Category: GST

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Supply of electrical accessories to space center not entitled to exemption

  • Specified goods supplied to Public Funded research institutions covered by Notification 45/2017 dated 14-11-2017 like SRI HARI KOTA Space Centre are exempt.
  • Exemption is provided only for

a)Scientific and technical instruments, apparatus, equipments (including computers‘

b)Accessories, parts, consumables, and live animals ( experimental purpose)

c)computer software

d)Prototype

Supply of electrical accessories to ‘Space center’ are not specified goods and hence exemption is not available

[C R Enterprises [2018] 94 taxmann.com 87 (AAR- ANDHRA PRADESH) 10-05-2018]

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Whether e way bill is applicable for intra state movement of goods on Job Work in the state of Punjab from Ist February 2018?

  1. Section 138(14)(d) of Punjab GST Rules, states that no e-way bill is required to be generated in respect of movement of such goods and within such areas in a State and for values exceeding such amount as the Commissioner of State Tax, in consultation with the Chief Commissioner of Central Tax, may notify.
  2. As per Rule 138(1), movement can be

a) In relation to supply or

b) For reason other than supply

Continue reading “Whether e way bill is applicable for intra state movement of goods on Job Work in the state of Punjab from Ist February 2018?”

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Deemed Exports declared u/s 147 of CGST by Notification 48/2017 dated 18-10-2017

Deemed Exports declared u/s 147 of CGST by Notification 48/2017 dated 18-10-2017

  • Supply of goods by a registered person against Advance Authorisation
  • Supply of capital goods by a registered person against Export Promotion Capital Goods Authorization.
  • Supply of goods by a registered person to Export Oriented Unit
  • Supply of gold by a bank or Public Sector Undertaking specified in the notification No. 50/2017-Customs, dated the 30th June, 2017 (as amended) against Advance Authorisation.

Further as per Notification 47/2017-CT dated 18-10-2017, substituting the 3rd proviso to Rule 89,  application for refund in deemed exports can be filed by :

(a) the recipient of deemed export supplies; or

(b) the supplier of deemed export supplies in cases where the recipient does not avail of input tax credit on such supplies and furnishes an undertaking to the effect that the supplier may claim the refund”;

As per old rule application for refund could be filed by recipient only in case of deemed exports.