2018 Goods and Service Tax Referencer - kcmehta.com · Every E - commerce operator (e.g. Flipkart,...

Referencer

Goods and Service Tax2018

This booklet is prepared exclusively for the benefit and use of the clients of K. C. Mehta & Co. This should not be used as a substitute for professional advice. Reasonable care has been taken for ensuring the accuracy and the authenticity of the contents of this booklet. However, we do not take any responsibility for any error or omission contained therein on any account. It is recommended that the readers should take professional advise before acting on the same.

This booklet is based on law updated till 25th January 2018

Content

Introduction 1

GST Structures 2

Supply Includes 10

Input Tax Credit 20

Job Work 23

Export 24

Import 26

Returns 28

Refund 29

Composition Levy 30

Compensation Cess 31

E-Way Bill 32

Notifications 35

Goods and Service Tax

A comprehensive dual Goods and Services Tax (GST) has replaced

the complex multiple indirect tax structure from 1 July 2017.

Introduction of Goods and Service Tax (GST) is a significant step in

the reform of indirect taxation in India. Various Central and State

taxes are amalgamated into a single tax which helps mitigate the

double taxation, cascading, multiplicity of taxes, classification

issues, taxable event and leading to a common national market. A

comprehensive dual GST has replaced the complex multiple indirect

tax structure from 1 July 2017.

sexaT la r t

ne CSta

te Ta

xes

VAT / CST

State Cess & Surcharges

Octroi,Purchase Tax

Lottery & Gambling Tax

Luxury Tax,Entertainment Tax

Service Tax

Central Excise

Additional Customs Duty

Special Additional Duty

Central Cess and surcharges

Integration of Taxes undet GST

Introduction

1

DESTINATION PRINCIPLE

The GST structure follows the destination principle. Accordingly,

imports are subject to GST, while exports & supply to SEZ qualify as

zero-rated supply. In the case of inter-State transactions within

India, the State tax shall apply in the State of destination as

opposed to that of origin. Under this system, tax is administered,

collected, and shared by both the Centre and the State

governments, based on the nature of transaction (within the state

or interstate).

GST Structure

GST

Intra State

Good supplied or Services provided

CGSTCentral GST

SGSTState GST

Inter State

IGSTIntegrated GST

2


GST Tax Components

CGST

SGST

UTGST

IGST

Central GST

State GST

Union Territory GST

Integrated GST

Supplies within the states Tax is collected by centre

Supplies within the states Tax is collected by state

Supplies within union territory Tax is collected by union

territory

On inter sate and import transactions Tax is collected and shared between

centre and states

3

4

Utilization of ITC (Input Tax Credit)

ITC availed of

ITC can be utilized for

CGST

To be utilized primarily for paying liability of CGST

If balance remains after paying CGST, the same can be utilized for paying liability of IGST

Cannot be utilized for paying SGST

SGST / UTGS

To be utilized primarily for paying liability of SGST or UTGST

If balance remains after paying SGST / UTGST, the same can be utilized for paying liability of IGST

Cannot be utilized for paying CGST

IGST

To be utilized primarily for paying liability of IGST

If balance remains after paying IGST, the same can be utilized for paying liability of CGST

If balance remains after paying IGST and CGST, the same can further be utilized for paying liability of SGST

3

2

1

X

2

1

X

2

1

Goods and Service Tax 5

Taxpayers with an aggregate turnover of Rs. 20 lakhs would

be exempted from tax. For, notified states, the exemption

would be Rs. 10 lakhs.

Aggregate turnover shall include the aggregate value of all

taxable and non-taxable/ non-GST supplies, exempt/ Nil-

rated supplies and exports of goods and/or services and

exclude taxes under GST.

Composition Levy threshold limit to be Rs.1 crore.

Service provided other than Restaurants not serving alcohol

are not eligible for composite schaeme.

