TaxTMI 
TaxTMI 
Minutes of the 18th GST Council Meeting held on 30 June 2017
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.... for Refund (Rule 96 amended to accommodate export without payment of tax) iv. Rules and Forms for Demand and Recovery v. Value for the purpose of levy of GST on transportation of goods by a vessel from a place outside India up to the customs station in India vi. Notification of IGST Rules, 2017 vii.. Proposal to amend rule 117 (1) of the CGST Rules, 2017 viii. High Sea Sales 4. Date of the next meeting of the GST Council Discussion on Agenda Items Agenda Item 1: Confirmation of the Minutes of the 17th GST Council Meeting held on 18 June, 2017: 3. The Hon'ble Chairperson welcomed all the Members to the 18^th Council Meeting and invited comments of the Hon'ble Members on the draft Minutes of the 17th Meeting of the Council (hereinafter referred to as 'Minutes') held on 18 June, 2017 before its confirmation. 4.1. The Secretary, GST Council (hereinafter referred to as 'Secretary') invited the Chairman, CBEC to lay before the Council requests received regarding the Minutes. Chairman, CBEC asked Additional Secretary, GST Council to inform the Council about the requests received. Additional Se....
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....inutes. The Council agreed to appropriately include the views of the Hon'ble Minister from Bihar in the Minutes as follows: 'The Hon'ble Minister from Bihar requested that palm and date jaggery and all kinds of non-intoxicating neera be exempted from tax in view of the immense potential for small entrepreneurs and the beneficial effects of neera on health.' 4.5. In view of the above discussion, for Agenda item 1, the Council decided to adopt the Minutes of the 17^th Meeting of the Council with the changes as recorded below: - (i) To replace the version of the Principal Secretary (Finance), Odisha in paragraph 5.4.4 of the Minutes with the following: 'Shri Tuhin Kanta Pandey, Principal Secretary (Finance), Odisha stated that presently the State of Odisha has an e-Way Bill system for inter-state movement and not for intra-state movement and in principle, the State was against the implementation of e-Way Bill system. He explained that when one-to-one invoice matching was available in the system, there was no need for an e-Way Bill. He added that this would increase the compliance burden and that efforts should be taken to reduce compliance b....
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....nd Services Tax (SGST) Acts, 2017owing to the lack of preparedness of government agencies to deduct TDS and the need to be linked to fund settlement mechanism of respective States. It was also pointed out that since GSTR 2 is not getting filed in the first two months, the TDS/TCS benefit cannot be passed on to the tax payer. ii. To defer to a later date implementation of provisos to section 42(9) and section 43(9) of the CGST Act, 2017 /SGST Acts, 2017. iii. To bring into force from a later date section 15 of the Integrated Goods and Services Tax Act, 2017(13 of 2017) dealing with Tourist Refund. iv. To exempt those dealing in second hand goods and availing the margin scheme provided in Rule 32(5) of CGST Rules, 2017 from payment of tax under Section 9(4) of CGST Act, 2017/SGST Acts, 2017. v. To exempt persons liable to deduct tax under Section 51 from payment of tax under Section 9( 4) of CGST Act, 2017 /SGST Acts, 2017, if registered only for TDS as they are not engaged in supply or receipt of goods or services. vi. To levy a uniform rate of 18% on all Information Technology (IT) software, irrespective of whether supplied on tangible m....
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....BEC clarified that it was decided to incorporate in the Invoice Rules that if the consumer insisted, even if the value of supply was less than Rs. 50,000/-, the address would be recorded in the Invoice. 5.4. For agenda item 2, the Council took note of the decisions of the GIC as referred to in paragraph 5.1. However, the Council decided not to implement the decision of the GIC regarding allowance of deemed credit of 40% on goods which were exempted under Central Excise/VAT. Agenda Item 3: Any other agenda item with the permission of the Chairperson Approval of draft GST Rules and related Forms 6.1. The Council took up agenda item 3 for discussion. The Commissioner (GST Policy Wing), CBEC proceeded to make a presentation on the Rules which is included in Annexure 3.The Hon'ble Deputy Chief Minister of Delhi suggested that since these Rules had already been discussed by the officers in the Officers' Meeting held earlier, these could be approved and only issues where there was no consensus among the officers could be flagged. The Hon'ble Chairperson agreed to this suggestion. The Commissioner (GST Policy Wing), CBEC informed that the officers were in agreement ....
