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The GST workforce nay workhorse

Goods and Services Tax - GST - By: - Abhishek Panicker - Dated:- 19-10-2016 Last Replied Date:- 30-12-1899 - Those were the days when classification lists and price lists occupied the foremost place in the image building of a Collectorate. Meaning to say that disposal of the CL/PL section in a Collectorate was considered to be the benchmark by which the efficiency of a Collectorate was gauged. Prior to this we handled the classification under Tariff Item, proforma credit, money credit and what n .....

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I 68 exemption notification and the like continued to find place in our Tariff. We never ostracized them or disowned them but took care of them and helped them nurture our growth journey. MODVAT had just entered the scene and it was tough for us to un-learn about the money credit/proforma credit scheme and imbibe the MODVAT philosophy. The bunch of rules from 57A to 57K under the Central Excise Rules, 1944 was difficult to begin with but we polished and mastered it. Then came 57AA onwards from y .....

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ptions claimed was a gargantuan task. Analysing the Price lists filed was no mean job and it took a master to get it approved for you. Filing price lists in various proforma Part I, Part II upto Part VII was in itself a complicated procedure but over the years everyone learned which proforma for which kind of sale. I make a mention here of the notoriously famous notification 101/66-CE which granted full exemption to OSAA goods meaning Organic Surface Active Agents falling under 34.02 of the CETA .....

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he sepoys and inward clerk staff and not to mention the glee on the faces of the Preventive officers of the division. In the years to come, all that changed since the trade came out with a unique jargon of doing away with Inspector Raj and they had sympathizers with the political class thus paving the way of self assessment and a lot more. Added to it was the demise of Supplementary gate passes, RT-12 returns, initiation of registered dealer, first stage/second stage etc. etc. invoices etc. The .....

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he taxpayer. We never asked for anything extra for this added responsibility. We learned the tax as the days went by and the Government thought it prudent to extend to more than hundred services from the spartan imposition on a couple of services. Never cribbed about our work pressures and the challenge to learn and unlearn day in day out a new law, a new dispensation with assistance from our training academy. The law shifted to the negative list philosophy and amidst the cacophony of the innume .....

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