IGST

SC dismisses SLP against HC order allowing exemption of IGST w.r.t imports under Advance Authorization scheme post GST

Goods and Services Tax - SLP filed by the Govt. against the Hon’ble Delhi High Court order allowing exemption from IGST in respect of imports made post GST introduction under advance authorization scheme. SC dismissed the said SLP filed by CBIC....

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Changes in CGST Act wef 01.02.2019

Goods and Services Tax - The Central Goods and Services Tax (Amendment) Act, 2018 received assent of The President of India on August 29, 2018 but some of the provisions are made effective from 01.02.2019 vide vide various notifications. This Article discusses the major changes in GST wef 01.2.2019. I. Concept of Business Vertical deleted – GST allows multiple ...

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Amendment in Place of supply for transportation of goods service – Rationale fulfilled?

Goods and Services Tax - In this article, we shall be discussing the amendment brought in the provision relating to place of supply for transportation of goods service i.e. Section 12(8) of Integrated Goods and Services Tax Act, 2017...

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Export of Services without IGST | A Deep Insight

Goods and Services Tax - As per the Indian indirect tax laws including Customs and GST, taxes shall not be exported outside India. In other words, the taxes shall not be charged from customers located outside India. The reason is to boost the exports to increase the inflow of foreign currency in India. In this write up, we will analyse […]...

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New IGST Utilisation and its issues on previous period

Goods and Services Tax - Arjun , some important amendments were made applicable form 1st February 2019 . Let us discuss changes in relation to Input Tax credit by way of insertion of proviso to section 49 and new sections 49A & 49B....

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CBIC issues 23 New notification on 29.03.2019- GST on Real Estate

Goods and Services Tax - CBIC issues 23 notifications / Orders on 29th March 2019 which related to new rate of CGST in the real estate (residential unit). Notifications relates to Rate of Tax payable on Real Estate Sector Services and Goods, Applicability of Reverse Charge Mechanism on Real Estate Goods and Services and also  Applicability of Reverse Charge Mech...

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CBIC issues 13 GST notification on 29.01.2019 wef 01.02.2019

Goods and Services Tax - CBIC issues 13 Notifications on 29th January 2018 which includes the following- 1. notifications to specify that Reverse Charge Mechanism on Procurement from Unregistered Dealers which was deferred till 30.09.2019 to be completely withdrawn with effect from 1st February 2019 2. It further notified applicability of CGST (Amendment) Act,201...

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CBIC releases 44 GST Notification / Circular / Order on 31.12.2018

Goods and Services Tax - GST Council has made several recommendations related to GST Rate Reduction on Good and Services, Late Return Filing Fees Waiver, Extension of Due date of GST Return Filing, Simplification of Annual GST Return and to provide clarification related to GST on Various Services in its 31st GST Council Meeting held on 22nd December 2018. To [&he...

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CBIC extends due date of filing Form GSTR-9, GSTR-9A & GSTR-9C

Goods and Services Tax - CBIC extended Due date for filing of Annual return for FY 2017-18 in FORMs GSTR-9, GSTR-9A and GSTR-9C extended to 31st March, 2019 vide Press Release Dated 7th December, 2018. Official Order is expected today. FORM GSTR-9 and FORM GSTR-9A have been notified vide notification No. 39/2018-Central Tax, dated 04.09.2018 while FORM GSTR-9C ha...

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Govt. introduces 4 GST Amendment bills in Lok Sabha

Goods and Services Tax - Govt. introduces in Lok Sabha today Central Goods and Services Tax (Amendment) Act, 2018, Integrated Goods and Services Tax (Amendment) Act, 2018 , Union Territory Goods and Services Tax (Amendment) Act, 2018 and Goods and Services Tax (Compensation to States) Amendment Act, 2018. Bills are likely to get passed in this session of Parliame...

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IGST on Goods warehoused in FTWZ & supplied to a DTA unit

In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) - In re M/s. The Bank of Nova Scotia (AAR Tamilnadu) 1. Whether IGST is payable on Goods warehoused in FTWZ and supplied to a DTA unit, in addition to the customs duty payable [i.e. Basic Customs Duty(BCD) + IGST] on removal of goods from the FTWZ unit? 1. For supply of warehoused goods, while being [...

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GST on movement of goods from HO to branches in other states for further supply of goods on hire

In re Sanghvi Movers Limited (GST AAR Maharashtra) - Circular No.21/21/2017 - IGST which exempts from tax interstate movement of rigs, tools, spares, and all goods on wheels [ like cranes ] where interstate movement of such goods is not for further supply of same goods is not applicable to the facts of present transaction as in the present case inters...

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GST payable on Overseas Education Advisory to students in India: AAR

In re Global Reach Education Services Pvt Ltd (AAR Kolkata) - The Applicant states that it provides Overseas Education Advisory whereby it promotes the courses of foreign universities among prospective students and wants a ruling on whether the service provided to the Universities abroad is to be considered export within the meaning of Section 2(6) of the Inte...

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GST regime is not tax friendly & GST Website must provide easy access to Taxpayer: Bombay HC

Abicor and Binzel Technoweld Pvt. Ltd. V/s Union of India and Anr. (Bombay High Court) - A tax like Goods and Services Tax was highly publicised and termed as popular. We had yet not seen a celebration of New Tax regime, but that has followed with great hue and cry. These celebrations mean nothing. The special sessions of Parliament or special or extraordinary meetings of Council would ...

