Author: admin_gst

Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
08/2019/GST Dated:- 31-1-2019 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh
Present: Sri.J.SyamaIa Rao, I.A.S.

Office of the
Chief Commissioner of State Tax,
EdupugaIIu, Vijayawada
Circular No.08/2019/GST
CCTs Ref.in CCW/GST/74/2015
Dt.31.01.2019
Subject: Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC) – reg.
This circular is regarding applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
2. The ADB Act, 1966 provid

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d its operations and transactions authorised by the Agreement, shall be immune from all taxation and from all customs duties. The Corporation shall also be immune from liability for the collection or payment of any tax or duty [Section 3 (1) of IFC Act, 1958 read with Article VI, Section 9 (a) of the Schedule thereto refers].
3. CESTAT Mumbai vide final order dated 17-10-2016 in the case of M/s Coastal Gujarat Power Ltd. = 2016 (12) TMI 229 – CESTAT MUMBAI has held that when the enactments that honour international agreements specifically immunize the operations of the service provider from taxability, a law contrary to that in the form of Section 66A of Finance Act, 1994 will not prevail. With the provider being not only immune from taxat

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Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)
07/2019/GST Dated:- 31-1-2019 Andhra Pradesh SGST
GST – States
Government of Andhra Pradesh
Commercial Taxes Department
Proceedings of the Chief Commissioner of State Tax (FAC), Andhra Pradesh
Present: Sri.J.SyamaIa Rao, I.A.S.

Office of the
Chief Commissioner of State Tax,
Edupugallu, Vijayawada
Circular No.07/2019/GST
CCTs Ref.in CCW/GST/74/2015
Dt. 31.01.2019
Subject: Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs)- Reg.
This has reference to the Indian Institutes of Management Act, 2018 which came into force on 31st January, 2018. According to provisions of the IIM Act, all the 11Ms listed c; in the schedule to the 11M Act are “institutions of national importance”. They are empowered to (i) grant degrees, diplomas, and other academic distinctions or titles, (ii) specify the criteria and process for admission

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a sample list of programs which are of long duration (one year or more), recognized by law and are exempt from GST.
3. For the period from 1st July, 2017 to 30th January, 2018, 11Ms were not covered by the definition of educational institutions as given in G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/2017-Central Tax (Rate) dated 28.06.2017}. Thus, they were not entitled to exemption under Sl. No. 66 of the said notification. However, there was specific exemption to following three programs of IIMs under Sl. No. 67 of G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/ 2017 Central Tax (Rate) dated 28.06.2017} :-
(i) two-year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management,
(ii) fellow programme in Management,
(ii

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7 Central Tax (Rate) dated 28.06.2017} are available to the 11Ms. The legal position in such situation has been clarified by Hon'ble Supreme Court in many cases that if there are two or more exemption notifications available to an assessee, the assessee can claim the one that is more beneficial to him. Therefore, from 31st January, 2018 to 31st December, 2018, IIMs can avail exemption either under Sl. No 66 or Sl. No. 67 of the said notification for the eligible programs. In this regard following case laws may be referred-
i. H.C.L. Limited vs Collector of Customs [2001 (130) ELT 405 (SC)] = 2001 (3) TMI 971 – SUPREME COURT OF INDIA
ii. Collector of Central Excise, Baroda vs Indian Petro Chemicals [1997 (92) ELT 13 (SC)] = 1996 (12) TMI 66 – SUPREME COURT OF INDIA
iii. Share Medical Care vs Union of India reported at 2007 (209) ELT 321 (SC) = 2007 (2) TMI 2 – SUPREME COURT OF INDIA
iv. CCE vs Maruthi Foam (P) Ltd. [1996 (85) RLT 157 (Tri.) = 1995 (9) TMI 194 – CEGAT, NEW DELHI

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d to while determining eligibility of various programs conducted by Indian Institutes of Managements for exemption from GST.
Sl.No.
Periods
Programmes offered by Indian Institutes of Management
Whether exempt from GST
(1)
(2)
(3)
(4)
1
1st July, 2017 to 30th January, 2018
i. two-year full time Post Graduate Programmes in Management for the Post Graduate Diploma in Management, to which admissions are made on the basis of Common Admission Test (CAT) conducted by the Indian Institute of Management,
ii. fellow programme in Management,
iii. five years integrated programme in Management.
Exempt GST from
i. One- year Post Graduate Programs for Executives,
ii. Any programs other than those mentioned at Sl. No. 67 of G.O.Ms.No.588, Revenue (Commercial Taxes-II), 12th December, 2017 {corresponding notification No. 12/2017 Central Tax (Rate) dated 28.06.2017}.
iii. All short duration executive development programs or need based specially designed programs (less than one year).
N

