Hi,
We have multiple product & on Row line different GST Rate wise Products.
Suppose RM0001 under 5% GST, RM0002 under 12% GST, RM003 under 18% GST,
RM004 Under 28% GST.
Freight Total Cost X amt. What should GST Rtae apply on Invoice.

Please Advice.

We are in the process of Cancelling registration of 1 of our client, who was migrated from MVAT regim to GST. While cancelling the registration we have to state the reasons for Cancellation. In this case the reason for cancellation is Turnover below prescribed limit of Rs. 20,00,000/-. In this will it be sufficient if we state reason as Turnover below prescribed limit, or we have to state anything else, Please share.your view.

This is regarding the Cenvat Credit on goods worth Rs 5 lacs pertaining to the period 01-07-2016 to 30-06-2017 were left to be availed and was also missed out in the ER-1 return for June 2017. All the invoices of supplier are with us. The same were posted in books of accounts on 30.06.2017 or prior to appointed day and not after 01.07.2017.. Similarly in the case of Service Tax, Credit worth Rs 5 Lacs is left out i.e. we have not claimed the same in either ST-3 Return or ER-1 return for June 2017 for the services received during the period 01.07.2016 to 30.06.2017. The query is - Can we now claim the same in TRAN-1 Return being filed under GST ? or ER1 required to revise ?

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F. No. 354/263/2017-TRU Government of India Ministry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of printing contracts Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R). 2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services. ular No. 11 / 11/2017GST paper In case of supply of etc . falling under C hapter 48 printed envelopes, letter cards, or rinted boxes, tissues, napkins, wall 49, printed with design, logo etc. supplied by the recipient of goods but made using physical inputs including paper supply is that of goods supply ] and the belonging to the printer, predominant supply of printing of the content [ supplied by the recipient of is ancillary to the principal supply of goods and therefore such supplies would constitute supply of goods falling under respective headings of C 4. Difficulty if any, in the implementation of the Board. Hindi version would follow. hapter 48 or 49 of the Custo ms Tariff. the circular should be brought to the notice of Yours Faithfully, Rachna Technical Officer (TRU) Email: rachna.irs@gov.inMinistry of Finance Department of Revenue Tax research Unit **** North Block, New Delhi 20th October 2017 To, The Principal Chief Commissioners/Chief Commissioners/ Principal Commissioners/ Commissioner of Central Tax (All) / The Principal Director Generals/ Director Generals (All) Madam/Sir, Subject: Clarification on taxability of printing contracts Requests have been received to clarify whether supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc., printed with design, logo, name, address or other contents supplied by the recipient of such supplies, would constitute supply of goods falling under Chapter 48 or 49 of the First Schedule to the Customs Tariff Act, 1975 (51of 1975) or supply of services falling under heading 9989 of the scheme of classification of services annexed to notification No. 11/2017-CT(R). 2. In the above context, it is clarified that supply of books, pamphlets, brochures, envelopes, annual reports, leaflets, cartons, boxes etc. printed with logo, design, name, address or other contents supplied by the recipient of such printed goods, are composite supplies and the question, whether such supplies constitute supply of goods or services would be determined on the basis of what constitutes the principal supply. 3. Principal supply has been defined in Section 2(90) of the Central Goods and Services Tax Act as supply of goods or services which constitutes the predominant element of a composite supply and to which any other supply forming part of that composite supply is ancillary. 4. In the case of printing of books, pamphlets, brochures, annual reports, and the like, where only content is supplied by the publisher or the person who owns the usage rights to the intangible inputs while the physical inputs including paper used for printing belong to the printer, supply of printing [of the content supplied by the recipient of supply] is the principal supply and therefore such supplies would constitute supply of service falling under heading 9989 of the scheme of classification of services.

whether the notification for extension of TDS TCS till 31.3.18 under GST issued? As discussed in 22nd council meeting on 6th oct, 2017. If yes, please share the same.

If transporter from Meerut (unregistered) supplied goods to Punjab. Then which tax applicable for buyer on transportation charges : IGST OR CGST+SGST ?

Should GST be charged on debit notes raised (for reimbursement) to one shareholder of the company for the expenses (electricity,office cleaning charges etc.) incurred wholly by another shareholder ? Assuming both the shareholders are directors of the company ?

what's Table 6A of form GSTR1?

Dear friends, Good Evening. I am trying to fill GST CMP 03 v1 form under GST portal regarding intimation of stock as on appointed date. In the excel template, date format is given like dd/mm/yyyy. When I use this date format, it's automatically converted in dd-mm-yyyyy format and file became valifate and ready to upload.When I perform final upload procedure, message showing like this "date format should dd/mm/yyyy. Please guide what may be the solution. Thanks

If assessee principal place of business( Head office) is allahabad and Factory is located in noida( Additional place of business). Can we take Approval of letter of undertaking For export from noida jurisdiction or we have to go Allahbad jurisdiction.