47th GST Council Meeting and made certain decisions & recommendations on 28th & 29th of June,2022 under GST Law,2017-
Also Read: Recommendations of 47th GST Council Meeting
Dear Colleagues, Greetings of the day. I have received suggestions and requests from our friends to prepare an article on GST Council recommendation made on 28th & 29th of June’2022 at Chandigarh. In this regard, I am trying to analyze on the recommendation of the GST Council in its 47th Meeting held on the above mentioned dates at Chandigarh.
The GST Council has organized a meeting on 28th & 29th of June,2022 held at Chandigarh, under the Chairmanship of Union Finance & Corporate Affairs Minister to take necessary decisions on the recommendation of the GOM (Group Of Ministers) regarding Casino, Race Course and Online Gaming to get adopted to the procedure of imposing GST Tax.
(2) GOM(Group of Ministers ) to be constituted to address various concerns raised by the States on GST Appellate Tribunal and amendments in CGST Act,
(3). GOM (Group of Ministers ) made recommendation on IT Reforms, Inter alia, recommended that the GSTN should put in place the AI/ML based mechanism and Recommendations relating to Rate Changes on certain goods and services or both under GST Law,2017 and finally issued Press Release on 29th June,2022.
They have made recommendations on 6 issues, as below:
(I). A. Rate Rationalization to remove inverted duty structure ,
B. Other GST Rate Changes recommendations,
C. Withdrawal of exemptions on certain goods and services or both,
D. Proposed to GST on Casinos, Race course and Online gambling,
E. Clarification on GST Rates in relation to GST rate goods and services,
F. Other Miscellaneous changes like service of Postal Department of Posts, Goods Transport Agency (GTA) and Services provided by Indian Tour Operators to a Foreign resident for a tour partially in India and partially in outside India.
(II). Further , the GST Council has inter-alia made certain recommendations relating to GAT Law and Procedure.
(I).A: Rate Rationalization to remove inverted duty structure: The Council with a primary objective of removing the contort on account of the Inverted Duty Structures, as per the recommendations of the GOM on GST Rate Rationalization.
With regards to supply of Goods:
| S. No. | Description | Existing Rate | New Rate |
| 1. | Printing, writing or drawing ink | 12% | 18% |
| 2. | Knives with cutting blades, Paper knives, Pencil sharpeners and blades, therefor, Spoons, forks, ladles, skimmers, cake-servers etc., | 12% | 18% |
| 3. | Power driven pumps primary designed for handling water such as centrifugal pumps, deep tube-well turbine pumps , submersible pumps, Bicycle pumps, | 12% | 18% |
| 4 | Machines for cleaning, sorting or grading, seed, grain pulses, Machinery used in milling industry or for the working of cereals etc., Pawan Chakki that is Air Based Atta Chakki, Wet grinder. | 5% | 18% |
| 5. | Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce and its part ,, Milking machines and dairy machinery. | 12% | 18% |
| 6. | LED Lamps, lights and fixture, their metal printed circuits board, | 12% | 18% |
| 7. | Drawing and Marking out instruments. | 12% | 18% |
| 8. | Solar Water Heater and System. | 5% | 12% |
| 9. | Prepared/ finished leather/chamois /composition leathers, | 5% | 12% |
| 10. | Refund of accumulated ITC not to be allowed on following goods:
(i). Edible oils, (ii). Coal. |
—– | —- |
With regards to supply of Services:
| S.No. | Description | Existing Rate | New Rate |
| 1. | Services supplied by foreman to chit fund. | 12% | 18% |
| 2. | Job work in relation to processing of hides, skins and leather | 5% | 12% |
| 3. | Job work in relation to manufacturing of leather goods and footwear. | 5% | 12% |
| 4. | Job work in relation to manufacturing of clay bricks. | 5% | 12% |
| 5. | Works contract for roads, bridges, railways, metro, effluent treatment plant, crematorium etc., | 12% | 18% |
| 6. | Works contract supplied to Central and State Government, Local authorities for historical monuments , canals, pipelines, plant for water supply, educational institutions, hospitals etc., & sub-contractor thereof | 12% | 18% |
| 7. | Works contract supplied to Central and State Government, Union territories and Local authorities involving predominantly earthwork and sub-contract thereof | 5% | 12% |
