, takeaway services and door delivery of food.
996333
Services provided in Canteen and other similar establishments
996334
Catering Services in Exhibition halls, Events, Marriage Halls and other outdoor/indoor functions.
996335
Catering services in trains, flights etc.
996336
Preparation and/or supply services of food, edible preparations, alchoholic & nonalchocholic beverages to airlines and other transportation operators
996337
Other contract food services
996339
Other food, edible preparations, alchoholic & non-alchocholic beverages serving services n.e.c.
Heading No. 9964 Group 99641 996411
Passenger transport services Local transport and sightseeing transportation services of passengers Local land transport services of passengers by railways, metro, monorail, bus, tramway, autos, three wheelers, scooters and other motor vehicles
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# 547
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
996412 996413 996414 996415 996416 996419
Taxi services including radio taxi & other similar services; Non-scheduled local bus and coach charter services Other land transportation services of passengers. Local water transport services of passengers by ferries, cruises etc Sightseeing transportation services by rail, land, water & air Other local transportation services of passengers n.e.c.
Group 99642 996421 996422 996423 996424 996425 996426 996427 996429 Heading No. 9965 Group 99651 996511 996512 996513 996519 Group 99652 996521 996522 Group 99653 996531 996532 Heading No. 9966 Group 99660 996601 996602 996603
Long-distance transport services of passengers Long-distance transport services of passengers through Rail network by Railways, Metro etc Long-distance transport services of passengers through Road by Bus, Car, nonscheduled long distance bus and coach services, stage carriage etc Taxi services including radio taxi & other similar services Coastal and transoceanic (overseas) water transport services of passengers by Ferries, Cruise Ships etc Domestic/International Scheduled Air transport services of passengers Domestic/international non-scheduled air transport services of Passengers Space transport services of passengers Other long-distance transportation services of passengers n.e.c. Goods Transport Services Land transport services of Goods Road transport services of Goods including letters, parcels, live animals, household & office furniture, containers etc by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles. Railway transport services of Goods including letters, parcels, live animals, household & office furniture, intermodal containers, bulk cargo etc Transport services of petroleum & natural gas, water, sewerage and other goods via pipeline Other land transport services of goods n.e.c. Water transport services of goods Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships etc Inland water transport services of goods by refrigerator vessels, tankers and other vessels. Air and space transport services of goods Air transport services of letters & parcels and other goods Space transport services of freight Rental services of transport vehicles with or without operators Rental services of transport vehicles with or without operators Rental services of road vehicles including buses, coaches, cars, trucks and other motor vehicles, with or without operator Rental services of water vessels including passenger vessels, freight vessels etc with or without operator Rental services of aircraft including passenger aircrafts, freight aircrafts etc with or without operator
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# 548
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
996609
Rental services of other transport vehicles n.e.c. with or without operator
996711 996712 996713 996719
Supporting services in transport Cargo handling services Container handling services Customs House Agent services Clearing and forwarding services Other cargo and baggage handling services
996721 996722 996729
Storage and warehousing services Refrigerated storage services Bulk liquid or gas storage services Other storage and warehousing services
996731 996739
Supporting services for railway transport Railway pushing or towing services Other supporting services for railway transport n.e.c.
Heading No.9967 Group 99671
Group 99672
Group 99673
Group 99674 996741 996742 996743 996744 996749
996752 996753 996759
Supporting services for water transport (coastal, transoceanic and inland waterways) Port and waterway operation services (excl. cargo handling) such as operation services of ports, docks, light houses, light ships etc Pilotage and berthing services Vessel salvage and refloating services Other supporting services for water transport n.e.c.
996761 996762 996763 996764
Supporting services for air or space transport Airport operation services (excl. cargo handling) Air traffic control services Other supporting services for air transport Supporting services for space transport
996791 996792 996793 996799
Other supporting transport services Goods transport agency services for road transport Goods transport agency services for other modes of transport Other goods transport services Other supporting transport services n.e.c
Group 99675 996751
Group 99676
Group 99679
Heading No. 9968 Group 99681
Supporting services for road transport Bus station services Operation services of National Highways, State Highways, Expressways, Roads & streets; bridges and tunnel operation services. Parking lot services Towing services for commercial and private vehicles Other supporting services for road transport n.e.c.
Postal and courier services Postal and courier services
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# 549
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
996811 996812 996813 996819
Postal services including post office counter services, mail box rental services. Courier services Local delivery services Other Delivery Services n.e.c
996911 996912 996913
Electricity, gas, water and other distribution services Electricity and gas distribution services Electricity transmission services Electricity distribution services Gas distribution services
996921
Water distribution and other services Water distribution services
996922
Services involving distribution of steam, hot water and air conditioning supply etc.
996929
Other similar services.
Heading No. 9969 Group 99691
Group 99692
Section 7: Financial and related services; real estate services; and rental and leasing services Heading No. 9971
997111 997112
Financial and related services Financial services (except investment banking, insurance services and pension services) Central banking services Deposit services
997113
Credit-granting services including stand-by commitment, guarantees & securities
997114
Financial leasing services Other financial services (except investment banking, insurance services and pension services)
Group 99711
997119 Group 99712 997120
Investment banking services Investment banking services
997131 997132 997133 997134 997135 997136 997137 997139
Insurance and pension services (excluding reinsurance services) pension services Life insurance services (excluding reinsurance services) Accident and health insurance services Motor vehicle insurance services Marine, aviation, and other transport insurance services Freight insurance services & Travel insurance services Other property insurance services Other non-life insurance services (excluding reinsurance services)
997141 997142 997143 997144
Reinsurance services Life reinsurance services Accident and health reinsurance services Motor vehicle reinsurance services Marine, aviation and other transport reinsurance ser
Group 99713
Group 99714
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# 550
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
997145 997146 997147 997149
services Freight reinsurance services Other property reinsurance services Other non-life reinsurance services
Group 99715
Services auxiliary to financial services (other than to insurance and pensions)
997153 997154 997155 997156 997157 997158 997159
Services related to investment banking such as mergers & acquisition services, corporate finance & venture capital services Brokerage and related securities and commodities services including commodity exchange services Portfolio management services except pension funds Trust and custody services Services related to the administration of financial markets Financial consultancy services Foreign exchange services Financial transactions processing and clearing house services Other services auxiliary to financial services
997161 997162 997163 997164 997169
Services auxillary to insurance and pensions Insurance brokerage and agency services Insurance claims adjustment services Actuarial services Pension fund management services Other services auxiliary to insurance and pensions
997151 997152
Group 99716
Group 99717 997171 997172 Heading No.9972 Group 99721 997211 997212 997213 997214 997215
Real estate services Real estate services involving owned or leased property Rental or leasing services involving own or leased residential property Rental or leasing services involving own or leased non-residential property Trade services of buildings Trade services of time-share properties Trade services of vacant and subdivided land
997221 997222 997223 997224
Real estate services on a fee/commission basis or contract basis Property management services on a fee/commission basis or contract basis Building sales on a fee/commission basis or contract basis Land sales on a fee/commission basis or contract basis Real estate appraisal services on a fee/commission basis or contract basis
Group 99722
Heading no.9973 Group 99731
