|mposts under GST F Import Of foods : wean, bhinging goada into India. row. a plac outside India. sec 51) Of IGST Ack: IGST levied Onmd coe cked. vit_3 of Customs Tariff Act 14% on value determined v/s 3010/(9A) CTA, \4%e ak the poivt when custom olublesr are. devied. _[wapoak er Cn Ovail ITC On basic of Bi ot intr post —Pagnent of 14st pitt. Cudtorm duties. sw lrwpont _of Savices 2 means tupply_op Savice where Supplia : os india. Reuipient : In India Sy POS: In Indi Imepoat _ of Seaview ‘for_Considerat on Without Consideration Business Non - businese from Aelaten/ Other Puxpore Purpote- ese Peon cases t u = L im Course br NoT Supply pe ee furtherance of Supply L Exempt Busived - IST +> be. Exception: { ord by Recipient Orne P (OP eavices Supply On Rim Basis * Other Points - . loo/ Eov : Exempt few, customs duty, 14ST ond GST Spyrpensation cesss High sea Sole: Si alae Adis ede C Amount pald by last buyer who file, Bi of Eat —_— pr howe cons Lenep tion + Bond te Bond trans fer: GST devied ove: Value u/s 308) of CTA, 1995) ) we. Is oe HIGHER Trantachion value J jooda imported SEZ unit | developer: — Exempt from _1gst Jevioble ls _3¢8)_of cra, 1ate + 01DAR (Online Information and database access or Retrievar) Suvices: [eee 20199) OIDAR services means cavices whore _ delivery _ja_me diated _ by information techuology over inttrtuet or On electronic | nNewohk And the noture Of poli he hand At their supply essentially, Quiowated and iwve lui miniw ab humor intervention And impose! ble te endure in absence of _informadion technology and includes ele chronic Stevi ces tude aa Le Z J Advertise? @- books] mow'es/ Digitar Data bn tuttanet rmeusie—oke Ge ng intenmnet Frovidi thud cavi ces* O1DAR Sup pues as en Bact Recipient si le Pox Supple has to take tax unde ROM Istration in India ond poy 47 Crem) —___Th_case seavice ia __provicled __ gp It supp hae —Herugh an —tiettromedi F ten ho prtd ence, appoiut g Hve_or Suche indtanedi ary haa to pies Agee GST_aa if he if the prowider. ot OIDAR seAvi ce * toe Chon - Taxable Owline Recipient)» Bn individual | other peso who is unvegicteted and _ Bea fet none ates purpose CGL 8G] tocad_ Auttonity « Intermeds not deemed as supplier if : Invoice | Bit | Recer pt dearly ddenbipea stewie dnd, Supplier iw NTT. 2)_ Intermed ug__not involved tw Py nent procece —Crot _Auponsible for payment | it _tolledsion or processing) 3) Intarmeds does not Qutrovise deliv 4) Terma ond Conditions not decided by lusteavaed tats bus by the ct Supplin* Test for deter whether parbicular oe Savice ds OIDAR Sevice: R (8 Thus, a service qualifies as OIDAR services if above two conditions have been satisfied, The inclusive part of the definition Is only indicative and. not exhaustive Service Whether Whether Whether it condition condition is OIDAR ‘A is || ‘B" is || service or fulfilled? fulfilled? not? PDF document manually YES NO NO lemailed by provider PDF document automatically YES YES. YES emailed by provider’ s system PDF document automatically YES YES YES downloaded from site Stock photographs YES YES YES available for automatic download Online course consisting of YES YES YES pre-recorded videos and downloadable PDFs (Online course consisting of YES NO NO pre-recorded videos and downloadable PDFs plus support from a live tutor Individually commissioned YES NO NO content sent in digital form e.g. photographs, reports, medical results. 954Exporte under GST + Expont of Goods | Sexvices ~ Always Interstate. Co. 1ge7] But as pw 16C1) , it is Zero Rated Supply Expoat vite Poyment Export witout Tay recs’ of of IGst (GST jee. Unden LUT] Bond Claim Mundo 14st Paid Chain Ayund. of unit red Goods: sec sult) rw. Rule 46 ITC ufe sus) rw. Rule 89 Applic’: Setpping Biu| BiU of Export “ AppUicakon : GST RFO os Reyund processed by 70 of Custoras : Renal bared on drrmuta devia’ cec sult) yw Rule 34 : Refund, procemced by Applicat: GST RED of GST Dept Runde _provecied. y GAT _Dept- Rute 96 Refund. of integrated tax paid on G|s]e_ Exported « CO Shippi biU__deemed to be Fafa application. Application deemed to have bem filed when: can 1c of convert once le files. dep ature rnanifest | txpoat moni | export _Asport covers number and date Shipping bila or bis expors Co) Applicant nar furwiched a valid Aeburn CGSTR 38) Proviso Ana Waltmacbl, between tre dao furnithed by the, ex porter ive _shippi biL__and those furnished in Gores, Sut application pr Nfund thal be deemed. tobe filed on Sucre _date when Suda _Wismat de da__bachitied by “the exporter. COD Applicant bas undergone Aadpege Authentication CRute 108.)