Panaji, 7th July, 2021 (Asadha 16, 1943)
SERIES II No. 14
PUBLISHED BY AUTHORITY
EXTRAORDINARY
RNI No. GOAENG/2002/6410
Reg. No. RNP/GOA/32/2021-23
287
Suggestions are welcomed on e-mail: dir–[email protected]
GOVERNMENT OF GOA
Department of Finance
Office of the Commissioner of Commercial Taxes
—
CCT/26-4/2017-18/E/852
Circular
(No. 2/2021-22-GST)
Subject: Clarification regarding applicability of
GST on supply of food in Anganwadis
and School-reg.
Representations have been received seeking
clarification regarding applicability of GST on the
issues as to whether serving of food in schools
under Mid-Day Meals Scheme would be exempt if
such supplies are funded by Government grants
and/or corporate donations. The issue was
examined by GST Council in its 43rd meeting held
on 28th May, 2021.
2. Entry 66 clause (b)(ii) of notification No. 38/1/
/2017-Fin(R&C)(12/2017-Rate) dated 30-06-2017,
exempts Services provided to an educational
institution, by way of catering, including any
mid-day meals scheme sponsored by the Central
Government, State Government or Union territory.
This entry applies to pre-school and schools.
3. Accordingly, as per said entry 66, any catering
service provided to an educational institution is
exempt from GST. The entry further mention that
such exempt service includes mid- day meal service
as specified in the entry. The scope of this entry is
thus wide enough to cover any serving of any
food to a school, including pre-school. Further,
an Anganwadi interalia provides pre-school
non-formal education. Hence, anganwadi is covered
by the definition of educational institution
(as pre-school).
4. Accordingly, as per recommendation of the
GST Council, it is clarified that services provided
to an educational institution by way of serving of
food (catering including mid-day meals) is exempt
from levy of GST irrespective of its funding from
government grants or corporate donations [under
said entry 66 (b)(ii)]. Educational institutions as
defined in the notification include anganwadi.
Hence, serving of food to anganwadi shall also be
covered by said exemption, whether sponsored by
Government or through donation from corporates.
5. Difficulty if any, in the implementation of this
circular may be brought to the notice of the
undersigned.
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, 6th July, 2021.
Note:
Similar circular is issued under Central Goods
and Services Tax Act, 2017 by the Department of
Revenue, Ministry of Finance, GOI, New Delhi
vide Circular No. 149/05/2021-GST dated
17th June, 2021.
________
CCT/26-4/2017-18/E/853
Circular
(No. 3/2021-22-GST)
Subject: Clarification regarding applicability of
GST on the activity of construction of
road where considerations are received
in deferred payment (annuity)-reg.
Certain representations have been received
requesting for a clarification regarding applicability
of GST on annuities paid for construction of road
where certain portion of consideration is received
upfront while remaining payment is made through
deferred payment (annuity) spread over years.
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2. This issue has been examined by the GST
Council in its 43rd meeting held on 28th May, 2021.
2.1 GST is exempt on service, falling under
heading 9967 (service code), by way of access to a
road or a bridge on payment of annuity [entry 23A
of notification No. 38/1/2017-Fin(R&C)(12/2017-
-Rate)]. Heading 9967 covers “supporting services
in transport” under which code 996742 covers
“operation services of National Highways,
State Highways, Expressways, Roads & streets;
bridges and tunnel operation services”. Entry
23 of said notification exempts “service by way of
access to a road or a bridge on payment of toll”.
Together the entries 23 and 23A exempt access to
road or bridge, whether the consideration are in
the form of toll or annuity [heading 9967].
2.2 Services by way of construction of road fall
under heading 9954. This heading inter alia covers
general construction services of highways, streets,
roads railways, airfield runways, bridges and
tunnels. Consideration for construction of road
service may be paid partially upfront and partially
in deferred annual payments (and may be called
annuities). Said entry 23A does not apply to services
falling under heading 9954 (it specifically covers
heading 9967 only). Therefore, plain reading of entry
23A makes it clear that it does not cover
construction of road services (falling under heading
9954), even if deferred payment is made by way of
instalments (annuities).
