Circular :LUT for Export without payment of IGST

Download the Official Circular : Click Here

Office of the Special Commissioner (GST)
Export/KCS Branch, Department of Trade & Taxes
Govt. of NCT of Delhi
8th Floor, Vyapar Bhawan, I.P. Estate, New Delhi-110002

F. No. AC/Export Cell/W-208/2017-18/879-82

Dated : 2-8-17

Circular

Subject ;- Issues related to Bond/Letter of Undertaking (LUT) for Export without payment of Integrated Goods & Service Tax (IGST).

Ref :- Notification No. 16/2017 Central Tax dated 07-07-2017, Circular No. 02/02/2017- GST dated 04-07-2017 and Circular No. 04/04/2017 GST dated 07-07-­2017 issued by CBEC, Govt. of India.

Communications have been received from the professionals and exporters on the issue of difficulties faced while supplying goods or services or exports without payment of integrated tax and filing the FORM GST RFD-11. Therefore, for the purpose of uniformity in the implementation of the Act, following directions are being issued.

  1. As per rule 96A of the Delhi Goods, and Service Tax Rules, 2017 any registered person availing the option to supply goods or services or both for export without payment of integrated tax shall furnish, prior to export, a bond or a Letter of This Bond or Letter of Undertaking is required to be furnished in FORM GST RFD- l 1.
  2. The Central Board of Excise and Customs, Govt. of India, has issued Notification No. 16/20017- Central Tax under sub-rule (5) of rule 96A to notify eligible registered persons for submission of letter of undertaking in place of a Bond.
  3. The FORM GST RFD-11 will be required to be submitted on the common portal but the functionality has not been made operational as yet. Therefore, the Bond/Letter of Undertaking required to be furnished under rule 96A of the said rules may be furnished manually to the concerned Assistant Commissioner alongwith FORM GST RFD-11 till the module for furnishing of FORM GST RFD-11 is available on the common portal. This has been also clarified vide Circular No. 02/02/2017-GST dated 04-07-2017 issued by the GST policy wing of Central Board of Excise and Customs, Govt. of India.

To Download the Complete Official Circular : Click Here

Print Friendly, PDF & Email

Circular No.1 /1/2017-Compensation Cess on Export

Circular No.1 /1/2017-Compensation Cess

F.No.354/136/2017-TRU
Government  of India
Ministry of Finance
Department  of Revenue
(Tax Research Unit)

New Delhi,  Dated 26t h July, 2017

To

Principal Chief Commissioners/Principal Directors General,
Chief Commissioners/Directors  General,
Principal Commissioners/Commissioners,
All under CBEC.

Madam/Sir,

Subject: Clarification regarding applicability of section 16 of the IGST Act, 2017, relating to zero rated supply for the purpose of Compensation Cess on exports – Regarding.

The issue of zero rating of exports with reference to Compensation Cess has been examined.

  1. In this regard section 8 of the Goods and Services tax (Compensation to States) Act, 2017 hereinafter referred to as [GSTC Act, 2017] provides for levy and collection of Compensation Cess and reads as under:

“8. (1) There shall be levied a cess on such intra-State supplies of goods or services or both, as provided for in section 9 of the Central Goods and Services Tax Act, and such inter State supplies of goods or services or both as provided for in section 5 of the Integrated Goods and Services Tax Act, and collected in such manner as may be prescribed, on the recommendations of the Council, for the purposes of providing compensation to the States for loss of revenue arising on account of implementation of the goods and services tax with effect from the date from which the provisions of the Central Goods and Services Tax Act is brought into force, for a period of five years or for such period as may be prescribed on the recommendations of the Council

(2) The cess shall be levied on such supplies of goods and services as are specified in column (2) of the Schedule, on the basis of value, quantity or on such basis at such rate not exceeding the rate set forth in the corresponding entry in column (4) of the Schedule, as the Central Government may, on the recommendations of the Council, by notification in the Official Gazette, specify.”

(3) Accordingly, based on the recommendation of GST Council, the effective rates of Compensation Cess leviable on various supplies, stand notified vide Notification No.1/2017-Compensation Cess (Rate).

(4) Further, as per sub-section (5) of section 7 of IGST Act, 2017, supply of goods or services or both, when the supplier is located in India and place of supply is outside India, will be treated as inter-state supply. Therefore, exports being inter-sate supplies, they will be liable to Compensation Cess. This however will not be in line with the principle that no taxes be exported, and exports have to be zero rated.