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....de India up to the customs station in India 6.7.1. In the existing Service Tax Law, with a view to provide level playing field to the Indian shipping companies, it has been provided that in cases where the goods are imported by an importer in India on CIF (Cost, Insurance and Freight) basis and the service of transportation of goods by a vessel from a place outside India up to the customs station in India is provided by a person located in non-taxable territory (a foreign shipping line) to a person located in non-taxable territory (overseas supplier/ exporter of goods), the importer in India shall be liable to pay Service Tax on freight. In view of the representations that where the importer purchases goods on CIF basis, he may not have the invoice issued by the shipping line for freight and may not know the amount of freight charged by the foreign shipping line from the foreign supplier; it was stipulated in the Service Tax Rules that in such cases the importer shall have the option to pay an amount calculated at the rate of 1.4% of the CIF value of imported goods. This provision was stipulated on the basis that freight roughly constitutes 10% of the CIF value of goods on an av....
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....d by the Union Law Ministry and to notify the IGST Rules with effect from 22.06.2017. The Council agreed to this proposal. Agenda Item 3(vii) - Proposal to amend rule 117 (1) of the CGST Rules, 2017 6.9.1. Rule 117 (1) of the CGST Rules, 2017 currently reads as: "(I) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-I, duly signed, on the common portal specifying therein, separately, the amount of input tax credit to which he is entitled under the provisions of the said section: ... " 6.9.2 To clarify that there will be no transition of credit of various cesses in GST, it is proposed to add 'of eligible duties and taxes, as defined in Explanation 2 to section 140' since cesses are not covered in the definition of 'eligible duties and taxes' This will also ensure that it applies uniformly to transition of all credits. The amended sub-rule (1) shall read as: "(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration elect....
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....rate, a rate of 12% would make fertilizers more expensive and that it would be a matter of concern for the farmers. He requested that the rate of tax on fertilisers should be reduced. The Hon'ble Minister from Uttar Pradesh stated that as discussed previously by the Council, gypsum, bio-fertilisers, organic fertilisers and zinc sulphate should also be considered along with fertilisers. 7.2. The Hon'ble Minister from Madhya Pradesh requested to reduce the rate of tax on fertilisers, pesticides and tractor parts. The Hon'ble Ministers from Uttarakhand and Rajasthan supported the proposal to reduce the rate of tax on fertilisers. The Hon'ble Minister from Rajasthan also requested that the rate of tax on hotels, handicrafts, hand tools, textiles (Jaipur 'rajaai ') and marble statue should be relooked. The Hon'ble Deputy Chief Minister of Gujarat stated that the cake that came out of crushing cotton seed was not treated as de-oiled cake and that it should be exempted as it was used as cattle feed by cattle herders who were not even land owners. He therefore requested to club this item along with de-oiled cake. The Secretary clarified that oil cake used as ....
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.... on fertilisers and tractor parts and also requested that the rates of tax of unbranded sugar confectionaries, roasted gram (locally known as fried gram), sago, wet grinders and air compressors, fish net, fish net twines and sanitary napkins be reduced. He added that the rate of tax for supply of food and drinks in small restaurants should be brought down to 5% and that a distinction needed to be made between air-conditioned restaurants that served liquor and other air-conditioned restaurants that did not serve liquor. He also added that the proposal to levy tax at 28% on the fireworks industry might harm the sector and pave the way for the market to be flooded with imported fireworks. The Hon'ble Minister from Goa stated that he supported the view of the Hon'ble Minister from Tamil Nadu in the matter of fish nets and that fishermen were very agitated by the rate of tax proposed to be imposed. He added that having decided the rates, it was not prudent to go back and review the rates so soon. He further added that the GST Council was a continuous process and that it would be meeting frequently and would review the rates also accordingly. He requested that the decisions of so....
