Urget'''''urgent' very urgent

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

15 December 2018 Dear Experts,
A client of mine who has not deposit tax under RCM on freight since the freight amount was below 750/- hence we have not ask the client to deposit the tax under RCM. Now the client has received the summon u/s 70 of CGST act. 2017. However I was present before assessing officer. He said in GST law where it is written that No tax is payable on freight under RCM if freight amount is below 750/- therefore all the members are required to please provide me the relevant reference for the same on urgent basis.

Thanks
ASAP

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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15 December 2018 No tax is payable on freight under RCM if freight amount is below 750/-

Exemption of 750/1500 is also available under GST (SAC code 9967 @ 0%.).
Notification No. 9/2017-Integrated Tax (Rate)

Querist : Anonymous

Querist : Anonymous (Querist)

16 December 2018 Ok. Sir this notification is pertain to integrated tax whether the exemption will be available even for intra-state transaction I.e. CGST & SGST

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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16 December 2018 Yes it's available for intra state also.

Querist : Anonymous

Querist : Anonymous (Querist)

16 December 2018 Sir pls clarify my one general query :- whether state government is bound to follow the centre govt regulation in respect of GST. Because the state is also empowered to amend the law for their state like commissioner rank officer. With respect to my above query pertain to freight these exemption notification is issued by central govt not state govt. In case assessment officer of state denied to accept this notification for intra-state transaction I.e. SGST stating that state has not issue any notification by way of exemption in freight. In that case whether in GST law somewhere it is written that state are bound to follow the central govt regulations if state has not issue any notification & circular for the same. If any reference, case law, anything

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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18 December 2018 Yes they are bound to follow. Such exemption available with states.

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