b. Other GST Rate Changes recommendations:
With regards to Supply of Goods:
| S. No. | Description. | Existing Rate | New Rate |
| 1 | Ostomy Appliances | 12% | 5% |
| 2. | Orthopedic appliance- Splints and other fracture appliances, artificial parts of the body; other appliances which are worn or carried, or implanted in the body , to compensate for a defect or disability ; intraocular lens | 12% | 5% |
| 3. | Tetra Pak (Aseptic Packaging Paper ) | 12% | 18% |
| 4. | Tar (whether from coal, coal gasification plants, producer Gas plants and Coke Oven Plants. | 5%/18% | 18% |
| 5. | IGST on import of Diethylcarbamazine (DEC) tablets supplied free of cost for National Filariasis Elimination Program. | 5% | NIL |
| 6. | Cut and Polished diamonds. | 0.25% | 1.5% |
| 7. | IGST on specified defence items imported by private entities/ vendors , when end0user is the Defence force | NIL | NIL |
With Regards to Supply of Services:
| S. No. | Description | Existing Rate | New Rate |
| 1 | Transport of goods and passengers by ropeways. | 18% | 5% ( with ITC of Services) |
| 2. | Renting of truck / goods carriage where cost of fuel is included. | 18% | 12% |
Note: In this regard Notification to be issued with in short period.
c. Withdrawal of exemptions on certain goods and services or both.
C.1.Previously, GST was exempted on specified food items, grains etc., when not branded, or right on the brand has been foregone. It has been recommended to revise the scope of exemption to exclude from it prepackaged and pre-labelled retail pack in terms of Legal Metrological Act, including pre-lablled curd, lassi and butter milk.
C.2:Council recommended to withdrawn exemption on the following goods :
| S. No. | Description. | Existing Rate | New Rate |
| 1. | Cheques, lose or in book form | NIL | 18% |
| 2. | Maps and hydrographic or similar charts of all kinds , including atlases, wall maps, topographical plans and globes printed. | NIL | 12% |
| 3. | Parts of goods of heading 8801. | NIL | 18% |
C.3:Council recommended , in case of the following goods, te exemption in form of a concessional rate of GST is being rationalized:
| S. No. | Description. | Existing Rate | New Rate |
| 1. | Petroleum /Coal methane | 5% | 12% |
| 2. | Scientific and technical instruments supplied to public funded research institutes. | 5% | Applicable rates as per schedules |
| 3. | E-waste | 5% | 18% |
Note: In this regard Notification to be issued with in short period.
C.4: Council recommended , in case of supply of Services , following exemptions are being rationalized:
| S. No. | Description |
| 1. | Exemption on transport of passengers by Air, to and from Northern Eastern States & Bagdogra is being restricted to economy class, |
| 2. | Exemption on following services is being withdrawn. They are—
a. Transportation by rail or a vessel of railway equipment and material, b. Storage or warehousing of commodities which attract tax ( nuts, spices , copra, jaggery, cotton etc,) c. Fumigation in a warehouse of agricultural produce , d. Services by RBI,IRDA, SEBI, FSSAI, e. GSTN, f. Renting of residential dwelling to business entities (registered person), g.Services provided by the cord blood banks by way of preservation of stem cells, |
| 3. | Like CETPs, common bio-medical waste treatment facilities for treatment or disposal of biomedical waste shall be taxed at 12%, so as to allow them ITC. |
| 4. | Hotel Accommodation priced up to Rs.1,000/- day shall be taxed at 12%.
(i). Less than or equal to Rs.1,000/- attract GST @12% w.e.f.18.7.22, (ii). Above Rs.1,000/- to Rs.7,500/- attract GST @12%, (Existing Rate), (iii). Above Rs.7,500/- Attract GST @18% (Existing Rate). |
| 5. | Room rent (excluding ICU) exceeding Rs.5,000/0 per day per patient charged by a hospital shall be taxed to the extent of amount charged for the room at 5% without ITC. |
| 6. | Tax exemption on training or coaching in recreational activities relating to arts or cultural or sports is being restricted to such services when supplied by an individual. |
D. Council recommended to levy GST on Casinos, Race Course and online gaming.
The Council directed that the GOM on Casino, Race Course and Online Gaming re-examination the issues in its terms of reference based on further inputs from States and submit its report within a short duration.