(5) Provisions relating to zero rating of exports are

“16. (1) “zero rated supply” means any of the following supplies of goods or services or both, namely: –

(a)export of goods or services or both; or

(b) supply of goods or services or both to a Special Economic Zone developer or a Special Economic Zone unit.

(2)Subject to the provisions of sub-section (5) of section 17 of the Central Goods and Services Tax Act, credit of input tax may be availed for making zero-rated supplies, notwithstanding that such supply may be an exempt supply.

(3) A registered person making zero rated supply shall be eligible to claim refund under either of the following options, namely: ––

(a) he may supply goods or services or both under bond or Letter of Undertaking, subject to such conditions, safeguards and procedure as may be prescribed, without payment of integrated tax and claim refund of unutilised input tax credit; or

(b) he may supply goods or services or both, subject to such conditions, safeguards and procedure as may be prescribed, on payment of integrated tax and claim refund of such tax paid on goods or services or both supplied,

in accordance with the provisions of section 54 of the Central Goods and Services Tax Act or the rules made thereunder”.

(6) Moreover, the section 11 of the Goods and Services tax (Compensation to States) Act, 2017, provides that:

11. (1) The provisions of the Central Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short- levy, interest, appeals, offences and penalties, shall, as far as may be, mutatis mutandis, apply, in relation to the levy and collection of the cess leviable under section 8 on the intra-State supply of goods and services, as they apply in relation to the levy and collection of central tax on such intra-State supplies under the said Act or the rules made thereunder.

(2) The provisions of the Integrated Goods and Services Tax Act, and the rules made thereunder, including those relating to assessment, input tax credit, non-levy, short-levy, interest, appeals, offences and penalties, shall, mutatis mutandis, apply in relation to the levy and collection of the cess leviable under section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collection of integrated tax on such inter-State supplies under the said Act or the rules made thereunder:

Provided that the input tax credit in respect of cess on supply of goods and services leviable under section 8, shall be utilised only towards payment of said cess on supply of goods and services leviable under the said section.

(7) Therefore, sub-section (2) of section 11 of the Goods and Services tax (Compensation to States) Act, 2017 provides that provisions of Integrated Goods and Services Tax Act, and the rules made thereunder, shall, mutatis mutandis, apply in relation to the levy and collection of the cess leviable under section 8 on the inter-State supply of goods and services, as they apply in relation to the levy and collection of integrated tax on such inter-State supplies under the said Act or the rules made thereunder.

(8) In view of the above, it is hereby clarified  that provisions of section 16 of the IGST Act,  2017,   relating  to     zero  rated   supply  will  apply  mutatis  mutandis  for  the  purpose  of Compensation Cess ( wherever applicable),  that is to say that:

a) Exporter will be eligible for refund of Compensation Cess paid on goods exported by him [on similar lines as refund of IGST under section 16(3) (b) of the IGST, 2017]; or

b) No Compensation Cess will be charged on goods exported by an exporter under bond and he will be eligible for refund of input tax credit of Compensation Cess relating to goods exported [on similar lines as refund of input taxes under section 16(3) (a) of the IGST, 2017].

(9)All concerned are requested to acknowledge the receipt of this circular.

(10) Trade Notice/Public Notice to be issued. Difficulty if any, in the implementation of the circular should be brought to the notice of the Board. Hindi version would follow.

Yours faithfully,

(Devranjan Mishra)
Technical Officer (TRU)

To Download the Official Circular on Compensation Cess on Export : Click Here

Print Friendly, PDF & Email

GST Rate on textile processing (Job work for Wearing Apparels)

OFFICE OF THE ASSISTANT COMMISSIONER OF
CENTRAL GST, CUSTOMS, CENTRAL EXCISE,
TIRUPUR DIVISION, I FLOOR, KUMARAN SHOPPING
COMPLEX, TIRUPUR – 641 601.

C. No : IV/16/08/2017- GST Misc.

Dated: 29-06-2017

To
The President,
Tirupur Exporters Association (TEA),
Tirupur.

Gentleman,

Sub: GST on Job Work for Wearing Apparels – Regarding.

Please refer to your letter dated 28.06.2017 on the above subject.

