GST council meet decision as on 06th October, 2017

06th October 2017, GST COUNCIL MEET DECISION

 

TDS and TCS under GST provisions postponed

 

Registration and operationalization of TDS and TCS under GST postponed to 31st March 2018

  

As per the GST council meet on 6th October, 2017, registration and operationalization of TDS/TCS provisions shall be postponed till 31.03.2018.

 

  

GST E-way bill system in staggered manner from April 1, 2018  

 

e-way Bill under GST

 

According to GST council meet on 6th October, 2017, the e-way bill system shall be introduced in a staggered manner with effect from 01.01.2018 and shall be rolled out nationwide with effect from 01.04.2018. This is in order to give trade and industry more time to acclimatize itself with the GST regime.

 

  

The last date to file GSTR 4 extended

 

The last date to file GSTR 4 extended to 15th November, 2017.

 

As per GST council Meet held on 6th October, 2017, the last date for filing the return in FORM GSTR-4 by a taxpayer under composition scheme for the quarter July-September, 2017 shall be extended to 15.11.2017.

 

 

  

The last date to file GSTR 6 extended

 

The last date to file GSTR 6 extended to 15th November, 2017.

 

The GST council Meet on 6th October, 2017 decided to extend last date for filing the return in FORM GSTR-6 by an input service distributor for the months of July, August and September, 2017 to 15.11.2017.

 

 

GST EXPORT PACKAGE  

 

The GST Council under Chairmanship of Union Finance Minister Shri Arun Jaitley has in its 22nd Meeting held at Delhi on 06th October, 2017 approved a major relief package for exporters.

 

Mindful of the difficulties faced by exporters post-GST leading to a decline in export performance and export competitiveness, the Council had last month set up a high power Committee on Exports under Revenue Secretary Shri Hasmukh Adhia to recommend suitable strategies for helping this sector. This Committee had five senior Government functionaries from the Centre and an equal number from the States as members.

 

 

After wide ranging discussions with major Export Promotion Councils including FIEO, AEPC, GJEPC, EEPC, CLE, CHEMEXIL, PARMAEXCIL and Handicrafts EPC etc. and interacting with all stakeholders the Committee presented its recommendations to the Council today.

 

The Council identified the major difficulties constraining the export sector are on account of delays in refunds of IGST and input taxes on exports and working capital blockage as exporters have to upfront pay GST on inputs and capital goods for export production or for procuring goods for export. Another difficulty was that the duty credit scrips such as MEIS was losing value due to its reduced usability as it could no longer be used to pay IGST / GST.

 

The Council was unanimous that it is in the national interest to take all possible measures to support the exporting community, which earns valuable foreign exchange and provides significant employment especially in the small and medium sector. Accordingly, the Council approved the following package of relief and incentives for exporters with immediate affect:–

a. Within the next 4 days i.e. by 10.10.2017 the held-up refund of IGST paid on goods exported outside India in July would begin to be paid. The August backlog would get cleared from 18.10.2017 and refunds for subsequent months would be handled expeditiously. Other refunds of IGST paid on supplies to SEZs and of inputs taxes on exports under Bond/LUT, shall be processed from 18.10.2017 onwards. For this, the Council agreed to suitably empower Central and State GST officers so that exporters get refunds from one authority only. Related matters of settlement of funds are being resolved.

b. To prevent cash blockage of exporters due to upfront payment of GST on inputs etc. the Council approved two proposals, one for immediate relief and the other for providing long term support to exporters. Immediate relief is being given by extending the Advance Authorization (AA) / Export Promotion Capital Goods (EPCG) / 100% EOU schemes to sourcing inputs etc. from abroad as well as domestic suppliers. Holders of AA / EPCG and EOUs would not have to pay IGST, Cess etc. on imports. Also, domestic supplies to holders of AA / EPCG and EOUs would be treated as deemed exports under Section 147 of CGST/SGST Act and refund of tax paid on such supplies given to the supplier.

c. Merchant exporters will now have to pay nominal GST of 0.1% for procuring goods from domestic suppliers for export. The details would be released soon.