Services of holding financial assets Services of holding equity of subsidiary companies Services of holding securities and other assets of trusts and funds and similar financial entities
Leasing or rental services with or without operator Leasing or rental services concerning machinery and equipment with or without operator
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# 551
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff) 997311 997312 997313 997314 997315 997316 997319
Group 99732 997321 997322 997323 997324 997325 997326 997327 997329 Group 99733
Service Description Leasing or rental services concerning transport equipments including containers, with or without operator Leasing or rental services concerning agricultural machinery and equipment with or without operator Leasing or rental services concerning construction machinery and equipment with or without operator Leasing or rental services concerning office machinery and equipment (except computers) with or without operator Leasing or rental services concerning computers with or without operators Leasing or rental services concerning telecommunications equipment with or without operator Leasing or rental services concerning other machinery and equipments with or without operator Leasing or rental services concerning other goods Leasing or rental services concerning televisions, radios, video cassette recorders, projectors, audio systems and related equipment and accessories (Home entertainment equipment ) Leasing or rental services concerning video tapes and disks (Home entertainment equipment ) Leasing or rental services concerning furniture and other household appliances Leasing or rental services concerning pleasure and leisure equipment. Leasing or rental services concerning household linen. Leasing or rental services concerning textiles, clothing and footwear. Leasing or rental services concerning do-it-yourself machinery and equipment Leasing or rental services concerning other goods Licensing services for the right to use intellectual property and similar products
997331
997335 997336
Licensing services for the right to use computer software and databases. Licensing services for the right to broadcast and show original films, sound recordings, radio and television programme etc. Licensing services for the right to reproduce original art works Licensing services for the right to reprint and copy manuscripts, books, journals and periodicals. Licensing services for the right to use R&D products Licensing services for the right to use trademarks and franchises
997337
Licensing services for the right to use minerals including its exploration and evaluation
997332 997333 997334
997338 997339
Licensing services for right to use other natural resources including telecommunication spectrum Licensing services for the right to use other intellectual property products and other rescources n.e.c
Section 8 : Business and Production Services Heading no. 9981 Group 99811
Research and development services Research and experimental development services in natural sciences and engineering.
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# 552
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
998111
Research and experimental development services in natural sciences
998112
Research and experimental development services in engineering and technology
998113
Research and experimental development services in medical sciences and pharmacy.
998114
Research and experimental development services in agricultural sciences.
998121 998122
Research and experimental development services in social sciences and humanities. Research and experimental development services in social sciences. Research and experimental development services in humanities
998130
Interdisciplinary research services. Interdisciplinary research and experimental development services.
998141 998142 998143 998144 998145
Research and development originals Research and development originals in pharmaceuticals Research and development originals in agriculture Research and development originals in biotechnology Research and development originals in computer related sciences Research and development originals in other fields n.e.c.
Group 99812
Group 99813
Group 99814
Heading no. 9982 Group 99821
998214 998215 998216
Legal and accounting services Legal services Legal advisory and representation services concerning criminal law. Legal advisory and representation services concerning other fields of law. Legal documentation and certification services concerning patents, copyrights and other intellectual property rights. Legal documentation and certification services concerning other documents. Arbitration and conciliation services Other legal services n.e.c.
998221 998222 998223 998224
Accounting, auditing and bookkeeping services Financial auditing services Accounting and bookkeeping services Payroll services Other similar services n.e.c
998231 998232
Tax consultancy and preparation services Corporate tax consulting and preparation services Individual tax preparation and planning services
998240
Insolvency and receivership services Insolvency and receivership services
998211 998212 998213
Group 99822
Group 99823
Group 99824
Heading no. 9983 Group 99831
Other professional, technical and business services Management consulting and management services; information technology services.
www.caymshah.in
# 553
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
998311
Management consulting and management services including financial, strategic, human resources, marketing, operations and supply chain management.
998312 998313 998314 998315 998316 998319
Business consulting services including pubic relations services Information technology (IT) consulting and support services Information technology (IT) design and development services Hosting and information technology (IT) infrastructure provisioning services IT infrastructure and network management services Other information technology services n.e.c
998321 998322 998323 998324 998325 998326 998327 998328
Architectural services, urban and land planning and landscape architectural services Architectural advisory services Architectural services for residential building projects Architectural services for non-residential building projects Historical restoration architectural services Urban planning services Rural land planning services Project site master planning services Landscape architectural services and advisory services
Group 99832
Group 99833
998338 998339
Engineering services Engineering advisory services Engineering services for building projects Engineering services for industrial and manufacturing projects Engineering services for transportation projects Engineering services for power projects Engineering services for telecommunications and broadcasting projects Engineering services for waste management projects (hazardous and nonhazardous), for water, sewerage and drainage projects. Engineering services for other projects n.e.c. Project management services for construction projects
998341 998342 998343 998344 998345 998346 998347 998348 998349
Scientific and other technical services Geological and geophysical consulting services Subsurface surveying services Mineral exploration and evaluation Surface surveying and map-making services Weather forecasting and meteorological services Technical testing and analysis services Certification of ships, aircraft, dams, etc. Certification and authentication of works of art Other technical and scientific services n.e.c.
998351 998352 998359
Veterinary services Veterinary services for pet animals Veterinary services for livestock Other veterinary services n.e.c.
998331 998332 998333 998334 998335 998336 998337
Group 99834
Group 99835
www.caymshah.in
# 554
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Group 99836
Service Description
998361 998362 998363 998364 998365 998366
Advertising services and provision of advertising space or time. Advertising Services Purchase or sale of advertising space or time, on commission Sale of advertising space in print media (except on commission) Sale of TV and radio advertising time Sale of Internet advertising space Sale of other advertising space or time (except on commission)
998371 998372
Market research and public opinion polling services Market research services Public opinion polling services
998381 998382 998383 998384 998385 998386 998387
Photography & Videography and their processing services Portrait photography services Advertising and related photography services Event photography and event videography services Specialty photography services Restoration and retouching services of photography Photographic & videographic processing services Other Photography & Videography and their processing services n.e.c.
Group 99837
Group 99838
Group 99839
998392 998393 998394 998395 998396 998397 998399
Other professional, technical and business services. Specialty design services including interior design, fashion design, industrial design and other specialty design services Design originals Scientific and technical consulting services Original compilations of facts/information Translation and interpretation services Trademarks and franchises Sponsorship Services & Brand Promotion Services Other professional, technical and business services n.e.c.
998411 998412 998413 998414 998415
Telecommunications, broadcasting and information supply services Telephony and other telecommunications services Carrier services Fixed telephony services Mobile telecommunications services Private network services Data transmission services
998419
Other telecommunications services including Fax services, Telex services n.e.c.
