TaxTMI 
TaxTMI 
Minutes of the 15th GST Council Meeting held on 3 June 2017
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....er Forms and Mismatch Forms ii. Transition Rules and Forms 4. Finalization of the rates of tax and cess to be levied on commodities remaining after the Fitment exercise during the 14th GST Council Meeting 5. Presentation on concept note on operationalizing the Anti-Profiteering Clause in GST Law 6. Any other agenda item with the permission of the Chairperson i. Applicability of GST on supply of Electricity ii. Notifying Provisions related to Composition Levy iii. Notifying Provisions related to Appointment of Officers iv. Notifying Provisions related to Registration v. E- Way Bills 7. Date of the next meeting of the GST Council 3. The Hon'ble Chairperson welcomed all the Members to the 15^th Council Meeting. Discussion on Agenda Items Agenda Item 1: Confirmation of the Minutes of the 14th GST Council Meeting held on 18-19 May, 2017: 4. The Hon'ble Chairperson invited comments of the Members on the draft Minutes of the 14^th Meeting of the Council (hereinafter referred to as 'Minutes') held on 18-19 May 2017 before its confirmation. 4.1.1. The Secretary informed t....
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....er their head, and therefore, they should be taxed at a lower rate. He requested to add his version in this paragraph. The Council agreed to record his version in the Minutes. 4.3. The Hon'ble Minister from Punjab stated that in paragraph 19.2, it was recorded that Shri V.K. Garg, Advisor (GST), Punjab, stated that "... in Punjab, a fee was charged for giving liquor licence and as fee had the character of service, the Government of Punjab was paying Service Tax on collection of such fee from 1 April, 2016." He stated that the highlighted underlined portion was not stated by Shri V.K. Garg and suggested to delete the same. The Council agreed to delete the highlighted underlined portion from paragraph 19.2 of the Minutes. 4.4.1. The Hon'ble Minister from Punjab stated that the Council decision recorded in the last line of paragraph 19.4, namely, "the Council agreed to continue this tax on licence fee for liquor in the GST regime also and not to exempt it" was not taken. The Hon'ble Chairperson stated that the discussion was to find a way out but it was decided not to exempt GST on licence fee on liquor. The Secretary pointed out that in paragraph 19.4 of the Minutes....
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.... The Council agreed to record his version in the Minutes. 4.7. The Hon'ble Minister from Uttarakhand stated that in reference to discussion on plywood and particle board in paragraph 15.9 (xlviii) of the Minutes, he had stated that plywood made of eucalyptus being not in the category of an agricultural crop, should also attract tax at the rate of 12%. He stated that his version should be recorded in this paragraph. The Council agreed to record his version in the Minutes. He further stated that tax rate on plywood made of eucalyptus should be revisited when rates of other goods came up for reconsideration. 4.8. The Hon'ble Minister from Uttarakhand stated that just like dalia, other than put up in unit container and bearing a registered brand name, was exempted from tax, there should also be tax exemption to pasta and macaroni as they employed the same process as dalia. The Hon'ble Chairperson stated that these goods could be covered in the list of goods that might come for reconsideration of the rates already approved by the Council. 4.9. The Hon'ble Minister from Maharashtra stated that on page 42 in para 24.1 of the Minutes, his version was recorded as fo....
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....sert the following proposal made by him in paragraph 24.3 of the Minutes: - (a) Abatement for the part transfer of property in goods or services used in construction, before the contract between buyer and the developer came into existence: Sr. No. Stage during which the developer enters into a contract with the purchaser. Rate of Abatement a) Before issue of the Commencement Certificate. NIL% b) From the Commencement Certificate to the completion of plinth level. 5% c) After the completion of plinth level to the completion of 100% of RCC framework 15% d) After the completion of 100% RCC framework to the Occupancy Certificate. 45% e) After the Occupancy Certificate 100% (b) For determining the value of supply of services as per the above Table, it shall be necessary for the dealer to furnish a certificate from the Competent Authority. This would make the levy compliant with Law laid down by Hon'ble Courts and such deduction would avoid hardship to people in Maharashtra (mainly MMRDA region). The Council agreed to record his version in the Minutes. 4.11. The Hon'ble Minister from Maharashtra stated that on page 42....
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....r. C. Chandramouli, ACS, Tamil Nadu, stated that the written speech circulated by the Hon'ble Minister from Tamil Nadu before the 14th meeting of the Council should be reflected appropriately in the Minutes. The Secretary stated that the full speech could not be reproduced in the Minutes but any written speech circulated by the Hon'ble Members during the Council Meeting would be taken on record and a reference to this effect would be made in the Minutes. 4.17. The Hon'ble Minister from Kerala stated that with reference to discussion on plywood and particle board in paragraph 15.9 (xlviii) of the Minutes, his version recorded in the Minutes was that he suggested that wood based particle board should be taxed at the rate of 18%. He requested to modify his version and to record that 'the Hon'ble Minister from Kerala suggested that wood based particle board should be taxed at a lower rate.' The Council agreed to record the modified version. 4.18. The ACS, Haryana, stated that with reference to discussion on plywood and particle board in paragraph 15.9 (xlviii) of the Minutes, the following should be added as the version of the Hon'ble Minister from Har....
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...., timber wedges and other tools ofa kind used in agriculture, horticulture or forestry were already kept in the exempt list'; 5.3. In paragraph 15.9 (Ixxii), to add the following version of the Hon'ble Minister from Meghalaya: 'The Hon'ble Minister from Meghalaya stated that roofing materials like corrugated sheets were not similar to other building material as they were used by the poorest of the poor for shelter over their head, and therefore, they should be taxed at a lower rate.'; 5.4. In paragraph 19.2, to delete the following version attributed to Shri V. K. Garg, Advisor (GST), Punjab: "and as fee had the character of service, the Government of Punjab was paying Service Tax on collection of such fee from 1 April, 2016"; 5.5. In paragraph 15.9 (xlviii), to add the following version of the Hon'ble Deputy Chief Minister of Delhi: 'The Hon'ble Deputy Chief Minister of Delhi stated that if one wanted to prevent wood to be cut, then boards based on bagasse and fibre should be encouraged.'; 5.6. In paragraph 26.1., to add the following version of the Hon'ble Deputy Chief Minister of Delhi: 'The Hon'ble Deputy Chief Ministe....