As per the existing law and instructions as on date

  1. Any Services provided by way of job work in relation to Textile Manufacturing classifiable under Service Tax Code 998821 will attract GST @ 5%.
  2. Any Services provided by way of job work in relation to Wearing Apparel Manufacturing classifiable under Service Tax Code 998822 will attract GST @ 18%.

Yours truly

(N.SUBRAMANIAN)
ASSISTANT COMMISSIONER

Print Friendly, PDF & Email

GST Strategy for audit in 2017-18

DIRECTORATE GENERAL OF AUDIT
CENTRAL TAXES

C.R. BUILDING, I.P. ESTATE NEW DELHI- 110109
PH. 011-23370075
EMAIL: dg.audit-cbec@nic.in

F. NO. 381/209/2016

Dated: 12th July 2017

To

The principal Chief Commissioners/Chief Commissioners of GST and Central Excise (All).

Madam/Sir,

Subject: Strategy for audits in 2017-18 consequent to GST – reg

As you already aware, the Department has rolled out GST smoothly. However, the activity of audit in GST will take some time to start. The audit in GST regime will require availability of records/documents of at least on year period. Once a sturdy database is available a clearer picture of tax payer along with the nature of his transactions would emerge. This would assist in better risk-based analysis for identifying taxpayers for audit.

2. pre-GST, there were 45 Audit Commissionerates and under GST there are 48 Audit Commissionerates. There should be no break in the functioning of these Commissionerates and the records/documents for the accounting year 2016-17 would need to be adequately checked to plug any revenue leakage. The process of audits would continue as in the earlier years to that extent.

3. As per the provisions of Section 174 (2) (e) of the Central Goods and Services Tax Act 2017, the audit functions would continue to be exercised by the CBEC over its tax payers. Board has considered and approved this Directorate General’s proposal to create an Audit Plan for 2017-18 covering taxpayers who were registered with Central Excise and Service Tax. Irrespective of the distribution of administrative control of the registered taxpayers between Central and State Administration, the financial records/ books of accounts pertaining to 2016-17 and for the past period can be taken up for verification in the year 2017-18 by Audit Commissionerates. In any case for the past period (i.e. before the appointed date) State officers would not have any power of audit under the Central Excise and Service Tax. This work would be the domain of CBEC only.

4. Board has approved that, Directorate General of Audit would identify taxpayers for audit and calculate their risk scores as has been done in the past. The list of taxpayers with the risk scores will be shared with the Chief Commissioner in charge of each State. The chief Commissioner shall allocate the taxpayers to the apropriate Audit Commissionerates in their jurisdiction.

5. This Directorate General has already run the risk assessment programme and created list of assessees in Large, Medium and small Categories for each of the erswhile 45 Audit Commissionerate. Six lists each, i.e. Large, Medium and small for Central Excise and Service Tax respectively for each Audit Commissionerate is being sent by email to the Chief Commissioner of GST and Central Excise, as well as to the zonal units of the Directorate General. In case new Audit Commissionerate has been created in your zone or the jurisdiction of the existing Audit Commissionerate has been rearranged, the assessees from the said list should be assigned to the respective Audit Commissionerate. The list contains the CDR code which can be used for such distribution. The salient features of the said list are as under:

(i)  The categorisation and risk evaluation has been carried out on the Central Excise Returns (ER1, ER2 and ER3) and Service Tax (ST3) data provided by EDW for the financial years 2015-16 and 2016-17.

(ii) The Categorisation of the taxpayers into Large, Medium and small, has been carried out in exactly the same manner as was done in last two years. A document containing the threshold limits for Audit Commissionerates will also be sent by email. Since there has been no feedback from field formations on the assumption on working strength used by this Directorate General, the same assumption of 50% of Sanctioned Strength as Working Strength, has been used.

(iii) The list of assessees sent by email contain the risk scores, whether the assessee is manufacturing sensitive commodity or rendering sensitive service, type of assessee,- whether proprietor, company, firm or government owned; and type of return filed by the assessee.

