23

whan QST CoLunciwa notitico and whed is

Coonpositi om
AS PhDioud oy in rticlk 21q6 o th outttu

tton, t h Goolt ano SeviC Ib Council wos

nottficed with efts.ct om 2 th Septermkes 20IG. P

Council tS CompriSecl of Onign FonG Ministe,

thi
th ministe ok Stad ard t h Stote FinonG ootie
Minise c m u m b e u 4 Sholl ma suCoromun

dation to thu oniom and thu Stote, on h tolae-|

dotio
isSuu
a tazus Conus and Suuchags levieol by the
ante, the Stets ansl th locod bodies uhich maybe

SAbsuud undu GST

b c d s and tivias that mou be Subjecttal
to oY exunmpteol o m thu GsST

C)'h vots incluodling o c Yedes toi th bonol og

GST
d) Speciol pypvisi with Uect to t h orth- Easl

t a t s T& E , Hirmache! proclush a d Utana khondjar

e) AnyothA matt selaRng to h ST a s tha

Counc le m ducios.

h e hushold init ot tunoveI belouo which tha

qocols anol SeiviCu may be etenmptto hom qSTi
Composit fon o GST Cotrcil:.
One hak Ch ths o o l n urmkes c Yrokpnr. t

tu
tu Cqcuds crcl SetuiCus t e r Ccrci Sral Cerati

f t tt quiOYLIm ext its mettm c i , l erna

T Ccnct Sholl dituminu tha prrGut in tha

ceonG tturctions 6vey cduciSion C ths

qcoolard SeviCu Vo Council Sholl be takir ota

mattng by o mohity ot not u than to

wnths ct th ueiqnted Vofes otha mumbeu pre-
Sent and uotfra i n aCCorolant with t h i oUciro

Psincipl inamy
a vote ok the anhral qoveAnunt Shol have
aa wtiatag
wtartat o m-thired o th total voes o

ano
b Votus oh oW thu Statt qovur ot tafan
togcthu Shal have a weighto e tuco-thlvols

t h e tota Votes Cast i n that m

 25

12 onat au dikkant tupes o taxu levied orsls

GST
Conaoount dual Modl ok GST

Jrclia has aolersted duuad GST modal eou

ot i u i e i tduual natuu Undu this modsl toa

iS levieol ConauSOuntu T h Gntti a well a s th

Stats ooammon bax iC-SPp JOocls or

qST be levied bu the Cunte Usouwel

SviCus Ov oth
oy h
be Called antcod Gst a r d that t b e evieo
Statts Cweulol be Caled Sgot aST woLdd e Callko

OTqST n union 'Pesitorie oitout leqis lottOU

CasT& SqST /UTGST S be levied o u l takab

intra-Stat SPplies
1GSTGST Mod:
htStat Suppuy ot aoo Swicu Shol)
eSbiecteel inteoott qST Tk 1GST mcol1is
wn'R Contributton o rolia irmthe ield ot VAT.

hA IGST madel enviSagu that ante would

levq 1GST
tshich weuld e CaST fLus SGST on all fte-Stat
Supplu o oods Ov
SviCs Or
both inttt-State
Supplie Oill Pay Tus on Valu cdditiom att
oliustTna availakt Cudit ot \GST,
CGST &SGST
onhis PLuchas. \h
major dvontoqus o GST
Model aa
 2

aMairenan& Oninteoupted TC Chain n

infe SHat traunaCtiom.

ta Or SubStont iod bock-

B No upkiont Paymant ot
t h intoi-Stot Supplies o r 3uCipi-
o o kundt hpr
ent

Claim in Stott Os (TC iS

C) No uund epovtfna )

Uxd up whil Poying thitoz

d Selk-monitov modal

e Modu tokus B s i n to Businan'a well as

B u u i U ts o n u m tansaeti o into aCCHt

leuied om all taxads inra-Stat Supplies

Ta Rottn- Ooingto niqu ndian Socio-e Conorsic

milieu kotu o t s hamey S7 127. 1287. & 28%

have beun aolopta Besicls Soma qoots and

Sevia u exempt aulo Kote foy preciouu mstats|

S an fxaption t o ' o u - tax Shb-uus' ano t h

Sami h s beun i d &t 37..

