DRAFT PAPER ON GST IN INDIA

1. GST India Consultants Pvt. Ltd. Goods & Services Tax (Draft Paper)

2. GST India Consultants Pvt. Ltd. Presentation on First Paper Discussion on GOODS AND SERVICES TAX

6. GST Rate in Select Countries GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644 European Union Rates % United Kingdom 17.5 Germany 19 France 19.6 Belgium 21 Australia 10 New Zealand 12.5 China 17

9. Example GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644 Stage of supply chain Purchase value of Input Value addition Value at which supply of goods and services made to next stage Rate of GST GST on output Input Tax credit Net GST= GST on output - Input tax 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

24. Frequently Asked Questions GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

50. About Moon Group Companies GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

51. Flagship Company Moon SEZ Consultants Pvt. Ltd. Paving the path in your Strategy… GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

55. Group Entities GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644 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

56. Group Offerings SEZ/EOU/STP/FTZ Units Consulting SEZ Developer Consulting Goods & Services Tax Audit & Assurance Investment Consultancy Property Consulting for Business Purpose Business & Financial Advisory GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

57. Our Advisory Services AN OVERVIEW GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

58. 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 Services

59. Business & Financial Advisory Market research and feasibility studies Due Diligence Business Planning Business Valuation Joint Ventures and M&As GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

62. Incorporation Services Pre-incorporation consultations Incorporation services Post-incorporation consulting & guidance Accounting services Compliance services Internal audit FIRC reporting expertise and assistance FEMA consulting Corporate secretarial services

63. Sectors Serviced GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

64. Sectors Serviced Financial Services Information Technology Jewellery Shipping & Logistics Food Trading Construction Ship Builders Government Hospitality Moon-SEZ

65. Our Team GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

67. Organization Chart GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644 Director STATE GOVT. LIASON BOA/ DELHI LIASION LIASION DC OFFICE LIASION CUSTOM OFFICE LIASION EXCISE OFFICE ADVISORY MARKETING EQUITY FINANCE LEGAL COMPLIANCE

68. Moon Group Competencies GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

70. Moon Group Credentials GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

72. Our Major Credentials

73. Our Credential – SEZ Developers Sunil Mantri Gujarat Akruti Gujarat Hira Bourse Citi Gold Arshiya International Ltd. Modern GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

74. Our Credential – SEZ Developers conti… Hiranandani Builders Megh Mayur Builders & Organisaers C. Mahendra & Co Khed Economic Infrastructure Pvt. Ltd. TCS ADCC Kumar Builders GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

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77. Our Credential – SEZ Units cont… Glenmark Generics Ltd Paternoster India Repro India Mind Crest Verisoft Info system Praxis Technologies GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

79. 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. GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

80. Our Credential – STPI Units cont... PRAUM TECHNOLOGY PVT. LTD Syspro infotech Pvt. Ltd Pantaloon retail tech. Ltd PARADYNE INFOTECH PVT. LTD Hiranandani MIDC GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

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84. Credential – EOU Units conti… Ash Jewelry Mother Diary J. B. Brothers Taiyo Lucid Pvt. Ltd Print House India Pvt. Ltd Tiger Jewellery Pvt. Ltd. GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

86. Our Offices Mumbai 2/D2,Ground Floor, D Wing, Green Fields, Opp. Fantasy Land, J.V.Link Road, Andheri (East). Mumbai – 400 093. Tel: +91-22-2830 2792 Fax: +91-22-2823 1882 E-Mail: [email_address] Ahemadabad 42, City Centre, C G Road, Navrangpura, Ahmedabad – 380009 Mr. Chitranjan Bharadia – 093750 01471 Tel: 079-30073323-25 Fax No. 079-30073330 E-Mail: [email_address] Surat 413, Golden Point, Falasawadi, Ring Road, Surat – 395 002. Mr. Chandrasekhar - 097277 77485 E-Mail: [email_address] Pune K-701/702, Ruby Park, Park Street, Wakad, Pune -57 Mr. Prasanna - 093223 43584 E-Mail: [email_address] Delhi E-421,Greater Kailash Part II, New Delhi -110048. Mr. Robin Shandiliya - 09370315852 E-Mail: [email_address] Nagpur Ganesh Villa, First Floor, Khamla Cowk, Nagpur – 440015 Mr. Parag Dongre - 098606 09980 E-Mail: [email_address] Pipavav Port-Gujarat Office Pipavav Port,Post-Ucchaiya, Via Rajula, Dist-Amreli,Gujarat-365 560 Mr. Ankit Porwal - 09723430573 E-Mail: [email_address] Kolkatta 21, Hemant Basu Sarani, 3 ° floor, Room No.317, Kolkatta – 700 001 Tel: 033 – 3028-2500/2501 Mr. P.D. Rungta - 09723430573 E-Mail: [email_address] Opening offices shortly at Bangalore Hyderabad Chennai Kochi GST India Consultants Pvt. Ltd. Prepared by:- C.A. Ratan Moondra – 09322825240 / 09322251644

87. Thank You