(iv) The chief commissioner’s office shall distribute the aforsaid list of taxpayers to the appropriate Audit Commissionerates in their jurisdiction and selection of taxpayers may carried out by Audit Commissionerates by applying local risk factors, including whether it has been audited in the 2016-17. A schedule of taxpayers to be taxpayers to be audited by each Audit Commissionerate may be prepared by taking into account the actual working strength and prescribed norms. At the preparatory stage, the said schedule should be discussed with the chief Commissioner’s office and the jurisdictional zonal units of this Directorate General. In case any taxpayer has been audited in 2016-17, they can be ignored and taxpayer contains the CDR code which can be used for such distribution. The salient features of the said list are as under:

(i) The categorisation risk evaluation has been carried out on the Central Excise Returns (ER1, ER2 and ER3) and Service Tax (ST3) data provided by EDW for the financial years 2015-16 and 2016-17.

(ii) The categorisation of the taxpayers into Large, Medium and Small, has been carried out in exactly the same manner as was done in the last two years.
A document containing the threshold limits for Audit Commissionerates will also be sent by email. Since there has been no feedback from field formations on the assumption on working strength used by this Directorate General, the same assumption of 50% of Sanctioned Strength as Working Strength, has been used.

(iii) The list of assessees sent by email contains the risk scores, whether the assessee in manufacturing sensitive commodity or rendering sensitive service, type of assessee,- whether proprietor, company, firm or government owned; and type of return filed by the assessee.

(iv) The chief Commissioner’s office shall distribute the aforsaid list of taxpayers to the appropriate Audit Commissionerates in their jurisdiction and selection of taxpayers may be carried out by Audit Commissionerates by applying local risk factors, including whether it has been audited in  2016-17. A schedule of taxpayers to be audited by each Audit Commissionerate may be prepared by taking  into account the actual working strength and prescribed norms. At the preparatory stage, the said schedule should be discussed with the Chief Commissioner’s office and the jurisdictional zonal unit of this DIrectorate General. In case any taxpyer has been audited in 201-17, they can be ignored and taxpayer who have not been covered for audit in 2016-17 or earlier may be preferred.

(v) A feedback on the local risk parameters and the efficacy of the risk parameters used after correlating with audit results may be provided to this Directorate General.

6. The Audit Commissionerates should be instructed that while conducting audit they should also focus on the transfer of accumulated/excessive CENVAT credit to CGST during the transition to GST. The officers should also be advised to educate the taxpayers with respect to the provisions under GST, should such request arise during audit and encourage voluntary compliance. The Audit comissionerates should also be advised that the audits should be conducted in such a manner so as to cause least inconvenience to the taxpayer, particularly to medium and small taxpayer. There should not be any disruption in the conduct of the business by the taxpayers.

This issues with the approval of the Board

(Ameeta Suri)
Director General

Copy for kind information:-

(i) Chairman, CBEC, North block, New Delhi
(ii) Member (All), CBEC, North Block, New Delhi
(iii) ADG zonal units (All), with a request to ensure that they get the schedule of taxpayers selected for audit from the Audit Commissionerates.

Download Official Circular GST Strategy for audit in 2017-18  : Click Here

Print Friendly, PDF & Email

GST Notification: Increase in the Compensation Cess rate on cigarettes

PRESS RELEASE

17th July, 2017

Increase in the Compensation Cess rate on cigarettes

In pursuance of the recommendations of the GST Council in its 14th meeting held on 18.05.2017 and 19.05.2017, the Compensation Cess rates under section 8 (2) of the Goods and Services Tax (Compensation to States) Act, 2017, was notified vide notification No.1/2017-Compensation Cess (Rate), dated 28.06.2017 on intra-state or inter-state supply of the specified goods, including cigarettes.

2. In respect of cigarettes, the Fitment Committee had recommended that in line with the weighted average VAT rate [28.7%] the GST rate on cigarettes may be kept at 28%. In addition, Compensation Cess may be levied on cigarettes at rates equal to 1.05 times the specific excise duty rates [net of NCCD]. However, this method of calibrating the Compensation cess did not take into consideration the cascading of taxes [that is in earlier regime VAT being charged on value inclusive of the excise duty]. As a result, the total tax incidence on cigarettes in GST regime has come down, as compared to the total tax in pre GST regime.

3. While any reduction in tax incidence on items of mass consumption would be welcome, the same would be unacceptable in case of demerit goods like cigarettes.