 2

13 hot a t h laus Supportia tha i g O GST.

thi e kamplu uluA

Splain or

LeY E CoLECTION OF GST

Levy& Collection Lev GBllection evH &Gollectton

S CqST&SqST CGST
L UGST

Lev&Colletion Shall be IS admisruol

Eplainuo by hu Stupective UT}
S CaST&SGST
Chagir Sctfon for levy otIGST
Sec 5 o IGST Act fs the Chaging Section fhot

Outhorised ths leuy ana Collection to Celled

ox.
au intMated oods an Sewia

TGSTs levied onnton Stat Supeles og coddsare

SpeciiCally on intt Stote Suppliesotaoools

Sec5

anSupply ot aCoholic lieuor or umon pnum-

Such Yot ok tat shcull hot exsd 407. Undu th

act ie lGST Act
htra Statt Spplies in UT'S iS [evied OIS A o
OtGST Act
h tor Sholl & 1euiesd On
ho vou duteiminuo
UlS 15 CqsT ACt
 2%

Chagina Section tov levy o IGST

torwaud qSTonn Suppyc e Supplresb

Chagt or ihmptsts into Pe taoluum Cho on unuqisftud
Outuwad Indlo Prtdtucs nud eusonSec
Supplies OYDvISiomy Secs Supplie s C4
Sec 5c) Sec 5(3)
Sec50D
 29

l t is RNR 2

Pat CRNe) iSa Suctwre

Kven Neutrol

Jates etablishud in ordu to moten

diffuu
Cwvunt Kvenu 3 Cosnitiom R u a t i o m uoith
unolu qST eNR Colculatfon has to indu-
Cadl9 c on Gutain qo0ol hauin
oecise or Saus t a t impliCotioms
Subramonian
KNR Kecommundatiorn hom
Commi He:
Indie hod appointd
o

ovenment ot
hodid by Dr Ariond Su bra-
Coritte wrich is
hadSuliamd a ddutalle por
manian Comnmi H Stsuctuuu
aand the t o
alauotion/qk R
on t h tol Shuctwu
Colculatio RNR ard t
RuR iS
with ditunt
ColCuuloteol by th ConmmiHe
RNR ts
PPoaches

Mao Approoc
. Jrolirect Ras unoves opprooch

.Divecd Rost noves appOoch

Ratto tor Dstribtton ci RNR:

Ona o t h bggsf hudle is cciolina thu RNR

dlishribution SotRo amona th Cntral

S th
nol Stat. qovemmint . Aatio hos to incluela|

e t c t s ot t h loss to e orn by dilkun

Staeovesnmans
 Two elifttm Jatios Seucted f
QUamnunts Gantad to Stot rotio O 6o: 4o
Ox t h Aveu otto O 40 <60
5what a t Cattgories ot Goocs & Seitic
owyins qST
hCST tox is teviecl baud on (ven

Neutou Ratt (Rne)-For tha pupo imposing

CST ask in drdia t ocls &SeLiCes au Cota

OviSeol into ou thuy a

D Eumpltol atgori urdus GST in Jrcfiot.
qST arol Ceuneil ord othu CST uth
itte» notttie list ot eumpted qols SuchYTO-
Us au rot kallon undlu Paumant oF GST t a i Ka
authosifies mo modli ty Or a u n o l tu list

|tim to ttm oyaodirg deutma anyitm i

S A r e d by notiticotion to Puslie

2 n t o gocds& SeuiCu dk 4ST in Jndia

eenttal Coteouy o 9OUdl and SeAviCuy s

Chasq
Chaugd veylowe qSTfe funtiol 9ocol &*
Sevicu a t the and SeviC ov nicusy

4nn anol idems Unolu basic impovfeG

3Slarolasd Gooels anel Seuvi Cs far GST in

i

India
A maY Shau o qST taa pouA follA d l y

this Cottgouy Stenolouo qooals arol SeAvi Ces .A

Starcud mat o aST S Chaseod aqatnst t h

qOtols & SewiCu undu this Gtgöy
 3

4Special oools and SeviCu fox GST tounk

uvy
undlu Specia Cateqo o9ooo and SeAViCu

CST ratus wouol be high Preciou mutalu indu

Oirg u u y i t t ok Toos ard SviCu }cll

udlu Specia 0 0 s t Seiuias foqST oto imp

montetion.
 *wwww.e RARRLAN&WAARNSAMARKAWAEA

33
Brieky explain th
important Componants a
Spety Onu uabl Supplies
SnClusiomy in Supply

ony toxalo Supplie shal be levied oi th|

ta urdu aST. '\akatb Supptes inCuud th

fetlorin
businuM
AD Suppay o Considuat iom inCouM ok
usinus (Se c 4C1COS)
O uthuan t
h oltinotfom Stete thot Suppy inclucla
al o Suppy of o o e s or SeviCs or t h

Such as
Sou tsank iboutu fxcha lianM Un

buthuanG Og usríus
In Simplwovols 1 Supplie u d u Section
4Cta) includu
Al oTms Ot Supely
. C c o d s or SeviCu Or bo th,

