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GST Rate Cut: Cabinet clears Setting up of Anti-Profiteering Authority

The anti-profiteering measures enshrined in the GST law provide an institutional mechanism to ensure that the full benefits of input tax credits and reduced GST rates on supply of goods or services flow to the consumers.

The Union Cabinet on Thursday gave its approval for the creation of the posts of chairman and technical members of the National Anti-profiteering Authority (NAA) under GST, following up immediately on yesterday’s sharp reduction in the GST rates of a large number of items of mass consumption.

This paves the way for the immediate establishment of this apex body, which is mandated to ensure that the benefits of the reduction in GST rates on goods or services are passed on to the ultimate consumers by way of a reduction in prices.

The establishment of the NAA, to be headed by a senior officer of the level of secretary to the government with four technical members from the Centre and/or the States, is one more measure aimed at reassuring consumers that government is fully committed to take all possible steps to ensure the benefits of implementation of GST in terms of lower prices of the goods and services reach them.

It may be recalled that effective from midnight of 14th November, the GST rate has been slashed from 28% to 18% on goods falling under 178 headings. There are now only 50 items which attract the GST rate of 28%. Likewise, a large number of items have witnessed a reduction in GST rates from 18% to 12% and so on and some goods have been completely exempt from GST.

The ‘anti-profiteering’ measures enshrined in the GST law provide an institutional mechanism to ensure that the full benefits of input tax credits and reduced GST rates on supply of goods or services flow to the consumers.

Affected consumers who feel the benefit of commensurate reduction in prices is not being passed on when they purchase any goods or services may apply for relief to the Screening Committee in the particular State.

However, in case the incident of profiteering relates to an item of mass impact with ‘All India’ ramification, the application may be directly made to the Standing Committee. After forming a prima facie view that there is an element of profiteering, the Standing Committee shall refer the matter for detailed investigation to the Director General of Safeguards, CBEC, which shall report its findings to the NAA.

The authority is to ensure benefits of the GST rate cut are being passed on to the consumers

The Union Cabinet on Thursday approved setting up of a National Anti-profiteering Authority under the GST, seeking to ensure consumers get the benefit of reduced prices under the new indirect tax regime.

Union Minister Ravi Shankar Prasad said currently there were only 50 items that attracted the highest tax of 28% under the Goods and Services Tax (GST) regime and rates on many items have been cut to 5% as well.

“The National Anti-Profiteering Authority is an assurance to consumers of India. If any consumer feels that the benefit of tax rate cut is not being passed on, then he can complaint to the authority,” Mr. Prasad told reporters after the Cabinet meeting.

This reflects government’s full commitment to take all possible steps to ensure benefits of implementation of GST to the common man, the minister added.

The approval by the Cabinet paves the way for immediate establishment of the apex body, which is mandated to ensure that the benefits of GST rate reduction is passed on to consumers.

The GST Council, chaired by Union Finance Minister Arun Jaitley and comprising state counterparts, had last week decided to slash tax rates of over 200 items in the GST regime as well as lowered tax rates on AC and non-AC restaurants to 5 per cent.

The Council had earlier approved setting up of a five-member National Anti-Profiteering Authority to enable consumers to file complaint in case price reduction was not passed on.

A five-member committee, headed by Cabinet Secretary P.K. Sinha, comprising Revenue Secretary Hasmukh Adhia, CBEC Chairman Vanaja Sarna and chief secretaries from two states, has been entrusted to finalise the chairman and members of the authority.

The authority will have a sunset date of two years from the date on which the chairman assumes charge. The chairman and the four members of the authority have to be less than 62 years.

As per the structure of the anti-profiteering mechanism in the GST regime, complaints of local nature will be first sent to the state-level ‘screening committee’, while those of national level will be marked for the ‘Standing Committee’

If the complaints have merit, the respective committees would refer the cases for further investigation to the Directorate General of Safeguards (DGS). The DG Safeguards would generally take about three months to complete the investigation and send the report to the anti-profiteering authority.

If the authority finds that a company has not passed on GST benefits, it will direct the entity to pass on the benefits to consumers. If the beneficiary cannot be identified, it will ask the company to transfer the amount to the ’consumer welfare fund’ within a specified timeline.

The authority will have the power to cancel registration of any entity or business if it fails to pass on to consumers the benefit of lower taxes under the GST regime, but that might be the final step.

According to the anti-profiteering rules, the authority will suggest return of the undue profit earned from not passing on the reduction in incidence of tax to consumers along with an 18% interest, as also impose penalty.

