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EASY GST
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What is GST
GST stands for “Goods and Services Tax”, and is a comprehensive indirect tax levy on manufacture, sale and consumption of goods as well as services at the national level.
GST would be applicable on “supply” of goods or services ‘supply’ includes all forms of supply of goods and/or services such as sale, transfer, barter, exchange, licence, rental, lease or disposal made or agreed to be made for a consideration by a person in the course or furtherance of business.
It is dual GST with the Centre and the States simultaneously levying it on a common base.
The GST will be levied by the Centre would be called Central GST (CGST)
The GST levied by the States [including Union territories with legislature] would be called State GST (SGST).
An Integrated GST (IGST) would be levied on inter-State supply (including stock transfers) of goods or services. This would be collected by the Centre so that the credit chain is not disrupted.
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GST Applicability
If aggregate turnover exceeds Rs. 19 lakhs /Rs. 9 Lakhs (in case of North east region) then person will have to register with GST Authority.
If aggregate turnover exceeds Rs. 20 lakhs /Rs.10 Lakhs (in case of North east region) then person will have to pay GST as per applicable rates.
Turnover includes the aggregate value of all taxable and non-taxable supplies, exempt supplies, and exports of goods and/or service of a person.
Turnover excludes taxes charged under the CGST Act, SGST Act and the IGST Act and value of supplies on which tax is levied on reverse charge basis
If turnover exceeds prescribed limits then register with GST Authority within 30 days of increase.
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4. GST Registration mandatory?
Irrespective of monetary limit of Rs. 20Lakhs/10Lakhs GST registration is mandatory if any entity falls under any of the following:
Inter-State taxable supply;
Casual taxable persons;
persons who are required to pay tax under reverse charge;
non-resident taxable persons;
persons who are required to deduct tax under section 37;
persons who supply goods and/or services on behalf of other registered taxable persons whether as an agent or otherwise;
input service distributor;
persons who supply goods and/or services other than branded services, through electronic commerce operator;
every electronic commerce operator;
an aggregator who supplies services under his brand name or his trade name; and
such other person or class of persons as may be notified by the Central Government or a State Government on the recommendations of the Council.
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GST Rate Chart
GST Rate (Goods) – 0% (Essential items)
Jute, fresh meat, fish chicken, eggs, milk, butter milk, curd, natural honey, fresh fruits and vegetables, flour, besan, bread, prasad, salt, bindi. Sindoor, stamps, judicial papers, printed books, newspapers, bangles, handloom, Bones and horn cores, bone grist, bone meal, etc.; hoof meal, horn meal, Cereal grains hulled, Palmyra jaggery, Salt - all types, Kajal, Children's' picture, drawing or colouring books, Human hair 
GST Rate (Services) – 0%
Hotels and lodges with tariff below Rs 1,000, Grandfathering service 
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GST Rate Chart
GST Rate (Goods) – 5% (Commom use items)
Apparel below Rs 1000, packaged food items, footwear below Rs 500, cream, skimmed milk powder, branded paneer, frozen vegetables, coffee, tea, spices, pizza bread, rusk, sabudana, kerosene, coal, medicines, stent, lifeboats, Cashew nut, Cashew nut in shell, Raisin, Ice and snow, Bio gas, Insulin, Agarbatti, Kites, Postage or revenue stamps, stamp-post marks, first-day covers 
GST Rate (Services) – 5%
Transport services (Railways, air transport), small restraurants
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GST Rate Chart
GST Rate (Goods) – 12%
Apparel above Rs 1000, frozen meat products , butter, cheese, ghee, dry fruits in packaged form, animal fat, sausage, fruit juices, Bhutia, namkeen, Ayurvedic medicines, tooth powder, agarbatti, colouring books, picture books, umbrella, sewing machine, cellphones, Ketchup & Sauces, All diagnostic kits and reagents, Exercise books and note books, Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs, Spectacles, corrective, Playing cards, chess board, carom board and other board g .. 
GST Rate (Services) – 12%
State-run lotteries, Non-AC hotels, business class air ticket, fertilisers, Work Contracts 
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GST Rate Chart
GST Rate (Goods) – 18%
footwear costing more than Rs 500, Bidi Patta, Biscuits (All catogories), flavoured refined sugar, pasta, cornflakes, pastries and cakes, preserved vegetables, jams, sauces, soups, ice cream, instant food mixes, mineral water, tissues, envelopes, tampons, note books, steel products, printed circuits, camera, speakers and monitors, Kajal pencil sticks, Headgear and parts thereof, Aluminium foil, Weighing Machinery [other than electric or electronic weighing machinery], Printers [other than multif .. 
GST Rate (Services) – 18%
AC hotels that serve liquor, telecom services, IT services, branded garments and financial services, Room tariffs between Rs 2,500 and Rs 7,500, Restaurants inside five-star hotels
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GST Rate Chart
GST Rate (Goods) – 28% Bidis, chewing gum, molasses, chocolate not containing cocoa, waffles and wafers coated with choclate, pan masala, aerated water, paint, deodorants, shaving creams, after shave, hair shampoo, dye, sunscreen, wallpaper, ceramic tiles, water heater, dishwasher, weighing machine, washing machine, ATM, vending machines, vacuum cleaner, shavers, hair clippers, automobiles, motorcycles, aircraft for personal use GST Rate (Services) – 28% Private-run lotteries authorised by the states, hotels with room tariffs above Rs 7,500, 5-star hotels, race club betting, cinema
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GST Support Services is business services platform dedicated to helping people for GST Services to easily start and grow their business, at an affordable cost. With the mission of making it easier for Entrepreneurs to start their business. We offering a range of GST solution services.
Our aim is to help the entrepreneur on the legal and regulatory requirements, and be a partner throughout the business lifecycle, offering support at every stage to ensure the business remains compliant and continually growing.
Our vision is to be the most admired and responsible integrated service provider with international footprint, delivering sustainable value to all our customers.
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11. Services on GSTSUPPORTSERVICES
GST Workshops and seminars
GST training
Migration of existing Excise/VAT/Service tax assesses to GST regime
GST Registration
Periodical GST Compliances pertaining to Returns and other event based activities
Advisory on various critical issues of GST and transition from existing Indirect tax structure to GST
GST Refund
GST Assessment
Litigation and representation before GST Authorities
GST books/periodicals/magazines.
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12. THANK YOU Corporate Office
301 & 301A, 3rd Floor,Patel House, Ranjeet Nagar Comm. Complex,  Ranjeet Nagar, New Delhi Tele :

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Disclaimer This presentation has been designed to provide information of a general nature and is not intended as a substitute for professional consultation. The opinions and interpretations expressed are those of our Team Members only and readers should seek appropriate professional advice before acting on the basis of any information contained herein. While we endeavor to keep the information up to date and correct, we ( its members, owners, team, representatives and authors) make no representations or warranties of any kind, express or implied, about the completeness, accuracy, reliability, suitability or availability with respect to the website or the information, products, services, or related graphics contained on the website for any purpose. Any reliance you place on such information is therefore strictly at your own risk.
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