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....upancy Certificate 100% For determining the value of supply of services as per the above Table, it shall be necessary for the dealer to furnish a certificate from the Competent Authority. This would make the levy compliant with Law laid down by Hon'ble Courts and such deduction would avoid hardship to people in Maharashtra (mainly MMRDA region)'. 5.10. In paragraph 24.3, to add the following version of the Hon'ble Minister from Maharashtra: 'The Hon'ble Minister from Maharashtra proposed exemption from levy ofMaharashtra SGST on ongoing construction of complex, building etc. services, where lump sum amount was already paid on full consideration under the Maharashtra Value Added Tax Act. He stated that the Government of Maharashtra proposed to grant exemption from levy of tax for such construction services where the full amount in lieu of tax was already deposited in the Government treasury along with the return for the tax period preceding the appointed day. The Hon'ble Minister from Maharashtra sought a recommendation from the Council for grant of exemption under Section 11 of the SGST Act from levy of State GST on such construction services.';....
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....ategy adopted by the GSTN. He explained that GSTN would be providing core front-end services namely registration, return and payments as well as Helpdesk support, information on interstate supply, analytics and IGST settlement. He stated that GSTN would also be providing backend services for 27 States/UTs. He explained that the back-end system of the State Governments and the Central Government would enable the statutory functions of approval of registration, assessment, refunds, audit and enforcement, adjudication, internal workflows to support above functions, recovery, analytics and Business Intelligence (Bl). 6.1. The Chairman, GSTN further explained that GSTN had substantially completed the task of provisioning for hardware and that all materials were received, installed and the configuration was completed. He further stated that all connectivity between their data centre and those of Central Board of Excise and Customs (CBEC) and the States had been put in place. He informed that Data Centre (DC) and Near Data Centre (NDC) at Delhi as well as Disaster Recovery (DR) and Near Disaster Recovery (NDR) at Bangalore were operational and that connectivity between DC/DR/NDC/NDR an....
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....Sl No. Taxpayer Type Provisional ID Issued Enrolled % 1 VAT Taxpayers (29 States and 5 UTs) 71.78 Lakh 54.89 1akh 76.5% 2 Excise & Service Taxpayers 6.78 Lakh 5.61 lakh 82.74% 3 Total 78.56 Lakh 60.51 lakh 77.02% He clarified that out of the total number of Excise and Service Taxpayers enrolled on GSTN, 2.03 lakh Central Excise taxpayers and 5.63 lakh Service taxpayers were also registered under State VAT. 6.5. The Chairman, GSTN invited his colleague Shri Prakash Kumar, Chief Executive Officer (CEO), GSTN to take forward the presentation. The CEO, GSTN explained the security management system, training of tax officials on GST Application and Helpdesk for tax officers and taxpayers. 6.6. As regards the training of tax officials, the CEO, GSTN stated that they had initially trained 2,000 master trainers who in turn trained other officers. He informed that 86% of officials from all States/UT/CBEC had been trained till the end of 31 May 2017 which worked out to 53,823 officers out of a working strength of 62,558 officers. He stated that by 15 June 2017, they would complete the training of all officers. 6.7. CEO, GSTN....
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....rmance Testing/load Testing for functional! security was undergoing, which was likely to be completed by 15th June. 6.10. The CEO, GSTN further stated that beta version of the GST system was launched and run for 15 days to provide an opportunity to taxpayers to get familiarized with GST applications, to receive feedback based on usability/issues faced, and to utilize the feedback to provide superior user experience in filing returns. He informed that 3128 taxpayers from all States and Centre had participated by using beta version of the GST system. He informed that 11 banks took part in the payment testing and 3,200 accounts were created to test the generation of challans, Challan Identification Number (CIN), preparation ofluggage file, etc. The defects reported, while using the System, had either been resolved or were being resolved. 6.11. He stated that some of the important feedback was that offline tools did not work on old Personal Computers (PC) for which they made changes; there was validation error on excel sheet; the HSN Code was mandatory in the offline tool, which was made non-mandatory; error in making online payment which showed levy of all three taxes, i.e. CGST....
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....une, 2017. 6.13. Starting the discussion on the presentation, the Hon'ble Deputy Chief Minister of Gujarat stated that first time such a System was created and that they needed an assurance that the System was secure and would work without any difficulty. He added that there were lakhs of invoices to be uploaded on the System and the server should not go down once GST implementation started. The Hon'ble Minister from Karnataka agreed with the views of the Hon'ble Deputy Chief Minister of Gujarat and stated that while they did not know the technical details, they needed an assurance that when the time for GST implementation came, the System would work. He observed that GST was a major reform and it should not get affected due to IT related issues. 6.14. The Hon'ble Deputy Chief Minister of Delhi enquired about the role of GST Suvidha Provider (GSP) and enquired whether they were ready for GST implementation. The Hon'ble Minister from Goa enquired as to how many GSPs in addition to the existing 34 were proposed to be empaneled. The CEO, GSTN, explained that the majority of tax payers would themselves come to the portal and upload their returns and would not ....
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....back taken and barely 20 days were left for testing the new Return Forms. He further stated that during beta testing with about 100-200 companies, several glitches occurred like no corresponding uploading of invoices at the recipient's end and problems in bulk uploading of invoices. He observed that e- Way Bills had not yet been finalized and it was not clear whether software for the same could be prepared in the remaining 20 days before GST implementation. He added that not more than 40% of GSPs had tested their System. He also enquired regarding the amount of fee charged by GSP per month. He also referred to the hacking of websites of several world-renowned companies last month and enquired regarding the level of security of the GSTN System and whether STQC (Standardisation Testing and Quality Certification) had been done and the Home Ministry clearance taken. He stated that an assurance was needed that the kind of hacking that occurred last month would not affect 300 crore transactions per month on GSTN. He suggested that a white paper could be issued in a week or so on the user preparedness of small and medium enterprises for GST implementation. 6.16. The Hon'ble Min....
