gst presentation
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DRAFT PAPER ON GST IN INDIATRANSCRIPT
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GST India Consultants Pvt. Ltd.
Goods & Services Tax (Draft Paper)
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GST India Consultants Pvt. Ltd.
Presentation onFirst Paper Discussion on
GOODS AND SERVICES TAX
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Prior to GST
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Multiple taxation in pre-existing central excise duty and State
Sales tax system.
Sales Tax -- ‘Rate War’ among states, rates were numerous and
differed from state to state for same commodity.
Rates were harmonized after various meetings of EC of SFM.
With VAT the problem of ‘tax on tax’ was removed.
Set-off was given for CST and Sales Tax, not only for tax on
input but also for tax on previous purchases.
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What is Goods and Services Tax (GST)
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GST is a broad based and a single comprehensive tax levied on goods and services consumed in an economy.
GST paid on the procurement of goods and services can be set off against that payable on the supply of goods or services. But being the last person in the supply chain, the end consumer has to bear this tax and so, in many respects, GST is like a last-point retail tax.
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GST Global Scenario
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More than 140 countries have already introduced
GST/National VAT.
France was the first country to introduce GST system in 1954.
Typically it is a single rate system but two/three rate systems
are also prevalent. Canada and Brazil alone have a dual VAT.
Standard GST rate in most countries ranges between 15-20%.
All sectors are taxed with very few exceptions/ exemptions.
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GST Rate in Select Countries
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European UnionRates
%
United Kingdom 17.5
Germany 19
France 19.6
Belgium 21
Australia 10
New Zealand 12.5
China 17
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Background in IndiaBackground in India• The effort to introduce the new tax regime was reflected, for the first
time, in 2006-2007 Union Budget Speech.
• The then Finance Minister Mr. P. Chidambaram remarked that there is a large consensus that the country must move towards a national level GST that must be shared between the centre and the states.
• He proposed 1 April, 2010 as the date for introducing GST. After successful introduction of Value Added Tax (VAT) in almost all the states and continuous increase in number of services under the service tax net.
• Finance Minister Pranab Mukherjee while presenting the Budget on July 6, 2009, said that GST would come into effect from April 2010.
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How will GST work?
Example: GST rate is 10%, with the manufacturer making value addition of Rs.30 on his purchases worth Rs.100 of input of goods and services used in the manufacturing process. The manufacturer will then pay net GST of Rs. 3 after setting-off Rs. 10 as GST paid on his inputs (i.e. Input Tax Credit) from gross GST of Rs. 13. The manufacturer sells the goods to the whole seller. When the whole seller sells the same goods after making value addition of (say), Rs. 20, he pays net GST of only Rs. 2, after setting-off of Input Tax Credit of Rs. 13 from the gross GST of Rs. 15 to the manufacturer. Similarly, when a retailer sells the same goods after a value addition of (say) Rs. 10, he pays net GST of only Re.1, after setting-off Rs.15 from his gross GST of Rs. 16 paid to whole seller. Thus, the manufacturer, whole seller and retailer have to pay only Rs. 6 (= Rs. 3+Rs. 2+Re. 1) as GST on the value addition along the entire value chain from the producer to the retailer, after setting off GST paid at the earlier stages. The overall burden of GST on the goods is thus much less.
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ExampleStage ofsupplychain
Purchasevalue ofInput
Valueaddition
Value at which supply of goods and
servicesmade to next
stage
Rate of GST
GST onoutput
Input Tax
credit
Net GST=GST onoutput -
Inputtax credit
Manu-facturer
100 30 130 10% 13 10 13-10=3
Whole- seller
130 20 150 10% 15 13 15-13=2
Retailer 150 10 160 10% 16 15 16-15-1
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Need for GST in India
Shortcomings in the structure of VAT both at the Central and at the State level. (non inclusion of various duties on input.)
Certain indirect taxes not subsumed in VAT continue to be charged.
Load of CENVAT and Service Tax remains included in the value of goods charged under VAT leading to a cascading effect.
CST does not carry any set-off relief and distortation in VAT due to export of tax from one state to other state.