Turnover limit recommended to be raised to Rs. 1.5 Cr in

23rd GST Council meeting - to be notified after necessary

amendment in the Act

THRESHOLDS AND ELIGIBILITY CRITERIA

Registration

Every supplier shall be liable to be registered under GST Law in the

State from where he/she makes a taxable supply of goods and/or

services if his/her aggregate turnover exceeds thresholds

mentioned above. However, certain categories are required to get

registered mandatorily irrespective of the thresholds:

Persons making any Inter-State taxable supply (e.g. from

Delhi to Maharashtra)

Casual taxable person (No fixed place where GST is

applicable)

Non-resident taxable person (No fixed place in India)

Persons who are required to pay tax under reverse charge

Persons who are required to deduct tax at source

Agents of a supplier

Input service distributor

Persons who supply goods or services through E-commerce

operator

Every E - commerce operator (e.g. Flipkart, Amazon)

An aggregator who supplies services under his brand name

Any Specialized Agency of the UN or any Multilateral

Financial Institution

6


RATE CLASSIFICATION FOR GOODSR

ate

s o

f Ta

x

Exempt

5%

18%

28%

28% +Cess

12%

Food grains, Cereals, Milk, Jaggery, Common Salt

Worn clothing, Fly ash, Fishing net and fishing hooks, Sulphur recovered in refining of crude

Condensed milk, Printing ink, Specified parts of sewing machine, Furniture wholly made of bamboo or cane, Diabetic food

Escalators, Fork lifts, lifting and handling equipment, Electrical apparatus for radio and television broadcasting, Chocolates, Rubber tubes and miscellaneous articles of rubber, Slabs of marbles and granite, Detergents

Sugar confectionery, Preparation of cerelas, our, starch or milk, Salt, sulphur, earths and stones, Tanning or dyeing, Essential oils, perfumery, Washing preparations, Explosives, Miscellaneous chemical products, Plastics, rubber, leather, Furskin and woods and articles thereof

Small cars (1% or 3% cess), Luxury cars(15% cess), Pan masala, Cigarette, tobacco

8

RATE CLASSIFICATION FOR SERVICESR

ate

s o

f Ta

x

Exempt

5%

28%

12% to

18%

Education, Healthcare, Residential

accommodation, Hotel/ Lodges with,

tariff below INR 1000

Goods transport, Rail tickets (other than

sleeper class), Economy class air tickets,

Cab aggregators, Selling space for

advertisements in print media

Works contract, Business Class air travel,

Telecom services, Financial services Hotel/

Lodges with tariff between INR 1000 and

7500

Betting, Gambling, Hotel/ Lodges

with tariff above INR 7500


Definitions

Term Definition

10

Supply Includes

Sale Transfer Barter Exchange Licence Rental Lease or disposal Import of service whether or not for furtherance of

business

Supply made for consideration - Taxable

Permanent transfer or disposal of business where ITC has been availed

Supply between related/distinct person for furtherance

Supply made even without consideration - Taxable

of business

Gift by employer to employee exceeding fifty thousand rupees

Supply of goods by principal to agent and vice versa

Import of service from related person or from any of his establishment outside India in course of furtherance of business


Deemed Supply - Taxable

Transfer of title in goods including hire purchase Transfer of right in goods Lease, tenancy, easement, licence to occupy, letting out

commercial, industrial, residential land and building Treatment or process applied on other person's goods Transfer of business assets Renting of immovable property Construction till the issuance of completion certificate Works contract Supply of goods being food or any article for human

consumption excluding alcoholic liquor along with supply of service

Supply of goods by unincorporated association of body of person to a member thereof

Deemed Supply - Taxable

Mixed Supply Individual supply of goods or services or any combination

thereof for a single price GST shall be paid on the supply which attracts the highest rate Composite Supply Two or more taxable supply of goods or services Naturally bundled Conjunction with each other

GST shall be paid on the principal supply

Principal supply means supply of goods or service which constitutes the predominant element of composite supply

TIME OF SUPPLY

Time of supply means time when goods have been deemed to

be supplied or services have been deemed to be provided. Time

of supply enables us to determine the rate of tax, value, and due

dates for payment of taxes.

Time of Supply of Goods

In case of

Normal /

Continuous

Supply of Goods

Earliest of

Date of issue of an invoice by the

supplier, or

Date of removal of goods or date on

which goods are made available to

recipient

In case of

Reverse

Charge

Earliest of

Date of receipt of goods Date of Payment Date immediately following 30 days

from the date of issue of invoice by the supplier

Any other case - date of entry of the transaction in the books of accounts of the recipient of supply

In case of

Supply of

Voucher

Earliest of

Date of issue of voucher, if the supply is

identifiable at that point

Date of redemption of voucher, in all

other cases

12


Time of Supply of Services

In case of Supply

of Normal /

Continuous

Supply of Service

Earliest of

Date of issue of an invoice by the

supplier, if invoice issued within 30

days from provision of service

Date on which supplier receives the

payment

Date of provision of service, if invoice

issued within 30 days from provision

of service

In case of Reverse

Charge

Earliest of

Date of Payment Date immediately following 60 days

from the date of issue of invoice by the supplier

Any other case - date of entry of the transaction in the books of accounts of the recipient of supply

In case of Supply

of Voucher

Earliest of

Date of issue of voucher, if the supply

is identifiable at that point

Date of redemption of voucher, in all

other cases

In case time of supply is not determined as detailed above, then

time of supply shall be:

Date on which a periodical return is filed, or

Date on which the CGST / SGST is paid, in any other case.