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(PGP-FABM) 2-year program
3. Fellow Programme in Management (FPM) – 4 to 5-year program
4. Post-Graduate Programme in Management for Executives (PGPX) – 12 months (1 year) full time program
5. ePost-Graduate Programme (ePGP) – 2-year online program.
This list is an example of long duration programs recognised under IIM Act, 2017 offered by IIM Ahmedabad. Similar programs offered by other IIMs of India may kindly be referred by 11Ms and tax authorities during assessment.
Annexure 2: Programmes not exempt under GST Law
The executives / professionals doing short term courses (less than one year) are considered as “participants” of the programmes of the IIM Ahmedabad:
1. Armed Forces Programme
2. Faculty Development Programme
3. Executive Education
a. Customized Executive Programmes
b. Open Enrolment Programme
This list is an example of short duration executive development programs offered by IIM Ahmedabad which are available to participants. Similar programs offered by other

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Whether exporter availing 0.1% concessional rate of IGST eligible for drawback?
Query (Issue) Started By: – Mohideen A Dated:- 30-1-2019 Last Reply Date:- 31-1-2019 Goods and Services Tax – GST
Got 1 Reply
GST
We are an exporter unit enjoying 0.1% concessional rate of GST on inward supplies and then directly export to our clients abroad as exports. Can we avail both drawback on such exports and concessional rate on input GST. kindly clarify.
also, the current drawback rate has only

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Reverse Charge applicability of GST or Not
Query (Issue) Started By: – shankar narayanan Dated:- 30-1-2019 Last Reply Date:- 31-1-2019 Goods and Services Tax – GST
Got 4 Replies
GST
Vendor is from Mumbai (Un-registered service provider) since Vendor is falling below the threashold limit of ₹ 20L. Vendor issued invoice to his Noida customer towards supply of one manpower to his Noida Customer. As per invoice place of provision of service is Noida. As per invoice Service provider is Mumbai address and Service Recipient is Noida address
Query is whether Noida customer need to pay GST under reverse charge ? Please clarify
Reply By KASTURI SETHI:
The Reply:
Security service is under RCM and not manpower supply. Both are d

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Rule 41A
Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory
GST
Input Tax Credit
Rule 41A of Central Goods and Services Tax Rules, 2017
1[Rule 41A. Transfer of credit on obtaining separate registration for multiple places of business within a State or Union territory.-
(1) A registered person who has obtained separate registration for multiple places of business in accordance with the provisions of rule 11 and who intends to transfer, either wholly or partly, the unutilised input tax credit lying in his electronic credit ledger to any or all of the newly registered place of business, shall furnish within a period of thirty days from obtaining such separat

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Rule 21A
Suspension of registration
GST
Registration
Rule 21A of Central Goods and Services Tax Rules, 2017
1[Rule 21A. Suspension of registration.-
(1) Where a registered person has applied for cancellation of registration under rule 20, the registration shall be deemed to be suspended from the date of submission of the application or the date from which the cancellation is sought, whichever is later, pending the completion of proceedings for cancellation of registration under rule 22.
(2) Where the proper officer has reasons to believe that the registration of a person is liable to be cancelled under section 29 or under rule 21, he may 4[****] suspend the registration of such person with effect from a date to be determined by him, pending the completion of the proceedings for cancellation of registration under rule 22.
11[(2A) Where,-
(a) a comparison of the returns furnished by a registered person under section 39 with the details of outward supplies furnished in

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thirty days, as to why his registration shall not be cancelled.]
(3) A registered person, whose registration has been suspended under sub-rule (1) or sub-rule (2) 6[or sub-rule (2A)], shall not make any taxable supply during the period of suspension and shall not be required to furnish any return under section 39.
2[Explanation.-For the purposes of this sub-rule, the expression “shall not make any taxable supply” shall mean that the registered person shall not issue a tax invoice and, accordingly, not charge tax on supplies made by him during the period of suspension.]
7[(3A) A registered person, whose registration has been suspended under sub-rule (2) or sub-rule (2A), shall not be granted any refund under section 54, during the period of suspension of his registration.]
(4) The suspension of registration under sub-rule (1) or sub-rule (2) 8[or sub-rule (2A)] shall be deemed to be revoked upon completion of the proceedings by the proper officer under rule 22 and such revocation s

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order having the effect of revocation of suspension of registration has been passed, the provisions of clause (a) of sub-section (3) of section 31 and section 40 in respect of the supplies made during the period of suspension and the procedure specified therein shall apply.]
 