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Salient features of GST
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Simple tax structure with only one rate. (mostly 20%). Uniform single tax across the supply chain. Beneficial to exporters due to Improvement in cost
competitiveness of goods and services. GST is unbiased tax structure as is neutral to business
processes, business models, product substitutes and geographical locations.
Empowered Committee (EC) has suggested a Dual GST comprising Central GST and State GST.
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Salient features of GST continued…
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Central GST’ and ‘State GST’ to operate in a parallel fashion.
Applicable to all transactions of goods and services except
goods and services outside purview of GST and those below
the threshold limits.
CGST and SGST to be paid in separate accounts of Centre
and State respectively.
Cross utilization of credits between Central GST and State
GST not permitted except in case of inter-state supply of
goods and services under the IGST model.
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GST Model for India:
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Input tax Credits (ITC)
• No cross utilization of credits.• Threshold limits: Gross annual turnover of Rs. 10 lakhs both
for goods and services for all states and UT.• Gross threshold for Central GST for goods kept at Rs. 1.5
crores.• Separate threshold for services kept at Rs. 10 lakhs.• GST PAN linked system to be introduced.
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Central Taxes to be subsumed under GST
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Central Excise Duty.Additional Excise Duties.Excise Duty levied under Medicinal & Toiletries
Preparation Act.Service Tax.Additional Customs Duty.Special Additional Duty of Customs – 4% (SAD).Surcharges and;Cesses.
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State Taxes and levies to be subsumed
VAT/Sales Tax.Entertainment Tax (unless levied by local bodies.)Luxury Tax.Taxes on Lottery, betting and gambling.State Cesses and surcharges related to supply of goods
and services.Entry tax not in lieu of Octroi.
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Purchase Tax› Disagreement between states on Purchase Tax subsuming.› Issue is being discussed in consultation with the Govt. of
India.
Tax on Alcoholic products:› Sales Tax/VAT and Excise Duty to continue.
• Tax on Tobacco products:› Would be subjected to GST with ITC.› Centre may be allowed to levy excise duty over and above
GST Without ITC.
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Tax on Petroleum Products:
– Basket of Petroleum Products, i.e. crude, motor spirit (including ATF) and HSD kept out of GST.
– Sales Tax could continue to be levied with prevailing floor rate.– Centre could also continue its levies.– Decision of GST on Natural Gas to be taken later.
Taxation of Services:
Concurrent power to Centre and States to levy tax on all goods and services.
Integrated GST (IGST) model comprising of CGST and SGST to be adopted for inter-state transactions.
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The Inter-State GST Model (Para 3.5)
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Goods to be taxed in the destination/importing StateServices to be taxed in the State of consumption Zero rating in the originating StateIdentified taxes to be subsumed by GSTStamp duty, toll tax, passenger tax and road tax not
subsumed in GST.Exports to be zero rated.
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GST Rate Structure (Para 3.6)
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Two rate structure.Lower rate for necessary items and goods o \f basic importance.Standard rate for goods in general.Special rate for precious metals and list of exempted items.Exempted list of under VAT may be retained under SGST in
initial years.The Govt. of India may adopt a similar approach for CGST.There may be a single rate for taxation of services under
CGST and SGST.Rates will be made known duly in course of legislative actions.
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Zero Rating of Exports (Para 3.7)
› Export of goods and services would be zero rated, meaning exporters of goods and services need not pay GST on their exports. GST paid by them on the procurement of goods and services will be refunded.
› Benefits allowed only to processing zones of SEZs.› No benefit for DTA sales from SEZs.
GST on Imports (Para 3.8)› CGST and SGST to be levied on imports with necessary
Constitutional Amendments.› The tax incidence to follow ‘Destination Principle’.› SGST to accrue to the state where the imported goods are
consumed.› Full and complete set-off on GST on imported goods and
services.
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Special Industrial Area Scheme (Para 3.9)
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The tax exemptions, remissions etc. shall be converted in to cash refund schemes, so that the set-off chain is not disturbed.
The exemptions and remissions etc. would continue up to legitimate expiry time both for Centre and State.
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IT Infrastructure (Para 3.10)
The major responsibilities of IT infrastructural requirement will be shared by the Central Government through the use of its own IT infrastructure facility.
