"31 January 2019" Archive

First Time Amendments in CGST and IGST Act, 2017

COMPREHENSIVE ANALYSIS UPDATED WITH THE AMENDMENTS IN THE RULES Vide CGST (Amendment) Act, 2018 as well as IGST (Amendment) Act, 2018; CGST Act, 2017 as well as IGST Act, 2017 have been amended respectively for the first time since the implementation of GST in our Country. Present write-up is an attempt to analyze the said […]...

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Where to show nil rated supply in GSTR-1

Suppose registered dealer A has sold goods worth Rs. 100000/- to registered dealer B. The category of goods is nil rated. Now as law, it should be shown in Table 8. If it is shown here then it is shown here as consolidated figure for the period for one month or three month as the case may be. No details regarding GST registration number...

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Admissibility of ITC of GST paid on intra-state supply in a state where applicant is not registered

In re Storm Communications Private Limited (GST AAR West Bengal)

In re Storm Communications Private Limited (GST AAR West Bengal) The Applicant is not registered under Section 25(1) of the CGST Act in Tamil Nadu. The SGST and CGST paid on intra-state inward supply in Tamil Nadu are not, therefore, ‘input tax’ to the Applicant. The GST Act does not contain any concept of ‘input […]...

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Whether security or scavenging service to Govt eligible for GST exemption?

In re Ex-Servicemen Resettlement Society (GST AAR West Bengal)

Benefit of exemption from the payment of GST is not available to the Applicant under Notification No 12/2017-CT(Rate) dated 28.06.2017 and WB Govt Gazette Notification-1136-FT dated 28.06.2017, as amended, for the supply of Security Services and the bundle of service that he describes as ‘Scavenging Services’....

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Whether sweeping service to the Govt is eligible for GST exemption?

In re NIS Management Ltd (GST AAR West Bengal)

Sweeping Service that the Applicant supplies to the Housing Directorate of the Government of West Bengal, cannot be classified as an activity in relation to any function entrusted to a Panchayat under Article 243G of the Constitution or in relation to any function entrusted to a Municipality under Article 243W of the Constitution. The exe...

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Tea bag manufacturing service classifiable under SAC 9988

In re Vedika Exports Tea Pvt Ltd (GST AAR AAR West Bangal)

In re Vedika Exports Tea Pvt Ltd (GST AAR West Bengal) The Applicant makes a composite supply to Hindustan Unilever Ltd, where the service of manufacturing tea bags from the physical inputs owned by the latter is the principal supply. It is classifiable under SAC 9988 and taxable at 5% rate under Sl No. 26(f) […]...

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Springs of iron and steel for railways is classifiable under HSN 7320

In re Avantika Industries (GST AAR West Bengal)

In re Avantika Industries (GST AAR West Bengal) Since Springs of Iron and Steel, are specifically classifiable under Chapter Heading 7320, the general description under Chapter Heading 8607 is not applicable. Springs of iron and steel for railways are classifiable under HSN Code no. 7320 and taxable @ 18% under Serial No. 234 of Schedule...

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‘Poly Propylene Leno Bags’ classifiable as plastic bags under HSN 3923

In re Dinman Polypacks Pvt. Ltd. (GST AAR West Bengal)

In re Dinman Polypacks Pvt. Ltd. (GST AAR West Bengal) TRU clarification under Circular No. 80/54/2018-GST issued under F. No. 354/ 432/2018-TRU dated 31/12/2018 in Para 7, sub-Para 7.4 clarifies that Polypropylene woven and non-woven bags and PP woven and non-woven bags laminated with BOPP would be classified as plastic bags under HS Co...

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Extension of time to submit declaration in Form GST TRAN-1 to 31.03.2019

Order No. 01/2019-GST (31/01/2019)

Commissioner hereby extends the period for submitting the declaration in FORM GST TRAN-1 till 31st March, 2019, for the class of registered persons who could not submit the said declaration by the due date on account of technical difficulties on the common portal and whose cases have been recommended by the Council....

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Ombudsman Scheme for Digital Transactions, 2019 – FAQs

The Reserve Bank of India has introduced an Ombudsman Scheme for Digital Transactions, 2019 (the Scheme). It is an expeditious and cost-free apex level mechanism for resolution of complaints regarding digital transactions undertaken by customers of the System Participants as defined in the Scheme. The Scheme is being introduced under Sect...

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