4. The GST Council in its meeting on 17.07.2017 reviewed the Compensation Cess rates on cigarettes and recommended the following increase in the same with effect from 00 hours on 18th July, 2017 i.e. the midnight of 17th and 18th July, 2017:

Compensation Cess Rates
Tariff

Item

Present rate Proposed

Increase

New rates
Non- filter
2402 20 10 Not exceeding 65 mm 5%+Rs.1591

per thousand

Rs.485 per thousand 5%+Rs.2076

per thousand

2402 20 20 Exceeding  65 mm but not 70 mm 5%+Rs.2876

per thousand

Rs.792 per thousand 5%+Rs.3668

per thousand

Filter
2402 20 30 Not exceeding 65 mm 5%+Rs.1591

per thousand

Rs.485 per thousand 5%+Rs.2076

per thousand

2402 20 40 Exceeding  65 mm but not 70 mm 5%+Rs.2126

per thousand

Rs.621 per thousand 5%+Rs.2747

per thousand

2402 20 50 Exceeding  70 mm but not 75 mm 5%+Rs.2876

per thousand

Rs.792 per thousand 5%+Rs.3668

per thousand

2402 20 90 Others 5%+Rs.4170

per thousand

31% 36%+Rs.4170

per thousand

Source : CBEC Notification

Print Friendly, PDF & Email

Union Territory GST Tax (Rate) Notifications

 

Union Territory Tax (Rate) Notifications

Notification No. & Date of Issue
English
HindiHindi
Subject
18/2017-Union Territory Tax (Rate) ,dt. 30-06-2017 View (135 KB) देखें(37 KB) Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
17/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (135 KB) देखें(721 KB) To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (345 KB) देखें(393 KB) To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under UTGST Act
15/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (144 KB) देखें(371 KB) To notify the supplies not eligible for refund of unutilised ITC under UTGST Act
14/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (249 KB) देखें(316 KB) To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the UTGST Act
13/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (273 KB) देखें(582 KB) To notify the categories of services on which union territory tax will be payable under reverse charge mechanism under UTGST Act
12/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (443 KB) देखें(1161 KB) To notify the exemptions on supply of services under UTGST Act
11/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (401 KB)
Corrigendum (488 KB), dated 30-06-2017
देखें(1401 KB)
Corrigendum (488 KB), dated 30-06-2017
To notify the rates for supply of services under UTGST Act
10/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(572 KB) UTGST exemption for dealers operating under Margin Scheme notified under section 8 (1)
09/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(428 KB) Notification exempting supplies to a TDS deductor by a supplier, who is not registered, under section 8 (1)

Union Territory Tax (Rate) Notifications

Notification No. & Date of Issue
English
Hindi
Subject
08/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(569 KB) UTGST exemption from reverse charge upto Rs.5000 per day under section 8 (1)
07/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (255 KB) देखें(513 KB) Exemption from UTGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 8 (1) and section 55 CSD of CGST Act
06/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (144 KB) देखें(502 KB) Notification prescribing refund of 50% of UTGST on supplies to CSD under section 55 of CGST Act
05/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (270 KB) देखें(757 KB) Notification specifying supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3) of CGST Act
04/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (264 KB) देखें(744 KB) Notification prescribing reverse charge on certain specified supplies of goods under section 7 (3)
03/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (301 KB) देखें(928 KB) 2.5% concessional UTGST rate for supplies to Exploration and Production notified under section 8 (1)
02/2017-Union Territory Tax (Rate),dt. 28-06-2017 View (376 KB) देखें(862 KB) UTGST exempt goods notified under section 8 (1)
01/2017-Union Territory Tax (Rate) ,dt. 28-06-2017 View (1366 KB)
Corrigendum (488 KB), dated 30-06-2017
देखें(3015 KB)
Corrigendum (488 KB), dated 30-06-2017
UTGST Rate Schedule notified under section 7 (1)

Source : CBEC

 

Print Friendly, PDF & Email

Union Territory GST Tax Notifications

Union Territory Tax Notifications

Notification No. & Date of Issue
English
Hindi
Subject
03/2017-Union Territory Tax,dt. 28-06-2017 View (282 KB) Seeks to appoints the 1stday of July, 2017, as the date on which the provisions of sections 6 to 16, 18 to 20 and 23 to 26 of Union Territory Goods and Services Tax Act, 2017 (14 of 2017)shall come into force.
02/2017-Union Territory Tax,dt. 27-06-2017 View (121 KB) Seeks to notify the turnover limit for Composition Levy for UTGST
01/2017-Union Territory Tax, dated 21st June, 2017
Print Friendly, PDF & Email