The issues of tying up the State Infrastructure facilities with the Central facilities as well as further improvement of the States' own IT infrastructure, including TINXSYS, is now to be addressed expeditiously and in a time bound manner.
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Need for compensation during implementation of GST (Para 3.14)
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Adequate compensation for loss during five years of implementation to be provided to states.
Compensation in terms of special grants to be released to states duly in every month.
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Frequently Asked Questions
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Question 1: What is the justification of GST?
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Burden of "tax on tax" in the pre-existing Central excise duty of the Government of India and sales tax system of the State Governments.
Introduction of CENVAT and State VAT has given set-off for input taxes.
Incompleteness in CENVAT is that it has yet not been extended to include chain of value addition in the distributive trade below the stage of production.
Not included several Central taxes, such as Additional Excise Duties, Additional Customs Duty, Surcharges etc. in the overall framework of CENVAT, and thus kept the benefits of comprehensive input tax and service tax set-off out of the reach of manufacturers/ dealers.
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Continued…
In the present State-level VAT scheme, CENVAT load on the goods has not yet been removed and the cascading effect of that part of tax burden has remained unrelieved.
There are several taxes in the States, such as, Luxury Tax, Entertainment Tax, etc. which have still not been subsumed in the VAT.
There has also not been any integration of VAT on goods with tax on services at the State level with removal of cascading effect of service tax.
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Continued…
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With the introduction of GST at the State level, the additional burden of CENVAT and services tax would be comprehensively removed.
Thus GST is not simply VAT plus service tax, but a major improvement over the previous system of VAT and disjointed services tax - a justified step forward.
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Question 2: How can the burden of tax, in general fall under GST?
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CENVAT and State VAT unsuccessful to fully remove the cascading effect on taxes.
GST would remove the cascading effect with a continuous chain of set-off in the value chain.
Central and State taxes to be subsumed and CST to be phased out.
Widening coverage of tax compliance will lead to higher revenues, which may in turn lead to the possibility of lowering average tax.
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Question 3: How will GST benefit industry, trade and agriculture?
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Comprehensive and wider coverage of input tax and service tax set-off.
Phasing out of CST and subsuming of other taxes.Low impact of tax to industry, trade and agriculture.
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Question 4: How will GST benefit the exporters?
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Complete and comprehensive set-off of input taxes. Phasing out of Central Sales Tax. Subsuming of other Central and State taxes in GST. All the above factors would help increase competitiveness if
indigenous produce goods in International market. Also the uniformity in GST rate across the country would
bring down the compliance cost.
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Question 5: How will GST benefit the small entrepreneurs and small traders?
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Present threshold prescribed in State VAT Act varies from State to State.
Present threshold is five lakhs for majority of bigger states and lower threshold for North Eastern States and Special Category States.
Uniform threshold rate of Rs. 10 lakh both for goods and services for all the states and Union territories.
Central GST for goods may be kept at 1.5 crores.
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Question 6: How will GST benefit the common consumer?
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Cascading effect of CENVAT and Service tax will be removed.
Other taxes subsumed in GST.
Overall burden of taxes in the value chain would fall under GST and that would benefit the consumers.
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Question 7: Why is Dual GST required?
Central and State governments have been assigned powers to levy and collect taxes by the constitution.
Central and State government have distinct responsibilities to perform for which they need to raise resources.
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Question 8: How would a particular transaction of goods and services be taxed simultaneously under Central GST (CGST) and State GST (SGST)?
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SGST would be chargeable only when the supplier and the recipient are both located within the State.
Cross utilization of credits not permitted.
The same is applicable to services.
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Example:
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Suppose hypothetically that the rate of CGST is 10% and that of SGST is 10%. When a wholesale dealer of steel in Uttar Pradesh supplies steel bars and rods to a construction company which is also located within the same State for , say Rs. 100, the dealer would charge CGST of Rs. 10 and SGST of Rs. 10 in addition to the basic price of the goods. He would be required to deposit the CGST component into a Central Government account while the SGST portion into the account of the concerned State Government. Of course, he need not actually pay Rs. 20 (Rs. 10 + Rs. 10 ) in cash as he would be entitled to set-off this liability against the CGST or SGST paid on his purchases (say, inputs). But for paying CGST he would be allowed to use only the credit of CGST paid on his purchases while for SGST he can utilize the credit of SGST alone.