 
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NOTES:-
1.
Inserted vide Notification No. 03/2019 – Central Tax dated 29-01-2019 w.e.f. 01-02-2019
2.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
3.
Inserted vide Notification No. 49/2019 – Central Tax dated 09-10-2019
4. 
Omitted vide Notification No. 94/2020-Central Tax dated 22-12-2020 before it was read as
“, after affording the said person a reasonable opportunity of being heard,”
5. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020 
6. 
Inserted vide Notification No. 94/2020-Central Tax dated 22-12-2020
7. 
Inserted vide Notification No. 94/2020-Central Tax date

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Section 34 of CGST Act: Adjust Tax Liability with Credit/Debit Notes for Accurate GST Compliance on Goods and Services.
Act-Rules
GST
Credit and debit notes. – Section 34 of the CENTRAL GOODS

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GST Registration Cancellation Rules: Section 29 Details Conditions, Process for Suspension, Voluntary Cancellation, and Ensures Fair Hearing.
Act-Rules
GST
Cancellation or suspension of regis

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GST Registration Process: Section 25 Explains Mandatory and Voluntary Registration, GSTIN Issuance, and Conditions for Cancellation.
Act-Rules
GST
Procedure for registration – Section 25 of t

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Compulsory GST Registration: Section 24 Requires Specific Categories to Register Regardless of Turnover for Compliance and Tax Collection.
Act-Rules
GST
Compulsory registration in certain cas

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GST Registration Rules: Section 22 Mandates Registration for Businesses Exceeding Turnover Threshold, Includes Exceptions for Certain Taxpayers.
Act-Rules
GST
Persons liable for registration.

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Section 20 of CGST Act: How Input Service Distributors Allocate Tax Credits Among Recipients Based on Turnover and Services Received.
Act-Rules
GST
Manner of distribution of credit by Input S

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Central Goods and Services Tax Act: Key Rules on Input Tax Credit Allocation and Blocked Credits in Section 17 Explained.
Act-Rules
GST
Apportionment of credit and blocked credits. – Section

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Eligibility and Conditions for Claiming Input Tax Credit u/s 16 of CGST Act 2017 Explained.
Act-Rules
GST
Eligibility and conditions for taking input tax credit. – Section 16 of the CENTRAL G

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Understanding Time of Supply for Services u/s 13 of CGST Act 2017: Key to GST Compliance Clarity.
Act-Rules
GST
Time of supply of services. – Section 13 of the CENTRAL GOODS AND SERVICES TAX

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Section 12 of CGST Act: Timing of Goods Supply for GST Crucial for Tax Rate and Liability Determination.
Act-Rules
GST
Time of supply of goods. – Section 12 of the CENTRAL GOODS AND SERVICES

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Simplified Taxation for Small Businesses under GST: Section 10 Composition Levy Explained for Easy Compliance and Reduced Burden.
Act-Rules
GST
Composition levy. – Section 10 of the CENTRAL G

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Section 9 of CGST Act: Levy and Collection of GST on Intra-State Supplies, Including Reverse Charge Mechanism Explained.
Act-Rules
GST
Levy and collection. – Section 9 of the CENTRAL GOODS AN

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Section 7 of CGST Act 2017: Defining Supply Scope, Including Sale, Transfer, and Import Services for GST Clarity.
Act-Rules
GST
Scope of supply. – Section 7 of the CENTRAL GOODS AND SERVICES

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Key Definitions in Section 2 of the Central GST Act, 2017: Crucial for Understanding and Implementing GST Provisions Effectively.
Act-Rules
GST
Definitions. – Section 2 of the CENTRAL GOODS A

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Reverse Charge Mechanism Exemption u/s 9(4) of GST Rescinded; Affects Supplies by Unregistered Persons.
Notifications
GST
Notification exempting reverse charge under Section 9(4) rescinded in

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GST Composition Scheme Rates Aligned with CGST Rules 2017 for Consistency and Clarity in Taxpayer Applications.
Notifications
GST
GST rates for Composition Scheme with CGST Rules, 2017 aligne

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New Notifications Define Joint Commissioner (Appeals) Jurisdiction in GST, Streamlining Appeals and Dispute Resolution Process.
Notifications
GST
Jurisdiction of Joint Commissioner (Appeals)

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CGST (Amendment) Act, 2018 Now Effective: Key Updates and Annotations Available for GST Changes from February 1, 2019.
Notifications
GST
CGST (Amendment) Act, 2018 came into force w.e.f 1-2-2

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West Bengal Registrants Cannot Claim ITC for CGST and SGST from Other States or Offset Across State Lines.
Case-Laws
GST
Input Tax Credit – A person, registered in WB, cannot claim ITC for CG

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