13

PLACE OF SUPPLY GST is a destination based tax i.e. the goods/services will be taxed at

the place where they are consumed and not at the origin. Place of

supply of goods/services under GST defines whether the

transaction will be qualified as intra-state or inter-state, and

accordingly levy of SGST, CGST & IGST will be determined.

Place of Supply (PoS) - Goods

Type of supply Place of Supply (PoS)

Involves movement

of goods

Location of goods when the

movement of goods terminates for

delivery to recipient

Without movement

of goods

Location of goods at the time of delivery to recipient

Supply on board

for Conveyance

Location where goods are taken on board

Supply on direction

of agent/third

person

Location of principle place of business

of such agent/third person

Goods are

assembled or

installed at Site

Place of supply shall be the place of

such installation or assembly

14


Place of Supply (PoS) - Service

Type of SupplyPoS when location of

Supplier AND Recipient is in India

PoS when Location of Supplier OR Recipient

is in India

General Rule

Supply to registered Person:

Location of such person

Supply to unregistered person:

Location of the recipient where

the address on record exists. If

not, location of supplier

Supply to registered Person: Location of recipient

Supply to unregistered Person: If the location of recipient not available: Location of supplier of service

In relation to immovable

property,

accommodation at

hotel, for social,

religious function etc or

services ancillary to it.

Location of such PropertyIf property outside India- location of service recipient.

Location of such Property

Restaurant and catering

services, personal

grooming, fitness,

beauty treatment,

health service

Location where the services

are actually performed



Service relating to

Training and

performance appraisal

Supply to registered Person: Location of such person

Supply to unregistered person: Location where the services are actually performed



Services provided by

way of admission to a

cultural artistic,

sporting, scientific,

educational or

entertainment event or

amusement park or

ancillary service

Location where the event is

actually held or where the park

or such other place is located

Location where event is actually

held

15

Type of SupplyPoS when location of

Supplier AND Recipient is in India


is in India

Service provided by way of:

Organization of a cultural,

artistic, sporting, scientific,

educational or

entertainment event

including supply of service

in relation to a conference

fair, exhibition, celebration

or similar or events, or

Service ancillary to

organization of any of the

above events or services, or

assigning of sponsorship of

any of the above events.

Supply to registered Person:

Location of such person

Supply to any other person:

Location where event held

If event held outside India:

Location of recipient

Location where event is actually held

Service on board a conveyance,

including a vessel, and aircraft, a

train or a motor vehicle

Location of the first scheduled point of departure of that conveyance for the journey

Location of the first scheduled point of departure of that conveyance for the journey

Telecommunication

Services including data transfer,

broadcasting cable and direct to

home television services

Where the fixed telecommunication line is installed for receipt of service

Location of recipient of service

Banking and other Financial

services including stock broking

services

Location of the recipient of services on the records of the supplier of services. If not, the location of the supplier of services.

Location of recipient of

service


16


Type of SupplyPoS when location of Supplier

AND Recipient is in India


is in India

Services by way of

transportation of goods,

including by mail or

courier

Supply to registered Person: Location

of such person

Supply to any other person: Location

at which such goods are handed over

for their transportation


Passenger transportation

service


of such person


from where the passenger embarks on

the conveyance for a continuous

journey

Location from where the passenger embarks on the conveyance for a continuous journey

Insurance service


of such person


of the recipient of services on the

records of the supplier of services


Online information and

database access or

retrieval services


of such person

Supply to unregistered person:

Location of the recipient where the

address on record exists. If not,

location of supplier

Location of recipient of

service

Mobile connection for

telecommunication and

internet services provided

on pre-payment through

a voucher

Location where such pre-payment is

received or vouchers are sold

NA


17

VALUE OF SUPPLY GST will be charged on the 'transaction value'. Transaction value is

the price paid or payable for the supply of goods/services between

un-related parties i.e. price is the sole consideration.

