कुछ सामग्रियों पर GST की दर :-

GST RATES FOR GOODS:-

कुछ सामग्रियों  पर GST की दर :-

जैसा की हम लोग जानते है GST के आते ही उत्पाद शुल्क, VAT , एन्ट्री टैक्स, ओक्ट्रय,सर्विस टैक्स इत्यादि ख़त्म होजायेगा इन सभी के जगह एक ही टैक्स होगा GST परन्तु इसमें शामिल नहीं है इलेक्ट्रिसिटी टैक्स 

विक्रेता क्रय पर भुगतान किये गये GST का इनपुट क्रेडिट प्राप्त कर सकता है 

1 जुलाई 2017 से GST लागु होते ही निचे दी गयी सामग्रियों पर GST काउन्सिल द्वारा निर्धारित दर इस प्रकार है i

RATE - NIL :- 

पशु धन (Live animal), दूध (Milk), मख्खन दूध (butter milk), लस्सी (lassi), दही (curd), ताजी सव्जियाँ (Fresh vegetables), ताजा फल  (Fresh fruits(other than in frozen state)), अनाज (Cereals) (जो पंजीकृत ब्रांड न हो), आटा (Flour), मैदा, बेसन (जो पंजीकृत ब्रांड न हो), पापर  और  ब्रेड (branded or not), प्रसादम जो धार्मिक स्थानों द्वारा निर्गमित किया जाता है, नारियल का पाउडर (Coconut powder), पानी (Water) [other than aerated mineral purified distilled),Common Salt, इन्सान का खून (Human blood), जैविक खाद, कुमकुम (Kumkum), सिंदूर (sindur), बिंदी (bindi), अलता    Clinical waste, प्लास्टिक  चुरियाँ (Plastic bangles), प्रिंटेड किताबें (Printed books), यात्री बैग (Passenger bags). 

RATE - 5%:- 

Yogurt, Fresh fruits in frozen state, Coffee, tea, Vegetable fats and oils, Khandsari sugar, Pizza bread, seviyan, Rusks, Tobacco leaves, Salt other than common salt, Ores and concentrates (e.g. Iron, copper, nickle, cobalt etc.), Handmade safety matches, Vaccines, Brochures, leaflets, Broomsticks and Muddhas.

RATE -12%:- 

Live horses, Frozen meat in unit containers, Butter, ghee and cheese, Dry fruits, Fruit Juice, fruit juice based drinks, Ice and snow, Marble block, granite block, Iodine, Candles, photographic plates and films for x ray for medical use, Tractors, bicycles, Children’s picture, drawing or colouring books, Fertilizers, fountain pen ink, ball pen ink, Tooth powder, aggarbati, Feeding bottles, Umbrella, Utensils, Tables or kitchen or other household articles, Telephones for cellular networks, Sports goods.

RATE 18%:- 

Refined sugar, Pasta, corn flakes, pastries and cakes, Instant tea, tea aroma, Sauces, Soups, Ice cream, Sharbat, Supari, Ethyl alcohol, Vinegar, Hair oil, Soap, Insecticides, rodenticides, herbicides Electric motors and generators, Electronic Toys like tricycles, scooters.

RATE -28%:- 

Molasses, Chewing gum, bubble gum and white chocolate, Custard powder, Pan masala, Aerated waters, Marble and granite other than block, Perfumes, beauty or make-up preparations, shampoo, hair cream, Tooth paste, Fireworks, Cars