d. The permanent solution to cash blockage is that of "e-Wallet" which would be credited with a notional amount as if it is an advance refund. This credit would be used to pay IGST, GST etc. The details of this facility would be worked out soon. The Council desired that the “e-Wallet” solution should be made operational w.e.f. 1st April 2018.

e. Exporters have been exempted from furnishing Bond and Bank Guarantee when they clear goods for export.

f. Specified banks and Public Sector Units (PSUs) are being allowed to import Gold without payment of IGST. This can then be supplied to exporters as per a scheme similar to Advance Authorization. g. To restore the lost incentive on sale of duty credit scrips, the GST on salepurchase of these scrips is being reduced from 5% to 0%. h. GST on bunker fuel is being reduced to 5% for both coastal vessels and foreign going vessels. This will boost coastal shipping. It will also improve India's competitiveness.

 

The Council is confident that these measures would provide immediate relief to the export sector and enhance export competitiveness of India. The Council also decided to continue to monitor the situation closely so that going forward all required support continues to be extended to this important sector.

 

 

GST relief for Small and Medium Enterprises issued on 06th October, 2017

 

Presently, anyone making inter-state taxable supplies, except inter-State job worker, is compulsorily required to register, irrespective of turnover. It has now been decided to exempt those service providers whose annual aggregate turnover is less than Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) from obtaining registration even if they are making inter-State taxable supplies of services. This measure is expected to significantly reduce the compliance cost of small service providers.

 

To facilitate the ease of payment and return filing for small and medium businesses with annual aggregate turnover up to Rs. 1.5 crores, it has been decided that such taxpayers shall be required to file quarterly returns in FORM GSTR-1,2 & 3 and pay taxes only on a quarterly basis, starting from the third quarter of this financial year i.e. October-December, 2017. The registered buyers from such small taxpayers would be eligible to avail ITC on a monthly basis. The due dates for filing the quarterly returns for such taxpayers shall be announced in due course. Meanwhile, all taxpayers will be required to file FORM GSTR-3B on a monthly basis till December, 2017. All taxpayers are also required to file FORM GSTR-1, 2 & 3 for the months of July, August and September, 2017. Due dates for filing the returns for the month of July, 2017 have already been announced. The due dates for the months of August and September, 2017 will be announced in due course.

 

The reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 and under subsection (4) of section 5 of the IGST Act, 2017 shall be suspended till 31.03.2018 and will be reviewed by a committee of experts. This will benefit small businesses and substantially reduce compliance costs.

 

 

The requirement to pay GST on advances received is also proving to be burdensome for small dealers and manufacturers. In order to mitigate their inconvenience on this account, it has been decided that taxpayers having annual aggregate turnover up to Rs. 1.5 crores shall not be required to pay GST at the time of receipt of advances on account of supply of goods. The GST on such supplies shall be payable only when the supply of goods is made.

 

 

It has come to light that Goods Transport Agencies (GTAs) are not willing to provide services to unregistered persons. In order to remove the hardship being faced by small unregistered businesses on this account, the services provided by a GTA to an unregistered person shall be exempted from GST.

 

The GST Council, in its 22nd meeting held at New Delhi on 6th October 2017, has recommended the following facilitative changes to ease the burden of compliance on small and medium businesses:

Composition Scheme

The composition scheme shall be made available to taxpayers having annual aggregate turnover of up to Rs. 1 crore as compared to the current turnover threshold of Rs. 75 lacs. This threshold of turnover for special category States, except Jammu & Kashmir and Uttarakhand, shall be increased to Rs. 75 lacs from Rs. 50 lacs. The turnover threshold for Jammu & Kashmir and Uttarakhand shall be Rs. 1 crore. The facility of availing composition under the increased threshold shall be available to both migrated and new taxpayers up to 31.03.2018. The option once exercised shall become operational from the first day of the month immediately succeeding the month in which the option to avail the composition scheme is exercised. New entrants to this scheme shall have to file the return in FORM GSTR-4 only for that portion of the quarter from when the scheme becomes operational and shall file returns as a normal taxpayer for the preceding tax period. The increase in the turnover threshold will make it possible for greater number of taxpayers to avail the benefit of easier compliance under the composition scheme and is expected to greatly benefit the MSME sector.