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Question 9: What is the rate structure proposed under GST?
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Two-rate structure -a lower rate for necessary items and basic importance and a standard rate for goods in general.
Special rate for precious metals and a list of exempted items.
Exempted list under VAT regime including goods of Local Importance may be retained.
CGST relating to goods the Centre might also have a two-rate structure, with conformity in the levels of rate with the SGST.
Services may have a single rate for both CGST and SGST.
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Question 10: What is the concept of providing threshold exemption for GST?
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Threshold exemption is built into a tax regime to keep small traders out of tax net. This has three-fold objectives:
a) It is difficult to administer small traders and cost of administering of such traders is very high in comparison to the tax paid by them.
a) The compliance cost and compliance effort would be saved for such small traders.
a) Small traders get relative advantage over large enterprises on account of lower tax incidence.
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Question 11: What is the scope of composition and compounding scheme under GST?
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Composition/Compounding Scheme an important feature of GST to protect the interests of small traders and small scale industries.
Should have an upper ceiling of Rs. 50 lakhs on gross annual turnover and a floor tax rate of 0.5 with respect to gross annual turnover across the states.
Scheme to allow re registration for dealers with turnover below the compounding cut-off.
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Question 12: How will imports be taxed under GST ?
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Both CGST and SGST will be levied on import of goods and services into the country.
Incidence of tax will follow the destination principle.
SGST will accrue to the State where the imported goods and services are consumed.
Full and complete set-off will be available on the GST paid on import on goods and services.
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Question 13 : Will cross utilization of credits between goods and services be allowed under GST regime?
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Cross utilization of credit of CGST between goods and services would be allowed.
Facility of cross utilization of credit will be available in case of SGST.
The cross utilization of CGST and SGST would generally not be allowed except in the case of inter-State supply of goods and services under the IGST model.
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Question 14: How will be Inter-State Transactions of Goods and Services be taxed under GST in terms of IGST method ?
IGST would be CGST plus SGST on all inter-State transactions of taxable goods and services.
The inter-State seller will pay IGST on value addition after adjusting available credit of IGST, CGST, and SGST on his purchases.
The Exporting State will transfer to the Centre the credit of SGST used in payment of IGST.
The Importing dealer will claim credit of IGST while discharging his output tax liability in his own State.
The Centre will transfer to the importing State the credit of IGST used in payment of SGST.
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The major advantages of IGST Model are:
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1. Maintenance of uninterrupted ITC chain on inter-State transactions.
2. No upfront payment of tax or substantial blockage of funds
for the inter-State seller or buyer.
3. No refund claim in exporting State, as ITC is used up while
paying the tax.
4. Self monitoring model.
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The major advantages of IGST Model are:
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5. Level of computerization is limited to inter- State dealers and Central and State Governments should be able to computerize their processes expeditiously.
5. As all inter-State dealers will be e-registered and correspondence with them will be by email, the compliance level will improve substantially.
5. Model can take 'Business to Business' as well as 'Business to Consumer' transactions into account.
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Question 18 : Why does introduction of GST require a Constitutional Amendment?
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The Constitution provides for delineation of power to tax between the Centre and States.
While the Centre is empowered to tax services and goods upto the production stage, the States have the power to tax sale of goods.
The States do not have the powers to levy a tax on supply of services while the Centre does not have power to levy tax on the sale of goods.
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Continued…
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Constitution does not vest express power either in the Central or State Government to levy a tax on the 'supply of goods and services'.
The Constitution also does not empower the States to impose tax on imports.
Therefore, it is essential to have Constitutional Amendments for empowering the Centre to levy tax on sale of goods and States for levy of service tax and tax on imports and other consequential issues.
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Question 16: How are the legislative steps being taken for CGST and SGST ?
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A Joint Working Group has recently been constituted (September 30, 2009) comprising of the officials of the Central and State Governments to prepare, in a time-bound manner a draft legislation for Constitutional Amendment.
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Question 17: How will the rules for administration of CGST and SGST be framed?