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....ctor, with some fertiliser companies having already announced a price rise from 1 July 2017. 7.6. The Hon' ble Chairperson said that there were two points to consider - one was about what was being said about fertilisers and the second being what would be the process and mechanism for the Council's functioning when such issues came up for discussion after implementation. The Hon'ble Minister from Goa stated that given that data was still being collected, in the present circumstances, a message needed to go out that the GST Council cared for the farmers. The Hon'ble Chairperson stated that factually, fertiliser was exactly in between the two slabs of 5% and 12% and that a decision had been made to include it in the higher bracket and that it would be alright to decide on this either way. He suggested that the views of all the States could be taken on this matter. The Hon' ble Minister from Haryana stated that Punjab had requested him to take up the issue of taxing fertilisers at the rate of 5%. Shri Onkar Chand Sharma, Principal Secretary (Excise & Taxation), Himachal Pradesh stated that his State supported the rate of 5%. The Hon'ble Minister from Kerala ....
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....hat in cases where the goods are imported by an importer in India on CIF (Cost, Insurance and Freight) basis and the service of transportation of goods by a vessel from a place outside India up to the customs station in India is provided by a person located in non-taxable territory (a foreign shipping line) to a person located in non-taxable territory (overseas supplier/ exporter of goods) and in case the importer did not know the amount of freight charged by the foreign shipping line from the foreign supplier, the deemed value of such service shall be at 10% of the CIF value. vi. Post facto, adoption of the CGST Rules as IGST Rules. vii. To amend Rule 117(1) of the CGST Rules, 2017 as follows: "(1) Every registered person entitled to take credit of input tax under section 140 shall, within ninety days of the appointed day, submit a declaration electronically in FORM GST TRAN-I, duly signed, on the common portal specifying therein, separately, the amount of input tax credit of eligible duties and taxes, as defined in Explanation 2 to section 140, to which he is entitled under the provisions of the said section:" viii. To clarify by way of a circu....
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....gantiwar Finance Minister 19 Meghalaya Shri Zenith Sangma Minister Taxation 20 Mizoram 21 Nagaland 22 22 Odisha 23 Rajasthan 24 Tamil Nadu 25 25 Telangana Shri Lalsawta Shri VikhehoSwu Shri Shashi BhusanBehera Shri Rajpal Singh Shekhawat Shri D. Jayakumar Shri EtelaRajender Minister Roads & Bridges Minister Finance & Excise Minister Industries - Minister Fisheries, Finance, - Personnel & Administrative Finance Minister Minister Taxation Page 12 of 33 JAYNA BOOK DEPOT MINUTE BOOK 26 Uttar Pradesh Shri Rajesh Agarwal Finance Minister Estd. 1949 27 27 Uttarakhand Shri Prakash Pant Finance Minister JAYNA Annexure- List of Officials who attended the 18th GST Council Meeting on 30 June 2017 S No State/Centre Name of the Officer Charge 1 Govt. of India Dr.Hasmukh Adhia 2 Govt. of India Ms. Vanaja N. Sarna 3 Govt. of India Dr. Arvind Subramanian 4 Govt. of India Shri Mahender Singh 5 Govt. of India Shri R.K. Mahajan 6 Govt. of India Shri P.K. Jain 7 Govt. of India Shri....
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.... 41 40 GST Council Shri ShekharKhansili 41 GST Council Shri Sandeep Bhutani Assistant Commissioner, GST Policy OSD, TRU Additional Secretary Commissioner Joint Commissioner Joint Commissioner Deputy Commissioner Assistant Commissioner Assistant Commissioner Superintendent Superintendent 42 GST Council Shri Mukesh Gaur Superintendent 43 GST Council Shri Amit Soni Inspector 44 GST Council Shri AnisAlam Inspector 45 GSTN Shri Navin Kumar Chairman 46 GSTN Shri Prakash Kumar CEO 47 GSTN Shri Nitin Mishra EVP (Technology) 48 GSTN Shri Jagmal Singh VP 49 Andaman & Nicobar Shri S.C.L. Das 50 Andhra Pradesh 51 Andhra Pradesh Shri J. Syamala Rao Dr.Sambasiva Rao Principal Secretary (Finance) Special Chief Secretary Commissioner, Commercial Taxes Page 14 of 33 MINUTE BOOK Estd. 1949 B JAYNA State/Centre S No Name of the Officer Andhra Pradesh Shri T. Ramesh Babu 552 53 Arunachal Pradesh Shri MarnyaEte Charge 54 Assam Dr. Ravi Kota 55 Assam Shri Anurag Goel 56 ....