E. Clarification on GST Rates in relation to GST rate goods and services:
E.1.If supply of Goods:
1. Electrical vehicles whether or not fitted with a battery pack, are eligible for the concessional GST Rate of 5%,
2. All fly ash bricks attract same concessional rate irrespective of fly ash content,
3. Stones covered in S.No.123of Schedule –I (Such as Napa Stones), even if they are ready to use and polished in minor way ( not mirror polished) , attract concessional GST rate of 5%,
4. The GST rate on all forms of mango under CTH 0804, including mango pulp (other than mangoes sliced, dried) attract GST at the 12% . Entry is also being amended to make this amply clear. Raw or fresh mangos continue to be exempt,
5. Sewage treated water is exempted from GST and is not the same as purified water provided in S.No.99 of Notification 2/2017-CT (Rate). The word “purified “ is being omitted to make this amply clear,
6. Nicotine Polarilex Gum attracts a GST Rate of 18%.
7. The condition of 90% fly ash content with respect of fly ash bricks applies only to fly ash aggregate, and not fly ash bricks. As a simplification measure, the condition of 90% content is being omitted.
Note: In this regard Notification to be issued with in short period.
E.2. Clarification in relation to GST rate on Services:
1. Due to ambiguity in GST rates on supply of ice-cream by ice-cream parlors, GST charged @5%without ITC on the same during the period 01.07.2021 to 05.10.2021 shall be regularized to avoid unnecessary litigation.
2. Application fee charged for entrance or for issuance of eligibility certificate for admission or issuance of migration certificate by university is exempt from GST.
3. Ginned or baled fibre is covered in entry 24B of notification No.12/2017-Central Tax (Rate) dated.28.06.2017 in the category of raw vegetable fibres. The exemption under this entry is being rationalized.
4. Services associated with transit cargo both to and from Nepal and Bhutan are covered by exemption under entry 9B of Notification No.12/2017-CT® dated.28.06.2017.
5. Activity of selling of space for advertisement in souvenirs published in the form of books is eligible for concessional GST at 5%.
6. Renting of vehicle with operator for transportation of goods on time basis is classifiable under Heading 9966 (rental services of transport vehicles with operators) and attracts GST at 18% GST on such renting where cost of fuel is included in the consideration charged is being prescribed at 12%,
7. Allowing choice of location of a plot is part of supply of long term lease of plot of land. Therefore, location charge or preferential location charge (PLC) are part of consideration charged for long term lease of land and shall get the same treatment under GST,
8. Services provided by the guest anchors to TV channels in lieu of honorarium attract GST.
9. Additional fee collected in the form of higher toll charges from vehicle not having Fas tag is essentially payment of toll for allowing access to roads or bridges to such vehicles and shall be given the same tax treatment as given to toll charges.
10. Services in form of Assisted Reproductive Technology (ART) /In vitro fertilization (IVF) are covered under the definition of health care services for the purpose of exemption under GST.
11. Sale of land after leveling, laying down of drainage lines etc., is sale of land and does not attract GST.
12. Renting of motor vehicles for transport of passengers to a body corporate for a period (time) is taxable in the hands of body corporate under RCM.
13. The expression “Public Transport” used in the exemption entry at SL.No.17 (d) of notification No.12/2017-CT(R)) , which exempts transport of passengers by public transport other than predominantly for tourism purpose, in a vessel between places located in India, means that such transport should be open to public for print to print transport ((e.g) such transport in Andaman and Nicobar islands).
1.Note: The rate changes recommended by the 47th GST Council will be made effective from 18th JULY,2022.
2.Note: In this regard Notification to be issued with in short period.
F. Other Miscellaneous changes:
1. All taxable service of Department of Posts would be subject to forwarded charge. Previously, certain taxable services of Department of post were taxed on Reverse Charge Basis.
2. Goods Transport Agency (GTA) is being given option to pay GST at 5% or 12% under forwarded charge; option to be exercised at the beginning of Financial Year. RCM option to continue.
3. Service provided by Indian Tour operator to a foreign resident for a tour partially in India and partially outside India is to be subject to tax proportionate to the tour conducted in India for such foreign tourist subject to conditions that the concession does not exceed half of tour duration.
