TaxTMI 
TaxTMI 
TaxTMI 
Recommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017
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....ecommendations made by the GST Council in the 21st meeting at Hyderabad on 9th September, 2017 <br>GST<br>Dated:- 9-9-2017<br><BR>The GST Council, in its 21st meeting held at Hyderabad on 9th September 2017, has recommended the following measures to facilitate taxpayers: List of Goods where changes in rates have been recommended. Changes with regard to services Increase in rate of the Compensation Cess * In view of the difficulties being faced by taxpayers in filing returns, the following revised schedule has been approved: Sl. No. Details / Return Tax Period Revised due date 1 GSTR-1 July, 2017 10-Oct-17 For registered persons with aggregate turnover of more than Rs. 100 crores, the due date shall be 3rd October 2017 2 GST....
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....R-2 July, 2017 31-Oct-17 3 GSTR-3 July, 2017 10-Nov-17 4 GSTR-4 July-September, 2017 18-Oct-17 (no change) Table-4 under GSTR-4 not to be filled for the quarter July-September 2017. Requirement of filing GSTR-4A for this quarter is dispensed with. 5 GSTR-6 July, 2017 13-Oct-17 Due dates for filing of the above mentioned returns for subsequent periods shall be notified at a later date. GSTR-3B will continue to be filed for the months of August to December, 2017. A registered person (whether migrated or new registrant), who could not opt for composition scheme, shall be given the option to avail composition till 30th September 2017 and such registered person shall be permitted to avail the benefit of composition sc....
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....heme with effect from 1st October, 2017. Presently, any person making inter-state taxable supplies is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J & K) and is liable for registration. It has been decided to allow an exemption from registration to persons making inter-State taxable supplies of handicraft goods upto aggregate turnover of Rs. 20 lacs as long as the person has a Permanent Account Number (PAN) and the goods move under the cover of an e-way bill, irrespective of the value of the consignment. Presently, a job worker making inter-State taxable supply of job work service is not eligible for threshold exemption of Rs. 20 lacs (Rs. 10 lacs in special category states except J ....
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....& K) and is liable for registration. It has been decided to exempt those job workers from obtaining registration who are making inter-State taxable supply of job work service to a registered person as long as the goods move under the cover of an e-way bill, irrespective of the value of the consignment. This exemption will not be available to job work in relation to jewellery, goldsmiths' and silversmiths' wares as covered under Chapter 71 which do not require e-way bill. FORM GST TRAN-1 can be revised once. The due date for submission of FORM GST TRAN-1 has been extended by one month i.e. 31st October, 2017. The registration for persons liable to deduct tax at source (TDS) and collect tax at source (TCS) will commence from 18th ....
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....September 2017. However, the date from which TDS and TCS will be deducted or collected will be notified by the Council later. 2. The GST Council has decided to set up a committee consisting of officers from both the Centre and the States under the chairmanship of the Revenue Secretary to examine the issues related to exports. 3. The GST Council has also decided to constitute a Group of Ministers to monitor and resolve the IT challenges faced during GST implementation. ============= Document 1 LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 1. The GST Council has recommended cha....
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....nges in the GST rates on the following goods: S. HSN Description Present Recommended No. GST Rate GST rate 1. 0802 Walnuts, whether or not shelled 12% 5% 2. 0813 Tamarind dried 12% 5% 3. 2106 Roasted Gram 12% 5% 4. 2106 Custard powder 28% 18% 5. 2106 Batters, including idli / dosa batter 18% 12% 6. 2304, 2305, Oil cakes Nil for 5% 2306 cattle feed [irrespective of 5% for other uses 7. 2306 Cotton seed oil cake Nil for cattle feed 5% for end use] Nil [irrespective of end use] other uses 8. 3307 41 00 Dhoop batti, dhoop, sambhrani and 12% 5% other similar items 9. 3926 Medical grade sterile disposable 28% 18% gloves of plastics 10. 3926 Plastic raincoats 28% 18% 11. 4016....
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.... Rubber bands 28% 12% 12. 4016 Rice rubber rolls for paddy de-husking 28% 18% machine 13. 4907 Duty Credit Scrips 12% 5% 14. 50 to 55 Khadi fabric, sold through Khadi and 5% Nil Village Industrries Commission's outlets 15. 5801 Corduroy fabrics 12% 5% [with no refund of ITC] 16. 5808 Saree fall 12% 5% 17. 6501 Textile caps 18% 12% 18. 6912 Idols made of clay 28% Nil 19. 44, 68, 83 Idols of wood, stone [including 28% 12% marble] and metals [other than those made of precious metals] 20. 7102 Rough industrial diamonds including unsorted rough diamonds 3% 0.25% -1- LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 S. HSN N....