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.... was available to them but whatever approvals were done today by the Council would be taken care of in the software. He stated that beta testing had been done with tax payers from all parts of the country using various scenarios and 38 challenges relating to software had come up and majority of them had been addressed. He stated that GSPs were not earlier using sand box and APls given by GSTN but now they had started using the same. He further added that the problem in e-sign was due to change in the mobile number. He further stated that in generation of One Time Password (OTP) through C-DAC (Centre for Development of Advanced Computing) and NSDL (National Securities Depository Limited) some problems were noticed after EVC system of authentication was made operational and it was being addressed. He refrained from commenting on e-way bill as it was a separate agenda item for the Meeting. As regards the concern regarding whitepaper on security of GST Systems, he stated that he would circulate a separate note on the same. 6.19. On a query from Shri R. K. Tiwari, ACS, Uttar Pradesh, he added that the security systems of States could not be addressed by GSTN as the States would have ....
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....subject to audit by CAG. The Hon'ble Deputy Chief Minister of Delhi suggested that instead of filing monthly return, the tax payer could file quarterly return but pay tax on monthly basis. The Secretary stated that without the return, no tax could be paid as invoice matching was part of the scheme and that would adversely affect flow of funds. 6.22. The Hon'ble Minister from Kerala stated that for developing their back-end modules, the business process document should be made available early. He stated that APIs were needed for Payment and Return modules. He added that if implementation of e-Way Bill got delayed, the present arrangement of check posts might need to be continued. The Secretary stated that this issue of e- Way Bill could be discussed while discussing the agenda item of e- Way Bill. The CEO, GSTN, stated that they had provided one version of SRS (Software Requirements Specification) based on December 2016 Rules and would provide updated SRS after Rules for back-end modules were approved by the Council and they would incorporate the changes. He further stated that they had already released the APIs. 6.23. The Hon'ble Minister from Punjab raised a ques....
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....s, the Commissioner (GST Policy Wing) stated that application to be submitted in the earlier Rule had now been replaced by a mere declaration. He stated that several representations had been received regarding insufficiency of the input tax credit allowed at the rate of 40%, to the traders not registered with Central Excise, on the stock held on the appointed day without any documents evidencing payment of Central Excise duty. He stated that the Law Committee had proposed that taxpayer could be allowed input tax credit at the rate of 60% on such goods which attracted Central tax at the rate of 9% or more and at the rate of 40% for other goods, where Central Excise duty paying document was not available with the traders. He stated that there was some confusion whether similar input tax credit would be allowed for Integrated Goods and Services Tax (IGST), and to clear this confusion, it was now provided that input tax credit on deemed basis would be allowed for IGST at the rate of 30% where the IGST rate was 18% or more and at the rate of 20% where the IGST rate was less than 18%. He stated that another change made in the Transition Rules was that input tax credit would be available ....
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....pulation of supply details of non-resident supplier in the return of corresponding recipient; and a provision had been proposed for person withdrawing from Composition scheme to furnish the details relating to the period prior to his opting for payment of tax under normal scheme till the due date of furnishing the return for the quarter ending September of the succeeding financial year or furnishing of annual return of the preceding financial year, whichever was earlier. He then explained the changes proposed in the Rules for Goods and Services Tax Practitioner. He stated that a provision had been proposed for conducting examination for enrolment of GST Practitioners; for obtaining confirmation from registered person for any application submitted by GST Practitioners; and for deemed enrolment of GST Practitioner in other State or Union Territory. He stated that the annual return was not prepared as yet as its requirement would arise only in December 2018. 8.4. Starting the discussion on this agenda item, the Hon'ble Minister from Punjab stated that the proposed credit at the rate of 60% allowed on the stock of goods was insufficient, as in his State, tax was only levied at t....
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....ght clear the examination. The Hon'ble Chairperson observed that such a transitional provision would be useful and the existing Tax Practitioners could help their clients to migrate to GST. He suggested that the existing Tax Practitioners could continue as GST Practitioners for one year and could continue beyond that only if they passed the examination for qualifying as GST Practitioner. The CCT, Gujarat, stated that in some States, even non-commerce graduates were allowed to be Tax Practitioners which might not be desirable under GST. The Hon'ble Minister from Kerala suggested that retired officers of VAT should also be allowed to work as GST Practitioners. The Commissioner (GST Policy Wing), CBEC, clarified that this was already provided for in the Rules. The Secretary suggested that all existing Tax Practitioners who had five years of experience of working as Tax Practitioner could continue to be GST Practitioner for one year and should pass the prescribed examination within this period to continue to work as a GST Practitioner beyond the period of one year. He said that for this one year, there should be no requirement for the Tax Practitioner to be a commerce graduate. The....
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.... that in the agenda notes, an illustrative Table of branded goods gave the percentage variation of retail prices of certain products like wheat flour, maida, dalia, and rice sold packed in unit container and bearing a registered brand name. This Table compares the price of branded goods either with the retail prices published by the Department of Consumer Affairs or with the lowest available price of the branded goods. The Secretary stated that in most of these cases, the brand name was a registered trademark. The Hon'ble Minister from Maharashtra raised an issue that certain products were sold with Agmark and whether such products would also be considered as branded ones. The Secretary statedthat for the proposed tax, only those products would be considered to have a brand name if the brand name was registered and it would not cover an Agmark. The Hon'ble Chairperson observed that for wheat flour, there was a large difference in price between the branded and unbranded goods or cheapest of the branded goods and the question before the Council was whether such goods should be charged to Nil rate of tax or at 5%. The Hon'ble Minister from Assam stated that branded cereals, pu....
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....tax credit on the cost incurred on transportation, packing, commercial leasing of buildings, etc. The Hon'ble Deputy Chief Minister of Delhi supported the view of the Hon'ble Minister from Karnataka. He observed that only 1 % to 2% of the population bought unpacked food and the market share of the big brands like ITC might only be about 10% whereas the rest of the 90% of sales would be of ordinary brands. He suggested that a balance should be struck between the interests of the consumers, traders and the Government. He expressed an apprehension that a distinction of tax rates based on registered brand name might encourage the existing brand owners to promote products under unregistered brand names. The Hon'ble Minister from West Bengal stated that the list of branded cereals presented in the agenda notes was not exhaustive and there were many smaller brands selling their products in the market and they would also become taxable. He suggested to get the list of all branded cereals. The Secretary stated that the food processing industry would be helped by imposing a small tax on packed cereals. The Hon'ble Chairperson observed that a big cost for branded sellers was a....