Source : PTI

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100% FDI to fuel the next phase of growth

Ecommerce Association of India (ECAI) welcomes the government’s decision for allowing 100% FDI in marketplace eCommerce. This is certainly a way forward in fuelling the growth of eCommerce in India. 

India has seen a very high growth in the marketplace eCommerce, which has in turn thrived many new manufacturers, traders and suppliers providing them limitless market with larger customer base. The industry has seen numerous success stories of startups and entrepreneurs and unabated growth. And, moreover, the government’s support and regulation shall make the growth process long-lasting and more stable.

With 100% FDI on the cards, the marketplace eCommerce companies expect to see a larger influx required for the next phase of growth. Existing marketplaces would grow bigger and the newer marketplaces may come up. We may also see niche marketplaces coming up and ultimately everything will lead to bigger opportunities for the sellers. The move will allow more capital infusion in the sector from the foreign investors and the same can be used for financing their development needs.

The marketplace model has been a big driver of growth for the small businesses which again has been on the priority list of the government. Many young entrepreneurs have benefitted from the marketplace model with the large market reach and larger customer base. They are now able to access a pan-India market which was not possible earlier for a small business with very low or zero marketing budget. Since the marketplace manage the entire logistics of sales and even return, the small businesses do not have to invest or manage the same. The marketplace model has also increased the efficiency of the small businesses. With almost 350 million internet users and almost 800 million mobile users and that too a considerable number using smartphones, it offers even a larger opportunity for the eCommerce companies.

Equitable growth

Though the honeymoon discount period may gradually fade away, but the growth will now be more structured and equitable among players. The sales shall also be not discount-driven, and this would be good for the smaller players with less funding support. They would not have to follow the discount race, as they do not have large bellies to do that. So, things will gradually fall in line in the larger interest of the industry.
The marketplace model also compliments the brick and mortar stores. Of late, the physical stores have also got a larger bandwidth of market space through eCommerce. They are now able to sell to a larger number of customers, and also the eCommerce players are also going offline.

The era of discounting will gradually be corrected, and this will certainly give more opportunities for the brands to reach out to larger pool of young customers through the online marketplace. Hence, the role of eCommerce players become even more important, as they have a huge young customer base following. Also, the rise of mCommerce has given rise to a convenience marketplace where anything and everything can be sold at the convenience of customers.

The government has been looking forward to support the growth of eCommerce industry and we are hopeful that we would see more such pro-industry moves by the government for the sector that has been the largest employment generator for the economy in the last five years. The eCommerce sector has also given rise to a more structured and organised businesses, as all the transactions are recorded. This helps in checking tax evasion and illegal transactions.

Also, with the government’s focus on building a strong manufacturing base in India, eCommerce can play an enabling role for manufacturers and suppliers to access the consumer base. With the borderless market, the manufacturers and suppliers can access any regional market and even global market as well.

(The author is the secretary general at e-Commerce Association of India)

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E Commerce Association of India

Ecommerce Association of India

E-Commerce Association of India (ECAI) is India’s first and nodal agency representing the e-Commerce community in India. ECAI is the association representing companies selling products and/or services online to consumers in India.

e-Commerce Association of India seeks to develop India as an e-commerce hub by collaborating with various e-commerce organizations across the country.

Its mission is to advance the interests and influence of e-commerce in India through advocacy, communication and networking.

ECAI is the only association in India that intends to dedicatedly works towards promoting the business of eCommerce in India. The association shall encompass the entire eCommerce eco-system including, the service providers, suppliers, PE & VCs, supply chain companies and as well as the consumers.

The scope of e-Commerce in India is ever increasing to include all the amenities like healthcare, education, retail, tourism, entertainment etc which is also aligned with the broadband revolution which India is witnessing.

ECAI through its concentrated efforts seeks to contribute in the development of the entire ecosystem for the growth of e-Commerce in India. ECAI seeks to develop India as a e-commerce hub by collaborating with various e-commerce organizations (both government and private) across the country.

Objectives & services

• To promote, project and develop the interests and influence of e-commerce in India through advocacy, communication and networking.

• To press forward the interest of B2C e-commerce industry with relevant stakeholders and institutions

• To provide with new brand recognition and membership engagement at all levels.

• To collaborate and associate with related National and International Organizations for update on technologies and latest practices the ecommerce and online business in India.

• To provide an avenue and forum for an open and constructive framework for the discussion of trends, forecasts, policies, directions and challenges of ecommerce industry in India.

• Political and legislative community supervision through analyzing and following up on political and regulatory developments

• Public affairs initiatives and actions to Indian institutions: meeting with institutions and relevant e-commerce stakeholders.

• Institutional communications: foster research, preparing position papers, white papers, reports, facts and figures relevant to the Indian e-commerce market.