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....uanga 85 Mizoram Shri KailianaRalte 98 86 Nagaland Shri Abhijit Sinha 87 Nagaland Shri WochamoOdyuo 88 88 Odisha Shri TuhinKanta Pandey 89 69 Odisha Shri Sahadev Sahu 90 90 Puducherry Dr. V. Candavelou 91 Puducherry Shri G. Srinivas 92 Rajasthan Shri Alok Gupta 93 Rajasthan Shri Ketan Sharma 94 Tamil Nadu Dr. C. Chandramouli 95 Tamil Nadu Shri D. Soundararajapandian 96 Telangana Shri Somesh Kumar 97 Telangana Shri Anil Kumar 98 Telangana Shri LaxminarayanJannu 99 Tripura Shri M. Nagaraju 100 Uttarakhand Shri SridharbabuAddanki 101 Uttarakhand Shri Piyush Kumar 102 Uttar Pradesh Shri R.K. Tiwari 103 Uttar Pradesh 104 Uttar Pradesh Shri Vivek Kumar 105 West Bengal Ms. SmarakiMahapatra Shri Mukesh Kumar Meshram Charge Commissioner, Sales Tax Joint Commissioner, Commercial Taxes Commissioner (Finance) & Finance Secretary Commissioner, Commercial Taxes Secretary (Taxation) Joint Commissioner (Taxation) Finance Commissioner Additional Commissioner, Commercial T....
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.... No. Chapter Amendments in Rule Addition/Deletion Reason No. 1 Registration 1, 10(4), 13(4), second proviso of 19(1), 24(3A) Addition To enable deemed 21(b),22(3), registration for migrating assesses also Second Proviso of 24(1), 26(3), Form GST REG-12, Form REG-25 2 Composition Form GST CMP-03, CMP- 04, GST CMP-07 Minor Changes in drafting 3 Return FORM GSTR-7A, 45(3), 45(4), Rule 61(5) FORM GSTR-3B (addition) Shorter return for first two months of roll-out Key GIC Decisions - Amendment in Notfn. Sr. Chapter Amendments in Rule Addition/Deletion No. No. 4 Tax Invoice, Credit and Debit Notes First proviso of rule 46, Second Proviso to Rule 46 Rule 46 (f) (addition) 5 Refund INATION TAX MARKET Reason Address of Delivery of recipient in the invoice if the recipient requests for the same New Rule No.96 (addition) second proviso in rule 89 (deletion) Refund of IGST paid on goods to be refunded through automatic route 6 ITC 42(1)(i) FORM GST ITC-04 7 Transition FORM TRAN 1 & 2 ....
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....s under control of proper officer Page 21 of 33 CHAIRMAN'S INITIALS MINUTE BOOK Demand and Recovery (2/3) B B Standardized procedure for recovery B by sale of goods from third person through execution of a decree etc. by sale of movable or immovable property TAX INATION MARKET No officer is allowed for bidding or purchase of property No sale on holidays Disposal of proceeds of sale of goods and movable or immovable property Recovery process for land revenue authority, court and surety Demand and Recovery (3/3) INATION TAX MARKET â– Procedure for payment of tax and other amounts in not more than 24 installments Payment in installments not permitted in certain cases â– Provisional attachment of property and bank accounts Procedure for recovery from company in liquidation CHAIRMAN'S INITIALS Page 22 of 33 JAYNA BOOK DEPOT MINUTE BOOK Estd. 1949 JB JAYNA 162. Annexure 4 Compounding of Offences (Offences and Penalties) Procedure for compounding of offences. - (1) An applicant may, either before or after the institution of prosecution, make an a....