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....e of 12%); (ii) Sambhrani or lobhan (proposed GST rate 12%), (iii) Mishri, batasha, bura (proposed GST rate 18%), all other goods, namely, (i) Rudraksha, rudraksha mala, tulsi kanthi mala, panchgavya (mixture of cowdung, desi ghee, milk and curd); (ii) Sacred thread (commonly known as yagnopavit); (iii) Wooden khadau; (iv) Panchamrit; (v) Vibhuti sold by religious institutions; (vi) Unbranded honey (GST rate already Nil); and (vii) Wick for diya could be kept at Nil GST, as part of Puja samagri. He added that in addition, lobhan, mishri and batasha could be kept at 5% (the same rate as for natural resin/sugar). 9.3.2. Starting discussion on this item, the Hon'ble Deputy Chief Minister ofGujarat suggested that agarbatti should also be kept under exempt category as it was a puja samagri and it was made at home after getting the agarbatti powder. The Hon'ble Minsters from West Bengal and Maharashtra supported this proposal. The Hon'ble Minister from Bihar observed that agarbatti was not prescribed in Vedas as puja samagri and only dhoop was used for puja. The Joint Secretary (TRUI), CBEC, stated that agarbatti had substantial embedded Central Excise duty and also attrac....
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....hain. After discussion, the Council agreed to this definition. Biscuits (Chapter 19): 9.5.1. The Joint Secretary (TRU-I), CBEC, explained that in Central Excise, biscuits were taxed at two rates. The low-priced biscuits (per kg equivalent Retail Sale Price not exceeding Rs. 100 per kg.) were exempted. However, such biscuits had embedded excise duty and service tax and attracted VAT at the rate of 14.5% and with CST, Entry Tax, Octroi, etc., the present incidence was about 20.6% with Octroi etc. and 18.1 % without Octroi etc. He further stated that for other biscuits, taking into account Central Excise duty of 6%, VAT of 14.5% and adding embedded tax on account of post-clearance Service Tax (about 0.14%) and CST, Entry Tax, Octroi, etc. (about 2.50%), the present incidence of tax came to about 23.11 % with Octroi etc. and 20.61 % without Octroi etc. He stated that the suggestion of the Fitment Committee was to keep both the categories of biscuits at 18%. He added that as per the industry figures, the annual turnover of biscuits in the country was about Rs. 36,000 crore, of which about half was reported to be oflow priced biscuits. He stated that if rate of GST on low priced bi....
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.... driven Agricultural, horticultural, forestry, poultry keeping or bee-keeping machinery, Harvesting or threshing machinery, machines for cleaning, sorting or grading, machinery used in milling industry and parts thereof ( 8432, 8433, 8436 and 8437 ): 9.6.1. The Joint Secretary (TRU-I), CBEC, stated that for goods falling under Chapter heading 8437 (Cleaning, sorting, grading machinery, milling machinery), no Excise Duty drawback was prescribed under the Duty Drawback Schedule as there was no request from industry, but even on these goods, there would be embedded taxes, which would be more or less the same as for the other agricultural machinery falling under HS Codes 8432, 8433 and 8436, i.e. 5%. He said that taking into account the weighted average VAT rate of about 6.2% and embedded taxes (0.09% due to post-clearance Service Tax and 2.5% due to CST, Entry Tax, Octroi, etc.), the present incidence of tax on goods falling under HS Codes 8432, 8433 and 8536 was more than 12%. He stated that taking this into account, the Fitment Committee proposed the rate of 12% for all types of agricultural and horticultural machinery falling under Chapter headings 8432, 8433, 8436 and 8437. ....
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....5%. The Joint Secretary (TRU-I), CBEC, informed that these goods were classifiable under Chapter heading 8433 and as per the Hon'ble Chairperson's suggestion, they would be taxable at the rate of 12%. 9.6.6. Dr. C. Chandramouli, Acs, Tamil Nadu, stated that goods falling under Chapter heading 8708 (attachments to tractor) were taxable at the rate of 28% whereas tractor itself was taxable at the rate of 12%. The Secretary stated that putting all parts of different types of motor vehicles in the tax rate of 12% could lead to large scale evasion of tax but it could be examined whether spare parts used only for tractors could be put in the tax bracket of 12%. The Hon'ble Minister from Tamil Nadu stated that this issue was very important for them and the Hon'ble Chief Minister of his State had desired that this issue should be raised in the Council. The Hon'ble Chairperson stated that it was important not to lose the big picture of achieving revenue neutrality and to meet the commitment of assured compensation to the States at the growth rate of 14%. He stated that if revenue rates were fixed very low, the compensation formula might need to be revisited. The Secre....
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....astic and rubber footwear and to tax the other categories of footwear. The Hon'ble Minister from West Bengal stated that a tax rate relevant for the bottom part of the social pyramid should be considered and footwear with retail sale price of less than Rs. 500 should be kept at a low rate of tax. The Hon'ble Chairperson suggested that keeping in view the needs of the vulnerable sections of the society, footwear with retail sale price of less than Rs. 500 could be taxed at the rate of 5% and the other categories offootwear could be taxed at the rate of 18%. The Hon'ble Minister from Uttar Pradesh suggested to have a lower rate for footwear made of rubber and plastic. The Secretary stated that the Fitment Committee had considered this suggestion and had come to a conclusion that it was difficult to check which types of footwear were made of rubber and plastic. The Hon'ble Minister from Meghalaya supported the proposal to tax footwear with retail sale price of less than Rs. 500 at the rate of 5%. He said that keeping in view the need to make available good quality sports shoes to the poor to enable them to take part in sports activities, footwear with retail sale price....
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.... Secretary stated that the overall picture in textile sector was that it was a fragmented chain where cotton and fibre were taxed at 5%, yarn and fabric were at 0% and garments were taxed at the rate of 5% in VAT and at the rate of 2% in Central Excise for garments with retail sale price of more than Rs. 1,000 per piece. He stated that if the entire textile chain had to be brought in the tax net in GST, one had to keep in mind the sensitivity of the power loom and handloom sector which employed about 6 lakh spindles. He stated that presently, there was no tax on fabrics including on silk fabrics and the broad suggestion of the Fitment Committee was to tax fibre and yarn at the rate of 5%; cotton fabric at the rate of 5% (which would also include products of daily use like dhoti and sari) while other fabrics at the rate of 12%, and re dymade garments (including blankets etc.) at the rate of 12%. He stated that the textile industry had demanded fibre neutrality for taxation under GST. He further stated that man-made fibre was proposed to be taxed at the rate of 18%. 9.8.3. Starting the discussion on the proposals, the Hon'ble Minister from Kerala raised a question regarding th....