Con'duat io°
bo a taxab pelson's
r th Oclinay Cous o oUuinuu Or
oY
uthuuana businu
 AAAYEh

Apply UlS acD(a)

Tro Baatt EAchong nto

Sale Cn

lea CA>pes Sec Ios)

Oispos
Tronkat propAt
Act I82
 35

) uhat activites ad includsd tn Supely

tim Supey" Jnclueus:
Undun Section 4. a

o) AN pm ot SuPPyo qOe av

SRwiC Or both uCh os Salu

tranakibatotrchangklianw, THIS 1S SUPPLY

untol Asou Ov
olispoSol macsor
9 Ad to be moc
Ora Conid-
a t i o n by a P o n i n t h CetouA Ok
uthaanG ok busin
bmport o Seuvias or ronsectim
ondlutafun by thu Cknral eanmunt

Stee 0enmint Or anu toCal Au- THIS iS

t h ity in which t h u a u engRo NOT SUPPLY
publiC
tu quenmantan th
notiel by
UCommanolotion O th CGunc

Supply ondu GST CUIS-4Spfly oF Gcodlt Supy

Sect 'on 7 v i d l u thet SuPpu iSa hangactionb

oOsiolLuat lon pets on imth oUNm C

LuthuonC o ousis
EsSentia Chouac teaistics a
Suppy'
Suppy Can be
ot qcOss or SuiCs or 0h
> Supply must be
Comsiduad ion
Supply mu befouthuon of
Suppy mus b
busnes
mccl b a foxab pon
Supplsmut be
toxab Supels
 36

Rriek ugis tration proCs of GST.

A Reqistration Und Sec 22
Sect ion 22 c th CGST Act 2014 Stott thad
eeL Supplies shou *t KimSel ugistuud 6ha
kalls unduu any O th o u aiven o u Situo

A a u a a túsneve i t i a
2 Miaotion c eaisting Pcu
3. SuCCusion Or
tronss
4 Cvolo C Hiah Couit or riaunal.
B Suremauy ot otuus Kkaistratfonb
Pantfalatt_ Rais frotion. im limit
1-6reuy puonwho oreveuysuchstouCoithin 30dlauso)
S fabl tooe qislor union touitady in |tu oote on which
o u d Unolus SEC Ohich hts So lob&|h beComus liab
22 c2
2-Coal faxa |AtHeasl 5daun prior to|
eUon6ra non XUi theConmanGmant
lunt to«ab pSom
Businus.
Single uqistration o l b qhanted ina Stot C'UTun-
esDhovinq ditkunt buusinu veaticols in Stati Cu)

4 peton Luh0 1S Voluntouy Al provisimg this

rot liat to the Suqistration Act Shoall opply fo
q i s f u d UiS 22
Such peUon
OY 24
S. Peson tohasl tuhuthe in o n e o t e d ydistirct
Obtoinsd ov is Statt OY OT or muPeson or th U
uqud toobtai than Stol& ausPo
o
of this Act
odutnan mh
onion xitdy (UD
ugis tsotion Shall
 3
6 For Agishatfon: - PAN is K it d puson who

u u g u d tsoluduct tox UlS SI:

Ta oluclucttorn and Collectiom acdunt nunmken
S aulved ov uStrotton.
fov om Rescnt
DoCununtt y be
u l e o l kox Usation.

+Puom uho isropes kiCu proCu-&ithod Pre jutcliG

o e is to u s t SC Othu actions
eud udu thu pEUson
k i u to obfoùn

gistsation
8.SpeciclisecdoencSnall b anied onigu icuntity
ono Orany nmut aUniam idutitg AJunnboti Sholl b
otua kinoncial
hstrtution2orooni UunnoR
moe
tacuso
antol or ujec {el
notiliedordu undl ok aftti duu Ui{i
Sotion
Supplies
thu Uniesl Nationthanot ites
Setvic nfion
ofhu PeLscn c o o l s Ov
C ct PeUn both
ofitiecl bj the
Com mi SSioneU

1Deunnd Piqisatim St nolkctenCy hau sean

Goomuunicattol to t h applicont uolthin thot pesiod
hin 3UqStKation o UlN Sholl be d a n o c to b

Consioluud a oted
whun to Rigistta
C)
undu 4SIHXtion whun toa Pa o
O Section22 Ondu Compuulsoy kqio

uhin Buusinas h a n Busins

ohun t o | Chentax
Amg uroePayuismg Rts franod ttranskud
1kohold(irit pting 'hiom
iom beCou Ondu Cout
eviou Su CCsion
hdiret 'ba
 33

Ror enttipriSe fULchouol qood kionm Shyom

enttupr Ses T&t qooels c u Supplie on 5liliq: Ram

ente prise PaieLn enC o ,ooGoo- o ach

s on
lolllR-Thi nuoia .
Vas
us'th uased on 3ol1l13
Plan Sspect to
uppy
Sec 81C):'1at nvoia:
Shall be iSSuuud behU Orat thatim
nvoi

Rimoval o ocelso Supply to t h UCipient

Conus t h Supey in votues move mant d OD
|2. Delvesy ok Gucls or matin Oatlabl tho O

ts th ucipient in ony oth o .

