Confidential

Agenda for
20th GST Council Meeting Volume-3

5 August 2017
New Delhi

Table of Contents

Agenda No.Agenda ItemPage No.
5Recommendations of the Fitment Committee (Goods) i.      Indigenous Handmade Musical Instruments4
    7Any other agenda item with the permission of the Chairperson
ix. Special provisions in GST in case of supplies to/from Nepal and Bhutan
x. Modification in FORM REG -13 to remove mandatory requirement of PAN for Embassies / Consulates and other UN Organizations		7  

8

Discussion on Agenda Items

Agenda Item 5: Recommendations of the Fitment Committee (Goods)

(i) Indigenous Handmade Musical Instruments

Agenda Item 5: Recommendations of the Fitment Committee (Goods)

(i) Indigenous Handmade Musical Instruments

  1. During the meetings of the Fitment Committee held on 25 July 2017, 31 July 2017 and 1 August 2017 various references on rates were examined and compiled which constitutes the Detailed Agenda Notes for Agenda Item 5 (Fitment Recommendations-Goods) for the 20th GST Council Meeting. In respect of S. No. 74 of Annexure II of the said Detailed Agenda Notes relating to Indigenous handmade musical instruments (HS Code 92) which attracts Nil rate of GST, in order to remove ambiguity, there is a need define “Indigenous handmade musical instruments”. In this context, the Fitment Committee observed the following –
    i. West Bengal may provide a list of Indigenous handmade musical instruments
    ii. The entry in notification can be modified to say Indigenous handmade musical instruments including these instruments.
  2. Accordingly, the Commissioner (Commercial Taxes), West Bengal, vide email dated 3 August 2017, forwarded a list of musical instruments for specific inclusion in the exemption list. The list is as follows:
  1. Bulbul Tarang
  2. Dotar, Dotora, or Dotara
  3. Ektara
  4. Getchu Vadyam or Jhallari
  5. Gopichand or Gopiyantra or Khamak
  6. Gottuvadhyam or Chitravina
  7. Katho
  8. Sarod
  9. Sitar
  10. Surbahar
  11. Surshringar
  12. Swarabat
  13. Swarmandal
  14. Tambura
  15. Tumbi
  16. Tuntuna
  17. Magadi Veena
  18. Hansaveena
  19. Mohan Veena
  20. Nakula Veena
  21. Nanduni
  22. Rudra Veena
  23. Saraswati Veena
  24. Vichitra Veena
  25. Yazh
  26. Ranjan Veena
  27. Triveni Veena
  28. Chikara
  29. Dilruba
  30. Ektara violin
  31. Esraj
  32. Kamaicha
  33. Mayuri Vina or Taus
  34. Onavillu
  35. Behala (violin type)
  36. Pena or Bana
  37. Pulluvan veena – one stringed violin
  38. Ravanahatha
  39. Folk sarangi
  40. Classical sarangi
  41. Sarinda
  42. Tar shehnai
  43. Gethu or Jhallari
  44. Gubguba or Jamuku – Percussion string instrument
  45. Pulluvan kutam
  46. Santoor – Hammered chord box
  47. Pepa
  48. Pungi or Been
  49. Indian Harmonium: Double reed
  50. Kuzhal
  51. Nadaswaram
  52. Shehnai
  53. Sundari
  54. Tangmuri
  55. Alghoza – double flute
  56. Bansuri
  57. Venu (Carnatic flute) Pullanguzhal
  58. Mashak
  59. Titti
  60. Sruti upanga
  61. Gogona
  62. Morsing
  63. Shruti box
  64. Harmonium (hand-pumped
  65. Ekkalam
  66. Karnal
  67. Ramsinga
  68. Kahal
  69. Nagphani
  70. Turi
  71. Dhad
  72. Damru
  73. Dimadi
  74. Dhol
  75. Dholak
  76. Dholki
  77. Duggi
  78. Ghat singhari or gada singari
  79. Ghumot
  80. Gummeta
  81. Kanjira
  82. Khol
  83. Kinpar and Dhopar (tribal drums)
  84. Maddale
  85. Maram
  86. Mizhavu
  87. Mridangam
  88. Pakhavaj
  89. Pakhavaj jori – Sikh instrument similar to tabla
  90. Panchamukha vadya
  91. Pung
  92. Shuddha madalam or Maddalam
  93. Tabala / tabl / chameli – goblet drum
  94. Tabla
  95. Tabla tarang – set of tablas
  96. Tamte
  97. Thanthi Panai
  98. Thimila
  99. Tumbak, tumbaknari, tumbaknaer
  100. Daff, duff, daf or duf Dimdi or dimri – small frame drum without jingles
  101. Kanjira – small frame drum with one jingle
  102. Kansi – small without jingles
  103. Patayani thappu – medium frame drum played with hands
  104. Chenda
  105. Dollu
  106. Dhak
  107. Dhol
  108. Dholi
  109. Idakka
  110. Thavil
  111. Udukai
  112. Chande
  113. Nagara – pair of kettledrums
  114. Pambai – unit of two cylindrical drums
  115. Parai thappu, halgi – frame drum played with two sticks
  116. Sambal
  117. Stick daff or stick duff – daff in a stand played with sticks
  118. Tamak’
  119. Tasha – type of kettledrum
  120. Urumee
  121. JaltarangChimpta – fire tong with brass jingles
  122. Chengila – metal disc
  123. Elathalam
  124. Geger – brass vessel
  125. Ghatam and Matkam (Earthenware pot drum)
  126. Ghungroo
  127. Khartal or Chiplya
  128. Manjeera or jhanj or taal
  129. Nut – clay pot
  130. Sankarjang – lithophone
  131. Thali – metal plate
  132. Thattukazhi mannai
  133. Kanch tarang, a type of glass harp
  134. Kashtha tarang, a type of xylophone