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....f tax on jute and cotton should be kept close to the existing rates and if jute attracted Nil tax, it should be charged to Nil rate under GST and if cotton attracted a tax of 5%, it should be taxed at the rate of 5% under GST. The Hon'ble Minister from Bihar stated that all agricultural products need not be taxed at Nil rate. He observed that even opium (afeem), cannabis (ganja) and tobacco were agricultural products but they could not be kept at Nil rate of tax. 9.8.6. The Hon'ble Chairperson suggested that fibre of silk and jute could be kept at Nil rate of GST as they were presently exempt, and cotton and other natural fibres could be taxed at the rate of 5%, while man-made fibres could be taxed at the rate of 18%. He further stated that apparels could be taxed at the rate of 12% but those which were sold at a value of less than Rs. 1,000 could be taxed at the rate of 5%. He further suggested that if there was credit accumulation on account of inverted duty structure, no refund of the same be given. The Secretary stated that weaving would be coming under tax net after a long time and therefore, it should be taxed at a reasonable rate of 5%. He further stated that hand....
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....m and machine-made fabrics. The Hon'ble Minister from Odisha stated that handloom fabrics and handicraft goods were exempt in Odisha and that the livelihood of more than 3.51akh artisan families depended on it. He added that handloom products were not only in demand outside the State, but were also used by the common people. He stated that he was in favour of exempting handloom fabrics and saris. The Secretary responded that keeping this into account, the rate of tax for all types offabrics was proposed to be kept at 5%. The Council agreed not to exempt hand loom fabric. 9.8.9. The Hon'ble Minister from Kerala raised a question as to why rate of tax on man-made fabrics was being lowered from 12% to 5%. The Secretary stated that most of the fabric were of mixed type and it would be very difficult to distinguish between man-made fabric and other types of fabric. He further added that power looms and hand looms also survived on polyester in places like Surat and presently the tax on fabric was zero, and therefore, it was desirable to keep the rate of tax on fabrics at 5% during the initial stage of GST implementation. 9.8.10. After discussion, the Council agreed to keep ....
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....stry and as Central Excise exemption was being withdrawn, this would adversely affect the small industry. After discussion, the Council agreed to tax embroidery or zari articles, that is to say, imi, zari, kasab, saima, dabka, chumki, gota sitara, naqsi, kora, glass beads, badia, glzal at the rate of 5%. 9.8.13. The Hon'ble Minister from Uttar Pradesh stated that if fabric was being taxed at the rate of 5%, the hand-made carpet should also be taxed at the rate of 5% instead of 12%. The Hon'ble Chairperson observed that consumers of carpet were wealthy persons and they could pay tax at the rate of 12%. Bidi wrapper leaves (tendu patta - Chapter 14) and Bidi (Chapter 24): 9.9.1. The Secretary stated that the Fitment Committee had proposed the GST rate of 5% for tendu patta as the present incidence of tax on this item was 8.41 % with CST, Octroi etc. and 5.91 % without Octroi etc. (embedded Central Excise duty - 0.85%; post-clearance Service Tax embedding - 0.14%; VAT - 5%; CST, Entry Tax, Octroi, etc. - 2.5%). He added that the Fitment Committee had proposed the GST rate of 28% on Bidi taking into account the fact that the total tax incidence on Bidi was 25.68%....
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....He stated that by similar logic, tobacco should also not be subject to tax as a large number of farmers in his State depended upon tobacco growing and were not willing to shift to any other crop. He further stated that the livelihood of areca nut farmers could be affected due to high rate of tax on supari. He further observed that the discussion on this issue had not touched the health-related aspects of this product. He pointed out that 14% people in India smoked tobacco and around 73 million persons smoked bidi and 45 million persons smoked cigarette. He stated that most of the bidi smoking persons came from economically weaker background and cancer detection in that segment of population was very late leading to the disease becoming terminal. He stated that awareness campaigns regarding harmful effects of smoking should be combined with an economic instrument and no difference should be made in the tax rate for cigarette and bidi. The Hon'ble Minister from Kerala asked as to why there was no VAT on bidi in Karnataka and the Hon'ble Minister from Kamataka responded that his State was contemplating to levy VAT on bidi about one and a half years back but decided to wait f....
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....was proposed to be charged on bidi. He stated that there was a stronger case to put higher Cess on bidi as this was consumed by the poorer sections of the society who faced higher health hazards. He suggested to charge Cess on bidi, but at a lower rate than cigarette. The Hon'ble Minister from Punjab supported levy of Cess on bidi. The Hon'ble Minister from Meghalaya suggested that both bidi and cigarette should be taxed at the rate of 28%. The Hon'ble Minister from West Bengal stated that he wanted his dissent to be recorded for levying tax on bidi at the rate of 28%. The Secretary stated that tax on bidi should not be reduced from the existing incidence of tax which came to about 25.68%. The Hon'ble Minister from Telangana stated that he strongly objected to taxing bidi and tendu leaves at a higher rate as presently in his State, tendu leaves was charged to tax at the rate of 5% and bidi at Nil rate. The ACS, Uttar Pradesh stated that if tendu leaves was proposed to be taxed at the rate of 18%, bidi should not be taxed at the rate of 28% as it was not a luxury product. The Hon'ble Minister from Kamataka stated that bidi merited to be taxed at the rate of 28% a....