As pen t h provisions Stoted oeove thxolloui

h o beun

SSuLsoelivey o Raieb tm o
JnvoiG Cooc yms Supety

I5-1-18
Eoulest ot t
IS--18 O--18 I0--I8 issuu o inoi a
nd Dote ot
ALGipt or umunt
2 ncdna ot To
clun ofh x is fhu kotunelatton Sioru c
anuy faKot ion Systern detcirniri. thu points
poirts d
which tax shoudd be leuied n Simpl worcd irci.
dunG c a dotCninus thu font ot tima
eire
cleuyire
atax andl th Aying thu t a SnciolurG
Ook taox duttunninu t h OCCusnG cthod pcutiGtdeu
eent be Cau ok uhich th ta i leuird on thu evcnt
the
tosab& event

ncidun Delcunmines. Taxoo

To 6vent
So to dutimirs uh a tox w a s leuted on
Pautfauda tyónsoCtion event ) we nead to
ind ths taxab& event

lax ApliCability - IGST Cinteanadeo qcools and

EUICUs
Pac
Plac o Suppy engaluuu
 Suppl and mixid Suppl
2 What s Composi
te o taa opplird
what is t h
CGST Act:
:Sec 2C36) o
Composi k Supplies
SuPeay muany oSuppluy moou
Composife
and:
peuson to a u Cipints
|bya arab
too o m$u toxabb JuPelies a AOcsls
CompDiSes
both, Or Ony COrmboiratto thwu cf
Or Sevius or

Are Nattutally undled cnd Suppliec in Conyuction

SUSUN
O
wi th e a c h othes tn the o r dinauy awU
C u ot uohich 1sa princip Suppuy
his mmians thot ima Composite SuPPy 1 t s
s SeviCu boh cu und led duino to n o t u a
CCusities -ths elumur ina Composi te Supply

lupersunt on th" pripepl Supply

i n c i U Supetymearns tha Suppuy oh qooelsOr
the Prellsnirans eumants
SeiviCu whch onstitutes
fo ushich a n y Supy othu
o a Composite Supply and
Dnnina Paut ak thed Dmposi
k pply s ancilby.
Hocto Deteannins tha taz liabilify o ompositk pe
moTs
AConmosite Suppiy CompaSing ot tuoo or
Spplies 1 0 ok ubhich S principal uppuy Shall 6
treaded Osa Suppy o Such pricipal Suppy
LR 1n t e exampu whuu Con is ivenfov

8eAv iCs it iSa CompoStR SUPP

lomp
Joy ave Cau to mechanic

JoY MAHANIC
Puuntab Punja
 Suppiy Composie Supply CCn Cqoods)+ Ppous
C a C Sevia)
princiPa pey= Repa Ca.
MidSupplies : CSec294 ok CGST Act
mRans :
Mixd Suppl

- Tuoo Oor m d u indiuduel upplies or qooda or

Su
vias or any Comoination thwuot madu in Coniuc
tion uoith ecch o t s by a toxabt peuOn

for a Single Psia Uhuu Such Suupply does not

Constftut oComposite Sppy.
indiviclua Spplies Ot induperctunt oEach
Cthe and uu nof notuually indleal.

How to Deteamins thtoat labili ty on miud Supplies

Amixd Supply Comprising ot tuoo 6r mdu Su
PPles Shal t e a t t d o Supply ot that eutiaua

Suppty thot otracts highest at oh toxUs

Gompl
A Shopkupe Selling Stooq wote botlu long
wit ukiguodor Botttes a u thu uki otar an
easily be pxiCd ond Sold insdpendenty and a

not natutally burelle So, Such Supplies

miead Supplies
 a Shovt nofe óm roCs ok GST?
22 orite

DeGs o CST
tex C q i s Shuctuoud oettice
qcocs ancd SeviG
uction in oWAption eas in -Sf
t o Colectio JL
&alof meve.
movement ok AOOs
to a c i i t
GST law Providu or Sel-OUmert
o n d paymant ot o 4 - G s eapl-
easilu ComplianG
notias t h u liad ano uCaveuy Prvisions
ains the

t h taeus ae pid Short paid or utu

Chon
a u not {illes.
tod y he GST ProCsdius Can l tsfed as ;
D Audits
A smunt
8 Dennond& k Coveur
aAduana Ruiling
Audits
Audit Unduu qST