 

Persons who are otherwise eligible for composition scheme but are providing any exempt service (such as extending deposits to banks for which interest is being received) were being considered ineligible for the said scheme. It has been decided that such persons who are otherwise eligible for availing the composition scheme and are providing any exempt service, shall be eligible for the composition scheme.

 

A Group of Ministers (GoM) shall be constituted to examine measures to make the composition scheme more attractive.

 

Decisions taken by the GST Council in the 22ndmeeting held on 6th October 2017

 

The following decisions were taken by the GST Council at its 22nd meeting held in Vigyan Bhavan on 6th October, 2017. 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.

 

Relief to small units:

 

1.   GST rates on job work services is being rationalised as follows: -

 

 

S.No

Description of Service

Rate

1

Job work services in relation to all products falling in Chapter 71 (including

5%

 

imitation jewellery)

 

2

Job work services in relation to food and food products falling under Chapters

5%

 

1 to 22 of the HS Code (except packing of processed milk into packets)

 

3

Job work services in relation to products falling under Chapters 23 of the HS

5%

 

Code except dog and cat food put up for retail sale (CTH 23091000)

 

4

Job work in relation to manufacture of umbrella

12%

5

Job  work  in  relation  to  manufacture  of  clay  bricks  falling  under  CTH

5%

 

69010010

 

6

Services by way of printing on job work basis or on goods belonging to others

5%

 

in relation to printing of all goods falling under Chapter 48 or 49, which attract

 

 

GST @ 5% or Nil [Heading 9988]

 

7

Services by way of printing on job work basis or on goods belonging to others

12%

 

in relation to printing of all goods falling under Chapter 48 or 49, which attract

 

 

GST @ 12% [Heading 9988]

 

8

Services by way of printing on job work basis or on goods belonging to others

18%

 

in relation to printing of goods falling under Chapter 48 or 49, other than those

 

 

covered by (6) and (7) above, [Heading 9988]

 

9

Services by way of printing in relation to printing of all goods falling under

12%

 

Chapter 48 or 49, which attract GST @ 5% or Nil, where only content is

 

 

supplied by the publisher and the physical inputs including paper used for

 

 

printing belong to the printer [(Heading 9989)]

 

10

Services by way of printing of all goods falling under Chapter 48 or 49 which

12%

 

attract GST @12%, where only content is supplied by the publisher and the

 

 

physical inputs including paper used for printing belong to the printer

 

11

Services by way of printing of all goods falling under Chapter 48 or 49 which

18%

 

attract GST @18% or above, where only content is supplied by the publisher

 

 

and the physical inputs including paper used for printing belong to the printer

 

12                To issue a clarification with regard to classification of printing products/services.

 

  1. If a dealer who makes supplies of goods and services referred to in clause (b) of paragraph 6 of Schedule II of CGST Act and /or also receives interest income or makes supply of

 

any exempt service, (s)he will not be ineligible for the Composition Scheme under Section 10 provided all other conditions are met. Further, in computing his aggregate turnover in order to determine his eligibility for composition scheme, interest income and value of supply of any exempt services shall not be taken into account. Removal of Difficulty order under section 172 of CGST/SGST/UTGST Act will be issued.

 

  1. The services provided by a GTA to an unregistered person (under GST law) including unregistered casual taxable person other than the recipients liable to pay tax on GTA services under reverse charge shall be exempted from GST.

