Ministry of Finance
Clarification on issue of GST rate on alcohol based hand sanitizers

15 JULY 2020

The issue of GST rate on alcohol based hand sanitizers has been reported in few sections of media.

It is stated that hand sanitizers attract GST at the rate of 18%. Sanitizers are disinfectants like soaps, anti-bacterial liquids, dettol etc which all attract duty standard rate of 18% under the GST regime.

It is further clarified that inputs for manufacture of hand sanitizers are chemicals packing material, input services, which also attract a GST rate of 18%. Reducing the GST rate on sanitizers and other similar items would lead to an inverted duty structure and put the domestic manufacturers at disadvantage vis-a-vis importers. Lower GST rates help imports by making them cheaper. This is against the nation’s policy on Atmanirbhar Bharat. Consumers would also eventually not benefit from the lower GST rate if domestic manufacturing suffers on account of inverted duty structure.

Also check: Minutes of the meeting with Staff Side, National Council – NCJCM

Source: PIB

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GST Revenue collection for April, 2019 recorded highest collection since GST implementation

Posted On: 01 MAY 2019 3:09PM by PIB Delhi

The total gross GST revenue collected in the month of April, 2019 is Rs 1,13,865 crore of which CGST is Rs 21,163 crore, SGST is Rs 28,801 crore, IGST is Rs 54,733 crore (including Rs 23,289 crore collected on imports) and Cess is Rs 9,168 crore (including Rs 1,053 crore collected on imports). The total number of GSTR 3B Returns filed for the month of March up to 30th April, 2019 is 72.13 lakh.

The government has settled Rs 20,370 crore to CGST and Rs 15,975 crore to SGST from IGST as regular settlement. Further, Rs 12,000 crore has been settled from the balance IGST available with the Centre on provisional basis in the ratio of 50:50 between Centre and States. The total revenue earned by Central Government and the State Governments after regular and provisional settlement in the month of April, 2019 is Rs 47,533 crore for CGST and Rs 50,776 crore for the SGST.

The revenue in April, 2018 was Rs 1,03,459 crore and the revenue during April, 2019 is a growth of 10.05% over the revenue in the same month last year. The revenue in April, 2019 is 16.05% higher than the monthly average of GST revenue in FY 2018-19 (Rs 98,114 crore).

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Posted On: 16 APR 2019

The National Academy of Customs, Indirect Taxes and Narcotics (NACIN) has been authorized to conduct an examination for confirmation of enrollment of Goods and Services Tax Practitioners (GSTPs) in terms of the sub-rule (3) of Rule 83 of the Central Goods and Services Tax Rules, 2017, vide Notification No. 24/2018-Central Tax dated 28.5.2018.

The GSTPs enrolled on the GST Network under sub-rule (2) of Rule 83 and covered by clause (b) of sub-rule (1) of Rule 83, i.e. those meeting the eligibility criteria of having enrolled as sales tax practitioners or tax return preparer under the existing law for a period not less than five years, are required to pass the said examination before 31.12.2019 in terms of Notification no. 03/2019-Central Tax dated 29.01.2019. Two such examinations for such GSTPs have already been conducted on 31.10.2018 and 17.12.2018. The next examination for them shall be conducted on 14.06.2019 from 1100 hrs to 1330 hrs at designated examination centers across India.

It will be a Computer Based Examination. The Registration for the exam can be done by the eligible GSTPs on a Registration Portal, link of which will be provided on NACIN and CBIC websites. The Registration Portal for exam scheduled on 14.06.2019 will be activated on 21st May, 2019 and will remain open up to 4th June, 2019. For convenience of candidates, a help desk will also be set up, details of which will be made available on the registration portal. The applicants are required to make online payment of examination fee of Rs. 500/- at the time of registration for this exam.

Pattern and Syllabus of the Examination

PAPER: GST Law & Procedures:

Time allowed: 2 hours and 30 minutes

Number of Multiple Choice Questions: 100

Language of Questions: English and Hindi

Maximum marks: 200

Qualifying marks: 100

No negative marking

Syllabus:

1. Central Goods and Services Tax Act, 2017
2. Integrated Goods and Services Tax Act, 2017
3. State Goods and Services Tax Acts, 2017
4. Union Territory Goods and Services Tax Act, 2017
5. Goods and Services Tax (Compensation to States) Act, 2017
6. Central Goods and Services Tax Rules, 2017
7. Integrated Goods and Services Tax Rules, 2017
8. All State Goods and Services Tax Rules, 2017
9. Notifications, Circulars and orders issued from time to time

Note: As GST Law and Procedures are still evolving, the various items of the above syllabus will be considered as on 1.4.2019 for the purpose of this Examination.

PIB

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Effective tax rate on complex, building, flat etc.