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....rm; and base metals, silver or gold clad with platinum not further worked were chargeable to duty at the rate of 12.5%. He further stated that articles of jewellery were charged to Central Excise duty at the rate of 1 % without input tax credit and at the rate of 12.5% with input tax credit. He added that imitation jewellery attracted Central Excise duty at the rate of 6%. As regards VAT rates, he stated that almost all States taxed jewellery at the rate of 1% with the exception of Kerala (5%), Maharashtra (1.2%) and Tripura (2%). He further stated that VAT rates for diamonds and other precious and semi-precious stones in different States were same as that for jewellery except in the case of Gujarat which had Nil VAT on rough diamonds. As regards the market size, he informed that total jewellery market size in India was, about Rs. 4.5 lakh crore and gold consumption in jewellery sector was about 527 per metric tonne during 2016-17 and 606 per metric tonne during 2015-16. He also informed that according to the Report of the GST Revenue Neutral Rate Committee, consumption of gold by top 2 income deciles accounted for about 80% of the total consumption while the consumption by the bot....
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....ssam also supported a tax rate of 5% on gold as the present incidence of tax was 2%. The Hon'ble Minister from Bihar stated that gold should not be taxed at a low rate as it was a means of hoarding black money and pointed out that more than 30 crore people in the country were below the poverty line and they could hardly afford to buy gold. He stated that gold was like a luxury good. The Hon'ble Minister from Andhra Pradesh stated that gold should be taxed at the rate of 5% in order to achieve revenue neutral rate. 9.10.3. The Hon'ble Minister from Chhattisgarh stated that the main issue in respect of gold was evasion of tax and a low rate of tax should be kept in order to bring gold in the tax net. The Hon'ble Minister from Jammu & Kashmir stated that there was no justification to keep gold at a low tax rate and suggested to minimise the tax rate slabs and tax gold at the rate of 5%. The Hon'ble Minister from Jharkhand stated that almost all States charged VAT on gold at the rate of 1 % and the poorest people also wanted to buy gold for marriage ceremony. He suggested to keep the rate of tax at 2% but expressed flexibility to increase the rate to 5%. The Hon&....
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....onds, after finishing was exported. He added that about 95% of the business of cutting and polishing of diamonds was carried out in Gujarat. The Secretary suggested that a low tax rate of 0.25% could be levied on rough diamond to create an audit trail. The Council agreed to this suggestion. The Secretary further clarified that cut and polished diamond would be taxed at the same rate as jewellery, i.e., 3%. CSD Canteen 9.10.7. Introducing this subject, the Secretary stated that the Canteen Stores Department of the Armed Forces (commonly referred to as CSD), was created to provide easy access to quality products of daily use, at prices less than market rates to the soldiers, ex-servicemen and their families and it was not driven by profit motive. He stated that the Canteen Stores Department had 34 depots strategically located across India which in turn catered to thousands of Unit Run Canteens (URCs) which it was mandated to serve. He explained that presently, CSD enjoyed partial or full exemption (which varied from State to State) on procurements by CSD, supplies by CSD to the URCs and supplies by URCs to the customers. He stated that during 2015-16, sales from CSD was about R....
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....it this benefit only to CSD canteens. Addendum to the GST rate Schedule for Goods (As per discussions in the 14th GST Council Meeting held on 18-19 May, 2017) 9.10.10 .. The Secretary stated that after uploading the GST rate Schedule for Goods following the decisions taken during the 14th Council Meeting in Sri nagar, certain entries had caused confusion in the mind of the stakeholders and some entries, due to inadvertence, appeared at more than one place in the GST rate Schedule. In order to rectify these anomalies, an Addendum to the GST rate Schedule for Goods was placed before the Council which inter alia clarified the rate of tax for goods like edible mixtures or preparations of vegetable fats or vegetable oils; organic manure put up in unit containers and bearing a brand name; erasers; other refractory ceramic goods; and glass beads. The Council approved the amendments proposed in the Addendum. 10. For agenda item 4, the Council approved the rates of GST on supply of goods as listed in Volume-2 of the detailed agenda notes with the following modifications: - (i) to tax cereals, pulses and flour put up in unit container and bearing a registered brand name at ....
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....n had actually resulted in a commensurate reduction in the prices of the goods or services supplied by him. It also provided that the authority shall exercise such powers and discharge such functions as may be prescribed in the Rules. He stated that to operationalise this provision of the law, Rules would need to be drafted. He stated that the draft Rules prepared by CBEC were discussed during the meeting of officers of the Central and the State Governments held in the morning of 3 June, 2017 and officers made many suggestions regarding the draft Rules which would require to be reworked. He stated that the basic concept was that when a complaint was received, it would be referred to a Standing Committee appointed by the Council which would decide whether an inquiry should be initiated on the complaint. He added that this provision was largely meant to apply to major players producing a basket of goods and not to small, individual suppliers. He further stated that once the Standing Committee recommended an inquiry, the actual investigation would be carried out by DG, Safeguards, in the CBEC, Who have the experience of carrying out investigation in relation to applications for ....
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....tition Commission ofIndia was not good. 11.4. The Hon'ble Minister from Kerala stated that he was happy that Anti-profiteering Rules were being considered. He observed that due to reduction in incidence of tax, there would be less collection of tax to the tune of about Rs. 50,000 crore and it was important that this should be passed on to the consumer. He suggested that a matrix of previous tax rate and present tax rate should be made available to public in order to enable them to take an informed decision. The Hon'ble Chairperson observed that Section 171 dealing with Anti-profiteering was part of the law and to shorten its life, a legal exercise would be required. He observed that one could observe during the course of the year whether its provisions should actually be put to use. He suggested that ifit was to be put to use, a Committee of officers consisting of one officer from the Central Government and four officers from the State Governments (with a quorum of three), could meet every month or once in two months, take up some serious cases for investigation and make that as an example for others. He stated that this provision should not be used in a large-scale mann....
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....ived, it would be referred to a Standing Committee which would decide whether an inquiry should be initiated on the complaint and once the Standing Committee recommended an inquiry, an investigation would be carried out by an Authority and its inquiry report with the recommendations would be referred back to the Standing Committee. The Council further agreed that the Anti-profiteering Rules would be worked upon further on the basis of the discussions held in the Council. 12. For agenda item 5, the Council approved the broad principles of the draft Anti-profiteering Rules, namely, that when a complaint was received, it would be referred to a Standing Committee which would decide whether an inquiry should be initiated on the complaint and once the Standing Committee recommended an inquiry, an investigation would be carried out by an Authority and its inquiry report with the recommendations would be referred back to the Standing Committee. The Council also approved that the Anti-profiteering Rules would be worked upon further on the basis of the discussions held in the Council. Agenda Item 6: Any other agenda item with the permission of the Chairperson . i. Applicabilit....