0% GST Rates Items –*
गेहूं, चावल, दूसरे अनाज, आटा, मैदा, बेसन, चूड़ा, मूड़ी (मुरमुरे), खोई, ब्रेड, गुड़, दूध, दही, लस्सी, खुला पनीर, अंडे, मीट-मछली, शहद, ताजी फल-सब्जियां, प्रसाद, नमक, सेंधा/काला नमक, कुमकुम, बिंदी, सिंदूर, चूड़ियां, पान के पत्ते, गर्भनिरोधक, स्टांप पेपर, कोर्ट के कागजात, डाक विभाग के पोस्टकार्ड/लिफाफे, किताबें, स्लेट-पेंसिल, चॉक, समाचार पत्र-पत्रिकाएं, मैप, एटलस, ग्लोब, हैंडलूम, मिट्टी के बर्तन, खेती में इस्तेमाल होने वाले औजार, बीज, बिना ब्रांड के ऑर्गेनिक खाद, सभी तरह के गर्भनिरोधक, ब्लड, सुनने की मशीन।
*5% GST Rates Items –*
ब्रांडेड अनाज, ब्रांडेड आटा, ब्रांडेड शहद, चीनी, चाय, कॉफी, मिठाइयां, *खाद्य तेल,* स्किम्ड मिल्क पाउडर, बच्चों के मिल्क फूड, रस्क, पिज्जा ब्रेड, टोस्ट ब्रेड, पेस्ट्री मिक्स, प्रोसेस्ड/फ्रोजन फल-सब्जियां, पैकिंग वाला पनीर, ड्राई फिश, न्यूजप्रिंट, ब्रोशर, लीफलेट, राशन का केरोसिन, रसोई गैस, झाडू, क्रीम, *मसाले,* जूस, साबूदाना, जड़ी-बूटी, लौंग, दालचीनी, जायफल, जीवन रक्षक दवाएं, स्टेंट, ब्लड वैक्सीन, हेपेटाइटिस डायग्नोसिस किट, ड्रग फॉर्मूलेशन, क्रच, व्हीलचेयर, ट्रायसाइकिल, लाइफबोट, हैंडपंप और उसके पार्ट्स, सोलर वाटर हीटर, रिन्यूएबल एनर्जी डिवाइस, ईंट, मिट्टी के टाइल्स, साइकिल-रिक्शा के टायर, कोयला, लिग्नाइट, कोक, कोल गैस, सभी ओर (अयस्क) और कंसेंट्रेट, राशन का केरोसिन, रसोई गैस।
*12% GST Rates Items –*
नमकीन, भुजिया, *बटर ऑयल, घी*, मोबाइल फोन, ड्राई फ्रूट, फ्रूट और वेजिटेबल जूस, सोया मिल्क जूस और दूध युक्त ड्रिंक्स, प्रोसेस्ड/फ्रोजन मीट-मछली, अगरबत्ती, कैंडल, आयुर्वेदिक-यूनानी-सिद्धा-होम्यो दवाएं, गॉज, बैंडेज, प्लास्टर, ऑर्थोपेडिक उपकरण, टूथ पाउडर, सिलाई मशीन और इसकी सुई, बायो गैस, एक्सरसाइज बुक, क्राफ्ट पेपर, पेपर बॉक्स, बच्चों की ड्रॉइंग और कलर बुक, प्रिंटेड कार्ड, चश्मे का लेंस, पेंसिल शार्पनर, छुरी, कॉयर मैट्रेस, एलईडी