Page 12 - GSTL_6th August 2020_Vol 39_Part 1

x GST LAW TIMES [ Vol. 39
less than ` 1000/ piece as per Sl. No. 224 of Schedule-I to Notification No.
II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated 29-6-2017 and in
case of selling price more than ` 1000/piece then it will be 6% CGST as
per S. No. 171 of Schedule-II to Notification No. 1/2017-C.T. (Rate), dated
28-6-2017 as amended and SGST @ 6% as per S. No. 171 of Schedule-II of
Notification No. II(2)/CTR/532(d-4)/2017 vide G.O. (Ms) No. 62, dated
29-6-2017 — In Re : Global Textile Alliance India Pvt. Ltd. (A.A.R. - GST - T.N.) ....... 40
Form GST TRAN-1 filed manually instead of electronically, validity thereof
- See under INPUT TAX CREDIT .......................... 3
Goods Transport Agency services - Consignment notes issued by assessee
but actual transportation done by third party transporter - In terms of
para 2(ze) of Notification No. 12/2017-C.T. (Rate), “Goods Transport
Agency” means any person who provides service in relation to transport
of goods by road and issues consignment note, by whatever named
called - Assessee providing services in relation to transport of goods by
road, and also issuing consignment notes for such transactions - Assessee
to be considered as Goods Transport Agency (GTA) - Services covered
under SAC 996511 as ‘Land Transport Services of Goods’ - Services
chargeable to GST at 5% under Serial No. 9(iii) of Notification No.
11/2017-C.T. (Rate) provided that credit of input tax credit charged on
goods and services used in supplying services not taken - GST Rate of
12% applicable provided that goods transport agency opted to pay
Central Tax @ 6% under this entry on all services of GTA supplied by it -
Since third party transporter not charging any GST on services supplied
by it to assessee, assessee cannot avail input tax credit in this respect — In
Re : Posco India Steel Distribution Centre Pvt. Ltd. (A.A.R. - GST - Mah.) ........... 72
GST - Accounting entry made for the purpose of Indian accounting
requirements in the books of accounts of Project Office for salary cost of
Expat employees - GST whether applicable - Project office is a branch
office set up by Foreign Company in India with the limited purpose for
executing a specific project and can enter into transactions for receipt of
supply of goods and services for execution of project - Project Office
having its own employees and also some employees of Head Office
(Expat employees) - Accounting entry as mandated by the Companies
Act, 2013 made by Project Office in its financial books of accounts in
India for the salary cost of the Expat employees even though salary paid
by Head Office - PAN and TAN allotted to the Project office in the name
of the Head Office situated abroad, by the Income Tax Authorities -
Hence, Project office is an extension of the foreign Head Office, and
Project Office and the expat employees having a relation of employer and
employee - Consequently, services by an employee to the employer in the
course of or in relation to his employment will not be considered as a
supply and therefore will not attract GST as per provisions of Schedule-
III to Central Goods and Services Tax Act, 2017 — In Re : Hitachi Power Europe
GmBH (A.A.R. - GST - Mah.) ............................... 99
— Consulting services provided abroad to client of principal located in
India, GST leviable as it is not export of services - See under
CONSULTANCY SERVICES ............................ 32
GST LAW TIMES  6th August 2020  12