III. The GST Council has recommended for measures relating to Trade Facilitation in its 47th Meeting as below:
I. In-Principal approval for relaxation in the provisions for suppliers making supplies through E-Commerce Operator (ECOs),
II. Further, Council has recommended that” Waiver of requirement of mandatory registration under Sec.24(1) of the CGST Act,2017, subject to certain conditions , such as “The aggregate Turnover on all India basis does not exceed the turnover specified under sub-section (1) of Section 22 of the CGST Act,2017 and notifications issued thereunder, the person is not making any inter-State taxable supply.
III. Further, Council recommended that “ Composition taxpayers would be allowed to make intra –State supply through E-Commerce Operators subject to certain conditions. The details of the scheme will be worked out by the Law Committee of the Council. The scheme would be tentatively implemented with effect from 01.01.2023, subject to preparedness on the portal as well as by E-Commerce Operator (ECOs).
IV. Amendment in formula prescribed in sub-rule (5) of rule 89 of CGST Rules,2017 for calculation of refund of unutilized Input Tax Credit on account of Inverted rated structure: The Council recommended that “ Change in formula for calculation of refund under rule 89(5) to take into account utilization of ITC on account of inputs and input services for payment of output tax on inverted rated supplies I the same ration in which ITC has been availed on inputs and input services during the said tax period.
V. Amendment in CGST Rules for handling of pending IGST refund claims:
(i).The Council recommended that “ In some cases where the exporter is identified as risky exporter requiring verification by GST officers or where there is a violation of provisions of Customs Act, the refund claims in respect of export of goods are suspended/withheld.
(ii). Amendment to rule 96 of the CGST Rules has been recommended to provide for transmission of such IGST refund claims on the portal in a system generated FRM GST RFD-01 to the jurisdictional GST authorities for processing. This would result in expeditious disposal of such IGST refund claims, after due verification by GST officers, thus benefitting such exporters.
VI. Re-Credit of amount in Electronic Credit Ledger:
The GST Council made further recommendation relating to introduce new Form GST PMT-03A to be provided in those cases where erroneous refund amount sanctioned to a taxpayer on account of accumulated ITC or on account of IGST paid on ZERO rated supply of goods and services, in contravention of rule 96(10) of the CGST Rules , is deposited by the taxpayer along with interest and penalty ,wherever applicable. This will enable the taxpayers to get re-credit of the amount of erroneous refund, paid back by them, in their electronic credit ledger.
VII. Clause (c ) of Section 110 and section 111 of the Finance Act,2022 to be notified by Central Government at the earliest.
These provisions relate to:
(a) Retrospective amendment in section 50(3) of CGST Act, with effect from 01.07.2017 , to provide that interest will be payable on the wrongly availed ITC only when the same is utilized,
(b) Amendment in sub-section (10) of section 49 of CGST Act to provide for transfer of balance in electronic cash ledger of a registered person to electronic cash ledger of CGST and IGST of a distinct person.
The rules providing for the manner of calculation of interest under Sec.50 of CGST Act have also been recommended for more clarity. This will remove ambiguities regarding manner of calculation of interest and will also provide for transfer of balance in CGST and IGST cash ledgers between distinct persons, thereby improving liquidity and cash flows of such taxpayers.
In this regard, Notification issued vide N.NO.09/2022 – Central Tax ,dated.05.07.2022.
VIII. Waiver of late fee for delay in filling FORM GSTR-04 for F.Y 2021-22 and extension of due date for filling Form GST CMP-08 for Q1 of F.Y.2022-23:
(a) To extend the waiver of late fee under section 47 for delay in filling FORM GSTR-4 for FY.2021-22by approximately four more weeks, i.e. till 28.07.2022 (The existing waiver is for the period from 01.05.2022 till 30.06.2011).
(b) To extend the due date of filling of Form GST CMP – 08 for the 1’st quarter of F.Y.2022-23 from 18.07.2022 to 31.07.2022.
GSTN has also been asked to expeditiously resolve the issue of negative balance in Electronic Cash Ledger being faced by some of the composition taxpayers.
In this regard, Notification issued vide N.NO.11/2022 – Central Tax,dated.05.07.2022 and Notification No.12/2022-Central Tax,dated.05.07.2022.