• To collaborate and associate with related National and International Organizations for update on technologies and latest practices the ecommerce and online business in India.

• To actively initiate, organize, and support activities and programs for the development and growth of ecommerce and online business in India.

• To provide an avenue and forum for an open and constructive framework for the discussion of trends, forecasts, policies, directions and challenges of ecommerce industry in India.

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CGST Notification No. 65/2017 – Seeks to exempt suppliers of E Commerce platform from obtaining Compulsory Registration

(Last Updated On: November 15, 2017)

CGST Notification no. 65/2017 exempts suppliers of e commerce platform from registration 

Seeks to exempt suppliers of services through an e-commerce platform from obtaining compulsory registration.


[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i)]

                                                              Government of India
                                                                Ministry of Finance
                                                          (Department of Revenue)
                                             [Central Board of Excise and Customs]

                                              Notification No. 65/2017 – Central Tax

                                                                                          New Delhi, the 15th November, 2017

G.S.R. …..(E).— In exercise of the powers conferred by sub-section (2) of section 23 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), the Central Government, on the recommendations of the Council, hereby specifies the persons making supplies of services, other than supplies specified under subsection (5) of section 9 of the said Act through an electronic commerce operator who is required to collect tax at source under section 52 of the said Act, and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year, as the category of persons exempted from obtaining registration under the said Act:

Provided that the aggregate value of such supplies, to be computed on all India basis, should not exceed an amount of ten lakh rupees in case of “special category States” as specified in sub-clause (g) of clause (4) of article 279A of the Constitution, other than the State of Jammu and Kashmir.

                                                                                                       [F. No.349/58/2017-GST(Pt)]

                                                                                                            (Dr.Sreeparvathy S.L.)
                                                                             Under Secretary to the Government of India

Source : Press Reports

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No GST on Second-Hand goods if sold cheaper

The buying and selling of second-hand goods will not attract Goods and Services Tax (GST) if sold at a price cheaper than the purchase price, the government said on Saturday.

Rule 32(5) of the Central Goods and Services Tax (CGST) Rules, 2017, provides that
where a taxable supply is provided by a person dealing in buying and selling of second
hand goods or used goods as such or after such minor processing which does not change
the nature of the goods and where no input tax credit has been availed on the purchase of such goods, the value of supply shall be the difference between the selling price and the purchase price and where the value of such supply is negative, it shall be ignored. This is known as the margin scheme.

The clarification comes after doubts were raised regarding the applicability of the Margin Scheme under the GST for dealers in second-hand goods in general and for dealers in old and used empty bottles in particular.

“The value will be the difference between selling and purchase price and where the value of such supply is negative it shall be ignored, provided there is no change in nature of goods and credit on purchased second-hand goods is not availed by the dealer. In case the value determined is negative, i.e. goods are sold at loss then tax will not be payable,” GST expert Pritam Mahure told IANS.

Thus, Margin Scheme can be availed of by any registered person dealing in buying and selling of second-hand goods (including old and used empty bottles) and who satisfies the conditions as laid down in Rule 32(5) of the Central Goods and Services Tax Rules, 2017.
Rule 32(5) of the CGST Rules is a special sub-rule for the person buying and selling second-hand goods (for instance used cars, television and mobiles).

Further, the government notification exempts Central Tax leviable on intra-state supplies of second-hand goods received by a registered person dealing in buying and selling of second-hand goods (who pays the central tax on the value of outward supply of such secondhand goods) from any supplier, who is not registered.

“This has been done to avoid double taxation on the outward supplies made by such registered person since such person operating under the Margin Scheme cannot avail input tax credit on the purchase of second-hand goods,” the Finance Ministry said here in a statement.

Source : Press Information

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GST Council raises Composition Scheme threshold to Rs 2 crore

The GST Council today decided to raise Composition Scheme threshold to Rs 2 crore. The Council, which held its 23rd meeting in Guwahati, decided that there will be no inter-state taxes and input tax credit for composition dealers. Only 50 items, mostly demerit, sin and luxury goods will be in  the top 28 per cent tax bracket. Meanwhile, West Bengal Finance Minister Amit Mitra said aggregate revenue loss for Centre due to GST stood at Rs 60,000 crore and revenue loss for states is at Rs 30,000 crore.

The GST Council at its 23rd meeting in Guwahati has slashed tax rates on 177 items in the top 28 per cent slab. (Photo: ANI)

“Lower 18 per cent GST will be levied on chewing gums, chocolates, after shave, deodorant, washing power, detergent, marble,” Bihar Deputy Chief Minister Sushil Modi said. The all-powerful council pruned the list of items attracting the top 28 per cent tax rate to just 50 from 227 previously, Modi told reporters here. In effect, the council cut rates on 177 goods.