3. Accordingly, as recommended by the GST
Council, it is hereby clarified that Entry 23A of
notification No. 38/1/2017-Fin(R&C)(12/2017-Rate)
does not exempt GST on the annuity (deferred
payments) paid for construction of roads.
4. Difficulty if any, in the implementation of this
circular may be brought to the notice of the
undersigned.
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, 6th July, 2021.
Note:
Similar circular under Central Goods and
Services Tax Act, 2017 is issued by the
Department of Revenue, Ministry of Finance,
GOI, New Delhi vide Circular No. 150/06/2021-
-GST dated 17th June, 2021.
________
CCT/26-4/2017-18/E/854
Circular
(No. 4/2021-22-GST)
Subject: Clarification regarding GST on supply of
various services by Central and State
Board (such as National Board of
Examination)–reg.
Certain representations have been received
seeking clarification in respect of taxability of
various services supplied by Centre and State
Boards such as National Board of Examination
(NBE). These services include entrance examination
(on charging a fee) for admission to educational
institution, input services for conducting such
entrance examination for students, accreditation
of educational institutions or professional so as to
authorise them to provide their respective services.
The issue was examined by GST Council in its 43rd
meeting held on 28th May, 2021.
2. Illustratively, NBE provides services of
conducting entrance examinations for admission
to courses including Diplomat National Board (DNB)
and Fellow of National Board (FNB), prescribes
courses and curricula for PG medical studies, holds
examinations and grant degrees, diplomas and
other academic distinctions. It carries out all
functions as are normally carried out by central or
state educational boards and is thus a central
educational board.
3. According to explanation 3(iv) of the
notification No. 38/1/2017-Fin(R&C)(12/2017-Rate),
“Central and State Educational Boards” are treated
as Educational Institution for the limited purpose
of providing services by way of conduct of
examination to the students. Therefore, NBE is an
‘Educational Institution’ in so far as it provides
services by way of conduct of examination,
including any entrance examination, to the
students.
3.1 Following services supplied by an
educational institution are exempt from GST vide
Sl. No. 66 of the notification No. 38/1/2017-
-Fin(R&C)(12/2017-Rate), dated 30-06-2017,
Services provided-
(a) by an educational institution to its students,
faculty and staff;
(aa) by an educational institution by way of
conduct of entrance examination against
consideration in the form of entrance fee;
3.2
Similarly, services provided to an
educational institution, relating to admission to, or
conduct of examination is also exempt from GST
[sl. No. 66 (b)(iv)-38/1/2017-Fin(R&C)(12/2017-Rate)].
3.3 Educational institutions are defined at 2(y)
of the said notification as follows-
“(y) educational institution” means an institution
providing services by way of,-
(i)
pre-school education and education up
to
higher
secondary
school
or
equivalent;
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(ii)
education as a part of a curriculum for
obtaining a qualification recognized by
any law for the time being in force;
(iii)
education as a part of an approved
vocational education course;”;
Further, clause (iv) of Explanation of said
notification reads as below:
“(iv)
For removal of doubts, it is clarified that
the Central and State Educational
Boards shall be treated as Educational
Institution for the limited purpose of
providing services by way of conduct of
examination to the students”
4. Taking into account the above, the GST
Council has recommended, to clarify as below:
(i)
GST is exempt on services provided by
Central or State Boards (including the
boards such as NBE) by way of conduct
of examination for the students,
including
conduct
of
entrance
examination
for
admission
to
educational institution [under S. No. 66
(aa) of notif. No. 38/1/2017-Fin(R&C)(12/
/2017-Rate)]. Therefore, GST shall not
apply to any fee or any amount charged
by such Boards for conduct of such
examinations including entrance
examinations.
(ii)
GST is also exempt on input services
relating to admission to, or conduct of
examination, such as online testing
service, result publication, printing of
notification for examination, admit card
and questions papers etc., when provided
to such Boards [under S. No. 66 (b) (iv) of
notif No. 38/1/2017-Fin(R&C)(12/
/2017-Rate),].