IX. Present exemption of IGST on import of goods under AA/EPCG/EOU scheme to be continued and E-wallet scheme not to be pursed further.
X. Issuance of the following circulars in order to remove ambiguity and legal disputes on various issues, thus benefiting taxpayers at large:
(a) Clarification on issue of claiming refund under inverted duty structure where the supplier is supplying goods under some concessional notification.
(b). Clarification on various issues relating to applicability of demand and penalty provisions under the CGST Act in respect of transactions involving fake invoices.
(c) . Clarification on mandatory furnishing of correct and proper information of inter-State supplies and amount of ineligible /blocked Input Tax Credit and reversal thereof in return in FORM GSTR-3B.
In this regard Notification issued vide N.NO.13/2022 – Central Tax ,dated.05.07.2022 and Notification No.14/2022-Central Tax, dated.05.07.2022.
(d). Clarification in respect of certain GST related issues:
(i).Clarification on the issues pertaining to refund claimed by the recipient of supplies regarded as deemed export,
(ii). Clarification on various issues relating to interpretation of section 17(5( of the CGST Act,
(iii). Clarification on the issue of perquisites provided by employer to the employees as per contractual agreement,
(iv). Clarification of utilization of the amounts available in the electronic credit ledger and the electronic cash ledger for payment of tax and other liabilities.
IX. Exemption from filling of annual return in FORM GSTR-9/9A for F.Y 2021-22 to be provided to taxpayers having Annual Aggregate Turnover up to Rs.2 crores.
In this regard Notification issued vide N.NO.10/2022 – Central Tax ,dated.05.07.2022.
X. Explanation 1 after rule 43 of CGST Rules to be amended to provide that there is no requirement of reversal of input tax credit for exempted supply of DUTY Credit Scrip’s by the exporters.
In this regard Notification issued vide Notification No.14/2022-Central Tax, dated.05.07.2022.
XI. UPI &IMPS to be provided as an additional mode of payment of GST to taxpayers under Rule 87(3) of CGST Rules,
In this regard Notification issued vide Notification No.14/2022-Central Tax, dated.05.07.2022..
XII. Council further recommended that in respect of refunds pertaining to supplies to SEZ Developer/Unit, an Explanation to be inserted in sub-rule of rule 89 of CGST Rules,2017 to clarify that “ Specified Officer: under the said sub-rule shall mean the “specified officer” or authorized officer “ as defined under SEZ Rules,2006,
In this regard Notification issued vide Notification No.14/2022-Central Tax, dated.05.07.2022..
XIII. Council further recommended that an amendment in CGST Rules to provide for refund of unutilized Input Tax Credit on account of Export of Electricity. This would facilitate the exporters of electricity in claiming refund of unitized ITC on Zero rated supplies.
In this regard Notification issued vide Notification No.14/2022-Central Tax, dated.05.07.2022..
XIV: Supplies from Duty Free Shops (DFS) at International Terminal to outgoing international passengers to be treated as exports by DFS and consequential refund benefit to be available to them on such supplies. Rule 95A of the CGST Rules, Circular NO.106/ 25/2019-GST dated.29.06.2019 and related notification to be rescinded accordingly.
In this regard Notification issued vide Notification No.14/2022-Central Tax, dated.05.07.2022..
B. Recommended for certain measures for streamline compliances in GST:
1 Provision for automatic revocation of suspension of registration in cases where suspension of registration was done by the system under Rule 21A (2A) of CGST Rules, for non-compliances in terms of clause (b) or clause (c ) of subsection (2) of Section 29 (continuous non-filling of specified number of returns), once all the pending returns are filed on the portal by the taxpayer.( as per Amendment in rule 21A),
2. Proposal for comprehensive changes in Form GSTr-3B to be placed in public domain for seeking inputs/suggestions of the stakeholders.
3.Time period from 01.03 2020 to 28.02.2022 to be excluded from calculation of the limitation period for filing refund claim by an applicant under section 54 and 55 of CGST Act, as well as for issuance of demand/order (by proper officer) in respect of erroneous refunds under section 73 of CGST Act. Further, limitation under section 73 for F.Y.2017-18 for issuance of order in respect of other demands linked with due date of annual return, to be extended till 30’th September,2023.
