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Archive: 30 July 2020

Posts in 30 July 2020

Application procedure & criteria for export of 2/3 Ply Surgical Masks

July 30, 2020 2808 Views 1 comment Print

The application procedure and criteria for export of 2/3 Ply Surgical Masks is outlined below: I. Export of only 4 Crore units of ‘2/3 Ply Surgical Masks ‘ will he allowed for the month of August. II. Exporters (Both Manufacturers and Merchant exporters) may apply online through DGFT’s ECOM system for Export authorizations (Non-SCOMET Restricted items) – Please refer Trade Notice No. 50 dated 18.03.2019. There is no need to send any hard copy of the application via mail or post.

Application procedure & criteria for export of Medical Goggles

July 30, 2020 402 Views 0 comment Print

The application procedure and criteria for export of Medical Goggles is outlined below: I. Export of only 20 Lakh units of Medical Goggles per month will be allowed for the month of August and September. II. Exporters (Both Manufacturers and Merchant exporters) may apply online through DGFT’s ECOM system for Export authorizations (Non-SCOMET Restricted items) — Please refer Trade Notice No. 50 dated 18. 03.2019. There is no need to send any hard copy of the application via mail or post.

Procedure for export of VTM/RNA Extraction kits/RI-PCR Kit

July 30, 2020 1059 Views 0 comment Print

I. Export of Diagnostic kits as per the export quota fixed above will be allowed for the month of August. II. Exporters (Only Manufacturers) may apply online through DGFT’s ECOM system for Export authorizations (Non-SCOMET Restricted items) – Please refer Trade Notice No. 50 dated 18.03.2019. There is no need to send any hard copy of the application via mail or post.

Grind of plastic in small pieces classifiable under HSN 3901 to 3914

July 30, 2020 6822 Views 0 comment Print

In re Manishbhai Champakbhai Mehta (Legal name) and M/s. Navpad Plastic (Trade Name) (GST AAR Gujarat) Question : What is the HSN code of grinding of plastic material and what is the tax rate of said goods?. HSN code of goods viz plastic of grind would depend upon the type of primary form of polymers […]

GST on amount forfeited on account of breach of agreement of sale of land

July 30, 2020 30714 Views 1 comment Print

In re Fastrack Deal Comm Pvt. Ltd. (GST AAR Gujarat) The main issue is here to decide whether the amount forfeited on account of breach of agreement of sale of land is liable to GST or not. The applicant contention is that the amount of Rs. 20 lacs forfeited is on account of sale of […]

Hybrid Hydraulic Servo System merits classification in terms of Note 2 of Section XVI of CTA, 1975

July 30, 2020 426 Views 0 comment Print

In re Dyna Automation Private Limited (GST AAR Gujarat) What is the classification for Hybrid Hrdraulic Servo System which is prepared by assembling various parts and is used as part in different type of machines and what will be the applicable tax rate on Hybrid Hrdeaulic Servo System? During the personal hearing, the applicant was […]

Change in Import Policy of colour television

July 30, 2020 2640 Views 1 comment Print

DGFT has vide Notification No. 22/2015-2020 dated 30.07.2020 notified the change in Import Policy of colour television sets under HS codes 8528 7211 to 8528 7219. Import policy of colour television sets under HS code 8528 7211 to 8528 7219 is amended from ‘Free’ to ‘Restricted’. Government of India Ministry of Commerce & Industry Department […]

Benefit of reduced GST rate applicable on affordable house having carpet area upto 60 sq mtrs.

July 30, 2020 2085 Views 0 comment Print

The benefit of reduced rate would be available to them only in  the cases of supply effected after 25-1-2018 i.e. the date on which Notification  1/2018-Central Tax (Rate) dated 25-01-2018 was issued and the benefit of this  reduced rate would be applicable in case of only those flats which are having carpet area upto 60 sq mtrs. in this scheme which is covered in the category of affordable housing.

Jurisdiction of Commissioner (Appeals) to assessment orders passed by Faceless Assessment Groups – Reg.

July 30, 2020 765 Views 0 comment Print

Notification No.63/2020-Customs(N.T.) dated 30.07.2020 to amend Notification No.92/2017-Customs (NT), dated 28.09.2017 to specify the jurisdiction of Commissioner (Appeals) to assessment orders passed by Faceless Assessment Groups – Reg. MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) New Delhi, the 30th July, 2020 Notification No. 63/2020-Customs (N.T.) G.S.R. 482(E).—In exercise of […]

GST payable on service of supply of doctor, nursing staff, ambulances etc to corporate entity for medical care of their staff

July 30, 2020 5631 Views 0 comment Print

In re Sparsh OHC Manpower Service (GST AAR Gujarat) Question:   Specified services i.e. appointing Doctors, Nursing Staffs, and Ambulances and relating administrative services etc. covered under GST, whether it falls in the category of taxable or exempted services? Any services of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any […]

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