(iii)
GST at the rate of 18% applies to other
services provided by such Boards,
namely of providing accreditation to an
institution or to a professional
(accreditation fee or registration fee
such as fee for FMGE screening test) so
as to authorise them to provide their
respective services.
5. Difficulty if any, in the implementation of this
circular may be brought to the notice of the
undersigned.
Hemant Kumar, IAS, Commissioner State Tax,
Goa.
Panaji, 6th July, 2021.
Note:
Similar circular under Central Goods and
Services Tax Act, 2017 is issued by the
Department of Revenue, Ministry of Finance,
GOI, New Delhi vide Circular No. 151/07/2021-
-GST dated 17th June, 2021.
________
CCT/26-4/2017-18/E/855
Circular
(No. 5/2021-22-GST)
Subject: Clarification regarding rate of tax
applicable on construction services
provided to a Government Entity, in
relation to construction such as of a
Ropeway on turnkey basis-reg.
Reference has been received for a clarification
whether services supplied to a Government Entity
by way of construction such as of “a ropeway” are
eligible for concessional rate of 12% GST under
entry No. 3 (vi) of Notification No. 38/1/2017-
-Fin(R&C)(11/2017-Rate) dated 30-06-2017. On the
recommendation of the GST Council, this issue is
clarified as below.
2. According to entry No. 3(vi) of notification
No. 38/1/2017-Fin(R&C)(11/2017-Rate) dated
30-06-2017, GST rate of 12% is applicable, inter
alia, on-
“(vi) Composite supply of works contract as
defined in clause (119) of Section 2 of the
Central Goods and Services Tax Act, 2017,
(other than that covered by items (i), (ia),
(ib), (ic), (id), (ie) and (if) above) provided to
the Central Government, State Government,
Union Territory, a local authority a
Governmental Authority or a Government
Entity, by way of construction, erection,
commissioning, installation, completion,
fitting out, repair, maintenance, renovation,
or alteration of–
(a)
a civil structure or any other original
works meant predominantly for use other
than for commerce, industry, or any other
business or profession;”
2.1
Thus, said entry No. 3 (vi) does not apply to
any works contract that is meant for the purposes
of commerce, industry, business of profession, even
if such service is provided to the Central
Government, State Government, Union Territory, a
local authority a Governmental Authority or a
Government Entity. The doubt seems to have arisen
in the instant cases as Explanation to the said
entry states, the term ‘business’ shall not include
any activity or transaction undertaken by the
Central Government, a State Government or any
local authority in which they are engaged as public
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authorities. However, this explanation does not
apply to Governmental Authority or Government
Entity, as defined in clause (ix) and (x) of the
explanation to said notification. Further, civil
constructions, such as rope way for tourism
development shall not be covered by said entry
3(vi) not being a structure that is meant
predominantly for purposes other than business.
While road, bridge, terminal, or railways are
covered by entry No. 3(iv) and 3(v) of said
notification, structures like ropeway are not covered
by these entries too. Therefore, works contract
service provided by way of construction such as of
rope way shall fall under entry at sl. No. 3(xii) of
notification 38/1/2017-Fin(R&C)(11/2017-Rate
and attract GST at the rate of 18%.
3. Difficulty if any, may be brought to the notice
of the undersigned.
Hemant Kumar, IAS, Commissioner State Tax,
Goa.
Panaji, 6th July, 2021.
Note:
Similar circular under Central Goods and
Services Tax Act, 2017 is issued by the
Department of Revenue, Ministry of Finance,
GOI, New Delhi vide Circular No. 152/08/2021-
-GST dated 17th June, 2021.
________
CCT/26-4/2017-18/E/856
Circular
(No. 6/2021-22-GST)
Subject: GST on milling of wheat into flour or
paddy into rice for distribution by State
Governments under PDS-reg.
Certain representations have been received
seeking clarification whether composite supply of
service by way of milling of wheat into wheat flour,
alongwith fortification, by any person to a State
Government for distribution of such wheat flour
under Public Distribution System is eligible for
exemption under entry No. 3A of Notification
No. 38/1/2017-Fin(R&C)(12/2017-Rate) dated
30-06-2017, and also as regards the rate of GST on
such milling, if it does not fall in said entry No. 3A.