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....o. 21. 8424 Description Nozzles for drip irrigation equipment or sprinklers [mechanical appliances (whether or not hand operated) for projecting, dispersing or spraying liquids or powders] Present GST Rate 18% Recommended GST rate 12% 22. 8445 Charkha for hand spinning of yarns, including amber charkha Nil / 18% Nil 23. 8528 Computer monitors upto 20" 28% 18% Note: Computer monitors upto 17Γ’β¬Β are already at 18%. 24. 9404 Cotton quilts 18% 5% on cotton quilts not exceeding Rs. 1000 per piece, 12% on cotton quilts exceeding Rs. 1000 per piece 25. 9601 Worked corals, other than articles of coral 28% 5% 26. 9603 Brooms and brushes, consisting of twigs or other vegetable materials, bound toge....
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....ther, with or without handles. 5% Nil Note: Phool bahari jhadoo is already at Nil GST. 27. 9613 Kitchen gas lighters 28% 18% 28. Any Chapter Rosaries and prayer beads 18% 5% 29. Any Chapter Hawan samagri Applicable 5% rate 30. 4419 Table and Kitchenware etc. of wood 18% 12% 31. 4601, 4602 Grass, leaf and reed and fibre products, 12% 5% including mats, pouches, wallets 32. 4823 Paper Mache articles 18% 5% 33. 68 Stone inlay work 28% 12% 34. 6802 28% 12% Statues, statuettes, pedestals; high or low reliefs, crosses, figures of animals, bowls, vases, cups, cachou boxes, writing sets, ashtrays, paper weights, artificial fruit and foliage, etc; other ornamental goods essentially of stone. -2- ....
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....LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 S. HSN Description Present No. GST Rate Recommended GST rate 35. 6909 Pots, jars and similar articles of a kind used for the conveyance and packing of goods of ceramic. 28% 12% 36. 6911 Tableware, kitchenware, other 18% 12% 37. 6912 6913 38. 39. 8306 40. 9601 2. other 28% 12% household articles and toilet articles of porcelain or china [including small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel hooks and toilet paper holders] Tableware, kitchenware, household articles and toilet articles other than of porcelain or china [inclu....
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....ding small accessories bathroom or sanitary fittings such as soap dishes, sponge baskets, toothbrush holders, towel hooks and toilet paper holders]. Statues and other ornamental articles. All goods, including bells, gongs and the like, non-electric, of base metal; statuettes and other ornaments of base metal including metal bidriware; photograph, picture or similar frames, of base metal; mirrors of base metal, Worked ivory, bone, tortoise shell, horn, antlers, mother of pearl, and other animal carving material and articles of these materials (including articles obtained by moulding)]; articles of coral 28% 12% 18% 12% 28% 12% The issue of avoidance of 5% GST on pulses, cereals and flours, put up in unit container and....
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.... bearing a registered brand name, was also discussed by the GST Council. After detailed deliberations, the Council recommended that the following amendments may be made to the existing Notifications, so as to provide that: 1) 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. 2) 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. 3) 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% G....
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....ST. -3- LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 3. 4) A mark or name in respect of which actionable claim is available shall be deemed to be a registered brand name for the purposes of levy of 5% GST. Indigenous handmade musical instruments attract Nil GST. The Council recommended a list of such handmade instruments [eligible for Nil GST rate], which is attached as Annexure. ***** -4- LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 List of indigenous handmade musical instruments 1. Bulbul Tarang 2. Dotar, Dotora, or Dotara 3. Ektara 4. 5. 6. Getchu Vadyam or Jhallari Gopichand or Gop....
