ARTICLES ON GST INDIA

     Except wherever references have been provided, all other views expressed in the articles are our own views. Readers are advised to consult some expert on the subject before acting upon the views. We disown any kind of personal liability.

Sl. No. Article Title & Link Subject Matter in Brief
1.Tax & Levy of TaxTax & Levy of Tax, what they are. Interpretations by the Hon'ble Supreme Court of India.
2.Taxable Supply of Goods & ServicesTaxable Event : When an event is said to be leviable to tax
3.Threshold Limit of Turnover in GSTTurnover, Threshold limit of turnover, Why threshold limit of turnover is required, What could have been reasonable limit of threshold, Threshold limit applicable in other countries, Legal aspect of threshold limit, Stakes
4.Goods and Services Tax CouncilA Constitutional Body constituted under Article 279A of the Constitution. The Council makes its recommendations to the Union and the Sates on GST related all matters.
5.GST : Supplies Leviable to Tax and Exempt Supplies are Mutually Exclusive In section 2 of the Central Goods and Services Tax Act, 2017, among other terms or expressions, expressions "aggregate turnover", "exempt supply", "taxable supply" and "non-taxable supply" have also been defined. In my opinion these terms, especially, 'taxable supply', exempt supply and 'non-taxable supply' have not been defined in the way they are understood in their normal meanings or usage. The way in which they have been defined creates confusion. In the article, I have tried to analyse the expressions.
6.GST : May Be Wrong But I Think So In my opinion, while enacting GST laws, no law has been made as required by certain provisions of the Constitution. Also some of the provisions enacted create confusion. Provisions lack claririty.
7.GST : Inappropriate Definition of Aggregate Turnover Expressions "taxable supply", "non-taxable supply" and "exempt supply" have been defined in section 2 of the Central Goods and Services Tax Act, 2017. Expression aggregate turnover has also been defined. I am of the opinion that certain supplies are included in "exempt supply" and "taxable supply" both. If my view is correct then definition of expression "aggregate turnover" is inappropriate and incorrect.
8.GST : Whether a supply attracting nil rate of tax is a taxable supply A combined reading of expressions "taxable supply", "exempt supply" and "aggregate turnover", definitions of which have been provided in section 2 of the Central Goods and Services Tax Act, 2017, shows that supplies which attract nil rate of tax or the supplies which are wholly exempt from tax are not included in the expression "taxable supply". Supplies which attract nil rate of tax or which are wholly exempt from tax do not meet the object of levy of tax.
9.GST : Whether export supply is a taxable supply Section 16 of the Integrated Goods and Services Tax Act, 2017 is a special provision which deals with (i) export supply of goods or services or both; and (ii) supply of goods or services or both to a Special Economic Zone unit or Special Economic Zone developer. The section provides that such supplies shall be "zero rated supply". Supplies mentioned in sub-section (1) not only cover the goods on supply of which levy of goods and services tax (GST) is permissible in view of the provisions of the Constitution but it also covers goods on supply of which Constitution does not give power to the Parliament or the Legislatures of the States for levying goods and services tax. To keep the provision constitutionally valid, it is to be read and understood in the sense that it does not make the supplies of goods or services or both, referred to in sub-section (1) of section 16 of the IGST Act, leviable to tax. It is to be read as an exemption clause.
     Clause (47) of section 2 of the Central Goods and Services Tax Act, 2017 defines the expression "exempt supply" as follows:
"(47) “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 under section 11, or under section 6 of the Integrated Goods and Services Tax Act, and includes non-taxable supply;"
     Since, supplies mentioned in sub-section (1) of section 16 of the IGST Act have been declared "zero rated supplies", therefore, they attract nil rate of tax. For this reason, these supplies fall within the definition of "exempt supply".
10.GST : Whether a Zero Rated Supply is a Taxable Supply Whether a Zero Rated Supply is a Taxable Supply, is an important question. For the reasons given in the article, my personal opinion is that a zero-rated supply is not a taxable supply of goods or services or both for the purpose of goods and services tax (GST).
11.GST : Anomalies in Definition of expression "exempt supply" There is a material difference in the definition of expression "exempt supply" in between the English Text and Hindi Text of the Central Goods and Services Tax Act, 2017. Similarly, there is also the same difference of the said expression provided in Hindi version and English version of the State Goods and Services Tax Act, 2017. For example, ▬
(I) definition of expression "exempt supply", provided in English text of clause (47) of section 2 of the Uttar Pradesh Goods and Services Tax Act, 2017, includes "the supplies which attract nil rate of tax" whereas the definition of "छूट प्राप्त प्रदाय", provided in clause (47) of section 2 of the "उत्तर प्रदेश माल और सेवा कर अधिनियम, 2017" does not have such provision. Similar is the case with the two versions of the Central Goods and Services Tax Act, 2017.
(ii) definition of expression "exempt supply", provided in clause (47) of section 2 of the Hindi version of the Central Goods and Services Tax Act, 2017 in English version, includes supplies "which may be wholly exempt from tax under section 6 of the Integrated Goods and Services Tax Act, 2017 but Hindi version of the same Act provides for inclusion of "जिसकी, एकीकृत माल और सेवा कर अधिनियम, 2017 की धारा 6 के अंतर्गत कर की दर शून्य हो". Similar is case with the State GST Act. Here, this is also noteworthy that section 6 of the Integrated Goods and Services Tax Act, 2017 does not prescribe rates of tax.

12.Questionable Definition of Aggregate Turnover IN GST क्या आपको CGST / SGST ACTS में दी गयी expression (पद) "aggregate turnover" की परिभाषा में कोई त्रुटियाँ / कमियां नजर आतीं हैं? पता नहीं मैं सही हूँ या नहीं, मुझे इस परिभाषा में अनेक कमियां / त्रुटियाँ नजर आतीं हैं। मेरा यह भी मत है कि इसको तुरंत संशोधित किया जाना चाहिए।

 
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