18

Any taxes, duties, cess, fees, and charges levied under any act,

except GST

Any amount that the supplier is liable to pay which has been

incurred by the recipient and is not included in the price

The value will include all incidental expenses in relation to sale

such as packing, commission etc

Subsidies linked to supply, except Government subsidies

Interest/late fee/penalty for delayed payment of consideration

Transaction Value shall Include

Shown in Invoice: Any discount which is given at anytime before or after the supply of goods or services as recorded in the invoice

Not Shown in Invoice: Any discount is established in terms of an agreement and Input tax credit has been reversed by the recipient

Transaction Value shall not Include


Transactions Value Subject to Rules where

Consideration not solely in money

Supply between related and distinct person

Goods received or made through agent

Supply of service in case of pure agent

Specific Valuation where

Purchase and sale of foreign currency, including money changing

Booking of tickets for travel by air provided by an air travel agent

Life insurance business

Buying and selling of second hand goods

Redeemable token, voucher, coupon, stamp

20

Input Tax Credit

Eligibility & Conditions

All goods or services used or intended to be used in the course or furtherance of business

Possession of tax invoice or debit note issued by registered supplier

Receipt of the goods and / or services

The tax charged on the purchases has been deposited / paid to the government by the supplier in cash or via claiming input credit

Supplier has filed GST returns

In case of merger / amalgamation, ITC shall be allowed to merged / amalgamated Company subject to filing of ITC Form No 2

Time Limits

Credit for an invoice pertaining to a Financial Year cannot be claimed after:

Filing of the return for the month of September following the end of Financial Year or

Filing of the annual return of the Financial Year

Whichever is earlier


Utilization of Credit

Input tax credit of CGST, SGST / UTGST, IGST can be utilized for paying taxes towards outward supplies. (For detailed utilization of each type of credit refer page 4)

Negative list Motor vehicles and conveyance except for transport of

goods

Food and beverages, outdoor catering, beauty treatment, health services, cosmetic and plastic surgery except engaged in making outward taxable supply of same category

Sale of membership in a club, health, fitness centre

Rent-a-cab, Health insurance and Life insurance except where Government makes it obligatory for employers to provide it to its employees and engaged in making outward taxable supply of same category

Travel benefits extended to employees on vacation such as leave or home travel concession

Works contract service for construction of an immovable property except plant & machinery or for providing further supply of works contract service

Goods and/or services for construction of an immovable property whether to be used for personal or business use

22

Tax paid under composition scheme

Personal consumption

Goods lost, stolen, destroyed, written off or disposed of by way of gift or free samples

Goods or services or both received by a non-resident taxable person except for any of the goods imported by him

Reversal of credit Invoices which are not paid within 180 days of issue

Inputs partly used for furtherance of business and partly for exempt supplies or for personal use

Capital goods used partly for furtherance of business and partly for exempt supplies or for personal us


Job Work

Essentials for Job Work

Job worker must be registered or included as additional place of business by the principal

Inputs must be returned within 1 year and capital goods within 3 years

Jurisdictional range officer must be intimated

Principal is responsible for compliance

Principal

Job Worker Job Worker

Job Worker

End User End User

GST Payable by

Expor t

The export of Goods and Services is considered as Zero Rated Supply. GST will not be levied on exports.

24

Zero-rated supply refers to supply which is taxable per se with nil rate of but ITC can be availed

Zero Rated Supply

Export of Goods and Services

Supply of goods and/or services to SEZ developer or SEZ unit

Goods

Taking out of India to a place outside

India

Services

Supplier- in India Recipient- outside India POS outside India Payment in foreign

exchange Not establishment of

distinct person


Exports can be made under Two Options

Option – 1 : Exports may be made under Bond or Letter of Undertaking without payment of integrated tax (IGST) and claim refund of unutilized input tax credit.

Option – 2 : Exports may also be done on payment of integrated tax and claim refund of tax paid on goods and/or services

# of IGST Act.

Section 54(6) of CGST Act: 90% Refund within 7 days

Section 54(7) of CGST Act: Balance after verification within 60 days

Export

Refund of ITC

Under Bond / LUTForm

GST RFD-11

On payment of IGST

Refund of IGST

Section 16(3)(a)

#

Section 16(3)(b)