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....lace of business or any other place is to be visited for the purposes of inspection or search or, as the case may be, seizure in accordance with the provisions of section 67, he shall issue an authorisation in FORM GST INS-01 authorising any other officer subordinate to him to conduct the inspection or search or, as the case may be, seizure of goods, documents, books or things liable to confiscation. Page 23 of 33 CHAIRMAN'S INITIALS CHAIRMAN'S INITIALS MINUTE BOOK (2) Where any goods, documents, books or things are liable for seizure under sub-section (2) of section 67, the proper officer or an authorised officer shall make an order of seizure in FORM GST INS-02. (3) The proper officer or an authorised officer may entrust upon the owner or the custodian of goods, from whose custody such goods or things are seized, the custody of such goods or things for safe upkeep and the said person shall not remove, part with, or otherwise deal with the goods or things except with the previous permission of such officer. (4) Where it is not practicable to seize any such goods, the proper officer or the authorised officer may serve on the ....
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....UTE BOOK Annexure 6 Amendment to Refund Rules (Rule 96 amended to accommodate export without payment of tax) 96. Refund of integrated tax paid on goods exported out of India and export of goods or services under bond or Letter of Undertaking. -(1) The shipping bill filed by an exporter shall be deemed to be an application for refund of integrated tax paid on the goods exported out of India and such application shall be deemed to have been filed only when: - (a) the person in charge of the conveyance carrying the export goods duly files an export manifest or an export report covering the number and the date of shipping bills or bills of export; and (b) the applicant has furnished a valid return in FORM GSTR-3 or FORM GSTR-3B, as the case may be; (2) The details of the relevant export invoices contained in FORM GSTR-1 shall be transmitted electronically by the common portal to the system designated by the Customs and the said system shall electronically transmit to the common portal, a confirmation that the goods covered by the said invoices have been exported out of India. (3) Upon the receipt of the information regarding the furnis....
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....ommissioner, binding himself to pay the tax due along with the interest specified under sub-section (1) of section 50 within a period of (a) fifteen days after expiry of three months from the date of issue of invoice for export if the goods are not exported out of India; or (b) fifteen days after expiry of one year, or such further period as may be allowed by the Commissioner, from the date of issue of invoice for export if the payment of such services is not received by the exporter in convertible foreign exchange. (10) The details of export invoices contained in FORM GSTR-1 furnished on the common portal shall be electronically transmitted to the system designated by Customs and a confirmation that the goods covered by the said invoices have been exported out of India shall be electronically transmitted to the common portal from the said system. (11) Where the goods are not exported within the time specified in sub-rule (9) and the registered person fails to pay the amount mentioned in the said sub-rule, the facility to allow export under bond or Letter of Undertaking shall be withdrawn forthwith and the said amount shall be reco....
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....pecifying therein the amount of tax, interest and penalty payable by the person chargeable with tax. (6) The order referred to in sub-rule (5) shall be treated as the notice for recovery. (7) Any rectification of the order, in accordance with the provisions of section 161, shall be made by the proper officer in FORM GST DRC-08. 143. Recovery by deduction from any money owed. - Where any amount payable by a person (hereafter referred to in this rule as "the defaulter") to the Government under any of the provisions of the Act or the rules made thereunder is not paid, the proper officer may require, in FORM GST DRC-09, a specified officer to deduct the amount from any money owing to such defaulter in accordance with the provisions of clause (a) of sub-section (1) of section 79. - Explanation. For the purposes of this rule, "specified officer" shall mean any officer of the Central Government or a State Government or the Government of a Union territory or a local authority, or of a Board or Corporation or a company owned or controlled, wholly or partly, by the Central Government or a State Government or the Government of a Union territory or a ....
