Haryana Government has implemented all the decisions taken by the Goods and Services Tax (GST) Council in its 23rd meeting
Chandigarh, Nov 15- Haryana Government has implemented all the decisions taken by the Goods and Services Tax (GST) Council in its 23rd meeting held at Guwahati on November 10, 2017 to reduce tax on plywood, scientific instruments and agriculture implements.
While stating this here today, Haryana Excise and Taxation Minister, Capt. Abhimanyu said that notifications have been issued in this regard.
He said that the plywood goods, on which the tax has been reduced, included plywood, veneered panels and similar laminated wood. Similarly, the scientific instruments on which tax has been reduced, included binoculars, monoculars, other optical telescopes and mountings, other astronomical instruments and mountings but not including instruments for radio-astronomy, photographic other than cinematography cameras, photographic flashlight apparatus and flashbulbs other than discharge lamps, cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus, image projectors other than cinematographic, photographic (other than cinematographic), enlargers and reducers.
He said that the other scientific instruments included apparatus and equipment for photographic (including cinematographic) laboratories, not specified or included elsewhere, negatoscopes, projection screens, compound optical microscopes including those for photomicrography, cinematography or micro-projection, microscopes other than optical microscopes, diffraction apparatus, liquid crystal devices not constituting articles provided for more specifically in other headings, lasers, other than laser diodes, other optical appliances and instruments, not specified or included elsewhere, direction finding compasses, other navigational instruments and appliances, surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses and rangefinders.
He said that agriculture instruments on which tax has been reduced included parts of agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers, harvesting or threshing machinery including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce.
Capt. Abhimanyu said that tax has also been reduced on apparatus based on the use of X-rays or of alpha, beta or gamma radiations (other than those for medical, surgical, dental or veterinary uses), including radiography or radiography apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examinations or treatment tables, chairs and the like, instruments, apparatus and models, designed for demonstrational purposes like in education or exhibition, unsuitable for other uses.
The Minister said that the state government has issued five notifications and these would be applicable from today. These included notification for the twelfth amendment to Central Goods and Services Tax (CGST) Rules, 2017, to prescribe quarterly furnishing of Form GSTR-1 for those taxpayers with aggregate turnover of less than Rs 1.5 crore, to limit the maximum late fee payable for delayed filing of return in Form GSTR-3B from October 2017 onwards to Rs 25 per day. (In case of nil return filers, the late fee is to be Rs 10 per day.), to exempt suppliers of services through an e-commerce platform liable to collect tax at source under section 52 of the CGST Act from obtaining compulsory registration under section 24(ix) of the Act provided their aggregate all India turnover does not exceed Rs 20 lakh and to exempt all taxpayers from payment of tax on advances received in case of supply of goods.
He said that the government has also decided to extend the due date for submitting Form GST TRAN-1 and for revision of Form GST TRAN-1 till December 31,