The issue has been examined by GST Council in its
43rd meeting held on 28th May, 2021.
2. Entry at Sl. No. 3A of Notification No. 38/1/
/2017-Fin(R&C)(12/2017-Rate) dated 30-06-2017
exempts “composite supply of goods and services
in which the value of supply of goods constitutes
not more than 25 per cent of the value of the said
composite supply provided to the Central
Government, State Government or Union territory
or local authority or a Governmental authority or a
Government Entity by way of any activity in relation
to any function entrusted to a Panchayat under
Article 243G of the Constitution or in relation to
any function entrusted to a Municipality under
Article 243W of the Constitution”.
3. As per the recommendation of the GST Council
the issue is clarified as below.
3.1 Public Distribution specifically figures at
entry 28 of the 11th Schedule to the constitution,
which lists the activities that may be entrusted to
a Panchayat under Article 243G of the Constitution.
Hence, said entry No. 3A would apply to composite
supply of milling of wheat and fortification thereof
by miller, or of paddy into rice, provided that value
of goods supplied in such composite supply (goods
used for fortification, packing material etc.) does
not exceed 25% of the value of composite supply.
It is a matter of fact as to whether the value of
goods in such composite supply is up to 25% and
requires ascertainment on case-to-case basis.
3.2 In case the supply of service by way of
milling of wheat into flour or of paddy into rice, is
not eligible for exemption under Sl. No. 3A of
Notification No. 38/1/2017-Fin(R&C)(12/2017-Rate)
dated 30-06-2017 for the reason that value of goods
supply in such a composite supply exceeds 25%,
then the applicable GST rate would be 5% if such
composite supply is provided to a registered
person, being a job work service (entry No. 26 of
notification No. 38/1/2017-Fin(R&C)(11/2017-Rate)
dated 30-06-2017). Combined reading of the
definition of job-work [Section 2(68), 2(94), 22, 24,
25 and Section 51] makes it clear that a person
registered only for the purpose of deduction of tax
under Section 51 of the Goa GST Act is also a
registered person for the purposes of the said entry
No. 26, and thus said supply to such person is also
entitled for 5% rate.
4. Difficulty if any, in the implementation of this
circular may be brought to the notice of the
undersigned.
Hemant Kumar, IAS, Commissioner State Tax,
Goa.
Panaji, 6th July, 2021.
Note:
Similar circular under Central Goods and Services
Tax Act, 2017 is issued by the Department of
Revenue, Ministry of Finance, GOI, New Delhi
vide Circular No. 153/09/2021-GST dated
17th June, 2021.
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CCT/26-4/2017-18/E/857
Circular
(No. 7/2021-22-GST)
Subject: GST on service supplied by State
Government to their undertakings or
PSUs by way of guaranteeing loans taken
by them-reg.
Certain representations have been received
requesting for clarification regarding applicability
of GST on supply of service by State Govt. to their
undertakings or PSUs by way of guaranteeing loans.
The issue was examined by GST Council in its
43rd meeting held on 28th May, 2021.
2. Entry No. 34A of Notification No. 38/1/2017-
-Fin(R&C)(12/2017-Rate) dated 30-06-2017 exempts
“Services supplied by Central Government, State
Government, Union territory to their undertakings
or Public Sector Undertakings (PSUs) by way
of guaranteeing the loans taken by such
undertakings or PSUs from the banking companies
and financial institutions.”
3. Accordingly, as recommended by the Council,
it is re-iterated that guaranteeing of loans by
Central or State Government for their undertaking
or PSU is specifically exempt under said entry
No. 34A.
4. Difficulty, if any, in the implementation of this
circular may be brought to the notice of the
undersigned.
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, 6th July, 2021.
Note:
Similar circular under Central Goods and
Services Tax Act, 2017 is issued by the
Department of Revenue, Ministry of Finance,
GOI, New Delhi vide Circular No. 154/10/2021-
-GST dated 17th June, 2021.
________
CCT/26-4/2017-18/E/858
Circular
(No. 8/2021-22-GST)
Subject: Clarification regarding GST rate on
laterals/parts of Sprinklers or Drip
Irrigation System–regarding.