3. The Council may approve that the rate of GST on all indigenous handmade musical instruments as listed in paragraph 2 above shall be nil and to suitably modify the entry in Notification No.2/2017- Central Tax (Rate) dated 28 June 2017 and the corresponding SGST notifications.

Agenda Item 7: Any other agenda item with the permission of the Chairperson

7. (ix) Special provisions in GST in case of supplies to/from Nepal and Bhutan

  1. In case of supplies to/from Nepal and Bhutan, certain provisions under the existing laws are proposed to be continued in accordance with international treaties so as to encourage trade between India and these countries. The specific provisions in this regard are as follows:

GST on services associated with transit cargo to/from Nepal and Bhutan (land locked countries)

2.1. In the pre-GST regime, Notification No. 38/96-Customs (Tariff) dated 23.07.1996 exempted all customs duties on transit cargo to/from Nepal and Bhutan (i.e., goods imported into India from a foreign country for the purpose of export to Bhutan/Nepal and goods imported into India from Bhutan/Nepal for the purpose of export to a foreign country). This exemption has been continued even in GST regime after 01.07.2017 by virtue of amending the said notification vide Notification No. 43/2017-Customs (Tariff) dated 30.06.2017.
2.2. Further, Circular No. 204/2/2017-Service Tax dated 16.02.2017 clarified that service tax is not applicable on the services by way of transportation of goods by a vessel from a place outside India to the customs station in India with respect to goods intended for transhipment to any country outside India. In GST regime, exemption for such services is not available. Therefore, in principle approval of the GST Council is sought that GST would not be leviable on such services in line with the provisions existing pre-GST. The Law/Fitment Committee would work out the modalities to implement this decision.

To provide for receipt of payment in Indian rupees in case of export of services to Nepal and Bhutan

3.1. The Bilateral Treaties signed by India with Nepal and Bhutan provide for payment of exports from India to Nepal and Bhutan to be received in Indian Rupees. However, section 2(6) of the IGST Act, 2017 defines supply of any service as “export of services” subject to conditions specified therein. One of the conditions is that the payment for such service has been received by the supplier of service in convertible foreign exchange. Thus, in cases of supply of services to Nepal and Bhutan where the payment for such supply is received in Indian rupees, integrated tax would be leviable in accordance with section 5(1) of the IGST Act, 2017 being inter-State supplies. Such services were not subject to service tax as place of provision of such services is out of India. It is proposed to continue the same practice namely, not to levy GST if services are supplied to Nepal and Bhutan, but payment thereof is received in Indian rupees. Such supplies would continue to be zero rated if payment is received in convertible foreign exchange. Therefore, in principle approval of the GST Council is sought to exempt from the levy of integrated tax on the supply of services to Nepal and Bhutan in cases where the payment is received in Indian rupees. The Law Committee/Fitment Committee would provide a suitable formulation to implement this decision.