“There were 227 items in the 28 per cent slab. The fitment committee had recommended that it should be pruned to 62 items. But the GST Council has further pruned 12 more items,” Modi said. He said all types of chewing gum, chocolates, preparation for facial make-up, shaving and after-shave items, shampoo, deodorants, washing powder detergent and granite and marble will attract lower 18 per cent tax rate.

“There was unanimity that in 28 per cent category there should be only sin and demerit goods. So, today the GST Council took a historic decision, that in the 28 per cent slab there will be only 50 items and the remaining items have been brought down to 18 per cent,” he said.

Paints and cement have been retained in the 28 per cent tax bracket. “Luxury goods like washing machines and air conditioners have been retained at 28 per cent,” Modi said. The decision taken by the GST Council will have a revenue implication of Rs 20,000 crore annually. “There is consensus that slowly 28 per cent slab should be brought to 18 per cent. But it will take some time because it has a big revenue implication,” he said.

The decision was taken in 23rd GST meet, which is currently underway, in Guwahati, Assam. The tax cut was expected as Finance Minister Arun Jaitley earlier this week had hinted at bringing down the number of products in 28 per cent GST slab. While speaking at India Today Conclave, the Finance Minister said that some of the items should never have been in the 28 per cent slab. “We have been gradually bringing them down. The whole idea is, as your revenue collections neutralise we must prune it and that is the pattern in which the Council has so far been functioning. I see that as a future guide as far as the Council is concerned,” Jaitley had said.

 The GST Council in the last 3-4 meetings has slashed rates on over 100 items. According to the reports, the Council may reduce taxes on certain common use items such as handmade furniture, plastic products and daily use items like shampoo. There have been demands for lowering tax on wooden furniture as it is mostly handmade by unorganised sector artisans, with the middle class as the primary consumers. Other items in the same tax basket include shower baths, sinks, wash basins, bidets, lavatory pans, seats and covers, flushing cisterns and similar sanitary ware of plastics.Earlier in October, Revenue Secretary Hasmukh Adhia had advocated for a complete overhaul of the tax rates under the GST regime. In an interview to PTI, Revenue Secretary said: “There is a complete overhauling that is required. It is possible that some items in the same chapter are divided. There is a need for harmonisation of items chapter wise and wherever we find there is a big burden on small and medium businesses and on common man, if we bring them down, there will be a better compliance.”

Ever since the new tax regime came into being, the Council has reworked various provisions to make it more industry friendly. The turnover threshold for composition scheme, under which businesses can pay taxes at a nominal rate, has been hiked to Rs 1 crore, from Rs 75 lakh earlier. Items likely to see slash in tax rates are those used in every households, including sanitary ware, suitcase, wall paper, plywood, stationery articles, watch, play instruments, among others, said Modi, who heads a five-member GoM to monitor technology-related implementation issues of the GST. The objective behind lowering taxes is to give more relief to the small businessmen and consumers.Govt to deploy skill trainers to help traders file returns

Meanwhile, the government has decided to deploy thousands of skill trainers who will help small businesses as well as individuals in fling returns as per the Central government’s new guidelines. The Central Board of Excise and Custom’s (CBEC) over 4,500 GST seva kendras will also help these people.

The step has been taken to help small traders after the government faced criticism for the multi-stage system that needs to be followed to file returns.

Instead of monthly returns, the Centre and the states could soon make it must to file returns quarterly. Under the government’s composition scheme – apart from exemption from the filing of details such as invoices, and rebate on card or an electronic wallet payments – those with annual turnover of Rs 1.5 crore would have to just pay 1% tax flat.

Source : Press Information

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GST Council Slashes Tax Rates on 177 items

The GST Council decided to cut the tax rate on 177 items from 28% to 18%, leaving only 50 items in the highest tax slab and offering major relief to consumers and businesses.

Since businesses with Rs20 lakh annual sales come under the GST, these small units were beset with a higher tax burden, which the GST Council has tried to correct. Photo: PTI

The Goods and Services Tax (GST)) Council on Friday slashed rates across the board, including for a range of daily items of consumption, relaxed penalties and tweaked rules to make it easier for businesses, especially small and medium enterprises, to comply.

The feel-good package from the council, which comes into effect from 15 November, is likely to boost consumer demand, reduce disquiet over compliance costs and also lend fresh momentum to the tax reform initiative.