Representations have been received seeking
clarification regarding GST rate on parts of
Sprinklers or Drip Irrigation System, when they are
supplied separately (i.e. not along with entire
sprinklers or drip irrigation system). This issue was
examined in the 43rd meeting of GST Council held
on the 28th May, 2021.
2. The GST rate on Sprinklers or Drip Irrigation
System along with their laterals/parts are governed
by S. No. ‘195B’ under Schedule II of notification
No. 38/1/2017-Fin(R&C)(1/2017-Rate) dated
30-06-2017 which has been inserted vide notification
No. 38/1/2017-Fin(R&C)(6/2018-Rate) dated
24-01-2018 and reads as below:
S.
Chapter
Description of goods
SGST
No.
heading/sub-
rate
-heading/tariff
item
195B
8424
Sprinklers; drip irrigation
6%
systems including laterals;
mechanical sprayer
3. The matter is examined. The intention of this
entry has been to cover laterals (pipes to be used
solely with sprinklers/drip irrigation system) and
such parts that are suitable for use solely or
principally with ‘sprinklers or drip irrigation
system’, as classifiable under heading 8424 as per
Note 2 (b) to Section XVI to the HSN. Hence, laterals/
/parts to be used solely or principally with
sprinklers or drip irrigation system, which are
classifiable under heading 8424, would attract a
GST of 12%, even if supplied separately. However,
any part of general use, which gets classified in a
heading other than 8424, in terms of Section Note
and Chapter Notes to HSN, shall attract GST as
applicable to the respective heading.
4. Difficulty, if any, may be brought to the notice
of the undersigned immediately.
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, 6th July, 2021.
Note:
Similar circular under Central Goods and
Services Tax Act, 2017 is issued by the
Department of Revenue, Ministry of Finance,
GOI, New Delhi vide Circular No. 155/11/2021-
-GST dated 17th June, 2021.
________
CCT/26-4/2017-18/E/859
Circular
(No. 9/2021-22-GST)
Subject: Clarification in respect of applicability
of Dynamic Quick Response (QR) Code
on B2C invoices and compliance of
notification No. 38/1/2017-Fin(R&C)(134),
dated 30th March, 2020-Reg.
Notification No. 38/1/2017-Fin(R&C)(134), dated
30th March, 2020 had been issued which requires
Dynamic QR Code on B2C invoice issued by
taxpayers having aggregate turnover more than
500 crore rupees, w.e.f. 01-12-2020. Further, vide
notification No. 38/1/2017-Fin(R&C)(193)/1379,
dated 12th May, 2021, penalty has been waived for
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non-compliance of the provisions of notification
38/1/2017-Fin(R&C)(134) for the period from
01st December, 2020 to 30th June, 2021, subject to
the condition that the said person complies with
the provisions of the said notification from 1st July,
2021. Further, various issues on Dynamic QR Code
have been clarified vide Circular No. 10/2020-21-
-GST, dated 24-03-2021.
2. Various references have been received from
trade and industry seeking clarification on
applicability of Dynamic Quick Response (QR) Code
on B2C (Registered person to Customer) invoices
and compliance of notification 38/1/2017-
-Fin(R&C)(134), dated 30th March, 2020 as amended.
The issues have been examined and in order to
ensure uniformity in the implementation of the
provisions of the law across the field formations,
the Commissioner, in exercise of its powers
conferred under Section 168 of the Goa GST Act,
2017, hereby clarifies the issues in the table below:
1.
Whether Dynamic QR Code is to be provided
Any person, who has obtained a Unique Identity
on an invoice, issued to a person, who has
Number (UIN) as per the provisions of sub-section 9
obtained a Unique Identity Number as per
of Section 25 of Goa GST Act, 2017, is not a “registe-
the provisions of sub-section 9 of Section 25
red person” as per the definition of registered
of Goa GST Act, 2017?
person provided in Section 2(94) of the Goa GST
Act, 2017. Therefore, any invoice, issued to such
person having a UIN, shall be considered as
invoice issued for a B2C supply and shall be
required to comply with the requirement of
Dynamic QR Code.
2.