7. (x) Modification in FORM REG -13 to remove mandatory requirement of PAN for Embassies / Consulates and other UN Organizations

  1. The Ministry of External Affairs had raised the issue that Embassies / Consulates / Diplomatic Missions and other UN organizations and their authorized representatives do not have a PAN and therefore a lot of challenge was being faced by them to get a Unique Identification Number under GST.
  2. The issue was discussed in the Law Committee meeting held on 11.07.2017 where it was decided that the mandatory requirement for PAN for Embassies / Consulates / Diplomatic Missions and other UN organizations or their authorized representatives may be removed.
  3. It is therefore proposed that FORM REG-13 may be amended and the mandatory requirement of PAN for Embassies / Consulates / Diplomatic Missions and other UN organizations or their authorized representatives may be removed. Proposed revised form is enclosed.
  4. This proposal is placed before the Council for approval.

Form GST REG-13 [See Rule——-]

Application/Form for grant of Unique Identity Number (UIN) to UN Bodies/ Embassies /others

State /UT –                         District –

PART A

(i)Name of the Entity 
(ii)Permanent Account Number (PAN) of entity, if any (applicable in case of any other person notified) (Not applicable for Embassies/UN Bodies/ High Commissions etc.) 
(iii)Name of the Authorized Signatory 
(iv)PAN of Authorized Signatory  (Not applicable for Embassies/UN Bodies/ High Commissions etc) 
(v)Email Address of the Authorized Signatory 
(vi)Mobile Number of the Authorized Signatory (+91) 

PART B

1.Type of Entity (Choose one)UN Body               Embassy             Other Person
2.Country 
2A.MEA’s Recommendation, if applicableLetter No.Date
3.Notification dDetailsNotification No.Date
4.Address of the entity in State
Building No./Flat No.Floor No.
Name of the Premises/BuildingRoad/Street
City/Town/VillageDistrict
Block/Taluka 
LatitudeLongitude
StatePIN Code
Contact Information 
Email Address Telephone number 
Fax Number Mobile Number 
7.Details of Authorized Signatory, if applicable
ParticularsFirst NameMiddle NameLast name
Name   
Photo   
Name of Father   
 Date of BirthDD/MM/YYYYGender<Male, Female, Other>
Mobile Number Email address 
Telephone No. 
Designation /Status Director Identification Number (if any) 
PAN (not applicable for Embassies/ UN bodies etc.) Aadhaar Number (not applicable for Embassies/ UN bodies etc.) 
Are you a citizen of India?Yes / NoPassport No. (in case of foreigners) 
Residential Address
Building No/Flat No Floor No 
Name of the Premises/Building Road/Street 
Town/City/Village District 
Block/Taluka 
State PIN Code      
8Bank Account Details (add more if required)
Account Number Type of Account 
IFSC Bank Name 
Branch Address 
9.Documents Uploaded
The authorized person who is in possession of the documentary evidence (other thanUN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the entity.
Or
The proper officer who has collected the documentary evidence from the applicant (UN Body/ Embassy etc.) shall upload the scanned copy of such documents including the copy of resolution / power of attorney, authorizing the applicant to represent the UN Body / Embassy etc. in India and link it along with the UIN generated and allotted to respective UN Body/ Embassy etc.
11.Verification
I hereby solemnly affirm and declare that the information given herein above is true and correct to the best of my knowledge and belief and nothing has been concealed therefrom.

Place: (Signature)

Date:                                                                                                                                Name of Authorized Person:

Or                                                                                                                                                         (Signature)

Place: Name of Proper Officer:
Date: Designation:
Jurisdiction:

Instructions for submission of application for registration for UN Bodies/ Embassies/others notified by the Government.

  • Every personrequired to obtain a unique identity numbershall submit the application electronically.
  • Application shall be filed through Common Portal or registration can be grantedsuo-motoby proper officer.
  • The application filed on the Common Portal is required to be signed electronically or through any other mode as specified by the Government.
  • The details of the person authorized by the concerned entity to sign the refund application or otherwise, should be filled up against the “Authorised Signatory details” in the application.
  • PAN / Aadhaar will not be applicable for Embassies / UN bodies or any other entities recommended by MEA for claiming refund on purchases.