998421 998422 998423 998424
Internet telecommunications services Internet backbone services Internet access services in wired and wireless mode. Fax, telephony over the Internet Audio conferencing and video conferencing over the Internet
998391
Heading no. 9984 Group 99841
Group 99842
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# 555
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
998429
Other Internet telecommunications services n.e.c.
Group 99843
998432 998433 998434 998439
On-line content services On-line text based information such as online books, newpapers, periodicals, directories etc On-line audio content On-line video content Software downloads Other on-line contents n.e.c.
998441 998442 998443
News agency services News agency services to newspapers and periodicals Services of independent journalists and press photographers News agency services to audiovisual media
998451 998452 998453
Library and archive services Library services Operation services of public archives including digital archives Operation services of historical archives including digital archives
998461 998462 998463 998464 998465 998466
Broadcasting, programming and programme distribution services Radio broadcast originals Television broadcast originals Radio channel programmes Television channel programmes Broadcasting services Home programme distribution services
998511 998512 998513 998514 998515 998516 998517 998519
Support services Employment services including personnel search/referral service & labour supply service Executive/retained personnel search services Permanent placement services, other than executive search services Contract staffing services Temporary staffing services Long-term staffing (pay rolling) services Temporary staffing-to-permanent placement services Co-employment staffing services Other employment & labour supply services n.e.c
998521 998522 998523 998524 998525 998526 998527
Investigation and security services Investigation services Security consulting services Security systems services Armoured car services Guard services Training of guard dogs Polygraph services
998431
Group 99844
Group 99845
Group 99846
Heading no. 9985 Group 99851
Group 99852
www.caymshah.in
# 556
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
998528 998529
Fingerprinting services Other security services n.e.c.
998531 998532 998533 998534 998535 998536 998537 998538 998539
Cleaning services Disinfecting and exterminating services Window cleaning services General cleaning services Specialized cleaning services for reservoirs and tanks Sterilization of objects or premises (operating rooms) Furnace and chimney cleaning services Exterior cleaning of buildings of all types Cleaning of transportation equipment Other cleaning services n.e.c.
998540 998541 998542 998549
Packaging services Packaging services of goods for others Parcel packing and gift wrapping Coin and currency packing services Other packaging services n.e.c
998551 998552
Travel arrangement, tour operator and related services Reservation services for transportation Reservation services for accommodation, cruises and package tours
998553
Reservation services for convention centres, congress centres and exhibition halls
Group 99853
Group 99854
Group 99855
998554 998555 998556 998557 998559 Group 99859 998591 998592 998593 998594 998595 998596 998597 998598 998599
Reservation services for event tickets, cinema halls, entertainment and recreational services and other reservation services Tour operator services Tourist guide services Tourism promotion and visitor information services Other travel arrangement and related services n.e.c Other support services Credit reporting & rating services Collection agency services Telephone-based support services Combined office administrative services Specialized office support services such as duplicating services, mailing services, document preparation etc Events, Exhibitions, Conventions and trade shows organisation and assistance services Landscape care and maintenance services Other information services n.e.c. Other support services n.e.c.
Heading no.9986
Support services to agriculture, hunting, forestry, fishing, mining and utilities.
Group 99861
Support services to agriculture, hunting, forestry and fishing
www.caymshah.in
# 557
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
998611 998612 998613 998614 998615 998619
Support services to crop production Animal husbandry services Support services to hunting Support services to forestry and logging Support services to fishing Other support services to agriculture, hunting, forestry and fishing
998621 998622
Support services to mining Support services to oil and gas extraction Support services to other mining n.e.c.
Group 99862
Group 99863 998631 998632 998633 998634 Heading no. 9987
Support services to electricity, gas and water distribution Support services to electricity transmission and distribution Support services to gas distribution Support services to water distribution Support services to Distribution services of steam, hot water and air-conditioning supply
998712 998713 998714 998715
Maintenance, repair and installation (except construction) services Maintenance and repair services of fabricated metal products, machinery and equipment Maintenance and repair services of fabricated metal products, except machinery and equipment. Maintenance and repair services of office and accounting machinery Maintenance and repair services of computers and peripheral equipment Maintenance and repair services of transport machinery and equipment Maintenance and repair services of electrical household appliances
998716
Maintenance and repair services of telecommunication equipments and apparatus
998717 998718 998719
Maintenance and repair services of commercial and industrial machinery. Maintenance and repair services of elevators and escalators Maintenance and repair services of other machinery and equipments
998721 998722 998723 998724 998725 998726 998727 998729
Repair services of other goods Repair services of footwear and leather goods Repair services of watches, clocks and jewellery Repair services of garments and household textiles Repair services of furniture Repair services of bicycles Maintenance and repair services of musical instruments Repair services for photographic equipment and cameras Maintenance and repair services of other goods n.e.c.
Group 99871 998711
Group 99872
Group 99873
Installation services (other than construction) 998731
Installation services of fabricated metal products, except machinery and equipment.
998732
Installation services of industrial, manufacturing and service industry machinery and equipment.
www.caymshah.in
# 558
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff) 998733
998736 998739
Installation services of office and accounting machinery and computers Installation services of radio, television and communications equipment and apparatus. Installation services of professional medical machinery and equipment, and precision and optical instruments. Installation services of electrical machinery and apparatus n.e.c. Installation services of other goods n.e.c.
998811 998812 998813 998814 998815 998816 998817 998818 998819
Manufacturing services on physical inputs (goods) owned by others Food, beverage and tobacco manufacturing services Meat processing services Fish processing services Fruit and vegetables processing services Vegetable and animal oil and fat manufacturing services Dairy product manufacturing services Other food product manufacturing services Prepared animal feeds manufacturing services Beverage manufacturing services Tobacco manufacturing services n.e.c.
998821 998822 998823
Textile, wearing apparel and leather manufacturing services Textile manufacturing services Wearing apparel manufacturing services Leather and leather product manufacturing services
998831 998832
Wood and paper manufacturing services Wood and wood product manufacturing services Paper and paper product manufacturing services
998734 998735
Heading no. 9988 Group 99881
Group 99882
Group 99883
Group 99884
Petroleum, chemical and pharmaceutical product manufacturing services 998841 998842 998843
Group 99885
Coke and refined petroleum product manufacturing services Chemical product manufacturing services Pharmaceutical product manufacturing services
Rubber, plastic and other non-metallic mineral product manufacturing service 998851 998852 998853
Rubber and plastic product manufacturing services Plastic product manufacturing services Other non-metallic mineral product manufacturing services
998860
Basic metal manufacturing services Basic metal manufacturing services
Group 99886
Group 99887
Service Description
Fabricated metal product, machinery and equipment manufacturing services
www.caymshah.in
# 559
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
998871
Structural metal product, tank, reservoir and steam generator manufacturing services
998872 998873 998874 998875 998876 998877
Weapon and ammunition manufacturing services Other fabricated metal product manufacturing and metal treatment services Computer, electronic and optical product manufacturing services Electrical equipment manufacturing services General-purpose machinery manufacturing services n.e.c. Special-purpose machinery manufacturing services
998881 998882
Transport equipment manufacturing services Motor vehicle and trailer manufacturing services Other transport equipment manufacturing services
998891 998892 998893 998894 998895 998896 998897 998898
Other manufacturing services Furniture manufacturing services Jewellery manufacturing services Imitation jewellery manufacturing services Musical instrument manufacturing services Sports goods manufacturing services Game and toy manufacturing services Medical and dental instrument and supply manufacturing services Other manufacturing services n.e.c.