लाइट, किचन और टॉयलेट के सेरेमिक आइटम, स्टील, तांबे और एल्यूमीनियम के बर्तन, इलेक्ट्रिक वाहन, साइकिल और पार्ट्स, खेल के सामान, खिलौने वाली साइकिल, कार और स्कूटर, आर्ट वर्क, मार्बल/ग्रेनाइट ब्लॉक, छाता, वाकिंग स्टिक, फ्लाईएश की ईंटें, कंघी, पेंसिल, क्रेयॉन।
*18% GST Rates Items –*
हेयर ऑयल, साबुन, टूथपेस्ट, कॉर्न फ्लेक्स, पेस्ट्री, केक, जैम-जेली, आइसक्रीम, इंस्टैंट फूड, शुगर कन्फेक्शनरी, फूड मिक्स, सॉफ्ट ड्रिंक्स कंसेंट्रेट, डायबेटिक फूड, निकोटिन गम, मिनरल वॉटर, हेयर ऑयल, साबुन, टूथपेस्ट, कॉयर मैट्रेस, कॉटन पिलो, रजिस्टर, अकाउंट बुक, नोटबुक, इरेजर, फाउंटेन पेन, नैपकिन, टिश्यू पेपर, टॉयलेट पेपर, कैमरा, स्पीकर, प्लास्टिक प्रोडक्ट, हेलमेट, कैन, पाइप, शीट, कीटनाशक, रिफ्रैक्टरी सीमेंट, बायोडीजल, प्लास्टिक के ट्यूब, पाइप और घरेलू सामान, सेरेमिक-पोर्सिलेन-चाइना से बनी घरेलू चीजें, कांच की बोतल-जार-बर्तन, स्टील के ट-बार-एंगल-ट्यूब-पाइप-नट-बोल्ट, एलपीजी स्टोव, इलेक्ट्रिक मोटर और जेनरेटर, ऑप्टिकल फाइबर, चश्मे का फ्रेम, गॉगल्स, विकलांगों की कार।
*28% GST Rates Items –*
कस्टर्ड पाउडर, इंस्टैंट कॉफी, चॉकलेट, परफ्यूम, शैंपू, ब्यूटी या मेकअप के सामान, डियोड्रेंट, हेयर डाइ/क्रीम, पाउडर, स्किन केयर प्रोडक्ट, सनस्क्रीन लोशन, मैनिक्योर/पैडीक्योर प्रोडक्ट, शेविंग क्रीम, रेजर, आफ्टरशेव, लिक्विड सोप, डिटरजेंट, एल्युमीनियम फ्वायल, टीवी, फ्रिज, वाशिंग मशीन, वैक्यूम क्लीनर, डिश वाशर, इलेक्ट्रिक हीटर, इलेक्ट्रिक हॉट प्लेट, प्रिंटर, फोटो कॉपी और फैक्स मशीन, लेदर प्रोडक्ट, विग, घड़ियां, वीडियो गेम कंसोल, सीमेंट, पेंट-वार्निश, पुट्टी, प्लाई बोर्ड, मार्बल/ग्रेनाइट (ब्लॉक नहीं), प्लास्टर, माइका, स्टील पाइप, टाइल्स और सेरामिक्स प्रोडक्ट, प्लास्टिक की फ्लोर कवरिंग और बाथ फिटिंग्स, कार-बस-ट्रक के ट्यूब-टायर, लैंप, लाइट फिटिंग्स, एल्युमिनियम के डोर-विंडो फ्रेम, इनसुलेटेड वायर-केबल।