47
The Joint Working Group, as mentioned above, has also been entrusted the task of preparing draft legislation for CGST, a suitable Model Legislation for SGST and rules and procedures for CGST and SGST. Simultaneous steps have also been initiated for drafting of legislation for IGST and rules and procedures. As a part of this exercise, the Working Group will also address to the issues of dispute resolution and advance ruling.
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Issues & Challenges
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Stamp duty would be outside GST and so would octroi and entry tax.
Sales from an SEZ to DTA would not get the benefit of zero rating hence, exporters would need to claim refunds of the CGST and SGST from the Central and State Governments, respectively.
Issues on destination principle could crop up, say ‘a typical transaction involving import at the Chennai Port, imported goods passing thro' Andhra Pradesh and reaching, let's say, Bangalore, the destination. It could be hard to enthuse the guys in Tamil Nadu to facilitate an import transaction, for which, Karnataka would get the tax revenue. ‘
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Issues & Challenges
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Issues on Compounding/composition scheme ‘an issue with the works contractors could arise, who are currently entitled to go under the composition scheme under the state VAT laws, irrespective of any cut off limit.’
Paper makes no mention on how the carried forward / unutilized credit, both under the central laws as well as under the VAT laws would get treated under GST. In the absence of any mention of the intent to restrict the carried forward input tax credit, one hopes that the Government would allow for this unutilized credit to be carried forward under the GST regime without any restrictions.
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About Moon Group Companies
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Flagship Company
Moon SEZ Consultants Pvt. Ltd.
Paving the path in your Strategy…
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Moon SEZ Consultants Private LimitedAn ISO 9001:2000 Certified company
Specialized in Setting up New SEZ Units & closing Down or De-bonding of Existing STPI/EOU Unit & transferring existing SEZ Unit to its Subsidiary Units in SEZ for full tax Benefits.
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Moon Advantages
15+ years of experience in serving varied clients.
Strong focus on - Markets & Business.
Experienced specialists with sound domain knowledge.
Ability to measure client engagements by performance metrics.
Well equipped experience and knowledge base to deliver customized solutions.
Services under one roof - Taxation, Attestation, Finance, Law, Systems, Operations, Quality Management Systems.
Broad consulting capability.
Value for money.GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644 53
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Moon SEZ Consultants Private Limited
First SEZ Consulting Company having certification of ISO 9001:2000
First Dedicated SEZ Consultant appointed by the Developer in Maharashtra for Operational Consultancy.
First Dedicated SEZ Consultant appointed by the Multi Product SEZ Developer in Maharashtra for Operational Consultancy.
First Dedicated SEZ Consultants having dedicated SEZ Portal www.sezindia.co.in.
First Dedicated SEZ Consultant who provide total Supply Chain Project Management Consultancy.
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Group Entities
Moondra Software Vally Pvt. Ltd.
GST India consultants
Pvt. Ltd.
Mars Logistics
MoonSEZ Consultants
Pvt. Ltd.
Apex Consultants
My Realtors
Moondra Investment & Insurance Consultants
Pvt. Ltd.
Ratan Moondra & Co.
(Chartered Accountants)
Group Entities
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Group Offerings
SEZ/EOU/STP/FTZ Units Consulting
SEZ Developer
ConsultingGoods &
Services Tax
Audit & Assurance
Investment Consultancy
Property Consulting for
Business Purpose
Business &
Financial Advisory
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Our Advisory Services
AN OVERVIEW
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INCORPORATION ADVISORY
Advise on Legal Structuring
Advise on Jurisdictions & Locations
Assistance in documentation; Memorandums, Articles, Agreements, etc
Liaison for approvals; Federal Ministries, Municipalities, Chamber of Commerce, Ruler’s office, etc
Assist in post-incorporation activities viz. Gate Pass/ID cards, employment visas, etc
Trademark Registrations
Secretarial Services58
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Market research and feasibility studies
Due Diligence
Business Planning
Business Valuation
Joint Ventures and M&As
Business & Financial Advisory
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Business process re-engineering• Process Mapping
• Process Audits & Evaluation
• Process Realignments
Managements systems• Baseline standards: ISO 9001,ISO 14001,OHASAS 1800.
• Sector Specific Standards.