998911
Other manufacturing services; publishing, printing and reproduction services; materials recovery services Publishing, printing and reproduction services Publishing, on a fee or contract basis
998912
Printing and reproduction services of recorded media, on a fee or contract basis
Group 99888
Group 99889
Heading no. 9989 Group 99891
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
Group 99892 998920
Moulding, pressing, stamping, extruding and similar plastic manufacturing services
998931 998932 998933
Casting, forging, stamping and similar metal manufacturing services Iron and steel casting services Non-ferrous metal casting services Metal forging, pressing, stamping, roll forming and powder metallurgy services
998941
Materials recovery (recycling) services, on a fee or contract basis Metal waste and scrap recovery (recycling) services, on a fee or contract basis
998942
Non-metal waste and scrap recovery (recycling) services, on a fee or contract basis
Group 99893
Group 99894
Section 9 : Community, Social & Personal Services and other miscellaneous services
www.caymshah.in
# 560
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description Public administration and other services provided to the community as a whole; compulsory social security services
Heading No. 9991 Group 99911 999111 999112
Administrative services of the government Overall Government public services Public administrative services related to the provision of educational, health care, cultural and other social services, excluding social security service.
999113
Public administrative services related to the more efficient operation of business.
999119
Other administrative services of the government n.e.c.
Group 99912
999122 999123 999124 999125 999126 999127 999128
Public administrative services provided to the community as a whole Public administrative services related to external affairs, diplomatic and consular services abroad. Services related to foreign economic aid Services related to foreign military aid Military defence services Civil defence services Police and fire protection services Public administrative services related to law courts Administrative services related to the detention or rehabilitation of criminals.
999129
Public administrative services related to other public order and safety affairs n.e.c.
999121
Group 99913 999131
Administrative services related to compulsory social security schemes. Administrative services related to sickness, maternity or temporary disablement benefit schemes.
999132
Administrative services related to government employee pension schemes; old-age disability or survivors' benefit schemes, other than for government employees
999133
Administrative services related to unemployment compensation benefit schemes
999134
Administrative services related to family and child allowance programmes
999210
Education services Pre-primary education services Pre-primary education services
999220
Primary education services Primary education services
999231 999232
Secondary Education Services Secondary education services, general Secondary education services, technical and vocational.
999241 999242 999243
Higher education services Higher education services, general Higher education services, technical Higher education services, vocational
Heading no. 9992 Group 99921
Group 99922
Group 99923
Group 99924
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# 561
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
999249
Other higher education services
999259
Specialised education services Specialised education services
999291 999292 999293 999294
Other education & training services and educational support services Cultural education services Sports and recreation education services Commercial training and coaching services Other education and training services n.e.c.
999295
services involving conduct of examination for admission to educational institutions
999299
Other Educational support services
999311 999312 999313 999314 999315 999316 999317
Human health and social care services Human health services Inpatient services Medical and dental services Childbirth and related services Nursing and Physiotherapeutic services Ambulance services Medical Laboratory and Diagnostic-imaging services Blood, sperm and organ bank services Other human health services including homeopathy, unani, ayurveda, naturopathy, acupuncture etc.
Group 99925
Group 99929
Heading no. 9993 Group 99931
999319 Group 99932 999321 999322 Group 99933
Residential care services for the elderly and disabled Residential health-care services other than by hospitals Residential care services for the elderly and persons with disabilities
999334
Other social services with accommodation Residential care services for children suffering from mental retardation, mental health illnesses or substance abuse Other social services with accommodation for children Residential care services for adults suffering from mental retardation, mental health illnesses or substance abuse Other social services with accommodation for adults
999341
Social services without accommodation for the elderly and disabled Vocational rehabilitation services
999349
Other social services without accommodation for the elderly and disabled n.e.c.
999351 999352 999353 999359
Other social services without accommodation Child day-care services Guidance and counseling services n.e.c. related to children Welfare services without accommodation Other social services without accommodation n.e.c.
999331 999332 999333
Group 99934
Group 99935
www.caymshah.in
# 562
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description Sewage and waste collection, treatment and disposal and other environmental protection services
Heading no.9994 Group 99941 999411 999412
Sewerage, sewage treatment and septic tank cleaning services Sewerage and sewage treatment services Septic tank emptying and cleaning services
999421 999422 999423 999424
Waste collection services Collection services of hazardous waste Collection services of non-hazardous recyclable materials General waste collection services, residential General waste collection services, other n.e.c.
999431 999432 999433
Waste treatment and disposal services Waste preparation, consolidation and storage services Hazardous waste treatment and disposal services Non-hazardous waste treatment and disposal services
999441
Remediation services Site remediation and clean-up services
999442
Containment, control and monitoring services and other site remediation services
999443 999449
Building remediation services Other remediation services n.e.c.
999451 999459
Sanitation and similar services Sweeping and snow removal services Other sanitation services n.e.c.
999490
Others Other environmental protection services n.e.c.
999511 999512
Services of membership organizations Services furnished by business, employers and professional organizations Services Services furnished by business and employers organizations Services furnished by professional organizations
999520
Services furnished by trade unions Services furnished by trade unions
999591 999592 999593 999594 999595
Services furnished by other membership organizations Religious services Services furnished by political organizations Services furnished by human rights organizations Cultural and recreational associations Services furnished by environmental advocacy groups
Group 99942
Group 99943
Group 99944
Group 99945
Group 99949
Heading no.9995 Group 99951
Group 99952
Group 99959
www.caymshah.in
# 563
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Service Description
999596 999597 999598 999599
Services provided by youth associations Other civic and social organizations Home owners associations Services provided by other membership organizations n.e.c.
999611 999612 999613 999614 999615
Recreational, cultural and sporting services Audiovisual and related services Sound recording services Motion picture, videotape, television and radio programme production services Audiovisual post-production services Motion picture, videotape and television programme distribution services Motion picture projection services
999621 999622 999623 999629
Performing arts and other live entertainment event presentation and promotion services Performing arts event promotion and organization services Performing arts event production and presentation services Performing arts facility operation services Other performing arts and live entertainment services n.e.c.
