Thursday, September 14, 2017

Two-member panel to decide any reduction in rate of tax

CHANDIGARH, SEPT 14
The Haryana Government has decided to constitute a two-member Scrutiny Committee to determine whether any reduction in the rate of tax on any supply of goods and services or the benefit of input tax credit has been passed on to the consumer by the respective company or supplier.
          A decision to this effect was taken in a meeting of State Level Steering Committee (SLSC) for Anti Profiteering Authority held under the Chairmanship of Additional Chief Secretary, Excise and Taxation, Mr Sanjeev Kaushal here today. The Committee would comprise of Commissioner, Central Excise and Customs Mr Rajesh Sanan and Haryana Additional Excise and Taxation Commissioner Mr Vidhya Sagar.
          While describing GST as a progressive step, Mr Kaushal said that after the implementation of GST, tax on 89 items has gone down considerable. He said that section 171 of GST Act clearly provides that the supplier has to pass on the reduction in the rate of tax on any supply of goods or services or the benefit of input tax credit on to the recipient. He said that strict action would be taken against those companies who do not pass on such benefit the consumer or the recipient. All the State Governments and the Central Governments   have framed rules to ensure the compliance of this provision, he added.  
          The Additional Chief Secretary said that in case the consumer did not get such benefit, he could make a complaint against the Company or the supplier to the two-member Scrutiny Committee of the State Government in the office of Excise and Taxation Commissioner, Vanijya Bhawan, Sector-5, Panchkula along with required proof which could be an invoice, bill receipt or signed statement. He said that the aggrieved person could also send his complaint though email.
           He said that the Committee on being satisfied that the supplier has not passed on the reduction in rate of tax on any supply of goods and services or the benefit of input tax credit on to the recipient by way of commensurate reduction in prices would forward the application with its recommendation to the Standing Committee set up at the Central level to receive such complaints thorough the country. Haryana Excise and Taxation Commissioner, Mrs. Ashima Brar is among the four members of the Committee set up for this purpose. He said if the Standing Committee is satisfied that there is evidence that the supplier has not passed the benefit, it would refer the matter to Director General, Safeguards for a detailed investigation who in turn would submit its report within three months and take action accordingly.
          Mr Kaushal said that the National Anti-Profiteering Authority which is being set up could order reduction in prices or return to the consumer, an amount not passed on by way of commensurate reduction in prices, impose penalty and also cancel the registration of the company.
          He said that 89 items on which tax has been reduced after the implementation of GST included milk powder, Curd, Lassi, Butter milk put up in unit container, Unbranded Natural Honey, Ultra High Temperature (UHT) Milk, Dairy spreads, Cheese, Cashew nut, Raisin, Spices, Tea, Wheat, Rice, Flour, Soyabean oil, Groundnut oil, Palm oil, Sunflower oil, Coconut oil, Mustard Oil, Sunflower oil, Other vegetable edible oils, Sugar and Palmyra jiggery.
          He said that the other items included Sugar confectionery,  Pasta, spaghetti, macaroni, noodles, Fruit and vegetable items and other food products, Pickle, Murabba, Chutney, Sweetmeats Ketchup and Sauces, Mustard Sauce, Toppings, spreads and sauces, Instant Food Mixes, Other pulses bari (mungodi), Mineral water, Ice and snow, Cement, Coal, Kerosene PDS, LPG Domestic, Insulin, Agarbatti, Tooth powder, Hair oil, Toothpaste, Kajal [other than kajal pencil sticks], Soap, X ray films for medical use, Diagnostic kits and reagents , Plastic Tarpaulin, School Bag, Exercise books and note books, Kites, Childrens' picture, drawing or colouring books, Silk fabrics, Woollen fabrics, Cotton fabrics not containing any other textile material, other Vegetable yarn fabrics, Manmade filament/fibre fabrics , readymade garments and made up articles of textiles of sale value not exceeding Rs. 1000 per piece.
          He said that the remaining items included readymade garments and made up articles of textiles of sale value exceeding Rs. 1000 per piece, Footwear of RSP upto Rs. 500 per pair, Other footwear, Helmet, Headgear and parts thereof, Fly ash bricks and fly ash blocks, Glasses for corrective spectacles and flint buttons, LPG Stove, Aluminium foils, Spoons, forks, ladles, skimmers, cake servers, fish knives, tongs, Fixed Speed Diesel Engines of power not exceeding, Tractor rear tyres and tractor rear tyre tubes, Weighing Machinery (other than electric and electronic), Printers (other than multifunction printers), Recorder, CCTV, Sewing Machine, Staplers, Car for Physically handicapped person, Baby carriages, Spectacles Lenses, Intraocular Spectacles, corrective, Braille Watches, Medical furniture, LED, Kerosene pressure lantern, Bamboo furniture, Sports goods other than articles and equipments for general physical exercise and Phul-jahroo.
          Among those present in the meeting included Commissioner, Central Excise and Customs Mr. Rajesh Sanan, Excise and Taxation Commissioner, Haryana Mrs. Ashima Brar, Additional Excise and Taxation Commissioner Mr Vidya Sagar and other senior officers of the State Government.

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