Six Sigma
Branding and Benchmarking
PERFORMANCE ADVISORY
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Information Security management Systems (ISO 27001)
Business Continuity Planning & Disaster Recovery Framework
Risk & Governance
Enterprise Risk Management
• Risk Assessments & Risk Profiling.
• Risk Governance Structuring.
• Risk Control & Monitoring – Internal Audit Framework.
• Risk Reporting & Management Response.
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Incorporation ServicesPre-incorporation consultations
Incorporation services
Post-incorporation consulting & guidance
Accounting services
Compliance services
Internal audit
FIRC reporting expertise and assistance
FEMA consulting
Corporate secretarial services 62
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Sectors Serviced
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Financial Services
InformationTechnology
Jewellery
Shipping & Logistics
Food
Trading
Construction
Ship Builders
Government
Hospitality
Moon-SEZ
Sectors Serviced
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Our Team
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Our Team of Professionals
Multi-disciplinary team of professionalsChartered Accountants’Company Secretaries’MBAs’Cost Accountants’IT Consultants’ Ex-Bankers’Ex-custom & Excise Officers’Ex-State Government Officers’Web Analyst.
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Organization Chart
Director
STATE GOVT.LIASON
BOA/ DELHILIASION
LIASIONDC OFFICE
LIASIONCUSTOM OFFICE
LIASIONEXCISE OFFICE
ADVISORY
MARKETINGEQUITY
FINANCE
LEGAL COMPLIANCE
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Moon Group Competencies
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Moon Group Competencies Our differentiation is derived from performance-based, industry-tailored
solutions delivered by our professionals
As a result, Moon SEZ has developed a strong competitive presence in almost all of its focused sectors
Our client base includes industry leaders from high growth sectors such as IT, Engineering, Real Estate, Gem and Jewellery, Chemical & Plastic, Financial Services and many others
Our growth continues to be driven by the knowledge and experience gained in serving the new economy
As a new economy consultants, we recognize the importance of rapid and accurate transfer of knowledge & information and accurate data management
Special website www.sezindia.co.in providing all latest information on SEZ.
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Moon Group Credentials
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Types of Industries served
• Gem & Jewellery
• Brass Industries
• Pharmaceuticals
• Textiles & Embroidery
• Fashion Accessories
• Chemicals
• Information Technology
• BPO
• Steels
• Medical Transcription
• SEZ Developers
• SEZ Infrastructure Advisors
• SEZ Units
• STP Units
• EHTP Units
• EOU Units
• FTWZ
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Our Major Credentials
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Our Credential – SEZ Developers
Sunil Mantri
Gujarat Akruti
Gujarat Hira Bourse
Citi Gold Arshiya
International Ltd.
Modern
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Our Credential – SEZ Developers conti…
Hiranandani Builders
Megh Mayur Builders & Organisaers
C. Mahendra & Co
Khed Economic Infrastructure Pvt.
Ltd.
TCSADCC
Kumar Builders
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Our Credential – SEZ Developers conti…
B. Raheja Builders Pvt. Ltd.
Maharaja Multi trade Ltd.
Redi Ports Ltd.
Veritas Infrastructure Pvt. Ltd.
PBA Infrastructure Pvt. Ltd.
Dhanshree Developers
HML
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Our Credential – SEZ Units
GE INDIA GROUP
Pipavav ShipyardCRISIL LTD
GRIFFIN TRAVELS GROUP
Tal Manufacturing Solution Ltd Surana Telecom
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Our Credential – SEZ Units cont…
Glenmark Generics Ltd
Paternoster IndiaRepro India
Mind CrestVerisoft Info
system
Praxis Technologies
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Our Credential – SEZ Units conti…
Hiraco Jewellery Pvt. Ltd.
Regal Group Pvt. Ltd.
Ideal jewels India Pvt. Ltd.
Dinurje Jewellery Pvt. Ltd.
Divine Jewellery Pvt. Ltd.
R.T. Star Jewellery Pvt. Ltd.
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Our Credential – STPI Units
Hazel Mercantile Ltd
Polaris software Labs Ltd. Digitizing Mart
WORLD
ENGINEERING
SERVICES PVT. LTD.