Heading No.9996 Group 99961
Group 99962
Group 99963 999631
Services of performing and other artists Services of performing artists including actors, readers, musicians, singers, dancers, TV personalities, independent models etc
999632
Services of authors, composers, sculptors and other artists, except performing artists
999633
Original works of authors, composers and other artists except performing artists, painters and sculptors
Group 99964 999641 999642
Museum and preservation services Museum and preservation services of historical sites and buildings Botanical, zoological and nature reserve services
999651 999652 999659
Sports and recreational sports services Sports and recreational sports event promotion and organization services Sports and recreational sports facility operation services Other sports and recreational sports services n.e.c.
999661 999662
Services of athletes and related support services Services of athletes Support services related to sports and recreation
999691 999692 999693 999694 999699
Other amusement and recreational services Amusement park and similar attraction services Gambling and betting services including similar online services Coin-operated amusement machine services Lottery services Other recreation and amusement services n.e.c.
Group 99965
Group 99966
Group 99969
www.caymshah.in
# 564
PROPOSED NEW SCHEME OF CLASSIFICATION OF SERVICES Heading & Group
Service Code (Tariff)
Heading No.9997 Group 99971 999711 999712 999713 999714 999715 999719 Group 99972
Service Description Other services Washing, cleaning and dyeing services Coin-operated laundry services Dry-cleaning services (including fur product cleaning services) Other textile cleaning services Pressing services Dyeing and colouring services Other washing, cleaning and dyeing services n.e.c
999723 999729
Beauty and physical well-being services Hairdressing and barbers services Cosmetic treatment (including cosmetic/plastic surgery), manicuring and pedicuring services Physical well-being services including health club & fitness centre Other beauty treatment services n.e.c.
999731 999732
Funeral, cremation and undertaking services Cemeteries and cremation services Undertaking services
999791 999792 999793 999794 999795 999799
Other miscellaneous services Services involving commercial use or exploitation of any event Agreeing to do an act Agreeing to refrain from doing an act Agreeing to tolerate an act Conduct of religious ceremonies/rituals by persons Other services n.e.c.
999800
Domestic services Domestic services Domestic services both part time & full time
999900
Services provided by extraterritorial organizations and bodies. Services provided by extraterritorial organizations and bodies. Services provided by extraterritorial organizations and bodies
999721 999722
Group 99973
Group 99979
Heading No. 9998 Group 99980
Heading No. 9999 Group 99990
www.caymshah.in
# 565 SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
The fitment of rates of services were discussed on 19 May 2017 during the 14th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28% as listed below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law. Sl. No. 1.
DESCRIPTION OF SERVICES Transport of goods by rail
2.
Transport of passengers by rail (other than sleeper class)
3.
Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use] Services of goods transport agency in relation to transportation of used household goods for personal use. Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India Renting of motorcab (If fuel cost is borne by the service recipient, then 18% GST will apply) Transport of passengers, by(i) Air conditioned contract/stage carriage other than motorcab; (ii) a radio taxi. Transport of passengers by air in economy class
4. 5.
6. 7. 8. 9.
Transport of passengers, with or without accompanied belongings, by air, embarking from or terminating in a Regional Connectivity Scheme Airport.
GST RATE 5% with ITC of input services 5% with ITC of input services 5% No ITC 5% No ITC 5% with ITC of input services 5% No ITC 5% No ITC 5% with ITC of input services 5% with ITC of input
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# 566 SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
10. Supply of tour operators’ services 11. Leasing of aircrafts under Schedule II [5 (f)] by a scheduled airlines for scheduled operations 12. Selling of space for advertisement in print media 13.
Services by way of job work in relation to printing of newspapers;
14. Transport of goods in containers by rail by any person other than Indian Railways 15. Transport of passengers by air in other than economy class 16. Supply of Food/drinks in restaurant not having facility of air-conditioning or central heating at any time during the year and not having licence to serve liquor. 17. Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes having room tariff Rs.1000 and above but less than Rs.2500 per room per day 18. Services provided by foreman of chit fund in relation to chit 19. Construction of a complex, building, civil structure or a part thereof, intended for sale to a buyer, wholly or partly. [The value of land is included in the amount charged from the service recipient] 20. Temporary transfer or permitting the use or enjoyment of any Intellectual Property (IP) to attract the same rate as in respect of permanent transfer of IP; 21. Supply of Food/drinks in restaurant having licence to serve liquor 22. Supply of Food/drinks in restaurant having facility of air-conditioning or central heating at any time during the year
services 5% No ITC 5% with ITC of input services 5% With Full ITC 5% With Full ITC 12% With Full ITC 12% With Full ITC 12% With Full ITC 12% With Full ITC 12% with ITC of input services 12% With Full ITC but no refund of overflow of ITC 12% with full ITC 18% With Full ITC 18% With Full ITC
www.caymshah.in
# 567 SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
23. Supply of Food/drinks in outdoor catering 24. Renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes where room tariff of Rs 2500/ and above but less than Rs 5000/- per room per day 25. Bundled service by way of supply of food or any other article of human consumption or any drink, in a premises (including hotel, convention center, club, pandal, shamiana or any other place, specially arranged for organizing a function) together with renting of such premises 26. Services by way of admission or access to circus, Indian classical dance including folk dance, theatrical performance, drama 27. Composite supply of Works contract as defined in clause 119 of section 2 of CGST Act 28. Services by way of admission to entertainment events or access to amusement facilities including exhibition of cinematograph films, theme parks, water parks, joy rides, merry-go rounds, go-carting, casinos, race-course, ballet, any sporting event such as IPL and the like; 29. Services provided by a race club by way of totalisator or a licensed bookmaker in such club; 30. Gambling; 31. Supply of Food/drinks in air-conditioned restaurant in 5-star or above rated Hotel
18% With Full ITC 18% With Full ITC 18% With Full ITC
18% With Full ITC 18% With Full ITC 28% With Full ITC
28% With Full ITC 28% With Full ITC 28% With Full ITC 28% With Full ITC
32. Accommodation in hotels including 5 star and above rated hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes, where room rent is Rs 5000/- and above per night per room 33. Transfer of the right to use any goods for any purpose (whether or not for a Same rate of GST and specified period) for cash, deferred payment or other valuable consideration compensation (supply of service) to attract the same GST rate and compensation cess as cess as on supply
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# 568 SCHEDULE OF GST RATES FOR SERVICES AS APPROVED BY GST COUNCIL
applicable on supply of similar goods which involves any transfer of title in goods of similar goods (supply of goods) 34. Any transfer of right in goods or of undivided share in goods without the transfer Same rate of GST of title thereof (supply of services) to attract the same GST rate and compensation and cess as applicable on supply of similar goods which involves any transfer of title in compensation goods (supply of goods). cess as on supply of similar goods 35. Supply consisting of transfer of title in goods under an agreement which GST and compensation stipulates that property in goods shall pass at a future date upon payment of full cess as on supply consideration as agreed (supply of goods): value of leasing services shall be of similar goods included in the value of goods supplied. 36. All other services not specified elsewhere 18% With Full ITC
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# 569
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. 1.