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.... participation or due to low bids. 145. Recovery from a third person. - (1) The proper officer may serve upon a person referred to in clause (c) of sub-section (1) of section 79 (hereafter referred to in this rule as "the third person"), a notice in FORM GST DRC-13 directing him to deposit the amount specified in the notice. (2) Where the third person makes the payment of the amount specified in the notice issued under sub-rule (1), the proper officer shall issue a certificate in FORM GST DRC-14 to the third person clearly indicating the details of the liability so discharged. 146. Recovery through execution of a decree, etc.- Where any amount is payable to the defaulter in the execution of a decree of a civil court for the payment of money or for sale in the enforcement of a mortgage or charge, the proper officer shall send a request in FORM GST DRC- 15 to the said court and the court shall, subject to the provisions of the Code of Civil Procedure, 1908 (5 of 1908), execute the attached decree, and credit the net proceeds for settlement of the amount recoverable. 147. Recovery by sale of movable or immovable property. - (1) The pr....
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....oper officer may specify the amount of pre-bid deposit to be furnished in the manner specified by such officer, to make the bidders eligible to participate in the auction, which may be returned to the unsuccessful bidders or, forfeited in case the successful bidder fails to make the payment of the full amount, as the case may be. (7) The last day for the submission of the bid or the date of the auction shall not be earlier than fifteen days from the date of issue of the notice referred to in sub-rule (4): Provided that where the goods are of perishable or hazardous nature or where the expenses of keeping them in custody are likely to exceed their value, the proper officer may sell them forthwith. (8) Where any claim is preferred or any objection is raised with regard to the attachment or distraint of any property on the ground that such property is not liable to such attachment or distraint, the proper officer shall investigate the claim or objection and may postpone the sale for such time as he may deem fit. (9) The person making the claim or objection must adduce evidence to show that on the date of the order issued under sub-rule (1) he ....
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....e proper officer shall cancel the process of auction and release the goods. (15) The proper officer shall cancel the process and proceed for re-auction where no bid is received or the auction is considered to be non-competitive due to lack of adequate participation or due to low bids. 148. Prohibition against bidding or purchase by officer. - No officer or other person having any duty to perform in connection with any sale under the provisions of this Chapter shall, either directly or indirectly, bid for, acquire or attempt to acquire any interest in the property sold. 149. Prohibition against sale on holidays. - No sale under the rules under the provision of this chapter shall take place on a Sunday or other general holidays recognized by the Government or on any day which has been notified by the Government to be a holiday for the area in which the sale is to take place. 150. Assistance by police. - The proper officer may seek such assistance from the officer- in-charge of the jurisdictional police station as may be necessary in the discharge of his duties and the said officer-in-charge shall depute sufficient number of police offic....
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....unts and enquiries and make an order for the sale of such interest or such other order as the circumstances of the case may require. (2) The other partners shall be at liberty at any time to redeem the interest charged or, in the case of a sale being directed, to purchase the same. 154. Disposal of proceeds of sale of goods and movable or immovable property. - The amounts so realised from the sale of goods, movable or immovable property, for the recovery of dues from a defaulter shall,- (a) first, be appropriated against the administrative cost of the recovery process; (b) next, be appropriated against the amount to be recovered; (c) next, be appropriated against any other amount due from the defaulter under the Act or the Integrated Goods and Services Tax Act, 2017 or the Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017 and the rules made thereunder; and (d) any balance, be paid to the defaulter. 155. Recovery through land revenue authority. Where an amount is to be recovered in accordance with the provisions of clause (e) of sub-section (1) of section 79, the proper offic....
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.... Union Territory Goods and Services Tax Act, 2017 or any of the State Goods and Services Tax Act, 2017; (c) rupees. 159. the amount for which instalment facility is sought is less than twenty-five thousand Provisional attachment of property. - (1) Where the Commissioner decides to attach any property, including bank account in accordance with the provisions of section 83, he shall pass an order in FORM GST DRC-22 to that effect mentioning therein, the details of property which is attached. (2) The Commissioner shall send a copy of the order of attachment to the concerned Revenue Authority or Transport Authority or any such Authority to place encumbrance on the said movable or immovable property, which shall be removed only on the written instructions from the Commissioner to that effect. (3) Where the property attached is of perishable or hazardous nature, and if the taxable person pays an amount equivalent to the market price of such property or the amount that is or may become payable by the taxable person, whichever is lower, then such property shall be released forthwith, by an order in FORM GST DRC-23, on proof of payment. ....