"27 November 2018" Archive

Corrigendum to Circular 44/2018-Customs dated 13.11.2018

Circular No. 47/2018-Customs (27/11/2018)

The document code for Extended Producers Responsibility Authorization (EPRA), given in the table at para 1, may be read as 651002 instead of 651001 as mentioned in the above said Circular....

Read More

GST: Classification of automotive chains used in petrol & diesel engines

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu)

In re Borgwarner Morse Systems India Private Limited. (GST AAR Tamil Nadu) Whether automotive chains (i.e., silent chains used in petrol engines and roller chains used in diesel engines) manufactured by the applicant are classifiable under HSN 8409 or 7315? “Roller chains” supplied by the applicant are classifiable under CTH 7...

Read More

GST on Sale by Sweetshop which also runs a restaurant

In re Kundan Misthan Bhandar (GST AAR Uttarakhand)

In re Kundan Misthan Bhandar (GST AAR Uttarakhand) (a) whether supply of pure food items such as sweetmeats, namkeens, cold drink and other edible items from a sweetshop which also runs a restaurant is a transaction of supply of goods or a supply of service? The supply shall be treated as supply of service and […]...

Read More

Recipient of services cannot file Application for GST Advance Ruling

In re Naga Limited (GST AAR Tamil Nadu)

In the case at hand, the applicant is the recipient of the services and not supplier of such service. Accordingly, the Application is not liable for admission and therefore rejected without going into the merits of the case....

Read More

No GST on payment to PWD, Uttrakhand for road construction by NHPC

In re NHPC Limited (GST AAR Uttarakhand)

In re NHPC Limited (GST AAR Uttarakhand) Q1. Whether NHPC Limited required to pay GST under reverse charge of Notification No. 13/2017 while making payment to PWD, Uttrakhand for construction of road? A1. No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. [&helli...

Read More

Bonus passed by Del credere agent to customer is not in the nature of a supply

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan)

In re M/s. K. K. Polymers (Prop. Advantage Agency Pvt. Ltd.) (GST AAR Rajasthan) The amount passed on to the customer by DCA on account of the early payment before credit period allowed by principal Whether any supply arises in this transaction?  The additional bonus passed on by the applicant (DCA) to the customer, is […]...

Read More

GST on Maintenance & Repair services of commercial & industrial machinery

In re Sandvik Asia Pvt. Ltd. (GST AAR Rajasthan)

Whether the maintenance services rendered on customers equipment under the two agreements i.e. comprehensive maintenance services agreement and supply of parts and services agreement should be classified as composite supply or as mixed supply?...

Read More

GST on composite supply under ESCO model

In re Shri Kailash Chandra (GST AAR Rajasthan)

In re Shri Kailash Chandra (GST AAR Rajasthan) Whether the activity of Operation and Maintenance (O & M) of Fluoride control project on ESCO Model and O & M work supply of goods or supply of services and what shall be the rate of GST on it?  In the given contract, the activity of O […]...

Read More

CBDT Directive on Refund Fraud & Confidential Data Leakage

F. No. DGIT (Vig.)/HQ/DE0/2018-19/5170 (27/11/2018)

Large-scale outsourcing of data entry functions in the Income Tax Department poses a risk of refund frauds and leakage of confidential data. It has been noticed that quite often the outsourced data entry operators have access to the RSA Tokens issued to the officers and are also aware of the passwords. ...

Read More

53 FAQ’s on Form GSTR-9 – Annual Return

Q1. What is Legal provision for filling GST Annual Return? Ans. Legal requirement of filing Annual return hereafter called GSTR-9 is governed by section 35(5) and section 44(1) of CGST Act. Section 44(1) of CGST Act read with Rule 80(1) of CGST Rules requires that every Registered person other than –  an Input Service Distributor, ...

Read More
Posted Under: Custom Duty |