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....ty' by any State under Entry 53 of the State List of the Constitution. This would be similar to the treatment to tobacco under the Constitution, as amended by Constitution (One Hundred and First Amendment) Act 2016, wherein by virtue of Entry 84 of the Union List, the Union Government has powers to impose Central Excise duty on tobacco and tobacco products over and above any GST which might be imposed on supply of tobacco and tobacco products, since tobacco as a 'good' had been subsumed under GST. He stated that in light of the observations made by the Union Ministry of Law, it was proposed that the Council could recommend that the supply of 'electricity' be exempted from the levy of GST. 14. After discussion, the Council agreed to exempt the supply of 'electricity' from the levy of GST. Notifying Provisions related to Composition Levy 15.1. Introducing this agenda item, the Secretary stated that Section 10 of the CGST Act, 2017 provided that a registered person, whose aggregate turnover in the preceding financial year did not exceed Rs. 50 lakh, could opt to pay tax under Composition levy. Under this option, which was essentially meant to reduc....
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....7 provided that the Board might appoint such central tax officers as it thought fit for exercising the powers under the IGST Act. He stated that Sections 3, 4 and 5 of the CGST Act and Section 3 of the IGST Act were required to be notified so that officers could be appointed under the CGST Act and the IGST Act. This would enable Central Government to notify the reorganisation of its field formations so that the new formations were in place well before the appointed date. He added that Section 1 of the CGST Act and the IGST Act were also required to be notified so that these Acts came into effect for notifying different provisions of the said Acts. He proposed that the Council could approve notifying Sections 1, 3, 4 and 5 of the CGST Act, 2017 and Sections 1 and 3 of the IGST Act, 2017 from 19 June, 2017 and the States that had enacted their SGST Act, could also notify the same Sections (other than the IGST Act). The Council approved this proposal. Notifying Provisions related to Registration 17.1. Introducing this agenda item, the Secretary stated that Sections 22 to 30 of the CGST Act, 2017 provided for registration of taxpayers under GST. However, persons already registere....
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....oposal. E-Way Bills: 18.1. Introducing the agenda item on e- Way Bills, the Secretary stated that consequent upon bringing Draft Rules on e-way bills framed by the Law Committee in public domain in April, 2017, various representations had been received on these rules. He enumerated the key issues raised by the trade and industry in relation to e- Way Bills: i. The draft rules had laid down a very low threshold beyond which the e-Way Bill would apply. It was provided that any consignment of a value greater than Rs. 50,000 would be required to have an e- Way Bill for its movement. The limit was very low as compared to the high compliance burden for transporters. ii. The rules provided that it would be applicable to any kind of movement of goods both, intra-State or inter-State. The draft e-Way Bill had gone beyond the present system and was proposed to be applicable to any kind of movement, both intra-State and inter-State. iii. The draft rules provided that it would be applicable to movement of all kinds of goods. There was no demarcation for the goods as to whether they were evasion prone or not. This universal application of the rule to all kinds o....
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....e suggested that implementation of the e-Way Bill system could be postponed by a few months. He informed that GSTN would require about six months to put the e- Way Bill system in place, as during the first three months after the GST roll out, they would be busy in the implementation phase. The Secretary placed the agenda before the Council to discuss and decide regarding a suitable date and modalities of implementation of the e-Way Bill System in the GST regime. 18.4. Starting the discussion on the agenda item, the Hon'ble Deputy Chief Minister of Gujarat stated that in his State, the e- Way Bill system had been introduced two years back and the system was functioning well. The Hon'ble Minister from Bihar stated that as the CGST and the SGST Acts had been passed, e-Way Bill system could not be kept in abeyance. The Secretary responded that the CGST and the SGST Acts had an enabling provision to create an e-Way Bill and the main reason for creation of the e- Way Bill system was to check evasion of VAT due to the tax arbitrage available on account of differential rates of tax under the Central Sales Tax Act and the concerned VAT Act. He observed that in GST, for inter-Stat....
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....bout two months to select the eligible bidder. He added that the successful bidder would take further two to three months to develop the software, which would be tested and then rolled out. The Secretary observed that the Rules on e-Way Bill system were yet to be reviewed by the Law Committee and the process of tendering and subsequent work could take about five months. The Hon'ble Minister from Odisha stated that in Odisha, waybills were generated online and waybills were for inter-State movement of goods only and not for intra-State movement of goods. However, the present system should continue till such period when GSTN created e-waybill system. The CCT, Gujarat, stated that the Law Committee would try to finalise the e- Way Bill system at the earliest and that the NIC (National Informatics Centre) could possibly do this work in the shortest time span. The Secretary enquired whether the existing e-Way Bill system of Karnataka could be scaled up to make it operational at all-India level. The CCT, Karnataka, stated that such a system could only be created by NIC, Delhi. The Secretary stated that even for NIC to take up this work, e- Way Bill Rules would need to be finalised. T....
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....t these could preferably be taken up for discussion in this Meeting itself. 20.2. The Hon'ble Minister from Tamil Nadu circulated a written speech during the meeting and in this, he suggested to revisit the rates of tax on certain goods. He suggested that all food items whether branded or not, should be Nil rated; water sold in Refill Cans (bubble top) and small plastic pouches should be either exempted or taxed at 5%; Palmyra jaggery, known as Karupatti and Palmyra Sugar (Pana Kalkandu) should be at Nil rate along with Cane Jaggery; entry at Chapter 9, item 10 taxable at the rate of 5% should be expanded as follows: " ... curry and other spices, masalas using mixture of spices of all forms and in all varieties"; unbranded sugar confectionery be taxed at 5% instead of 18%; sea shells and handicraft items made from them should be Nil rated; pickles be taxed at the rate of 5% instead of 18%; electrical apparatus irrespective of capacity should be taxed at 18%; roasted gram should be included in Chapter 7, item 11 as "fried grams"; glass for corrective spectacles and frames and mounting for spectacles should be kept at 12% instead of 18%; attachments to tractors should be taxed....