(@) Detacs Of export __Invoi ves furwished tw GSTRL shall be i wie ba Common portal te Ice Gare. 3) Upon Receipt Of (information Atg decd ng GSTe 3B bei @ Up ; ot wane tn ap cua shall _provest_Atfumcl.— &® Clim for thalh be Witthetd whine: 40) pon deg vest fom Turisdicionat Commissioner Central | Stabe] Union Toriton, tax [sees uciod/c1 ote tb) P0 Custo dethmines that ated dn violahion of provisions Customs Ack, 1462. oR, (O The Commissionn in the Board | officer Quito vised by the board, Bn the baits o dake Analysis Ond Arsh. parameters, is of the opinion twat verification of Credentials Of the exporter tnel. the Qvaclwent of (Te ia considered esential _befere _gvant _ refund un oydtr to 3 interest Age nee A) Whar uo Withheld in accordance witte subrule 4Cad}(e) Such tim shall be tranamitted fo_?0__ of Cembrad, Tax] ttate Tax/ Union “TeAds tom Tax Os the Cate wi electron ¢ —terovg the COMmmon — postal in Systtna _genrated. GST_RED- 0% And the dntimat on of Sud _transraission Shall also be sent to he taporitn —_cachecallg—! __Ond. said. L be deemed Uc Ord deemed to be filed en dott of (58) Whee Nef und. ds withheld in Attordonce wit. __ subrule 4Cb) Gnd the PO of _custonss passer an order that the goods have been exported in violation ot Customs Act provi sions See Claim thot be tron witted transi seion._to PO of _ Centrot Tax] stote Tax/ Union Ter tomy Tax —OS_the Case wea be, electronic _ ‘though the, co aoe portal _in System _Jennated GST_RED- 0% and the Adnkimation, of Sudy _tronanaigsion Shalt algo be Lent to Hue__txportr, _elecronic —Ond the faid fystene Quncraked forma thal _be.__deemed Attund Application tnd deemed to be filed on date 2 tranawi scion. @) For _mobfied clase ot Goods Mfund._af [GST paid +o Govt Bhukon ind not to _expoater. @) for Kefunde or IGst_ Paid on Svices : File GST RFD or Ont Sha be deat. witte in Accordance. wi tte Rule 34. Rule ab A+ Export oy Gis under Bond! Lot: CD Exporter has to exe cute | IERORntSH=3= i] [NT ESreroreae I] . 15 days after the expiry of][15 days after the expiry of 1 year, or Bond [Lut prior _to_ Ccport,,__||3 months, or such further||such further period as maybe allowed period as may be allowed|| by the Commissioner, from the date of bindi hiv tn by the Com ;||issue of the invoice for export, if the binding _kiesaelt t+ pag parrarelCc ecuct seticel ect tax due alo oitt ‘the invoice for export, if|| received by the exporter in convertible = — the goods are _not| foreign exchange or in Indian rupees, . + . ‘exported out of India. wherever permitted by the Reserve Wut @_18/ within Sede (2) Deals _of export _invot ea _furwis hed tn GSTR1L shall be __bromamutted ele crowit by Common _portal__to_!ce Gare. GQ) When Goods hot __Uxporrtd _wittin time and _RP —fas_sto the Qmnount , Lut] Bond farility shal be withdrawn immedi ond fecov thal begin. (4) Focili Shot be restored When KP pds tren ano unt dure. (5) LUT not allow ch _for _Hypte pros outed for Any OffenceWhere tax evaded > 289 loths (6) PAovisions of fubrule C1) applicable mutatis mutandis wert Zest s€2_ unit develop er Rwe 68: Recovery ui Repunch 4 Unukilized ITC | 1st Paid on export 4 Goods where export proteeds not realised : QD The _perton ta __ whow, Atfund rade shall dleposit tte. amount unded to the extent of non- realis ation tole. proceeds alo wit _Intetrt within 30 Dow. @) Here ie a faclure, be deposit , Amount shal be Agwovered as per See F3/44 asia applicable for Aetov oF Uroneous Afi de ote Loltt. Intesst ufs SO- (3)_No kecov 4f ker writes off the Abguiierent healisorion. of forex __ Ow eats (4) rf scale proceeds Aeal'sed post eon produce. duidente within 3 month fron date 4 Atalilabouw. Ond fetovered Omount Shay, be Aefunded. to opps. * Subtontractt et Savices by an exporter to Another person dotates pubside Indias If. an exporter of services outsources a portion of the services contract to another person located outside India, there may be instances where the full consideration for the outsourced services is not received by the exporter in India, The tax treatment of the said portion of the contract at the hands of the exporter has been explained as under: Where an exporter of services located in India is supplying certain services to a recipient located outside India, either wholly or partly through any other supplier of services located outside India, the following two supplies are taking place: - 958a) Supply of services from the exporter of services located in India to the recipient of services located outside India for the full contact value; b) Import of services by the exporter of services located in India from the supplier of services located outside India with respect to the outsourced portion of the contract. Thus, the