 

4.1 Leasing of vehicles purchased and leased prior to 1.7.2017, shall be taxed at 65% of the applicable GST + Cess rate. This reduced rate would be applicable for a period of 3 years with effect from 1st July 2017;

 

4.2 The vehicles covered by the above leases (i.e. leases of vehicles purchased and leased prior to 1.7.2017), when disposed off/ sold shall also be taxed at 65% of the applicable GST + Cess rate. This reduced rate would be applicable for a period of 3 years with effect from 1st July 2017;

 

 

4.3 Sale/supply of vehicles by a registered person, who had procured the vehicle prior to 1st July 2017 and has not availed input tax credit of central excise duty, VAT or any other taxes paid on such vehicles, would be taxed at 65% of the applicable GST + Cess rate. This reduced rate would be applicable for a period of 3 years with effect from 1st July 2017.

 

4.4 Sale by way of auction etc. of used vehicles, seized and confiscated goods, scrap etc by Central Government, State Government, Union Territory or a local authority, to any person, to be subjected to GST under reverse charge under section 9 (3) of the CGST Act.

 

  1. Transport of passengers by motor cab/ renting of motor cab:-

 

(i)     GST of 5% without ITC and 12% with full ITC available to transport of passengers by motor cab/ renting of motor cab shall be extended to any motor vehicle;

 

(ii)     ITC of input services shall be allowed in the same line of business at GST rate of 5%

 

Other rate changes in services:

 

  1. Works contract services involving predominantly earth works (that is, constituting more than 75% of the value of the works contract) supplied to Central Government, State Governments, Local Authority, Governmental Authority or Government Entity shall be taxed at 5%.

 

  1. To expand the existing definition of Governmental Authority so as to include any authority set up to carry out any functions entrusted to a Panchayat under Article 243G of the Constitution.

 

  1. Supply of service or goods by a Government Entity to Central Government, State Government, Union Territory, Local Authority or any person specified by them against consideration received from them in the form of grants, shall be exempted. “Government Entity” shall be defined as an authority or a board or any other body including a society, trust, corporation which is, -

 

(i)       set up by an Act of Parliament or State Legislature, or

(ii)    established by any government,

 

with 90% or more participation by way of equity or control, to carry out a function entrusted by the Central Government, State Government or a local authority.

 

  1. The reduced rate of 12% on specified works contract services supplied to the Central Government, State Government, Union Territory, Local Authority and Governmental Authority shall be extended to a Government Entity, where such specified works contract services have been procured by the government entity in relation to the work entrusted to it by the Central Government, State Government, Union Territory or Local Authority.

 

  1. GST shall be levied @ 12% on works contract services in respect of offshore works contract relating to oil and gas exploration and production (E&P) in the offshore area beyond 12 nautical miles.

 

  1. GST shall be levied @ 12% with ITC or 5% without ITC for transportation of natural gas through pipeline.

 

  1. Exemption to annuity paid by NHAI (and State authorities or State owned development corporations for construction of roads) to concessionaires for construction of public roads.

 

  1. Upfront amount (called as premium, salami, cost, price, development charges or by any

 

other name) payable in respect of service, by way of granting of long term lease of thirty years, or more) of industrial plots or plots for development of infrastructure for financial business, provided by the State Government Industrial Development Corporations/ Undertakings or any other entity having 50% or more ownership of Central Government, State Government, Union Territory to (a) industrial units or (b) developers in any industrial or financial business area, may be exempted from GST .

 

  1. The services provided by Overseeing Committee members to RBI shall be taxed under the reverse charge mechanism under section 9(3) of the CGST Act, 2017.

 

  1. Some other technical changes/amendments shall be made in notifications issued under CGST, IGST, UTGST and SGST Acts.

 

 

 

CHANGES IN GST RATE FOR CERTAIN GOODS

 

AND

 

IGST RATE ON IMPORTS OF CERTAIN GOODS

 

[As per discussions in the 22nd GST Council Meeting held on 6th October, 2017]

 

  1. A.           GST RATE FOR CERTAIN GOODS

 

 

S.

Chapter/

 

Description

Present

GST Rate

No.

Heading/

 

 

 

GST

Recommended

 

Sub-heading/

 

 

 

Rate

by the GST

 

Tariff item

 

 

 

 

Council

 

 

 

 

 

 

1.

