Q. 206 Normal rate of tax on aluminium combination windows is 18% under HSN code 76101000. My query is : would the rate of tax differ if the said goods are sold to a recipient who is in the business of construction of a residential house ? If yes , what would be the rate of Tax ?

Ans. If aluminium is used for kitchen or other household articles or utensils then rate would be changed then 18% rate will not be applicable. In the above-mentioned case, the aluminium goods are sold to a recipient who is in the business of construction of a residential house, there is no separate provision for the above transaction. Hence, the rate of tax would not change i.e. 18% rate of tax will be applicable. 

Q. 205 Can we charge only state GST from the customers ?

Ans. Under GST, the structure is of dual GST model in view of the federal structure of India. Therefore, centre and states simultaneously levy GST on taxable supply of goods or services or both which takes place within a state or union territory.

Q. 204 Please explain the recent changes in GSTR-3B in Table for ITC ?

Ans. The Goods and Service Tax Network (GSTN) has issued an Advisory on 02.09.2022 relating to Changes in Table 4 of GSTR 3B Reporting of ITC availment, reversal and Ineligible ITC on the Portal. The Government vide Notification No. 14/2022 – Central Tax dated 05th July, 2022 has notified few changes in Table 4 of Form GSTR-3B for enabling taxpayers to correctly report information regarding ITC availed, ITC reversal and ineligible ITC in Table 4 of GSTR-3B. The Notified changes of Table 4 of GSTR-3B have been incorporated in GSTR-3B and are available on GST Portal since 01.09.2022. The taxpayers are advised to report their ITC availment, reversal of ITC and ineligible ITC correctly as per new format of Table 4 of GSTR-3B at GST Portal for the GSTR-3B to be filed for the period August 2022 onwards. These changes in reporting in Table 4 are not applicable for period prior to August- 2022 period. From the format of Table 4, following is noteworthy: i. All non-reclaimable reversal of ITC needs to be reported in table 4(B)(1) ii. All reclaimable ITC reversals may be reported in table 4(B)(2). It should be noted that ITC reversed under 4(B)(2) can be reclaimed in table 4(A)(5) at appropriate time and the break-up detail of such reclaimed ITC should be provided in 4(D)(1) in the same return. iii. The ITC not-available mentioned in GSTR-2B of the taxpayer has to be reported in 4(D)(2) of table 4. iv. Any ITC availed inadvertently in Table 4(A) in previous tax periods due to clerical mistakes or some other inadvertent mistake maybe reversed in Table 4(B)2. Corresponding changes in GSTR-2B and auto-population of GSTR-3B at present are under development and the taxpayer should reflect the changes required in GSTR-3B return by way of editing the pre-filled entries so as to correctly self-assess the GSTR-3B return. These changes would be available on GST Portal in due course of time. Taxpayers may also refer to CBIC Circular No. 170/02/2022-GST dated 06th July, 2022 for detailed clarification on reporting of ITC availment, ITC reversal and Ineligible ITC in GSTR-3B. The Advisory can be accessed at https://tutorial.gst.gov.in/downloads/news/advisory_of_label_change_in_GSTR_3B_02_09_2022.pdf