UPI ID is linked to the bank account of the
Given that UPI ID is linked to a specific bank
payee/person collecting money. Whether bank
account of the payee/ person collecting money,
account and IFSC details also need to be
separate details of bank account and IFSC may
provided separately in the Dynamic QR Code
not be provided in the Dynamic QR Code.
along with UPI ID?
3.
In cases where the payment is collected by
Yes. In such cases where the payment is collected
some person other than the supplier (ECO or
by some person, authorized by the supplier on
any other person authorized by the supplier
his/her behalf, the UPI ID of such person may be
on his/her behalf), whether in such cases, in
provided in the Dynamic QR Code, instead of UPI
place of UPI ID of the supplier, the UPI ID of
ID of the supplier.
such person, who is authorized to collect the
payment on behalf of the supplier, may be
provided?
4.
In cases, where receiver of services is located
No. Wherever an invoice is issued to a recipient
outside India, and payment is being received
located outside India, for supply of services, for
by the supplier of services in foreign exchange,
which the place of supply is in India, as per the
through RBI approved modes of payment, but
provisions of IGST Act, 2017, and the payment is
as per provisions of the IGST Act, 2017, the
received by the supplier in foreign currency,
place of supply of such services is in India,
through RBI approved mediums, such invoice may
then such supply of services is not considered
be issued without having a Dynamic QR Code, as
as export of services as per the IGST Act, 2017;
such dynamic QR code cannot be used by the
whether in such cases, the Dynamic QR Code
recipient located outside India for making payment
is required on the invoice issued, for such
to the supplier.
supply of services, to such recipient located
outside India?
5.
In some instances of retail sales over the
In such cases, where the invoice number is not
counter, the payment from the customer in
available at the time of digital display of dynamic
received on the payment counter by displaying
QR code in case of over the counter sales and the
dynamic QR code on digital display, whereas
invoice number and invoices are generated after
the invoice, along with invoice number, is
receipt of payment, the unique order ID/unique
generated on the processing system being
sales reference number, which is uniquely linked
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used by supplier/merchant after receiving the
to the invoice issued for the said transaction, may
payment. In such cases, it may not be possible
be provided in the Dynamic QR Code for digital
for the merchant/supplier to provide details
display, as long as the details of such unique
of invoice number in the dynamic QR code
order ID/sales reference number linkage with
displayed to the customer on payment counter.
the invoice are available on the processing
However, each transaction i.e. receipt of payment
system of the merchant/ supplier and the cross
from a customer is having a unique Order ID/
reference of such payment along with unique
/sales reference number, which is linked with
order ID/sales reference number are also provided
the invoice for the said transaction. Whether
on the invoice.
in such cases, the order ID/reference number
of such transaction can be provided in the
dynamic QR code displayed digitally, instead
of invoice number.
6.
When part-payment has already been received
The purpose of dynamic QR Code is to enable the
by the merchant/supplier, either in advance or
recipient/customer to scan and pay the amount
by adjustment (e.g. using a voucher, discount
to be paid to the merchant/supplier in respect of
coupon etc.), before the dynamic QR Code is
the said supply. When the part-payment for any
generated, what amount should be provided
supply has already been received from the
in the Dynamic QR Code for “invoice value”?
customer/recipient, in form of either advance or
adjustment through voucher/discount coupon
etc., then the dynamic QR code may provide only
the remaining amount payable by the customer/
/recipient against “invoice value”. The details of
total invoice value, along with details/cross
reference of the part-payment/advance/adjust-
ment done, and the remaining amount to be paid,
should be provided on the invoice.
3. Circular No. 10/2021, dated 24-03-2021 stands modified to this extent.
4. Difficulty, if any, in the implementation of the above instructions may please be brought to the notice
of the undersigned.
Hemant Kumar, IAS, Commissioner State Tax, Goa.
Panaji, 6th July, 2021.
Note:
Similar circular is issued under Central Goods and Services Tax Act, 2017 by the GST Policy wing, Central Board
of Indirect Taxes and Customs, Department of Revenue, Ministry of Finance, GOI, New Delhi vide Circular
No. 156/12/2021-GST dated 21st June, 2021.
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