#

26

Deemed Exports

Deemed Export

Deemed Export Refund claim

Recipient of Deemed Export or

Supplier of Deemed Export in case where recipient does not

avail ITC and furnishes an undertaking

Supply of goods against Advance Authorization

Chapter 4 of FTP

Supply of capital goods against Export Promotion

Capital GoodsChapter 5 of FTP

Supply to Export Oriented Unit

Chapter 6 of FTP

Supply of gold by a bank or Public Sector Undertaking

Notification 50/2017-Customs dtd. 30.06.2017

Definition

Import of Goods

Bringing goods into India from a place outside India

Import of Services

Supply of service where supplier of service is outside India, recipient of service is in India and place of supply is in India

Impor t


Levy

Import of Goods

On import of goods IGST shall be levied under the Customs Act, 1962 read with the Custom Tariff Act, 1975

Import of Services

On import of services IGST shall be levied under the IGST Act

Import of goods or services will be treated as deemed inter-State supplies and IGST will be levy

Liability to pay tax on

Import of Goods: Importer of goods

Import of Service: Recipient of service on reverse charger basis

Eligibility of Credit

Import of Goods:

Eligible for credit of IGST paid. No credit of BCD

and custom cess paid under customs

Import of Service:

Eligible for credit of IGST paid

* Subject to goods/services are not specified in

ineligible credit list

28

Returns

Forms of Return

Purpose of Return

GSTR-1 Outward Supplies by registered person

GSTR-2 Inward Supplies by registered person

GSTR-3 Monthly Summary Return by registered person

GSTR-4 Quarterly Return for Composition Scheme

GSTR-5 Non-Resident Tax Person

GSTR-6 Return by Input Service Distributor

GSTR-7 Return by a Tax Deductor at Source

GSTR-8 Return by an E-commerce operator/Tax collector

GSTR-9 Annual Return by registered person


Refund

Type of Refund

Export of goods and services including supply to SEZ

Deemed Export

Refund of accumulated Input Tax Credit on account of inverted duty structure other than specified goods, Nil rated or fully exempt supplies.

Excess payment due to mistake.

Refund of CGST & SGST paid by treating the supply as intra-State supply which is subsequently held as inter-State supply and vice versa.

Time Limit & Process

GST refund claims must be filed within 2 years from the relevant date by filing Form RFD-01 electronically

In case other than export, the refund has to be sanctioned within a period of 60 days from the date of receipt of the claim

Refund in case of Export

Refund of accumulated ITC by filling application for refund online or Refund of IGST paid by filling table 6A of GSTR1

90% Refund within 7 days , balance 10% after verification of documents

30

Documents Required

In case of Export- Statement containing the number and date of shipping bills or bills of export and the number and the date of the relevant export invoices and bank realization certificates in case of export of service or statement containing inward invoice details

In other cases - Statement containing invoice details and other as may be specified

COMPOSITION LEV Y

Composition levy scheme is a voluntary and optional scheme. Under this scheme , a registered taxable person , whose aggregate turnover does not exceed Rs. One crore in the financial year 2016-17 may opt for this scheme.

A taxpayer registered under composition levy scheme has to pay an amount equal to certain fixed percentage of his annual turnover as tax to the government. This tax has to be paid on quarterly basis. A taxable person opting this scheme has to issue bill of supply.

Aggregate Turnover

Includes:

Taxable Supplies

Exempt Supplies

Export of goods or services or both

Inter-state supplies

Excludes:

Inward supplies under RCM

Taxes including cess paid under GST

Value of supply by a person extending deposits, loans or advances


1%of the turnover in case of a manufacturer of goods

5%of the turnover in state in case of person engaged in restaurant services not serving alcohol

1%of the turnover in state in case of other suppliers

Rate of Tax (CGST + SGST):

COMPENSATION CESS

Compensation Cess is levied for providing compensation to states for loss of revenue arising due implementation of GST.

Compensation Cess is levied on Pan Masala, Aerated waters containing added sugar or other sweetening matter or flavoured, Tobacco and tobacco products, Cigarettes, Coal, lignite, Peat and Motor vehicles

Input tax credit in respect of GST Compensation Cess shall be utilized only towards payment of GST Compensation Cess on supply of goods and services leviable under the compensation bill

32

E-Way Bill

Implementation :

Inter-State:

For below listed states, E-way bill is mandatory for inter-state sttransaction from 1 February, 2018. Other states can opt between

st st1 February to 1 June, 2018.

Name of Sates: Karnataka, Rajasthan, Sikkim, Kerala, Jharkhand, Uttarakhand, Telangana, Himachal Pradesh, Puducherry, Gujarat and Goa

Intra-State: stFrom 1 June, 2018 E-way bill rules will uniformly apply to all states

Registration

Every GST Tax payer needs to mandatorily register on the system with help of GSTIN and mobile number registered with the GST system.