Latest Integrated GST (IGST) Tax (Rate) Notifications

Integrated GST Tax (Rate) Notifications

Notification No. & Date of Issue
English
HindiHindi
Subject
18/2017-Integrated Tax (Rate) ,dt. 05-07-2017 View (188 KB) देखें (30 KB) IGST exemption to SEZs on import of Services by a unit/developer in an SEZNotification 64/2017-Cus,dt. 05-07-2017 – IGST exemption to SEZs on import of Goods by a unit/developer in an SEZ   Eng.     Hindi
17/2017-Integrated Tax (Rate) ,dt. 05-07-2017 View (188 KB) देखें (29 KB) Rescinding Notification No. 15/2017-Integrated Tax (Rate) dated 30.06.2017
16/2017-Integrated Tax (Rate) ,dt. 30-06-2017 View (136 KB) देखें (37 KB) Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
15/2017-Integrated Tax (Rate) ,dt. 30-06-2017 View (136 KB) देखें (36 KB) Notification for Exemption from Integrated Tax to SEZ
14/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View (136 KB) देखें (720 KB) To notify the categories of services the tax on inter-State supplies of which shall be paid by the electronic commerce operator
13/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View (343 KB) देखें (392 KB) To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under IGST Act
12/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View (143 KB) देखें (317 KB) To notify the supplies not eligible for refund of unutilized ITC under IGST Act
11/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View (12 KB) देखें (319 KB) To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the IGST Act
10/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View (18 KB) देखें (72 KB) To notify the categories of services on which integrated tax will be payable under reverse charge mechanism under IGST Act
09/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View (445 KB) देखें (296 KB) To notify the exemptions on supply of services under IGST Act

Integrated Tax (Rate) Notifications

Notification No. & Date of Issue
English
HindiHindi
Subject
08/2017-Integrated Tax (Rate) ,dt. 28-06-2017 View (404 KB)
Corrigendum (488 KB), dated 30-06-2017
Corrigendum (115 KB), dated 05-07-2017
देखें (1.26 MB)
Corrigendum (488 KB), dated 30-06-2017
To notify the rates for supply of services under IGST Act
07/2017-Integrated Tax (Rate),dt. 28-06-2017 View (254 KB) देखें (510 KB) Exemption from IGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers under section 6 (1)
06/2017-Integrated Tax (Rate),dt. 28-06-2017 View (142 KB) देखें (500 KB) Notification prescribing refund of 50% of IGST on supplies to CSD under section 20
05/2017-Integrated Tax (Rate),dt. 28-06-2017 View (269 KB) देखें (759 KB) Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed
04/2017-Integrated Tax (Rate),dt. 28-06-2017 View (263 KB)
Corrigendum (488 KB), dated 30-06-2017
देखें (740 KB)
Corrigendum (488 KB), dated 30-06-2017
Reverse charge on certain specified supplies of goods under section 5 (3)
03/2017-Integrated Tax (Rate),dt. 28-06-2017 View (298 KB) देखें (859 KB) Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
02/2017-Integrated Tax (Rate),dt. 28-06-2017 View (375 KB) देखें (862 KB) Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.
01/2017-Integrated Tax (Rate),dt. 28-06-2017 View (1.46 MB)
Corrigendum (488 KB), dated 30-06-2017
देखें (3.37 MB)
Corrigendum (32 KB), dated 30-06-2017
Integrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on the recommendations of the Council, hereby notifies the rate of the integrated tax.

 

Source : CBEC

Print Friendly, PDF & Email

Integrated GST Tax Notifications

Latest Integrated GST Tax Notifications

Notification No. & Date of Issue
English
Hindi
Subject
06/2017-Integrated Tax,dt. 28-06-2017 View (82 KB) Seeks to prescribe rate of interest under CGST Act, 2017
05/2017-Integrated Tax,dt. 28-06-2017 View (84 KB) Seeks to notify the number of HSN digits required on tax invoice
04/2017-Integrated Tax,dt. 28-06-2017 View (81 KB) Seeks to notify IGST Rules, 2017
03/2017-Integrated Tax,dt. 28-06-2017 View (78 KB) Seeks to bring into force certain sections of the IGST Act, 2017 w.e.f 01.07.2017
02/2017-Integrated Tax,dt. 19-06-2017 View (339 KB) Seeks to empower the Principal Commissioner of Central Tax, Bengaluru West to grant registration in case of online information and database access or retrieval services provided or agreed to be provided by a person located in non-taxable territory and received by a non-taxable online recipient.
01/2017-Integrated Tax,dt. 19-06-2017 View (100 KB) Seeks to bring certain sections of the IGST Act, 2017 into force w.e.f. 22.06.2017