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....iyantra or Khamak Gottuvadhyam or Chitravina 7. Katho 8. Sarod 9. Sitar 10. Surbahar 11. Surshringar 12. Swarabat 13. Swarmandal 14. Tambura 15. Tumbi 16. Tuntuna 17. Magadi Veena Hansaveena 18. 19. Mohan Veena 20. Nakula Veena 21. Nanduni 22. Rudra Veena 23. Saraswati Veena 24. 25. Yazh Vichitra Veena 26. Ranjan Veena 27. Triveni Veena 28. Chikara 29. Dilruba 30. Ektara violin 31. Esraj 32. Kamaicha 33. Mayuri Vina or Taus 34. Onavillu 35. Behala(violin type) 36. Pena or Bana 37. Pulluvan veena one stringed violin 38. Ravanahatha 39. Folk sarangi 40. Classical sarangi 41. Sarinda 42. Tar shehnai 43. Gethu or Jhallari 44. Gubguba or Jamuku - Percussion string instrument 45.....
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.... Pulluvan kutam -5- Annexure LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 46. Santoor - Hammered chord box 47. Pepa 48. Pungi or Been 49. Indian Harmonium: Double reed 50. Kuzhal 51. Nadaswaram 52. Shehnai 53. Sundari 54. Tangmuri 55. Alghoza - double flute 56. 57. 58. Bansuri Venu (Carnatic flute) Pullanguzhal Mashak 59. Titti 60. Sruti upanga 61. Gogona 62. Morsing 63. Shruti box 64. Harmonium (hand-pumped) 65. Ekkalam 66. Karnal 67. Ramsinga 68. Kahal 69. Nagphani 70. Turi 71. Dhad 72. Damru 73. Dimadi 74. Dhol 75. Dholak 76. Dholki 77. Duggi 78. Ghat singhari or gada singari 79. 80. Ghumot Gummeta 81. Kanjira....
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.... 82. Khol 83. Kinpar and Dhopar (tribal drums) 84. Maddale 85. Maram 86. Mizhavu 87. Mridangam 88. Pakhavaj 89. Pakhavaj jori - Sikh instrument similar to tabla Panchamukha vadyam 90. 91. Pung 92. Shuddha madalam or Maddalam 93. Tabala tabl / chameli - goblet drum 94. Tabla 95. Tabla tarang - set of tablas -6- LIST OF GOODS FOR CHANGE IN GST RATE RECOMMENDED BY GST COUNCIL IN ITS 21st MEETING HELD ON 9TH SEPTEMBER, 2017 96. Tamte 97. Thanthi Panai 98. Thimila 99. Tumbak, tumbaknari, tumbaknaer 100. Daff, duff, daf or duf Dimdi or dimri - small frame drum without jingles 101. Kanjira - small frame drum with one jingle 102. Kansi - small without jingles 103. Patayani thappu - medium frame drum played with han....
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....ds 104. Chenda 105. Dollu 106. Dhak 107. Dhol 108. Dholi 109. Idakka 110. Thavil 111. Udukai 112. Chande 113. Nagara - pair of kettledrums 114. Pambai - unit of two cylindrical drums 115. Parai thappu, halgi - frame drum played with two sticks 116. Sambal 117. Stick daff or stick duff - daff in a stand played with sticks 118. Tamak' 119. Tasha - type of kettledrum 120. Urumee 121. JaltarangChimpta - fire tong with brass jingles 122. Chengila - metal disc 123. Elathalam 124. Geger - brass vessel 125. Ghatam and Matkam (Earthenware pot drum) 126. Ghungroo 127. Khartal or Chiplya 128. Manjeera or jhanj or taal 129. Nut - clay pot 130. Sankarjang - lithophone 131. Thali - metal plate 132. Thattukazhi mannai 133. Ka....
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....nch tarang, a type of glass harp 134. Kashtha tarang, a type of xylophone ***** -7- Document 2Increase in rate of the Compensation Cess on certain specified motor vehicles As per discussions in the GST Council Meeting held on 9th September, 2017: Segment Passenger Vehicles of heading 8703 Heading Present Compensation Proposed Compensation Cess rate Cess rate Small Cars (length 1500 cc) 8703 15% 20% Sports Utility Vehicles (length > 8703 4m; engine > 1500 cc; ground 15% 22% clearance > 170 mm) Motor vehicles for transport of not more than thirteen persons, 8702 including the driver [falling 15% No change under sub-headings 8702 10, 8702 20, 8702 30 or 8702 90] Hybrid Mid Segment Cars 8703 15% No change (engine 1500 cc) Hybrid Large Cars (....
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....engine 8703 15% No change 1500 cc) Hybrid Sports Utility Vehicles 8703 (length > 4m; engine > 1500 cc; 15% No change ground clearance > 170 mm)<BR> News - Press release - PIB....