GST की नई दर, (GST RATE ON SERVICES)

GST की नई दर 


संभावित तिथि 1 जुलाई 2017 से GST लागू होने को लेकर हुई GST काउन्सिल की बैठक में सेबाओ पर लगने बाले दर का निर्धारण किया गया है I 
इसमें 4 दरें निर्धारित की गयी है 5%, 12%, 18% और 28%


सर्विस पर इनपुट क्रेडिट का लाभ प्राप्त किया जा सकता है


फ्लिपकार्ट जैसी इ-कॉमर्स कम्पनीयों को आपूर्तिकर्ता को भुगतान करते समय 1 प्रतिशत कर की कटौती कर सरकार के पास जमा करना होगा I


इन सेवाओ पर GST की छुट रहेगी I


1.  शिक्षा सेवाएँ
2.  स्वास्थ्य सेवाएँ
3.  गैर-एसी (NON-AC) रेलवे यात्रा सेवा
4.  मैट्रो, लोकल ट्रेन  सेवा
5.  हज सहित धार्मिक यात्रा सेवा
6.  1000 रूपये  दैनिक किराये वाले होटल या लॉज के रूम


5 % की दर इन सेवाओं पर लागु होगा


1. एसी श्रेणी की रेलवे यात्रा
2. एप आधारित ओला, उबर जैसी ट्रांसपोर्ट सेवाएं  (फ़िलहाल 6% लगता है )
3. इकोनॉमी श्रेणी की हबाई यात्रा (विजनेस श्रेणी पर 12%)
4. 50 लाख तक की सालाना कारोबार करने बाले रेस्तरां में खाना
5. अखवारो में विज्ञापन सेवा
6. सामान भेजना (ट्रांसपोर्ट सेवा)


12  % की दर इन सेवाओं पर लागु होगा


1. बिजनेस श्रेणी हबाई यात्रा
2. गैर एसी रेस्तरां
3. 1000 से 2500  रूपये दैनिक किराये बाले होटल रूम


18  % की दर इन सेवाओं पर लागु होगा


1. दूरसंचार सेवाए (मोबाइल, टेलीफोन इत्यादि )
2. वित्तीय सेवाए
3. शराव परोसने वाली रेस्तरां
4. 2500 से 5000 रूपये किराये बाले होटल के रूम

28  % की दर इन सेवाओं पर लागु होगा


1. फाईब स्टार होटलों के रेस्तरां  में खाना
2. जुआ और सट्टा
3. 5000 से अधिक किराये बाले होटल
4. सिनेमा सेवाए (फ़िलहाल इस पर 40-50 %  टैक्स लगता है, हालांकी राज्य इसपर स्तानिये मनोरंजन कर लगा कर राजस्व वसूली कर सकती है )


सोना, बायो डीजल, बीडी, सिगरेट, फुटवियर, टेक्सटाइल की दरो पर कोई फैसला अभी नहीं हुआ है I इनकी डॉ 3 जून को दिल्ली में होने वाली बैठक में तय होगी  

THE GAZETTE OF INDIA : EXTRAORDINARY [PART II—SEC. 3(ii)]

MINISTRY OF FINANCE




(Department of Revenue)

NOTIFICATION


New Delhi, the 11th May, 2017
S.O. 1513 (E).—In exercise of the powers conferred by sub-section (3) of section 139AA of the Income-tax Act, 1961 (43 of 1961), the Central Government hereby notifies that the provisions of section 139AA shall not apply to an individual who does not possess the Aadhaar number or the Enrolment ID and is:-


(i) residing in the States of Assam, Jammu and Kashmir and Meghalaya;

(ii) a non-resident as per the Income-tax Act, 1961;

(iii) of the age of eighty years or more at any time during the previous year;

(iv) not a citizen of India.
2. This notification shall come into force with effect from the 1st day of July, 2017.


[Notification No. 37/2017, F. No. 370133/6/2017-TPL]

ABHISHEK GAUTAM, Under Secy.

Certain Income that are exempt from Income Tax

If you get your income from certain sources that are exempt from income tax your tax liability will be zero.

1) Scholarship or grant received: If you have received any scholarship or grant as a student to meet your education cost, it is totally exempted from tax.

2) Dividend from shares and equity mutual fund: under Section 10 (34) of Income Tax Act any dividend received from an Indian company is not liable to tax, Similarly, dividend income from an equity mutual fund is also exempt from tax. However, if you being an Indian resident have received dividend from a foreign company, it will be taxable. In case the dividend is taxed both in the foreign country and in India, you can claim taxation relief either as per the provisions of Double Taxation Avoidance Agreement (if India has such agreement with that country) or can claim relief as per Section 91, if no such agreement exists.

3) Proceeds received on maturity of life insurance policies: Any sum received under a life insurance policy (including bonus if any) is exempt from tax provided the premium paid to actual capital sum assured does not exceed the prescribed thresholds provided by Income Tax Act.

4) Interest received from government notified bonds: Interest income that you earn from certain bonds notified by government is exempt from tax. Recently, the government allowed certain public sector companies to issue such tax-free bonds to raise money for infrastructure projects. The interest that you will receive on these bonds will be tax-exempt but if you make any gains by selling these bonds on exchange before maturity, you will have to pay tax on the capital gains.