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GST: HC cannot entertain an appeal in respect of classification issues or matters concerning tax rate

M/s. Jaap Auto Distributors Vs. The Assistant Commissioner of Customs (Madras High Court) - M/s. Jaap Auto Distributors Vs Assistant Commissioner of Customs (Madras High Court) A Writ Court cannot make a fact finding exercise to ascertain, which would be an appropriate entry under which the goods are to be classified. In fact, under the normal course in respect of classification disputes, ...

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IGST rate on supply of goods for real estate sector under RCM by unregistered dealer

Notification No. 08/2019- Integrated Tax (Rate) - (29/03/2019) - Notification No. 08/2019- Integrated Tax (Rate)– Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate.  Government of India Ministry of Finance (Department of Revenue) Notifica...

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IGST on real estate sector under RCM on supply from unregistered supplier

Notification No. 07/2019-Integrated Tax (Rate) - (29/03/2019) - Notification No. 07/2019- Integrated Tax (Rate)– Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 07/20...

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CBIC notifies person liable to pay IGST on development rights, FSI etc

Notification No. 06/2019-Integrated Tax (Rate) - (29/03/2019) - Notification No. 06/2019-Integrated Tax (Rate)– Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 06/2019-Integrated Tax (Rate) New Delhi, the 29th March...

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IGST: CBIC notifies Services taxable under RCM of real estate sector

Notification No. 05/2019- Integrated Tax (Rate) - (29/03/2019) - Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2019-...

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IGST on Real Estate Sector- CBIC exempt certain services

Notification No. 04/2019- Integrated Tax (Rate) - (29/03/2019) - Notification No. 04/2019- Integrated Tax (Rate)– Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector Government of India Ministry of Finance (Department of Revenue) Notification N...

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Recent Posts in "IGST"

SC dismisses SLP against HC order allowing exemption of IGST w.r.t imports under Advance Authorization scheme post GST

SLP filed by the Govt. against the Hon’ble Delhi High Court order allowing exemption from IGST in respect of imports made post GST introduction under advance authorization scheme. SC dismissed the said SLP filed by CBIC....

Read More

CBIC issues 23 New notification on 29.03.2019- GST on Real Estate

CBIC issues 23 notifications / Orders on 29th March 2019 which related to new rate of CGST in the real estate (residential unit). Notifications relates to Rate of Tax payable on Real Estate Sector Services and Goods, Applicability of Reverse Charge Mechanism on Real Estate Goods and Services and also  Applicability of Reverse Charge Mech...

Read More

IGST rate on supply of goods for real estate sector under RCM by unregistered dealer

Notification No. 08/2019- Integrated Tax (Rate) (29/03/2019)

Notification No. 08/2019- Integrated Tax (Rate)– Seeks to amend notification No. 1/2017- Integrated Tax (Rate) so as to notify IGST rate of certain goods as recommended by Goods and Services Tax Council for real estate.  Government of India Ministry of Finance (Department of Revenue) Notification No. 08/2019- Integrated Tax (Rate) ...

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IGST on real estate sector under RCM on supply from unregistered supplier

Notification No. 07/2019-Integrated Tax (Rate) (29/03/2019)

Notification No. 07/2019- Integrated Tax (Rate)– Seeks to notify certain services to be taxed under RCM under section 5(4) of IGST Act as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 07/2019- Integrated Tax (Rate) New Delhi, the...

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CBIC notifies person liable to pay IGST on development rights, FSI etc

Notification No. 06/2019-Integrated Tax (Rate) (29/03/2019)

Notification No. 06/2019-Integrated Tax (Rate)– Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017. Government of India Ministry of Finance (Department of Revenue) Notification No. 06/2019-Integrated Tax (Rate) New Delhi, the 29th March, 2019 G.S.R (E).- In exercise of the po...

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IGST: CBIC notifies Services taxable under RCM of real estate sector

Notification No. 05/2019- Integrated Tax (Rate) (29/03/2019)

Seeks to amend notification No. 10/2017- Integrated Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 05/2019- Integrated Tax (Rate) New Delhi, the 29...

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IGST on Real Estate Sector- CBIC exempt certain services

Notification No. 04/2019- Integrated Tax (Rate) (29/03/2019)

Notification No. 04/2019- Integrated Tax (Rate)– Seeks to amend notification No. 9/2017- Integrated Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector Government of India Ministry of Finance (Department of Revenue) Notification No. 04/2019-Integrated Tax (Rate) New Del...

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IGST rates on real estate sector services wef 01.04.2019

Notification No. 03/2019- Integrated Tax (Rate) (29/03/2019)

Notification No. 03/2019- Integrated Tax (Rate)– Seeks to amend notification No. 8/2017- Integrated Tax (Rate) so as to notify IGST rates of various services as recommended by Goods and Services Tax Council for real estate sector. Government of India Ministry of Finance (Department of Revenue) Notification No. 03/2019- Integrated Ta...

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Changes in CGST Act wef 01.02.2019

The Central Goods and Services Tax (Amendment) Act, 2018 received assent of The President of India on August 29, 2018 but some of the provisions are made effective from 01.02.2019 vide vide various notifications. This Article discusses the major changes in GST wef 01.2.2019. I. Concept of Business Vertical deleted – GST allows multiple ...

Read More

Amendment in Place of supply for transportation of goods service – Rationale fulfilled?

In this article, we shall be discussing the amendment brought in the provision relating to place of supply for transportation of goods service i.e. Section 12(8) of Integrated Goods and Services Tax Act, 2017...

Read More

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