CMC LTD
VAV LIFE SCIENCE Pvt. Ltd.
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Our Credential – STPI Units cont...
PRAUM TECHNOLOGY PVT. LTD
Syspro infotech Pvt. Ltd
Pantaloon retail tech. Ltd
PARADYNE INFOTECH
PVT. LTD
Hiranandani MIDC
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Our Credential – STPI Units cont…
ION AMERICA EXHANGE PVT. LTD.
REPRO INDIA LTD PVT. LTD.
PRAVIJ SOLUTIONS PVT. LTD.
Sagar EXIM Enterprises Pvt. Ltd.
Adam & Eve Pvt. Ltd.
Veritas exports software.
Servtech systems India Pvt. Ltd.
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Our Credential – EHTP Units
AVER SOFTWARE
TECHNOLOGY
LTD
MICRO SWITCH SOLUTION PVT.
LTD
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Our Credential – EOU Units
C. Mahendra & Co Sanghvi ExportsApple
International Eng. works Pvt. Ltd
Indo – Euro exports
Mangal Exports Amrit Impex
Jewellery
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Credential – EOU Units conti…
Ash Jewelry
Mother Diary
J. B. Brothers
Taiyo Lucid Pvt. Ltd Print House India Pvt. Ltd
Tiger Jewellery Pvt. Ltd.
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Our Credential – EOU Units conti… Goldiam Jewels Pvt. Ltd.
Daneli Jewellery Pvt. Ltd.
J. B. Enterprises Pvt. Ltd.
Creative Garments Pvt. Ltd.
Gem Star co.
Venus Jewels
Kama Jewellery India Ltd.
Sajani Manufacturing Pvt. Ltd.
Janam Diamond Pvt. Ltd.
R. Vipul & Co.
Rke Exports Pvt. Ltd.
Kalp Diamond Pvt. Ltd.
Gala Impex Pvt. Ltd.
Pankaj Diamond
Classic Diamond Ltd.
Bil Powers Ltd.
Glossy Diamond Pvt. Ltd.
Omega Colors Pvt. Ltd.
Dia gold Designs Ltd.
J. B. Diamond Pvt. Ltd.
I. P. Patel & Co.
Pawasia Exports Pvt. Ltd.
Dabaria Brothers Pvt. Ltd.
D. Nitin & Co Pvt. Ltd.
Nutech Colours Pvt. Ltd.
Volat Textiles Ind. Ltd.
S. Vinod Kumar & Co
And Many more… 85
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Our OfficesMumbai2/D2,Ground Floor, D Wing, Green Fields, Opp. Fantasy Land, J.V.Link Road, Andheri (East). Mumbai – 400 093.Tel: +91-22-2830 2792Fax: +91-22-2823 1882E-Mail: [email protected]
Ahemadabad42, City Centre, C G Road, Navrangpura,
Ahmedabad – 380009Mr. Chitranjan Bharadia – 093750 01471Tel: 079-30073323-25 Fax No. 079-30073330E-Mail: [email protected]
Surat413, Golden Point,Falasawadi, Ring Road,Surat – 395 002.Mr. Chandrasekhar - 097277 77485E-Mail: [email protected]
PuneK-701/702, Ruby Park, Park Street, Wakad, Pune -57 Mr. Prasanna - 093223 43584E-Mail: [email protected]
DelhiE-421,Greater Kailash Part II,New Delhi -110048.Mr. Robin Shandiliya - 09370315852E-Mail: [email protected]
Nagpur Ganesh Villa, First Floor, Khamla Cowk,
Nagpur – 440015Mr. Parag Dongre - 098606 09980E-Mail: [email protected]
Pipavav Port-Gujarat OfficePipavav Port,Post-Ucchaiya, Via Rajula, Dist-
Amreli,Gujarat-365 560Mr. Ankit Porwal - 09723430573E-Mail: [email protected]
Kolkatta21, Hemant Basu Sarani,3° floor, Room No.317,Kolkatta – 700 001Tel: 033 – 3028-2500/2501Mr. P.D. Rungta - 09723430573E-Mail: [email protected]
Opening offices shortly atBangaloreHyderabadChennaiKochiGST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644 86
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Thank You