In this regard Notification issued vide N.NO.13/2022 – Central Tax ,dated.05.07.2022.
C. The Council has decided to constitute a Group of Ministers to address various concerns raised by the States in relation to constitution of GST Appellate Tribunal and make recommendations for appropriate amendments in CGST Act.
E. The GOM on IT Reforms, inter alia ,recommended that the GSTN should put in place the AI/ML based mechanism to verify the antecedents of the registration applicants and an improved risk based monitoring of their behavior post registration so that non-compliant tax payers could be identified in their infancy and appropriate action be taken so as to minimize risk to exchequer.
CBIC has given Notifications to give effect on the recommendations of the GST Council of 47’th Meeting at Chandigarh on 05.07.2022. Kindly refer.
| S.No. | Notification NO. | Date | Subject |
| 1 | 09/2022-Central Tax | 05-Jul-22 | Seeks to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022 |
| 2 | Notification No. 10/2022 – Central Tax | 05-Jul-22 | Seeks to exempt taxpayers having AATO up to Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22 |
| 3 | Notification No. 11 /2022 – Central Tax | 05-Jul-22 | Seeks to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022 |
| 4 | Notification No. 12/2022 – Central Tax | 05-Jul-22 | Seeks to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 |
| 5 | Notification No. 13/2022 – Central Tax | 05-Jul-22 | Seeks to extend dates of specified compliances in exercise of powers under section 168A of CGST Act |
| 6 | Notification No. 14/2022 – Central Tax | 05-Jul-22 | Seeks to make amendments (First Amendment, 2022) to the CGST Rules, 2017 |
Note: Clarification on branded /not branded / Pre-packaged / Pre-labelled retail pack in terms of Legal Metrology Act:
The GST regime has brought confusion regarding the difference in the rates of tax levied on the supply of branded and unbranded goods and services. It is also observed that there is no difference between branded and unbranded services, even though a brand name can be registered as a trademark.
The provisions related to GST on brand names have been enumerated in Notification No-01/2017-Central Tax (Rate) dated 28th June 2017. Contrarily, Notification No-01/2017-Central Tax (Rate) dated 28th June 2017, states that if the products mentioned above are not packed in a unit container nor does not have a registered brand name, these products will be exempted from tax.
The Unit Container means a package, either a large or small ( Ex: Can, Tin, Box, Bottle, Jar or Carton, Barrel, Drum or Canister that was designed to a hold a fixed quantity of number, which is indicated on such package.
Registered Brand Name means a brand name or trade name which can be a name or a mark such as a monogram, symbol, label, signature or any invented word or writing which is used with respect to such specified goods to indicate or to determine a connection during the course of trade between the specified goods and some individuals using the mark or name with or without indication of the identify of that individual, and which has been registered under the Trade Mark Act,1999.
According to the FSS Packaging and Labelling Regulation,2011, “Pre-packaged” or Pre- Packed food” including multi-piece packages, should carry mandatory information on the label.
Pre-packaged commodity means a commodity which without the purchaser being present is placed in a package of whatever nature, whether sealed or not , so, that the product contained therein has a pre-determined quantity.
Label means any written, marked, stamped, printed or graphic matter affixed to, or appearing upon ant pre-packaged commodity.
Labelling requirements for packaged food products as laid down in the Part VII of the Prevention of Food Adulteration (PFA) Rules,1955, and the Standard of Weights and Measures (Packaged Commodities )Rules of 1977.
According to the new rules, unbranded food items like rice, wheat, pulses, atta, and paneer, which earlier were outside of the purview of GST are now included and attract 5% GST.
Dear colleagues, I have prepared the above article at my best of knowledge and I am trying to give some clarity on Branded ,unbranded, Pre-packaged and Pre-Labelled in terms of Legal Metrology Act. Kindly provide your valuable suggestions to my mail sitapathirao@yahoo.co.in or my what’s app no.9848099490.
Disclaimer: The entire contents of this article have been prepared on the basis of Press Release by the GST Council on 28’th & 29’th ,June’2022 at Chandigarh, and Notifications issued by the CBIC on 05.07.2022.Although care has been taken to ensure the accuracy, completeness and reliability of the information available. The author assumes no liability therefore, users of this information are expected to refer the relevant lase, the information as given in no case shall be constructed as a professional advice or opinion.
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