Daily Archives: June 25, 2017

ICAI GST e-Newsletter – 5th Issue

ICAI GST e-Newsletter Dear Professional Colleagues   Greetings from Indirect Taxes Committee!   To continue to keep the members updated with the latest developments under GST the Indirect Taxes Committee of ICAI has come up with the fifth issue of e-newsletter on GST. This well sourced newsletter contains latest GST updates & news, relevant Articles… Read More »

Himachal GST Act 2017 – Download Section wise Chapter Wise – English & Hindi

Himachal GST Act 2017 Himachal GST Act 2017 Published on 23 June 2017 in Official Gazettee . THE HIMACHAL PRADESH GOODS AND SERVICES TAX ACT, 2017 CHAPTER I PRELIMINARY Section – 1 Short title, extent and commencement Section – 2 Definitions CHAPTER II ADMINISTRATION Section – 3 Officers under this Act Section – 4 Appointment… Read More »

New GST Registration : What, Who,When, Where, How Explained

New GST Registration The following FAQ on new GST registration will help the users of the GST System Portal to understand and easily use the GST System Portal. 2. New GST Registration: What, Who,When, Where, How 2. 1 What is a GST Registration? GST Registration of a business with the tax authorities implies obtaining a… Read More »

GST Saved Application – All that you needs to Know

GST Saved Application 1. What is a saved application? Any/All applications you have initiated and are in various stages of completion but have not yet been submitted are saved applications. These application will be available for updation and submission upto 15 days on the  GST Portal. Example: New registration applications, Amendment applications, Application for voluntary… Read More »

GST Status ‘ Pending for Clarification ‘ – What to do

1. I have received notice for seeking clarifications for the registration application submitted on the GST Portal. Why? The Status of my application is “Pending for Clarification”. What does it indicate? If the Tax Official is not satisfied with the information provided by you in the Registration Application or the documents attached, the Tax Official… Read More »

Category: GST

GST Rates Chapter 45 Cork and Articles of Cork

GST Rates Chapter 45 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 45 : CORK AND ARTICLES OF CORK GST RATES 12% : 1. 4501 Natural cork, raw or simply prepared. 18% All goods not specified elsewhere 1.… Read More »

Category: GST

GST Rates Chapter 42 Articles of Leather; Saddlery and Harness; Travel Goods, Handbags and Similar Containers; Articles of Animal Gut (Other Than Silk-Worm Gut)

GST Rates Chapter 42 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 42 : ARTICLES OF LEATHER; SADDLERY AND HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT (OTHER THAN SILK-WORM GUT)   GST RATES 12%… Read More »

Category: GST

GST Rates Chapter 40 Rubber and Articles Thereof

GST Rates Chapter 40 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 40 : RUBBER AND ARTICLES THEREOF GST RATES Nil : 1. Condoms and contraceptives : 4014 5% : 1. Natural rubber, balata, gutta-percha, guayule, chicle and… Read More »

Category: GST

GST Rates Chapter 39 Plastics and Articles thereof

GST Rates Chapter 39 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 39 : PLASTICS AND ARTICLES THEREOF GST RATES Nil : 1. Plastic bangles 12% : 1. Feeding bottles. 2. 1 [3926 : Plastic beads] 18% :… Read More »

Category: GST

GST Rates Chapter 38 Miscellaneous Chemical Products

GST Rates Chapter 38 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 38 : MISCELLANEOUS CHEMICAL PRODUCTS GST RATES Nil : 1. Municipal waste, sewage sludge, clinical waste 12% : 1. Silicon wafers : 3818 2. See also… Read More »

Category: GST

GST Rates Chapter 37 Photographic Or Cinematographic Goods

GST Rates Chapter 37 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 37 : PHOTOGRAPHIC OR CINEMATOGRAPHIC GOODS   GST RATES 12% : 1. 3701 Photographic plates and film for x-ray for medical use. 2. Photographic plates and… Read More »

Category: GST

GST Rates Chapter 34 Soap, Organic Surface-Active Agents, Washing Preparations, Lubricating Preparations, Artificial Waxes, Prepared Waxes, Polishing Or Scouring Preparations, Candles and Similar Articles, Modelling Pastes, “Dental Waxes” and Dental Preparations With a Basis of Plaster

GST Rates Chapter 34 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 34 : SOAP, ORGANIC SURFACE-ACTIVE AGENTS, WASHING PREPARATIONS, LUBRICATING PREPARATIONS, ARTIFICIAL WAXES, PREPARED WAXES, POLISHING OR SCOURING PREPARATIONS, CANDLES AND SIMILAR ARTICLES, MODELLING PASTES, “DENTAL WAXES”… Read More »

Category: GST

GST Rates Chapter 32 Tanning or Dyeing Extracts; Tannins and Their Derivatives; Dyes, Pigments and other Colouring Matter; Paints and Varnishes; Putty and Other Mastics; Inks

GST Rates Chapter 32 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 32 : TANNING OR DYEING EXTRACTS; TANNINS AND THEIR DERIVATIVES; DYES, PIGMENTS AND OTHER COLOURING MATTER; PAINTS AND VARNISHES; PUTTY AND OTHER MASTICS; INKS   GST… Read More »

Category: GST

GST Rates Chapter 50 Silk

GST Rates Chapter 50 Silk [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 50 : SILK GST RATES Nil : 1. Silkworm laying, cocoon [5001] 2. Raw silk [5002] 3. Silk waste [5003] 5% : 1. Silk yarn… Read More »