0804

Mangoes sliced dried

 

12%

5%

 

 

 

 

 

2.

1905 or 2106

Khakra and plain chapati / roti

12%

5%

 

 

 

 

 

3.

19 or 21

Food  preparations  put  up  in  unit

18%

5 %

 

 

containers   and   intended   for   free

 

 

 

 

distribution

to  economically  weaker

 

 

 

 

sections   of   the   society   under   a

 

 

 

 

programme  duly  approved  by  the

 

 

 

 

Central  Government  or  any  State

 

 

 

 

Government,

subject

to   specified

 

 

 

 

conditions [Foot note 1]

 

 

 

 

 

 

 

 

4.

21

Namkeens other than those put up in

12%

5%

 

 

unit container and, -

 

 

 

 

 

(a) bearing a registered brand name; or

 

 

 

 

(b) bearing a brand name on which an

 

 

 

 

actionable claim or enforceable right

 

 

 

 

in a court of law is available [other

 

 

 

 

than those where any actionable claim

 

 

 

 

or enforceable right in respect of such

 

 

 

 

brand   name   has   been   foregone

 

 

 

 

voluntarily

 

 

 

 

 

 

[Foot note 2]

 

 

 

 

 

 

 

 

 

5.

2710

Imposing   GST   only   on   the   net

18%

18%

 

 

quantity  of

superior

kerosene   oil

 

[Clarification to

 

 

[SKO] retained for the manufacture of

 

 

 

 

be issued]

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 


 

 

 

Linear Alkyl Benzene [LAB]

 

 

 

 

 

 

 

 

 

 

6.

30

 

Ayurvedic,

Unani,

Siddha,

12%

5%

 

 

 

Homeopathy

medicines,

other  than

 

 

 

 

 

those bearing a brand name

 

 

 

 

 

 

[Foot note 3]

 

 

 

 

7.

3213

 

Poster Colour

 

 

28%

18%

 

 

 

 

 

 

 

 

8.

3407

 

Modelling

pastefor

children

28%

18%

 

 

 

amusement

 

 

 

 

 

 

 

 

 

 

9.

3915

 

Plastic waste, parings or scrap

18%

5%

 

 

 

 

 

 

10.

4004 00

00

Rubber waste, parings or scrap

18%

5%

 

 

 

 

 

 

11.

4017 00

20

Hard Rubber waste or scrap

28%

5%

 

 

 

 

 

 

 

12.

4707

 

Paper waste or scrap

 

12%

5%

 

 

 

 

 

 

 

13.

4907

 

Duty credit scrips

 

5%

Nil

 

 

 

 

 

 

14.

5401

 

Sewing thread of manmade filaments,

18%

12%

 

 

 

whether or not put up for retail sale

 

 

 

 

 

 

 

15.

5402, 5404,

All  synthetic  filament  yarn,  such  as

18%

12%

 

5406

 

nylon, polyester, acrylic, etc.

 

 

 

 

 

 

 

16.

5403, 5405,

All  artificial  filament  yarn,  such  as

18%

12%

 

5406

 

viscose rayon, Cuprammonium,

 

 

 

 

 

 

 

 

17.

5508

 

Sewing  thread  of  manmade  staple

18%

12%

 

 

 

fibres

 

 

 

 

 

 

 

 

 

18.

5509, 5510,

Yarn of manmade staple fibres

18%

12%

 

5511

 

 

 

 

 

 

19.

5605

 

Real Zari

 

 

12%

5%

 

 

 

 

 

 

20.

 

 

All goods falling under heading 6802

28%

18%

 

6802

 

[other than those of marble and granite

 

 

 

 

 

or those which attract 12% GST]

 

 

 

 

 

 

 

 

21.

7001

 

Cullet or other waste or scrap of Glass

18%

5%

 

 

 

 

 

 

22.

8305

 

Fittings for loose-leaf binders or files,

28%

18%

 

 

 

letter clips, letter corners, paper clips,

 

 

 

 

 

indexing   tags   and   similar   office

 

 

 

 

 

articles, of base metal; staples in strips

 

 

 

 

 

(for example, for offices, upholstery,

 

 

 

 

 

packaging), of base metal

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

2

 

 

 


23.