Services Services by Government or a local authority excluding the following services— (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; or (iv) any service, other than services covered under clauses (i) to (iii) above, provided to business entities.
2.
Services by the Reserve Bank of India
3.
Services by a foreign diplomatic mission located in India
4.
Services relating to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce by way of— (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or testing or (ii) supply of farm labour; (iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter the essential characteristics of agricultural produce but make it only marketable for the primary market; (iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; (v) loading, unloading, packing, storage or warehousing of agricultural produce; (vi) agricultural extension services; (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. Service by way of access to a road or a bridge on payment of toll charges Transmission or distribution of electricity by an electricity transmission or distribution utility
5. 6.
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# 570
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. 7. 8.
9.
10. 11. 12. 13. 14. 15.
Services Services by way of renting of residential dwelling for use as residence Services by way of— (i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount (other than interest involved in credit card services); (ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers; Services by way of transportation of goods (i) by road except the services of— (A) a goods transportation agency; or (B) a courier agency; (ii) by inland waterways; Services provided to the United Nations or a specified international organization. Exemption may be notified by way of issuing notification under section 55 of CGST/SGST Act. Services provided by operators of the Common Bio-medical Waste Treatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto; Services by a veterinary clinic in relation to health care of animals or birds; Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;[Charitable activities may be defined as presently in notification No 25/2012-ST. Services by a specified organisation in respect of a religious pilgrimage facilitated by the Ministry of External Affairs of the Government of India, under bilateral arrangement; Services provided by(a) an arbitral tribunal to (i) any person other than a business entity; or (ii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year;
www.caymshah.in
# 571
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
Services (b) a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services to(i) an advocate or partnership firm of advocates providing legal services; (ii) any person other than a business entity; or (iii) a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; or
(c) a senior advocate by way of legal services to(i) any person other than a business entity; or (ii) a business entity up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year; 16.
17.
Services provided,(a) by an educational institution to its students, faculty and staff; (b) to an educational institution, by way of,(i) transportation of students, faculty and staff; (ii) catering, including any mid-day meals scheme sponsored by the Government; (iii) security or cleaning or house-keeping services performed in such educational institution; (iv)services relating to admission to, or conduct of examination by, such institution; upto higher secondary. Provided that nothing contained in clause (b) of this entry shall apply to an educational institution other than an institution providing services by way of pre-school education and education up to higher secondary school or equivalent Services provided by the Indian Institutes of Management, as per the guidelines of the Central Government, to their students, by way of the following educational programmes, except Executive Development Programme, (a) two year full time residential Post Graduate Programmes in Management for the Post Graduate
www.caymshah.in
# 572
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
18.
19.
20. 21.
22.
23.
Services Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT), conducted by Indian Institute of Management; (b) fellow programme in Management; (c) five year integrated programme in Management. Services provided to a recognized sports body by(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body; (b) another recognised sports body; Services by an artist by way of a performance in folk or classical art forms of (i) music, or (ii)dance, or (iii)theatre, if the consideration charged for such performance is not more than one lakh and fifty thousand rupees: Provided that the exemption shall not apply to service provided by such artist as a brand ambassador; Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India; Services by way of giving on hire (a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or (b) to a goods transport agency, a means of transportation of goods; Transport of passengers, with or without accompanied belongings, by (a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal; (b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or (c) stage carriage other than air-conditioned stage carriage Services of life insurance business provided by way of annuity under the National Pension System regulated by Pension Fund Regulatory and Development Authority of India (PFRDA) under the Pension Fund Regulatory And Development Authority Act, 2013 (23 of 2013)
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# 573
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. 24.
Services
27.
Services of life insurance business provided or agreed to be provided by the Army, Naval and Air Force Group Insurance Funds to members of the Army, Navy and Air Force, respectively, under the Group Insurance Schemes of the Central Government Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and (b) a period of three years has not been elapsed from the date of entering into an agreement as an incubatee; Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution (a) as a trade union; (b) for the provision of carrying out any activity which is exempt from the levy of GST; or (c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex; Services by an organiser to any person in respect of a business exhibition held outside India;
28.
Services by way of slaughtering of animals;
29.
Services received from a provider of service located in a non- taxable territory by (a) Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession; (b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or (c) a person located in a non-taxable territory; Provided that the exemption shall not apply to – (i) online information and database access or retrieval services received by persons specified in clause (a)or clause (b); or
25.
26.
www.caymshah.in
# 574
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
30. 31. 32. 33. 34. 35. 36. 37. 38. 39.
40.
Services (ii) services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India received by persons specified in clause (c); Services of public libraries by way of lending of books, publications or any other knowledge-enhancing content or material; Services by Employees’ State Insurance Corporation to persons governed under the Employees’ Insurance Act, 1948 (34 of 1948); Services by way of transfer of a going concern, as a whole or an independent part thereof; Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets; Services by government, local authority or governmental authority by way of any activity in relation to any function entrusted to a municipality under Article 243 W of the Constitution. Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves; Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India. Services by way of pre-conditioning, pre-cooling, ripening, waxing, retail packing, labelling of fruits and vegetables which do not change or alter the essential characteristics of the said fruits or vegetables; Services by way of admission to a museum, national park, wildlife sanctuary, tiger reserve or zoo; Services provided by Government or a local authority to a business entity with a turnover up to rupees twenty lakh (ten lakh rupees in a special category state) in the preceding financial year.
Explanation.- For the purposes of this entry, it is hereby clarified that the provisions of this entry shall not be applicable to (a) services at S. No. 1 (i), (ii)and (iii); and (b) services by way of renting of immovable property; Services provided by Employees Provident Fund Organisation (EPFO) to persons governed under the
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# 575
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. 41. 42.
43. 44. 45. 46. 47.
48.
49.
50.
Services Employees Provident Funds and Miscellaneous Provisions Act, 1952 (19 of 1952); Services provided by Insurance Regulatory and Development Authority of India (IRDA) to insurers under the Insurance Regulatory and Development Authority of India Act, 1999 (41 of 1999); Services provided by Securities and Exchange Board of India (SEBI) set up under the Securities and Exchange Board of India Act, 1992 (15 of 1992) by way of protecting the interests of investors in securities and to promote the development of, and to regulate, the securities market; Services provided by National Centre for Cold Chain Development under Ministry of Agriculture, Cooperation and Farmer’s Welfare by way of cold chain knowledge dissemination; Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India. Services provided by Government or a local authority to another Government or local authority: Provided that nothing contained in this entry shall apply to services at S. No. 1 (i), (ii)and (iii) above Services provided by Government or a local authority by way of issuance of passport, visa, driving licence, birth certificate or death certificate. Services provided by Government or a local authority by way of tolerating non-performance of a contract for which consideration in the form of fines or liquidated damages is payable to the Government or the local authority under such contract; Services provided by Government or a local authority by way of- (a) registration required under any law for the time being in force; (b) testing, calibration, safety check or certification relating to protection or safety of workers, consumers or public at large, including fire license, required under any law for the time being in force; Services provided by Government or a local authority by way of assignment of right to use natural resources to an individual farmer for cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products; Services by 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:
www.caymshah.in
# 576
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. 51.
