Solved Queries
Ques: 897 Kindly share the exact GST Rate and HSN Code of following Item-
1. Solar Street Light
2. Solar Street Light Driver
Ans:
| Schedule | S.No | Chapter / Heading / Sub-heading / Tariff item |
Description of Goods | Tax rate |
| II | 201A | 84, 85 or 94 | Following renewable energy devices and parts for their manufacture:- (a) Bio-gas plant; (b) Solar power based devices; (c) Solar power generator; (d) Wind mills, Wind Operated Electricity Generator (WOEG); (e) Waste to energy plants / devices; (f) Solar lantern / solar lamp; (g) Ocean waves/tidal waves energy devices/plants; (h) Photo voltaic cells, whether or not assembled in modules or made up into panels.
Explanation:- If the goods specified in this entry are supplied, by a supplier, along with supplies of other goods and services, one of which being a taxable service specified in the entry at S. No. 38 of the Table mentioned in the notification No. 11/2017-Central Tax (Rate), dated 28th June, 2017 [G.S.R. 690(E)], the value of supply of goods for the purposes of this entry shall be deemed as seventy per cent. of the gross consideration charged for all such supplies, and the remaining thirty per cent. of the gross consideration charged shall be deemed as value of the said taxable service. |
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Ques: 896 An invoice was generated from Gujrat where goods were supposed to be loaded from Haryana but due to clerical mistake, this fact was not mentioned in eway bill and the vehicle detained in UP as vehicle can’t reach with in 5 hours in UP from Gujrat. The Officer generated a temporary GST Registration Number to deposit the tax and penalty.
Q-1- Can the GST Officer generate the temporary GST Registration Number?
Q-2- Where we can file Appeal ?
Q-3 If it is to be filed in UP (Where the assessee does not have any GST registration and temporary GST registration number issued by Officer) then how to do Appeal against this order as we do not have any Login?
credential of such temporary gst registration number.
Ans.Yes, GST officers are issuing temporary GST registration number, though there are few judgments contrary to this practice.
- Appeal will be filed in UP
- For login credentials you may contact with concerned authority. In absence of login credentials, it is advisable to file it offline.
Ques: 895: My Client engaged in Manufactuing of CR Strips, has sold his car which was used for business purpose on which no ITC was claimed at the time of purchase, Tax is deposited on excess of Selling price over the WDV i.e, on Profit, as per Notification No.8/2018 dated 25.01.2018. The value (Profit) on which tax is deposited is shown as taxable value and balance sale value is shown as exempt sale. Now the GST department is asking for Proportionate ITC reversal for exempt sale. Please guide on the issue.
Ans. Since it’s a new issue no one can say with surety that whether this will be treated as exempted sale or not. Though in our opinion the value determined over and above WDV should be taken as turnover. Since capital goods were sold in earlier regime also but never taken as exempted supply
