Is GST applicable on warehousing of agricultural produce such as tea (i.e. black tea, white tea etc.), processed coffee beans or powder, pulses (de-husked or split), jaggery, processed spices, processed dry fruits, processed cashew nuts etc.?
Order of penalty passed under sections 271D and 271E was to set aside as the same was passed after expiry of six months from the action initiated for imposition of penalty and barred by limitation as per section 275(1)(c).
Seeks to amend notification No. 12/2017-CT(R) so as to extend exemption to admission to protected monument and to consolidate entry at Sl. No. 11A & 11B vide Notification No. 47/2017- Central Tax (Rate).
CBEC amends notification No. 11/2017-CT(R) so as to specify rate @ 2.5% for standalone restaurants and @9% for other restaurants, reduce rate of job work on handicraft goods @ 2.5% and to substitute Services provided in item (vi) against Sl No. 3 in table vide Notification No. 46/2017-Central Tax (Rate).
CBEC provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions vide Notification No. 45/2017-Central Tax (Rate)
CBEC amends notification no. 5/2017-Central tax (Rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding restriction of ITC on certain fabrics.
CBEC amends notification no. 4/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decision regarding reverse charge on raw cotton vide Notification No. 43/2017-Central Tax (Rate)
CBEC amends notification no. 2/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding GST exemptions vide Notification No. 42/2017-Central Tax (Rate)
CBEC amends notification no. 1/2017- Central tax(rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding GST rates vide Notification No. 41/2017-Central Tax (Rate)
Seeks to amend notification No. 30/2017-Integrated Tax (Rate) dated 22.09.2017, so as to extend the benefit of IGST exemption, applicable in relation to supply of Skimmed milk powder, or concentrated milk for use in the production of milk distributed through dairy co-operatives to the companies that are registered under the Companies Act, 2013 also.