Meaning

E-Way Bill is an electronic way bill for movement of goods only. E-Way Bill can be generated on the portal or through SMS.


Applicability

Basic Limit: An e-way bill has to be prepared for every consignment where the value of the consignment exceeds Rs.50,000.

Transactions: Issue of E-way bill in case of Inward or Outward movement of goods for

a) Supply of Goods within the State

b) Transfer of goods within two units having same GSTIN.

c) Semi knocked down/ Complete knocked down

d) Supply of Goods Outside the State

e) Export

f) Import

g) Job work (within & outside state)

h) Brach transfer

i) Cancellation

j) Exhibition or Fairs

k) Line Sales

l) Others

Exemption: No E-way bill is required to be generated in case of

a) Transport of goods of value less than Rs. 50,000 (other than interstate supply for job-work).

b) The goods are being transported by a non-motorised conveyance.

c) Transport of goods specified in Annexure attached with rules.

34

d) Goods being transported are not treated as supply as per Schedule III of the Act

e) Goods being transported are alcoholic liquor for human consumption, petroleum crude, high speed diesel, motor spirit, natural gas or aviation turbine fuel

f) Exempted goods specified in notification no. 2/2017 -Central tax (Rate) other than de-oiled cake.

g) Movement of goods within such areas as are notified under clause (d) of sub-rule (14) of rule 138 of the Goods and Services Tax Rules of the concerned State.

Who should generate

Registered Person:

E-way bill must be generated when there is a movement of goods of more than Rs 50,000 in value to or from a Registered Person. Registered person or the transporter may choose to generate and carry e-way bill even if the value of goods is less than Rs 50,000.

Unregistered Persons:

Unregistered persons are also required to generate e-Way Bill. However, where a supply is made by an unregistered person to a registered person, the receiver will have to ensure that all the compliance are met as if they were the supplier.

Transporter:

Transporters carrying goods by road, air, rail, etc. also need to generate e-Way Bill if the supplier has not generated an e-Way Bill.


Documents / Details require

Invoice/ Bill of Supply / Challan related to the consignment of goods.

Transport by road – Transporter ID or Vehicle number.

Transport by rail, air, or ship – Transporter ID, Transport document number, and date on the document.

Notifications

Particulars Notification

To notify scheduled rates

for Goods

Principal Notification No. 01/2017

Amended vide Notification No. 27/2017



To notify exempt Goods





To notify exempt Goods at the specified rate


CGST

36


To notify reverse Charge on supply of

goods




To notify supplies of goods in respect of which no refund of unutilised input tax

credit shall be allowed




To notify rates for supply of services under CGST Act






To notify exemption on supply of services under CGST Act







To notify categories of services on which tax will be payable under

reverse charge mechanism under

CGST Act






To notify the supplies which shall be treated neither as a

supply of goods nor a supply of service under the CGST Ac


To notify the categories of services the tax on intra-

State supplies of which shall be paid by the electronic

commerce operator



IGST


To notify scheduled rates for Goods











To notify exempt Goods at the specified rate


38


To notify reverse Charge on supply of goods




To notify supplies of goods in respect of which

no refund of unutilised input tax credit shall be

allowed




To notify rates for supply of services under CGST

Act






To notify exemption on supply of services under

CGST Act







To notify categories of services on which tax will be payable under reverse charge mechanism under

CGST Act







supply of goods nor a supply of service under the CGST Act


To notify the categories of services the tax on intra-State supplies of which shall be paid

by the electronic commerce operator



SGST / UTGST

40


To notify scheduled rates for Goods

The CGST Notification detailed herein shall be pari Materia applicable to SGCT/UTGST



To notify exempt Goods at the specified

rate


To notify reverse Charge on supply of

goods


To notify supplies of goods in respect of which no refund of unutilised input tax

credit shall be allowed


To notify rates for supply of services under CGST Act


To notify exemption on supply of services

under CGST Act




To notify categories of services on which tax will be payable under reverse charge mechanism under CGST Act



supply of goods nor a supply of service under the CGST

Act


To notify the categories of services the tax on intra-State

supplies of which shall be paid by the electronic commerce operator


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Phone: +91 265 2341626 / 2440400

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Mumbai

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2018 Goods and Service Tax Referencer - kcmehta.com · Every E - commerce operator (e.g. Flipkart,...

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