08 DEC 2018

It is brought to the notice of buyers of constructed property that there is no GST on sale of complex/ building and ready to move-in flats where sale takes place after issue of completion certificate by the competent authority. GST is applicable on sale of under construction property or ready to move-in flats where completion certificate has not been issued at the time of sale.

Effective rate of tax and credit available to the builders for payment of tax are summarized in the table for pre-GST and GST regime.

Housing projects in the affordable segment such as Jawaharlal Nehru National Urban Renewal Mission, Rajiv Awas Yojana, Pradhan Mantri Awas Yojana or any other housing scheme of State Government etc., attract GST of 8%. For such projects, after offsetting input tax credit, the builder or developer in most cases will not be required to pay GST in cash as the builder would have enough ITC in his books of account to pay the output GST.

For projects other than affordable segment, it is expected that the cost of the complex/ buildings/ flats would not have gone up due to implementation of GST. Builders are also required to pass on the benefits of lower tax burden to the buyers of property by way of reduced prices/ installments, where effective tax rate has been down.

PIB

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28 NOV 2018

In view of the disturbances caused to daily life by Cyclone Titli in the district of Srikakulam, Andhra Pradesh, and by Cyclone Gaza in eleven districts of Tamil Nadu viz., Cuddalore, Thiruvarur, Puddukottai, Dindigul, Nagapatinam, Theni, Thanjavur, Sivagangai, Tiruchirappalli, Karur and Ramanathapuram, the competent authority has decided to extend the due dates for filing various GST returns as detailed below:

2. The relevant notifications for the same will be issued shortly.

PIB

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No let-up in sanction of GST Refunds

08 NOV 2018

There are concerns being raised about growing pendency of GST Refunds. Exporters arereassured that there is no le-tup in the sanction of GST refunds. The disposal rate is consistently improving month-on-month. As on 31st October, 2018, total GST refunds to the tune of Rs 82,775 crore have been disposed by Central Board of Indirect Taxes and Customs (CBIC) and the State authorities out of the total refund claims of Rs 88,175 crore received so far. Thus, the disposal rate of 93.8 % has been achieved as on 31.10.2018. The pending GST refund claims amounting to Rs. 5,400crore are being expeditiously processed so as to provide relief to eligible exporters. Refund claims without any deficiency are being cleared expeditiously.

In case of IGST refunds, about 93.27 % (Rs 42,935 crore) of the total IGST refund claims (Rs. 46,032 crore) transmitted to Customs from GSTN as on 31st October, 2018 have already been disposed. The remaining claims amounting to Rs.3,096crore are held-up on account of various deficiencies which have been communicated to exporters for remedial action.

In the case of RFD-01A (ITC Refund) claims, out of the total refund claims of Rs. 42,145 crorethe pendency as on 31st October, 2018 is Rs 159 Crore with the Centre and Rs 2,146 crore with the States. Provisional/Final Order has been issued in case of refunds amounting to Rs. 34,602 Crore. In claims amounting to Rs. 5,239Crore, deficiency memos have been issued by respective GST authorities.

Efforts are being made continuously to clear all the pending refund claims, where ever requisite information is provided and found eligible. Co-operation of the exporter community is solicited to ensure that they respond to the deficiency memos and errors communicated by Centre and State GST as well as Customs Authorities and also exercise due diligence while filing GSTR 1 and GSTR 3B returns as well as Shipping Bills.

PIB

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No. 03(13)/2018-E.II(A)
Government of India
Ministry of Finance
Department of Expenditure

North Block, New Delhi
Dated: 22nd October, 2018

OFFICE MEMORANDUM

Subject : Instructions for the purchase of laptops/notebooks and similar devices for eligible officers – Clarification regarding admissibility of Taxes/GST on the price ceiling.

The undersigned is directed to inform that references have been received in this Department seeking clarification regarding admissibility of Taxes/GST on the prescribed price ceiling of Rs. 80,000 as mentioned in Para 2(i) this Department’s O.M. No 08(34)/2017-E.II(A) dated 20th February, 2018 on the above subject.

2. The matter has been considered in this Department. Since taxes are statutory in nature and are bound to change from time to time, it is clarified that the price ceiling of Rs. 80,000/- for the purchase of laptops/ notebooks and similar devices for eligible officers under the provisions of this Ministry’s OM dtd. 20th February 2018 is exclusive of taxes.

3. This is issued with the approval of Secretary (Expenditure).

H. Atheli
(Director)

Source: DoE

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GST Council met 30 times, took 918 decisions since its Constitution;

96% of decisions already been implemented through 294 Notifications

28 OCT 2018

Till date, the Goods and Services Tax ( GST ) Council  has taken 918 decisions related to GST laws, rules, rates, compensation and taxation threshold etc. More than 96% of the decisions have already been implemented through 294 Notifications issued by the Central Government and the remaining are under various stages of implementation. Almost equal number of corresponding SGST Notifications have been issued by each State.