total value of services as agreed to in the contract between the exporter of services located in India and the recipient of services located outside India will be considered as export of services if all the conditions laid down in section 2(6) read with section 13(2) are satisfied. The supplier of services located in India would be liable to pay IGST on reverse charge basis on the import of services on that portion of services which has been provided by the supplier located outside India to the recipient of services located outside India. Furthermore, the said supplier of services located in India would be eligible for taking ITC of the IGST so paid, Thus, even if the full consideration for the services as per the contract value is not received in convertible foreign exchange in India due to the fact that the recipient of services located outside India has directly paid to the supplier of services located outside India (for the outsourced part of services), that portion of the consideration shall also be treated as receipt of consideration for export of services in terms of section 2(6)(iv) of the IGST Act, provided the: a) IGST has been paid by the supplier located in India for import of services on that portion of the services which has been directly provided by the supplier located outside India; and (@) ABC Ltd India has received an order for supply Of services amounting b) RBI by general instruction or by ‘to $ 500,000/- to a US based client, ABC Ltd, India is unable to supply ‘the entire services from India and asks XYZ Ltd, Mexico (who is not merely specific approval has allowed that {an establishment of a cistinct person viz. ABC Ltd. India, in accordance with the Explanation 1 in section 8 of the IGST Act) to supply a part of the services (say 405% of the total contract value). ‘ABC Ltd. India shall be the exporter of services for the entire value ifthe invoice for ‘the entire amount is raised by ABC Ltd. India. The services provided by XYZ Ltd. Mexico to the US based client shall be import of services by ABC Ltd. India and it ‘would be liable to pay IGST on the same under reverse charge and also be eligible India. to take ITC of the IGST so paid. Further, f the provisions contained in section 2(6) of the IGST Act are not fulfilled with respect to the realization of convertible foreign exchange, say only 60% of the consideration is received in India and the remaining amount is directly paid by the US based client to XVZ Ltd. Mexico, even in such a scenario, 100% of the total contract value shall be taken as consideration for the export af services by ABC Ltd, India provided IGST on import of services has been paid on the part of services provided by X¥Z Ltd Mexico directly to the US based client and RBI (by general instruction or by specific approval) has allowed that a part of the consideration for such exports can be retained outside India. In other words, in such cases, the export benefit will be available for the total realization of convertible foreign exchange by ABC Lid. gaa XYZ Ltd, Mexico. part of the consideration for such exports can be retained outside* Difference between exempied Supplies And SRS Exempted Supplies Zero rated supplies Exempt supply means supply of any goods or services or both which attracts nil rate of tax or which may be wholly exempt from tax and includes non-taxable supply. Zero-rated supply means (i) export of goods and/or services or (ii) supply of goods and/or services to SEZ unit/SEZ developer. No tax on the outward exempted supplies, however, the input supplies used for making exempt supplies to be taxed No tax on the outward supplies; Input supplies also to be tax free (by way of refund of ITC) Credit of input tax needs to be reversed, if taken. No ITC on the exempted supplies. Credit of input tax may be availed for making zero-rated supplies, even if such supply is an exempt supply. ITC allowed on zero rated supplies. Value of exempt supplies, for apportionment of ITC, shall include supplies on which the recipient is liable to pay tax on reverse charge basis, transactions in securities, sale of land and, subject to clause (b) of paragraph 5 of Schedule Il, sale of building. Value of zero rated supplies shall be added along with the taxable supplies for apportionment of ITC. Any person engaged exclusively in the business of supplying goods or services or both that are not liable to tax or wholly exempt from tax under the CGST or IGST Act shall not be liable to registration. A person exclusively making zero rated supplies needs to register as refund of unutilized ITC or IGST paid shall have to be claimed. 960