8483

Plain Shaft Bearing 8483

28%

18%

 

 

 

 

 

24.

84

Parts   suitable   for   use   solely   or

28%

18%

 

 

principally  with  fixed  Speed  Diesel

 

 

 

 

Engines of power not exceeding 15HP

 

 

 

 

 

 

 

25.

84 or 85

Parts   suitable   for   use   solely   or

28%

18%

 

 

principally with 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

 

 

 

 

 

 

 

26.

84 or 85

E-Waste

28%/18%

5%

 

 

 

 

 

27.

Any Chapter

Biomass briquettes

18%

5%

 

 

 

 

 

 

Foot Note:

 

  1. Reduction in GST rate against S. No 4 above is subject to following condition:

 

a)      If the supplier of such food preparations produces a certificate from an officer not below the rank of the Deputy Secretary to the Government of India or not below the rank of the Deputy Secretary to the State Government concerned to the effect that such food preparations have been distributed free to the economically weaker sections of the society under a programme duly approved by the Central Government or the State Government concerned, within five months from the date of supply of such goods or within such further period as the jurisdictional Commissioner of Central tax or jurisdictional Commissioner of State tax, as the case maybe, may allow in this regard.

 

  1. For S. No.5 above, the phrase registered brand name means:

 

a)      A brand registered as on 15.05.2017 shall be deemed to be a registered brand for the purposes of levy of 5% GST, irrespective of whether or not such brand is subsequently deregistered.

 

b)      A brand registered as on 15.05.2017 under the Copyright Act, 1957 shall also be treated as a registered brand for the purposes of levy of 5% GST.

 

c)      A brand registered as on 15.05.2017 under any law for the time being in force in any other country shall also be deemed to be a registered brand for the purposes of levy of 5% GST. 

  

  1. For S. No. 7 above, the phrase “brand name” is defined as:

 

"brand name" or "trade name" means a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as symbol, monogram, label, signature or invented word or writing which is used in relation to such specified goods for the purpose of indicating, or so as to indicate a connection in the course of trade between such specified goods and some person using such name or mark with or without any indication of the identity of that person.

 

 

  1. B.     IGST EXEMPTION ON IMPORTS OF GOODS:

 

S.

 

Description

Present

Recommended

No

 

 

applicable

IGST rate

 

 

 

IGST rate

 

1

IGST exemption on imports of rigs imported  for oil / gas

 

 

 

exploration and production projects under lease, subject to the

 

 

 

following conditions that:

 

 

 

(i)

Integrated tax leviable under section 5(1) of the IGST

 

 

 

 

Act, 2017 on supply of service covered by item 1(b) or

 

 

 

 

5(f) of Schedule II of the Central Goods and Services

 

 

 

 

Tax Act, 2017;

 

 

 

(ii)

The rig is not sold without the prior permission of the

 

 

 

 

Commissioner of Customs of the port of importation;

 

 

 

(iii) to re-export the goods within 3 months from the expiry

5%

Nil

 

 

of the period for which they were supplied under a

 

 

 

 

transaction covered by item 1(b) or 5(f) of Schedule II

 

 

 

 

of the Central Goods and Services Tax Act, 2017 out

 

 

 

 

of India;

 

 

 

(iv) to pay on demand an amount equal to the integrated

 

 

 

 

tax payable on the said goods but for the exemption

 

 

 

 

under this notification in the event of violation of any

 

 

 

 

of the above conditions and applicable interest.

 

 

 

 

 

 

2

Exemption from IGST on imports of medicines supplied free

12%/5%

Nil

 

by international agencies like UNICEF, WHO, Red Cross etc.

 

 

 

 

 

 

3

Exemption from IGST on imports of bona fide gifts upto CIF

28%

Nil

 

value limit of Rs. 5000 imported through post or air.

 

 

 

 

 

 

 

 

 

 

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