The GST Council Members under the Chairpersonship of  the Union Finance Minister have spent long hours discussing the broad contours as well as the nitty gritty of the new GST regime in a harmonious and collaborative spirit. Till now, 30 GST Council Meetings have taken place. Detailed Agenda Notes were prepared before every GST Council Meeting and discussed in the preparatory Officer’s Meeting to enable the Council Members to fully appreciate the issues under consideration. The Detailed Agenda Notes for the 30 GST Council Meetings ran into 4730 pages. The discussions in the GST Council were very detailed, reflecting the collective wisdom of the Council and this has been captured exhaustively in the Minutes of the 30 Council Meetings running into 1394 pages.

The GST Council was constituted on 15th September 2016 under Article 279A of the Constitution. It consists of the Union Finance Minister (Chairperson), Union Minister of State in charge of the Revenue or Finance and the Minister in charge of Finance or Taxation or any other Minister nominated by each State Government. Union Revenue Secretary is the ex-officio Secretary to the GST Council. The working of GST Council has ushered in a New Phase of Cooperative Federalism where the Central and the State Governments work together to take collective decisions on all issues relating to Indirect Tax regime of the country.

PIB

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No. 19030/2/2017.E.IV

Government of India
Ministry of Finance
Department of Expenditure

New Delhi, the 29th June,2018

Office Memorandum

Sub: Reimbursement of Taxes/GST on the prescribed entitlement of Hotel accommodation/Guest House to Central Govt. employees – reg.

Various references have been received in this Department seeking clarification regarding admissibility of Taxes/GST on the prescribed entitlement of Hotel accommodation/Guest House as mentioned in Para 2E(i) of the annexure to this Department’s OM No. 19030/1/2017-E.IV dated 13.07.2017.

2. The matter has been considered in this Department and it is clarified that the entitlement prescribed in r/o Hotel accommodation/Guest House as mentioned in Para 2E(i) of above mentioned 0M, is exclusive of all Taxes/GST and these Taxes/GST shall be reimbursed to the Govt. employee over and above the prescribed entitlement. Further, reimbursement of GST shall be calculated on the actual charges paid by the Central Govt. employee within his/her prescribed entitlement,

3. This is issued with the approval of Competent Authority.

S/d,
(Nirmala Dev)
Deputy Secretary to the Government of India

Source: DoE

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Retirement age?

Our country has replaced its numerous Union and state taxes with the Goods and Services Tax (GST), designed to unify the country into a single market. In other words, we may call, the GST brought ‘one nation one tax‘ regime in India.

Prime Minister Narendra Modi wants simultaneous elections to Lok Sabha and all state assemblies, under the banner of ‘one nation one election’ citing reasons of massive expenditure; diversion of security and civil staff from primary duties; impact on governance due to the model code of conduct and disruption to normal public life.

Prime Minister Narendra Modi’s pitch for ‘one nation one election’ has been backed by the opposition parties especially Samajwadi Party Chief Akhilesh Yadav.

However, The Election Commission (EC) has suggested “one year one election” as an alternative to Modi’s pitch for “one nation one election”.

So,’one nation one retirement age’: Why not government employees? Why not now?

The retirement age is different for different states. The retirement age of government employees of Telangana, Tamil Nadu, Goa, Arunachal pradesh, Maharastra, Jammu and Kashmir, Mizoram, Manipur, Punjab, Himachal Pradesh, Haryana and Jharkhand is 58 years.

About the rest of states except Madhya Pradesh and Chhattisgarh- government employees retire at 60, but existing Kerala government employees who have to retire on completion of 56 years, as the increase in the superannuation age 60, is cover only new comers, who joined service from the fiscal 2014-15.

The Central government had already raised the retirement age to 60 years in 1998.

However, Madhya Pradesh government has recently been increased the retirement age to 62 years from 60 for its employees and Chhattisgarh government already increased the retirement age to 62 years from 60 for its employees in 2013.

The World Economic Forum said that retirement age must rise as lifespans increase.

The Forum also said that employees should continue working until 70 in nations such as Australia, Canada, China, India, Japan, Netherlands, United Kingdom and United States.

A parliamentary committee of India in 2014 also recommended that retirement age should be increased from 60 years to 65 years, citing the increase in ageing population and their productivity.

While aging populations and longer lifespans have forced to raise retirement ages but the retirement comes India quite early, when government employees are required to hang up their boots.

According to ‘one nation one tax’ and ‘one nation one election’, the central and state governments will require to implement ‘one nation one retirement age’ for central and state government employees.

“So, the central government is seriously thinking of enhancing the retirement age of the its employees to 62 to cover the cost of ageing population and existing employees productivity,” a government official told

“Keeping in mind the national balance if the central government increases retirement age to 62 years, then states should also do the same,” he added.

TST

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