Category: GST

GST Rates Chapter 31 Fertilisers

GST Rates Chapter 31 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 31 FERTILISERS GST RATES 1 [Nil: 3101 Organic manure, other than put up in unit container and bearing a brand name.] 5% : 3101 Organic manure… Read More »

Category: GST

GST Rates Chapter 30 Pharmaceutical Products

GST Rates Chapter 30 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 30 : PHARMACEUTICAL PRODUCTS   GST RATES Nil : 1. Human Blood and its components : 3002. 2. All types of contraceptives : 3006 5% :… Read More »

Category: GST

GST Rates Chapter 29 Organic Chemicals

GST Rates Chapter 29 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 29 : ORGANIC CHEMICALS GST RATES 12% : 1. Gibberellic acid. 2. 1 [(i) Menthol and menthol crystals, (ii) Peppermint (Mentha Oil), (iii) Fractionated/de-terpenated mentha oil… Read More »

Category: GST

GST Rates Chapter 26 Ores, Slag & Ash

GST Rates Chapter 26 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 26 : ORES, SLAG AND ASH GST RATES 5% : All ores and concentrates : 2601 to 2617 1. 2601 Iron ores and concentrates, including roasted… Read More »

Category: GST

GST Rates Chapter 24 Tobacco & Manufactured Tobacco Substitutes

GST Rates Chapter 24 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 24 : TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES GST RATES 5% : 1. Tobacco leaves [under reverse charge] 28% : 1. All goods not specified elsewhere, other… Read More »

Category: GST

GST Rates Chapter 22 Beverages, Spirits and Vinegar

GST Rates Chapter 22 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 22: BEVERAGES, SPIRITS AND VINEGAR GST RATES   Nil : 1. Water [other than aerated, mineral, purified, distilled, medicinal, ionic, battery, de-mineralized and water sold in… Read More »

Category: GST

GST Rates Chapter 21 Miscellaneous Edible Preparations

GST Rates Chapter 21 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 21: MISCELLANEOUS EDIBLE PREPARATIONS GST RATES   Nil : 1. Prasadam : 2106 supplied by religious places like temples, mosques, churches, gurudwaras, dargahs, etc. 5% :… Read More »

Category: GST

GST Rates Chapter 19 Preparations of Cereals, Flour, Starchor Milk; Pastrycooks’ Products

GST Rates Chapter 19 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 19 : PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS’ PRODUCTS GST RATES   Nil : 1. Puffed rice, commonly known as Muri, flattened or beaten… Read More »

GST Rates Chapter 18 Cocoa and Cocoa Preparations

GST Rates Chapter 18 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 18 : COCOA AND COCOA PREPARATIONS GST RATES   5% : 1. Cocoa beans whole or broken, raw or roasted : 1801 2. Cocoa shells, husks,… Read More »

Category: GST

GST Rates Chapter 15 Animal or Vegetable Fats & Oils and their Cleavage Products ; Prepared Edible Fats ; Animal or Vegetable Waxes

GST Rates Chapter 15 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 15 : ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES GST RATES   5% : Vegetable fats… Read More »

GST Rates Chapter 14 Vegetable Plaiting Materials ; Vegetable Products Not Elsewhere Specified or Included

GST Rates Chapter 14 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 14 : VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED GST RATES   Nil : 1. Betel leaves [14049040] 5% : All goods not… Read More »

GST Rates Chapter 13 Lac ; Gums , Resins & Other Vegetable Saps & Extracts

GST Rates Chapter 13 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 13 : LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS GST RATES   Nil : 1. Lac and Shellac [1301] 5% : 1. 1301 Natural… Read More »

GST Rates Chapter 12 Oil Seeds & Oleaginous Fruits ; Miscellaneous Grains , Seeds & Fruit ; Industrial or Medicinal Plants ; Straw & Fodder

GST Rates Chapter 12 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 12 : OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER GST RATES   Nil : All goods… Read More »

GST Rates Chapter 11 Products of Milling Industry ; Malt ; Starches ; Inulin ; Wheat Gluten

GST Rates Chapter 11 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 11 : PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN GST RATES   Nil : 1. Flour : 1101, 1102, 1105, 1106 Aata, maida,… Read More »

GST Rates Chapter 10 Cereals

GST Rates Chapter 10 Cereals [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 10 : CEREALS GST RATES Nil : All goods [other than those put up in unit container and bearing a registered brand name]. 1. 1001… Read More »

GST Rates Chapter 9 Coffee, Tea, Mate & Spices

GST Rates Chapter 9 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 9 – COFFEE, TEA, MATE AND SPICES GST RATES Nil : 1. All goods of seed quality 2. 0901 Coffee beans, not roasted. 3. Unprocessed green… Read More »

GST Rates Chapter 8 Edible Fruit & Nuts; Peel of Citrus Fruit or Melons

GST Rates Chapter 8 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 8 – EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS GST RATES Nil : Fresh fruits other than in frozen state or preserved 1.… Read More »

GST Rates Chapter 7 – Edible Vegetables & Certain Roots & Tubers

GST Rates Chapter 7 [ As per discussions in GST Council Meeting held on 18th may 2017, 3rd June 2017, 11th June 2017 and 18th June 2017 ] CHAPTER 7 – EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS GST RATES Nil : Fresh vegetables, roots and tubers other than those in frozen or preserved state… Read More »