5) Agriculture income: As per Section 10 (1) of Income Tax Act, agriculture income in terms of rent or from any agriculture produce is exempt from tax. However, the agriculture income will have to be added to one's total income for the determination of the income-tax slab of the individual,

6) Share of profit from partnership firm: If you are a partner in a partnership firm, you will not have to pay any tax on your share of profits. "The share of profit is exempt for the individual partner, if received from a partnership firm which has been subjected to tax on the profits at the partnership firm level,

 7) Interest on Non Resident External (NRE) account: "Any interest received by an individual is exempt from tax until such time the individual is a person resident outside India (PROI) as per Foreign Exchange Management Act, 1999 (FEMA)," says (USE Mr or Ms) Parizad of KPMG.

8) Leave Travel concession (LTA): If you receive LTA as part of your salary is exempted from income tax unlike house rent allowance (HRA) against which you can claim deduction. You can claim exemption on the cost of domestic travel incurred under Section 10 (5) of Income Tax Act provided you give the proofs. You can claim LTA twice in a block of four years.

Due date of e filing income tax return for A Y 2016-17 is 31st July 2016. Now extended to 5th August (This is income tax return for financial year 2015-16. Applicable for incomeearned from April 1st 2015 to March31st, 2016). For any advise Feel free to call 9310350503. 9818725642 Ask you query at www.taxqueryindia.com

The last date of filing the ST-3 return for the said period is 25th April, 2015.

Utility for e-filing Service Tax Return (ST-3) for the period October 2014 to March 2015 is now available in both offline and online version. Return can be filed either online or though offline utility by downloading the latest version from http://acesdownload.nic.in/ or from 'DOWNLOADS' Section of ACES website (www.aces.gov.in).

Department has updated utility to incorporate new exemptions and changes in reverse charge mechanism e.g. w.e.f. 1st October, 2014 Service Recipient of Rent-a-Cab Service is liable to pay Service Tax on 50% value under Reverse Charge Mechanism, if applicable.

The last date of filing the ST-3 return for the said period is 25th April, 2015.
 

Form 15CA and 15CB are of a lot importance. We professional atleast have to issue one Form 15CB every day and form 15CA is also to be made by the professional on behalf of the client.

Form 15CA is a Declaration of Remitter and is used as a tool for collecting information in respect of payments which are chargeable to tax in the hands of recipient non-resident. This is starting of an effective Information Processing System which may be utilized by the Income tax Department to independently track the foreign remittances and their nature to determine tax liability. In the modern times, the system for selection of cases into scrutiny have reduced drastically and without scrutiny there was no check to ensure that taxable foreign remittances have been made after deduction of tax or not. Therefore, the remittance channel i.e. Banks have been directed to obtain Form 15CA and 15CB before making any remittance. Authorised Dealers/ Banks are now becoming more vigilant in ensuring that such Forms are received by them before remittance is effected since now as per revised Rule 37BB a duty is casted on them to furnish Form 15CA received from remitter, to an income-tax authority for the purposes of any proceedings under the Income-tax Act and also the revised FEMA Guidelines issued in July’2014 cast duty on the banks to ascertain the Tax Liability in each case of remittance. As per the revised RBI Guidelines, The RBI in this regard will not issue any guidelines with respect to deduction of tax at source on foreign remittances. Therefore the Banks are urging the remitters to provide such Form 15CA and 15CB even in case of Import purchases.  

Here is an attempt to make a comprehensive check list/procedure for effecive furnishing of Form 15CA and 15CB.

REQUIREMENTS FOR MAKING FORM 15CA and 15CB

Step 1: Ascertain whether Form 15CA and CB are actually required to be made.                  