52.
53.
54.
55. 56.
Services this shall be continued by way of notification undersection 7(2)(b) of CGST/SGST Acts. Services provided by Government or a local authority by way of assignment of right to use any natural resource where such right to use was assigned by the Government or the local authority before the 1st April, 2016: Provided that the exemption shall apply only to service tax payable on one time charge payable, in full upfront or in installments, for assignment of right to use such natural resource; Services provided by Government or a local authority by way of allowing a business entity to operate as a telecom service provider or use radiofrequency spectrum during the period prior to 1st April, 2016, on payment of licence fee or spectrum user charges, as the case may be; Services provided by Government by way of deputing officers after office hours or on holidays for inspection or container stuffing or such other duties in relation to import export cargo on payment of Merchant Overtime charges (MOT). Services by an acquiring bank, to any person in relation to settlement of an amount upto two thousand rupees in a single transaction transacted through credit card, debit card, charge card or other payment card service. Explanation. — For the purposes of this entry, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card Services of leasing of assets (rolling stock assets including wagons, coaches, locos) by Indian Railways Finance Corporation to Indian Railways Services provided by any person for official use of a foreign diplomatic mission or consular post in India or for personal use or for the use of the family members of diplomatic agents or career consular officers posed therein. This exemption is available on reciprocal basis based on a certificate issued by MEA (Protocol Division): this shall be continued by way of notification under section 55 of CGST/SGST Acts.
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# 577
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. 57.
58.
59.
60. 61.
62.
Services Taxable services, provided or to be provided, by a Technology Business Incubator (TBI) or a Science and Technology Entrepreneurship Park (STEP) recognized by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India or bio-incubators recognized by the Biotechnology Industry Research Assistance Council, under Department of Biotechnology, Government of India; Taxable service provided by State Government Industrial Development Corporations/ Undertakings to industrial units by way of granting long term (thirty years, or more) lease of industrial plots from so much of tax leviable thereon, as is leviable on the one time upfront amount (called as premium, salami, cost, price, development charges or by any other name) payable for such lease. Services provided to the government by way of transport of passengers with or without accompanied belongings, by air, embarking from or terminating at a regional connectivity scheme airport, against consideration in the form of viability gap funding (VGF). Provided that nothing contained in this entry shall apply on or after the expiry of a period of 1 year from the date of commencement of operations of the regional connectivity scheme airport as notified by the Ministry of Civil Aviation Services provided by cord blood banks by way of preservation of stem cells or any other service in relation to such preservation; Services by way of training or coaching in recreational activities relating to,(i) arts or culture. or (ii) sports by charitable entities registered under section 12AA of Income tax Act, 1961; Any services provided by, _ (i) the National Skill Development Corporation set up by the Government of India; (ii) a Sector Skill Council approved by the National Skill Development Corporation; (iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation; (iv)
a training partner approved by the National Skill Development Corporation or the Sector Skill
www.caymshah.in
# 578
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
Services Council
63.
64.
65.
66.
67.
in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any other Scheme implemented by the National Skill Development Corporation. Services of assessing bodies empanelled centrally by Directorate General of Training, Ministry of Skill Development and Entrepreneurship by way of assessments under Skill Development Initiative (SDI) Scheme Services provided by training providers (Project implementation agencies) under Deen Dayal Upadhyaya Grameen Kaushalya Yojana under the Ministry of Rural Development by way of offering skill or vocational training courses certified by National Council For Vocational Training. Services by way of sponsorship of sporting events organised,(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, State, zone or Country; (b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat; (c) by Central Civil Services Cultural and Sports Board; (d) as part of national games, by Indian Olympic Association; or (e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme; Services provided by way of pure labour contracts of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of a civil structure or any other original works pertaining to the Beneficiary-led individual house construction / enhancement under the Housing for All (Urban) Mission/Pradhan Mantri Awas Yojana (PMAY); Services by way of pure labour contracts of construction, erection, commissioning, or installation of
www.caymshah.in
# 579
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No. 68.
69.
Services original works pertaining to a single residential unit otherwise than as a part of a residential complex; Services of general insurance business provided under following schemes (a) Hut Insurance Scheme; (b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme); (c) Scheme for Insurance of Tribals; (d) Janata Personal Accident Policy and Gramin Accident Policy; (e) Group Personal Accident Policy for Self-Employed Women; (f) Agricultural Pumpset and Failed Well Insurance; (g) Premia collected on export credit insurance; (h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture; (i) Jan Arogya Bima Policy; (j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana); (k) Pilot Scheme on Seed Crop Insurance; (l) Central Sector Scheme on Cattle Insurance; (m) Universal Health Insurance Scheme; (n) Rashtriya Swasthya Bima Yojana; or (o) Coconut Palm Insurance Scheme; (p) Pradhan Mantri Suraksha BimaYojna; (q) Niramaya Health Insurance Scheme implemented by Trust constituted under the provisions of the National Trust for the Welfare of Persons with Autism, Cerebral Palsy, Mental Retardation and Multiple Disabilities Act, 1999 (44 of 1999); or (r) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC. Services of life insurance business provided under following schemes -
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# 580
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
70. 71. 72.
73.
Services (a) Janashree Bima Yojana (JBY); or (b) Aam Aadmi Bima Yojana (AABY); (c) Life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fifty thousand rupees; (d) Varishtha Pension BimaYojana; (e) Pradhan Mantri Jeevan JyotiBimaYojana; (f) Pradhan Mantri Jan DhanYogana; (g) Pradhan Mantri Vaya Vandan Yojana; and (h) Any other insurance scheme of the State Government as may be notified by Government of India on the recommendation of GSTC. Services by way of collection of contribution under Atal Pension Yojana (APY). Services by way of collection of contribution under any pension scheme of the State Governments. Service of transportation of passengers, with or without accompanied belongings, by— (i) railways in a class other than— (A) first class; or (B) an air-conditioned coach; (ii) metro, monorail or tramway; (iii) inland waterways; (iv) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and (v) metered cabs or auto rickshaws (including E-rickshaws); Services by a person by way of(a) conduct of any religious ceremony; (b) renting of precincts of a religious place meant for general public, owned or managed by an entity registered as a charitable or religious trust under section 12AA of the Income-tax Act, 1961 (hereinafter referred to as the Income-tax Act), or a trust or an institution registered under sub clause (v) of clause (23C) of section 10 of the Income-tax Act or a body or an authority covered
www.caymshah.in
# 581
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
74.