The GST Council at its 23rd meeting in Guwahati has slashed tax rates on 177 items in the top 28 per cent slab. (Photo: ANI)

The Goods and Services Tax (GST) Council on Friday decided to slash rates on more than 175 items, reducing taxes on these from the existing 28 percent in one of the biggest tax reductions since the new system kicked-in from July 1.

The council, which is currently meeting in Guwahati, has decided to cut keep only 50 luxury and `sin’ goods like tobacco in the highest slab, paving the way for price cuts in a raft of commonly used goods from furniture to sanitary ware.

Daily use products such as shampoo, chocolates, beauty products and construction items such as marble and granite will cease to be in the 28 percent slab, Bihar Deputy Chief Minister Sushil Modi said today at the sidelines of the 23rd GST Council meeting in Guwahati.

The tax cuts will have a revenue implication of about Rs 20,000 crore.

 The council is set to approve sweeping changes including simpler procedures, a single return filing form for small firms and several changes to make composition scheme more attractive.

 

The GST Council—the apex body for decision making headed by finance minister Arun Jaitley— today in its 23rd meeting in Guwahati will also discuss the proposal to do away with the distinction between air-conditioned (AC) and non-air conditioned restaurants (not under composition scheme) and tax them at 12 percent.

The reduction in rates will be a significant step towards simplification of the GST to support the trader community ahead of the election in Gujarat that will be held in two phases—December 4 and 11. Small and Medium-Sized Enterprises (MSMEs) have been hit by the implementation of the new indirect tax system and crucial steps will be taken to mitigate their challenges.

GST, billed as the country’s biggest indirect tax overhaul, has consolidated a dozen of state and central duties into one single levy. All goods and services have been fitted into four broad slab structure –5, 12, 18 and 28 percent—along with a cess on luxury and demerit goods such as tobacco, pan masala and aerated drinks.

In the next few hours, the Council is expected to take crucial decisions to make composition scheme more attractive,improve compliance burden and may explore the possibility of including real estate under GST.

Prime Minister Narendra Modi took to Twitter and said, “All our decisions are people-inspired, people-friendly and people-centric. We are working tirelessly for India’s economic integration through GST.”

It is one of the biggest packages concessions announced after the new indirect tax system took effect on 1 July.

The tax reductions will, however, result in a revenue loss of about Rs20,000 crore a year, four people who attended the council meeting said.

A state finance minister explained that buoyancy in GST revenue had given the council the fiscal cushion to undertake the cuts. “The revenue loss of states has come down from 28% to 17% in August. This has emboldened the council to cut rates and take the hit,” the person said.

The biggest rationalization was the decision to cut the tax rate on 178 items from 28% to 18%, leaving only 50 items in the highest tax slab and offering major relief to consumers and businesses.

“There was unanimity that in the 28% slab, there should only be the so called sin and demerit goods (the consumption of which is discouraged through high tax rates). So, today the council took a historic decision to retain only 50 items in the highest slab and to bring down the rate on the rest to 18%,” said Bihar deputy chief minister Sushil Kumar Modi..

The tax rate was reduced on a range of goods, from granite and marble to chewing gum and chocolates, deodorants and detergents.St

Vivek Gambhir, managing director and CEO of Godrej Consumer Products Ltd, said in an email statement, “We remain committed to making our products more affordable and accessible for the mass population, thereby driving consumer demand. In many of our categories, penetrating rates are low and so, the headroom for growth is significant.”

Jammu and Kashmir finance minister Haseeb Ahmed Drabu said that tax rate rationalization was a continuous process and that, eventually, further rate cuts may be possible. West Bengal finance minister Amit Mitra said his government had pitched for retaining only tobacco and big luxury items in the highest tax slab.

In other relief measures, the council also decided to bring more units within the scope of a special tax payment window for small and medium enterprises (SMEs) called the composition scheme and halved the tax rate allowed under it to 1%. The eligibility threshold for the scheme too has been raised to Rs1.5 crore from Rs1 crore now.

The council sought to tackle two major factors that gave GST a bad name—the practice of restaurants not passing on to consumers the benefit of tax rebates that they got in the new system and the rigours of compliance that big and small businesses faced.

Accordingly, the GST rate on restaurants has been slashed to 5% for all restaurants except those in the category of five-star hotels where the tax rate remains 18%. However, benefit of tax rebates is restricted to the 18% category.

The response to this move was, however, mixed. “Effectively the consumer pocket will get a marginal benefit and not as it seems. This move is also retrograde to bringing in players in the organized segment. In fact, restaurants are like the ‘gatekeepers’ which have worked with suppliers to bring them into the formal economy,” said Rahul Singh, vice-president, National Restaurant Association of India. Singh is also founder and CEO, The Beer Cafe.

Source : Press Information

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