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....he entire market sentiment. The Hon'ble Minister from Chhattisgarh stated that extending the deadline for GST implementation would not send a good signal to the public. The Hon'ble Ministers from Goa, Uttarakhand and Uttar Pradesh also expressed that 1 July, 2017 deadline for GST implementation should not be changed. After discussion, the Council agreed to keep the deadline of GST implementation as 1 July, 2017. 22. For agenda item 6, the Council approved the following proposals: 22.1. to exempt the supply of 'electricity' from the levy of GST; 22.2. to notify Section 10 of the CGST Act relating to Composition levy from 19 June, 2017 and the States that had enacted their SGST Act could also notify the same Section; 22.3. to notify Sections 1, 3, 4 and 5 of the CGST Act, 2017 and Sections 1 and 3 of the IGST Act, 2017 from 19 June, 2017 and the States that had enacted their SGST Act, could also notify the same Sections (other than the IGST Act); 22.4. to notify Sections 22 to 30 and Section 139 of the CGST Act, 2017 and Section 20 of the I G ST Act, 2017 from 19 June, 2017 and the States that had enacted their SG ST Act, to also notify the same Sections (o....
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....Minister Minister of State (Finance) Finance Minister 19 Mizoram Shri Lalsawta Finance Minister 20 Nagaland Shri Y Vikheho Swu Minister (R&B) CHAIRMAN'S INITIALS Page 46 of 58 JAYNA BOOK DEPOT Estd. 1949 B MINUTE BOOK JAYNA S No State/Centre Name of the Minister Charge 21 Odisha Shri Shashi Bhusan Behera Finance Minister 22 Puducherry Shri M.O.H.F. Shahjahan Minister, Revenue 23 Punjab Shri Manpreet Singh Badal Finance Minister 24 24 Rajasthan Shri Rajpal Singh Shekhawat 25 Tamil Nadu Shri D. Jayakumar Minister, Urban Development & Housing Minister, Fisheries, Finance & Administrative Reforms 26 Telangana Shri Etela Rajender Finance Minister 27 Uttar Pradesh Shri Rajesh Agrawal Finance Minister 28 Uttarakhand Shri Prakash Pant Finance Minister 29 West Bengal Dr. Amit Mitra Finance Minister List of Administrators/Lt. Governors from Union Territories without Legislature Name of the Administrator/Lt. S No Union Territory Governor Designation 1 Andaman & Nicobar Daman & Diu/Dadra ....
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....Khurana Shri Siddharth Jain Shri Arun Goyal Shri Shashank Priya Shri Dheeraj Rastogi Ms. Himani Bhayana 33 GST Council Shri G.S. Sinha 34 GST Council 35 GST Council Ms. Thari Sitkil 36 GST Council 37 GST Council 38 GST Council 39 GST Council 40 GST Council Shri Rakesh Agarwal Shri Kaushik TG Shri Mukesh Gaur Shri Sandeep Bhutani Shri Amit Soni 41 GST Council Shri Anis Alam Charge Director, TRU Director, TRU Deputy Secretary, Dept. of Revenue OSD, TRU OSD to FM Deputy Commissioner (GST Policy Wing), CBEC Assistant Commissioner, (GST Policy Wing), CBEC Technical Officer (TRU) Additional Secretary Commissioner Commissioner Joint Commissioner Joint Commissioner Deputy Commissioner Assistant Commissioner Assistant Commissioner Superintendent Superintendent Inspector Inspector JAYNA BOOK DEPOT 42 GST Council Shri Sher Singh Meena STA 43 GST Council Shri Sharad Verma 44 GST Council Shri Shyam Bihari Meena TA Page 49 of 58 Stenographer Grade I CHAIRMAN'S INITIALS MINUTE BOOK S No State/Centre Name of ....
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....ajeev Chaudhary Shri Onkar Chand Sharma Shri Pushpendra Rajput Ms. Anoo Malhotra Shri K.K. Khandelwal Shri Sanjay Kumar Prasad 85 Jharkhand 86 Jharkhand 87 Karnataka 88 Kerala 89 Kerala Shri Harindranath Shri G.S. Kapardar Shri Ritvik Pandey Dr. Rajan Khobragade Commissioner, VAT Principal Secretary (Finance) Commissioner, VAT Additional Commissioner, VAT Commissioner, Commercial Taxes Commissioner, Commercial Taxes Secretary (Economic Affairs) Additional Chief Secretary Commissioner, Commercial Taxes Additional Commissioner, Commercial Taxes Deputy Commissioner Principal Secretary (Finance) Commissioner, Commercial Taxes Additional Commissioner Additional Commissioner, Commercial Taxes Principal Secretary Joint Commissioner, Commercial Taxes Assistant Commissioner, Commercial Taxes Commissioner, Commercial Taxes Commissioner, Commercial Taxes Assistant Commissioner Page 51 of 58 CHAIRMAN'S INITIALS MINUTE BOOK S No State/Centre 90 Lakshadweep Dr. Tariq Thomas Madhya 91 Shri Raghwendra Kumar Singh Name of the Officer Charge Secr....
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....mercial Taxes Assistant Director (Systems) Additional Chief Secretary Additional Commissioner Principal Secretary (Revenue) Commissioner, Commercial Taxes Joint Commissioner (Policy) Commissioner, Commercial Taxes Additional Commissioner, Commercial Taxes Additional Commissioner, Commercial Taxes Additional Chief Secretary Commissioner, Commercial Taxes OSD/Special Secretary Additional Commissioner, Commercial Taxes Assistant Commissioner Principal Secretary (Finance) Commissioner, Commercial Taxes Senior Joint Commissioner 128 Uttar Pradesh 129 West Bengal 130 West Bengal 131 West Bengal 132 West Bengal Shri Malay Ghosh 133 GSTN Shri C.N. Raghupathi Infosys 134 GSTN Shri Renganathan V. R. Infosys 135 GSTN Shri Indrasis Dasgupta Infosys Senior Joint Commissioner Page 53 of 58 थॠCHAIRMAN'S INITIALS CHAIRMAN'S INITIALS MINUTE BOOK Annexure - 3 Presentation on GST Rules GST GOODS AND SERVICES TAX 523950 Sunglasses TOTAL Presentation on GST Rules Agenda □ Introduction Updated Rules for 。 Transitio....