Source : CBEC

Print Friendly, PDF & Email

Central Tax (Rate) Notifications

Latest Central Tax (Rate) Notifications

Central Tax (Rate) Notifications

Notification No. & Date of Issue
English
Hindi
Subject
18/2017-Central Tax (Rate) ,dt. 30-06-2017 View (136 KB) देखें (37 KB) Seek to reduce the rate of Central Tax, Union Territory Tax, on fertilisers from 6% to 2.5% and Integrated Tax rate on fertilisers from 12% to 5%
17/2017-Central Tax (Rate) ,dt. 28-06-2017 View (136 KB) देखें (585 KB) To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operator
16/2017-Central Tax (Rate) ,dt. 28-06-2017 View (344 KB) देखें (385 KB) To notify specialised agencies entitled to claim a refund of taxes paid on the notified supplies of goods or services or both received by them under CGST Act
15/2017-Central Tax (Rate) ,dt. 28-06-2017 View (142 KB) देखें (431 KB) To notify the supplies not eligible for refund of unutilized ITC under CGST Act
14/2017-Central Tax (Rate) ,dt. 28-06-2017 View (248 KB) देखें (318 KB) To notify the supplies which shall be treated neither as a supply of goods nor a supply of service under the CGST Act
13/2017-Central Tax (Rate) ,dt. 28-06-2017 View (274 KB) देखें (722 KB) To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act
12/2017-Central Tax (Rate), dt. 28-06-2017 View (440 KB) देखें (990 KB) To notify the exemptions on supply of services under CGST Act
11/2017-Central Tax (Rate) ,dt. 28-06-2017 View (399 KB)
Annexure (252 KB)
देखें (1.11 MB)
Annexure (252 KB)
To notify the rates for supply of services under CGST Act
10/2017-Central Tax (Rate),dt. 28-06-2017 View (143 KB) देखें (503 KB) CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)
09/2017-Central Tax (Rate),dt. 28-06-2017 View (143 KB) देखें (500 KB) Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)

Central Tax (Rate) Notifications

Notification No. & Date of Issue
English
Hindi
Subject
08/2017-Central Tax (Rate),dt. 28-06-2017 View (143 KB) देखें (500 KB) CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)
07/2017-Central Tax (Rate),dt. 28-06-2017 View (254 KB) देखें (512 KB) Exemption from CGST supplies by CSD to Unit Run Canteens and supplies by CSD / Unit Run Canteens to authorised customers notified under section 11 (1) and section 55 CSD
06/2017-Central Tax (Rate),dt. 28-06-2017 View (142 KB) देखें (498 KB) Refund of 50% of CGST on supplies to CSD under section 55
05/2017-Central Tax (Rate),dt. 28-06-2017 View (269 KB) देखें (685 KB) Supplies of goods in respect of which no refund of unutilised input tax credit shall be allowed under section 54 (3)
04/2017-Central Tax (Rate),dt. 28-06-2017 View (263 KB) देखें (739 KB) Reverse charge on certain specified supplies of goods under section 9 (3)
03/2017-Central Tax (Rate),dt. 28-06-2017 View (299 KB) देखें (859 KB) 2.5% concessional CGST rate for supplies to Exploration and Production notified under section 11 (1)
02/2017-Central Tax (Rate),dt. 28-06-2017 View (375 KB) देखें (856 KB) CGST exempt goods notified under section 11 (1)
01/2017-Central Tax (Rate),dt. 28-06-2017 View (1506 KB)
Corrigendum (252 KB), dated 30-04-2017
देखें (3398 KB)
Corrigendum (488 KB), dated 30-04-2017
CGST Rate Schedule notified under section 9 (1)

Source : CBEC

Print Friendly, PDF & Email