As per Income Tax (Fourteenth Amendment) Rules, 2013, No reporting in Form 15CA and 15CB is to be made in case of the following nature of foreign remittances w.e.f 01.10.2013

SPECIFIED LIST  

Sl.No.	Purpose code as per RBI	Nature of Payment
1	S0001	Indian investment abroad -in equity capital (shares)
2	S0002	Indian investment abroad -in debt securities
3	S0003	Indian investment abroad -in branches and wholly owned subsidiaries
4	S0004	Indian investment abroad -in subsidiaries and associates
5	S0005	Indian investment abroad -in real estate
6	S0011	Loans extended to Non-Residents
7	S0202	Payment- for operating expenses of Indian shipping companies operating abroad.
8	S0208	Operating expenses of Indian Airlines companies operating abroad
9	S0212	Booking of passages abroad -Airlines companies
10	S0301	Remittance towards business travel.
11	S0302	Travel under basic travel quota (BTQ)
12	S0303	Travel for pilgrimage
13	S0304	Travel for medical treatment
14	S0305	Travel for education (including fees, hostel expenses etc.)
15	S0401	Postal services
16	S0501	Construction of projects abroad by Indian companies including import of goods at project site
17	S0602	Freight insurance – relating to import and export of goods
18	S1011	Payments for maintenance of offices abroad
19	S1201	Maintenance of Indian embassies abroad
20	S1 202	Remittances by foreign embassies in India
21	S1301	Remittance by non-residents towards family maintenance and-savings
22	S1302	Remittance towards personal gifts and donations
23	S1303	Remittance towards donations to religious and charitable institutions abroad
24	S1304	Remittance towards grants and donations to other Governments and charitable institutions established by the Governments.
25	S1305	Contributions or donations by the Government to international institutions
26	S1306	Remittance towards payment or refund of taxes.
27	S1501	Refunds or rebates or reduction in invoice value on account of exports
28	S1503	Payments by residents for international bidding”.

Therefore no Form 15CA and 15CB are required in the abovementioned 28 nature of foreign remittances.

Step 2:Once it is ascertained that Form 15CA and 15CB have to be made then one should ascertain the part of Form 15CA to be filled by the assessee, by reading the following extracts of Amended Rule 37BB;                         

Rule 37BB. (1) Any person responsible for paying to a non-resident, not being a company, or to a foreign company, any interest or salary or any other sum chargeable to tax under the provisions of the Act, shall furnish the following, namely:

(i) the information in Part A of Form No.15CA, if the amount of payment does not exceed fifty thousand rupees and the aggregate of such payments made during the financial year does not exceed two lakh fifty thousand rupees;             

(ii) the information in Part B of Form No.15CA for payments other than the payments referred in clause (i)

Step 3:  Information to be required from the client

A Details of Remitter  

1. Name of the Remitter

2. Address of the Remitter

3. PAN of the  Remitter

4. Principal Place of Business of the Remitter

5. E-Mail Address and Phone No. Of Remitter

6. Status of the Remitter (Firm/Company/Other)

B.  Details of Remittee

1. Name and Status of the Remittee

2. Address of the Remittee

3. Country of the Remittee (Country to Which Remittance Is Made)

4. Principal Place of the Business of the Remittee

C.  Details of the Remittance

1. Country to Which Remittance Is Made

2. Currency in Which Remittance Is Made

3. Amount of Remittance in Indian Currency

4. Proposed Date of Remittance

5. Nature of Remittance as Per Agreement (Invoice Copy to Be Asked From Client)

D Bank Details of the Remitter     

1. Name of Bank of the Remitter

2. Name of Branch of the Bank

3.  BSR Code of the Bank

E.  Others 

1. Father’s Name of the Signing Person

2. Designation Of The Signing Person

F      a. Form 10f Duly Filled By the Authorised Person Of The Remittee.

b. Tax Residency Certificate From The Remittee (Tax Registration Of The Country In Which Remittee Is Registered)

c. Certificate That The Remittee Does Not Have Any Permanent Establishment In India. This Is Mandatory If The Income Is A Business Income And Not Chargeable To Tax As Per DTAA If There Is No P.E In India.

This Is Required If Any Benefit Under DTAA Is Taken, Whether By Way Of Lower Rate Of Deduction Of Tax At Source Or No Deduction Of Tax At Source As Per DTAA.     Hope you find the above information relevant and useful in your daily practise.