Adit b'bxab peLen Audt by qsT t a

Ci thoceshsld 2rve
authrities.
-ile audited utuuns
Genal-
enual- Audlit
Auolit Specia audit
Npecia awdit ybyE
Audittd acant t
RAGt idion statemant Codu & . a c ominadts
omisSiooes ) |By Comoissions
Ccorduby dupu
Asct Commisicre
 3
23 Ihat au thi types of dlaalu Can opt o ugis hation
|Kgistotfon Ondu Section 22
Section 22 ck h a CqST Act 2014 t G k thet eveu

h
SApplie shall t kineig ugistouol tt golbs udu
ny ot the belouw i e n 4Situatfon

D Aarugpt unovex criteia

2 Menoaton ot exisfo9 P{
Sucasion OY Rrange
Odle o Hah Cout or 'Riur
Rgistotion (ndu AaRugak uunoves itenia

Roro Supplies kom for a SupplieO

|4eneal ateqdy
Ox Staft
OT Special Catoory Statey|
uOnaD his ohen biS

A3gat ThouUod Aaugpti Thuhole

O
Unove (OOO »OOO
(unoNes
2000COo
H9rugek unove (ncusions & 6telusions

Supplies to Includid m tote excluedud |

a Value o all t a x a s cut- o) ur ans Chouad

Ordu Cqst SgST Gst
cuand supplie
OTCST
valu of eimptes Supelies|b)ualu o uaud Supplies
n uhich tax iSpauabla
SAve Chouge bousis
ulS 33J CqST ACt
CValuu og expt ot OCel
Ox SeviCs or oth
)alu ot inte stat uPP
es ot pesons havingom
To be Compdd on AV
rdia baiS
wwsintkinue
 tS the thuushold limit or Composit olea
2424| what
and istouo dalerUs.

at is thoushold linit?

he hma Supplieshom hu mau Supplies Koro

qenua C a t a y StatOY Specicu Gtgor Stote

201OOOOC IOo0aoo
25 Cist o t ve, exaplus ok 62c ransactions ?

Ce2c Businu -
l0 -

Convinnen Supplies
undu thu Supplies ona
ot the
Poatie fs
t h Supltesie upplieiS
agaged a csi-
n entf y i and tha Othas e
ACIpient iS t h
ing Co ms.

hthe lTC iS NO Oudit is allewed to kinal

Alloucd

i a l venus oCCUs to t h
Riason pr ACCua
uisdictton o cipients as
qOsds
oPavenu SRvi Cus o- o h wGuld net

L or mafing an u t h
Suppuy

Eanples
Building a television set
-9Ama2on.Con
Om ele ctroni c uialus
PiPkant on

P u c h a x ot bo6R a
-Ai CfPres
ama2on Co
Baoria Cono
PuChax hom Phy Com
a v o u i t t COs I DvDS

oing weKy ShOfPin

Onlin
 Shouw tnput GCadit
with tha help ok diagham
michaniSm
tax Gdit
Ondu qST ugins,
Cvailmant pk (nput
has beun SimPlite to auoid the CasCading dufici
nctes1which weL EtiStRng Ondu thu eaulies ta

gime
Gudlt Setok Mechanism iS olleus
Input 'lbx
TF ITC stSetok
ot CGST wilihst
ths output
t a liabilit o CqST.
ths output tax
h ITC o SqST Loil hiast Setokt
iability o SqST
ITC O UTGST uil i r S Setof b thu outpru at a s

iability UTGST
( h ITC o (GST will iSt Setokk thu
outpt fo
liabiitu o IGST
balanG PTCOCqSt will e wdl s Setot

ny otpud tgs iabili fy olqST.

h e bolanG XTC Ok lGST will be wd t Setob6
uny cutpeut ta lobilify ok CqST and
ttuthu will
bewolto Setokk any output tast
liobility C SqST
Hcqst& SaST COnnot Setoßt
gpinst koch othe
Suwomai Red horm c t h lTC
Mechanism iSaa ol laus:
To beUtfLiSeol sf Imayb
Ouditof p Paymant uttli Sed uuthes
O Paument
CaST
CGST TGST
S ASTUTS SGST OTGST
IGST
IGST LgST CGST than SqST /OTGST