75.
76.
Services under clause (23BBA) of section 10 of the Income-tax Act: Provided that nothing contained in (b) of this exemption shall apply to,(i) renting of rooms where charges are Rs 1000/- or more per day; (ii) renting of premises, community halls, kalyanmandapam or open area, etc where charges are Rs 10,000/- or more per day; (iii) renting of shops or other spaces for business or commerce where charges are Rs 10,000/-or more per month. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation less than one thousand rupees per day or equivalent; Services by way of transportation by rail or a vessel from one place in India to another of the following goods (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure Services provided by a goods transport agency, by way of transport in a goods carriage of,(a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; (d) milk, salt and food grain including flour, pulses and rice;
www.caymshah.in
# 582
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
77.
78.
79. 80.
81.
Services (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipment’s; Services by the following persons in respective capacities (a) business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch; (b) any person as an intermediary to a business facilitator or a business correspondent with respect to services mentioned in clause (g); or (c) business facilitator or a business correspondent to an insurance company in a rural area; Carrying out an intermediate production process as job work in relation to cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products or agricultural produce; Services by way of loading, unloading, packing, storage or warehousing of rice; Services by way of right to admission to, (i) circus, dance, or theatrical performance including drama or ballet; (ii) award function, concert, pageant, musical performance or any sporting event other than a recognized sporting event; (iii) recognised sporting event; where the consideration for admission is not more than Rs 250 per person in (i), (ii) and (iii) above. Services provided by Government or a local authority where the gross amount charged for such services does not exceed Rs.5000/. Provided that nothing contained in this entry shall apply to services S. No. 1 (i), (ii)and (iii) above: Provided further that in case where continuous supply of service, as defined in sub-section (33) of section2 of the CGST Act, 2017, is provided by the Government or a local authority, the exemption shall apply only where the gross amount charged for such service does not exceed Rs. 5000/- in a financial
www.caymshah.in
# 583
Service Tax Exemptions to be continued in GST as decided by GST Council Sl. No.
82.
83.
Services year; [This may be continued by way of an omnibus threshold exemption from payment of GST under section 9 (4) of CGST/SGST Act in respect of supplies upto Rs 10,000/-]. (i) Health care services by a clinical establishment, an authorised medical practitioner or para-medics; (ii) Services provided by way of transportation of a patient in an ambulance, other than those specified in (i) above; New Exemption: Services provided by the Goods and Services Tax Network (GSTN) to the Central Government or State Governments/Union Territories for implementation of Goods and Services Tax (GST)
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# 584
Decisions in regard to Services taken by the GST Council in the 16th meeting held on 11th of June 2017
1. In the list of service tax exemptions to be continued in GST as approved by the GST Council, after S.No. 83, the following shall be inserted – Sl. No. 84.
85. 86.
2.
Proposal/ request 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 S.No. 13, the following shall be inserted –
Sl. No. 13A
27A
Description of Services Services by way of job work in relation to – a) Textile yarns (other than man-made fibre/filament) & textile fabrics b) Cut and polished diamonds; precious and semi-precious stones, or plain and studded jewellery of gold and other precious metals, falling under chapter 71 of HSN c) Printing of books (including braille books), journals and periodicals d) Processing of leather Services by way of right to admission to exhibition of cinematographic films where the consideration for admission is Rs. 100 or less.
3. Exemption from registration under section 23(2) of the CGST Act 2017 of – 1. Individual advocates (including senior advocates) 2. Individual sponsorship service providers (including players)
GST Rate
5% with Full ITC
18% with Full ITC
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# 585
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL The fitment of rates of services were discussed on 19 May 2017 during the 14 th GST Council meeting held at Srinagar, Jammu & Kashmir. The Council has broadly approved the GST rates for services at Nil, 5%, 12%, 18% and 28%. The list of services that will be under reverse charge as approved by the GST Council is given below. The information is being uploaded immediately after the GST Council’s decision and it will be subject to further vetting during which the list may undergo some changes. The decisions of the GST Council are being communicated for general information and will be given effect to through gazette notifications which shall have force of law.
Sl. No.
1.
2.
Service
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 (OIDAR) Services provided or agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road
Provider of service
Any person who is located in a nontaxable territory
Percentage of service tax payable by service provider
Nil
Goods Transport Agency (GTA) Nil
Recipient of Service
Any person located in the taxable territory other than non-assessee online recipient (Business Recipient)
(a) any factory registered under or governed by the Factories Act, 1948; (b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in
Percentage of service tax payable by any person other than the service provider
100%
100%
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# 586
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Sl. No.
Service
Provider of service
Percentage of service tax payable by service provider
Recipient of Service
Percentage of service tax payable by any person other than the service provider
any part of India; (c) any co-operative society established by or under any law; (d) any person registered under CGST/SGST/UTGST Act; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons. (g) Casual taxable person 3.
4.
Services provided or agreed to be provided by an individual advocate or firm of advocates by way of legal services, directly or indirectly Services provided or agreed to be provided by an arbitral tribunal
An individual advocate or firm of advocates An arbitral tribunal
Any business entity. Nil
100%
Any business entity. Nil
100%
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# 587
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Sl. No.
5.
Service
Sponsorship services
Provider of service
Percentage of service tax payable by service provider
Any person Nil
6.
Services provided or agreed to Government be provided by Government or or local local authority excluding, authority (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;
Percentage of service tax payable by any person other than the service provider
Recipient of Service
Anybody corporate partnership firm.
or 100%
Any business entity.
Nil
100%
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# 588
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Sl. No.
7.
8.
9.
10.
Service
(iii) transport of goods or passengers. Services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate; Services provided or agreed to be provided by an insurance agent to any person carrying on insurance business Services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company Services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India
Provider of service
A director of a company or a body corporate An insurance agent
Percentage of service tax payable by service provider
Recipient of Service
A company or a body corporate. Nil
Nil
A recovery agent Nil
A person located in non-taxable territory to a person
Percentage of service tax payable by any person other than the service provider
Nil
100%
Any person carrying insurance business.
on
A banking company or a financial institution or a nonbanking financial company.
Importer as defined under clause (26) of section 2 of the Customs Act, 1962.
100%
100%
100%
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# 589
SERVICES UNDER REVERSE CHARGE AS APPROVED BY GST COUNCIL
Sl. No.
11.
12.
Service
Provider of service
located in non-taxable territory Author or music composer, photographer, artist, etc.
Transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub-section (1) of section 13 of the Copyright Act, 1957 relating to original literary, dramatic, musical or artistic works Radio taxi or Passenger Taxi driver or Transport Services provided Rent a cab through electronic commerce operator operator
Percentage of service tax payable by service provider
Recipient of Service
Publisher, Producer NIL
****
company,
100%
Any person Nil
Music
Percentage of service tax payable by any person other than the service provider
100% by Electronic Commerce Operator
