3209 – Goods and Services Tax – Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in an aqueous medium *
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3210 – Goods and Services Tax – Other paints and varnishes (including enamels, lacquers and distempers); prepared water pigments of a kind used for finishing leather ************* Notes: Inserted by n
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3208 – Goods and Services Tax – Paints and varnishes (including enamels and lacquers) based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in a non-aqueous mediu
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8424 – Goods and Services Tax – Nozzles for drip irrigation equipment or nozzles for sprinklers ************* Notes: Originally Inserted vide notification no. 27/2017 IT(rate) dated 22-9-2017 as Sr. n
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87 – Goods and Services Tax – Fuel Cell Motor Vehicles ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules
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9607 – Goods and Services Tax – Slide fasteners ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules
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4409 – Goods and Services Tax – Bamboo flooring ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules
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7419 99 30 – Goods and Services Tax – Brass Kerosene Pressure Stove ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules
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2809 – Goods and Services Tax – Fertilizer grade phosphoric acid ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018 – Goods and Services Tax – Schedules
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2207 – Goods and Services Tax – Ethyl alcohol supplied to Oil Marketing Companies for blending with motor spirit (petrol) ************* Notes: Inserted by notification no. 19/2018 dated 26-7-2018 w.e.
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Goods and Services Tax – Concessional rates of GST / IGST on specified handicraft items (5% or 12%) – New Notification no. 22/2018 -Integrated Tax (Rate) – TMI Updates – Highlights
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Goods and Services Tax – Refund of GST due to inverted rate of tax – removal of Fabric from negative list w.e.f. 1.8.2018 – amendments to the Notification 05/2017-Integrated Tax (Rate) – TMI Updates – Highlights
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Goods and Services Tax – Absolute exemption from GST on supply of goods – scope enlarged – Amendments to the Notification 02/2017-Integrated Tax (Rate) – TMI Updates – Highlights
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Goods and Services Tax – Rates of GST on Supply of Goods as per the schedules – Amendments to the Notification 01/2017-Integrated Tax (Rate) – TMI Updates – Highlights
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Goods and Services Tax – Supply of works contract services in relation to construction to the Government – the term Busienss explained – Amendments to the Notification No. 8/2017 – Integrated Tax (Rate) – TMI Updates – Highlights
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Goods and Services Tax – Activity which shall neither be treated as supply of good nor a service – amendments to the notification No. 11/2017- Integrated Tax (Rate) – any activity in relation to a fun
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Goods and Services Tax – Supply of services by DSA to banks/NBFCs shall be taxable on reverse charge basis – Amendments to the notification No. 10/2017- Integrated Tax (Rate) – TMI Updates – Highlights
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Goods and Services Tax – Exemption to various supply of services – Amendments to the notification No. 9/2017- Integrated Tax (Rate) – TMI Updates – Highlights
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Goods and Services Tax – Rates of GST on services – amendments to the notification No. 8/2017- Integrated Tax (Rate) in relation to Accommodation Services, Multimodal transportation of goods and Suppl
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Goods and Services Tax – Started By: – Ethirajan Parthasarathy – Dated:- 27-7-2018 Last Replied Date:- 31-7-2018 – An Individual registered himself for GST even though the gross taxable rent is below 20 lakhs, because a part of which attracted IGST as per sec 24(1). Very recently he has applied for cancellation of registration in view of notification number.10/2017.dated.13-10-2017 Assuming his registration gets cancelled with effect from 15th of July, my doubts are 1. Is he liable to charge GST for 15 days in July 2. After cancellation of his registration, will he be able to file his GSTR-3B and GSTR-1. – Reply By KASTURI SETHI – The Reply = Query-wise reply is as under:-1. Yes, because notification is prospective and not retrospective.2.
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ancellation . After submission the department does not cancel registration easily. The department has strong valid grounds for not cancellation of registration even after submission by the party. The department can withhold cancellation till Govt.dues are not cleared. It is the department's discretion when to cancel. The department can wait for audit and other factors. That is why ACES is still open for every purpose but In GST regime, as and when registration is cancelled, the registered person will be delinked from the Common Portal system. In ACES system was working in a different way. This is my view. – Reply By Alkesh Jani – The Reply = Sir, My views is that a registered person is required to pay GST, if the said person was registe
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Goods and Services Tax – Started By: – Ethirajan Parthasarathy – Dated:- 27-7-2018 Last Replied Date:- 31-7-2018 – A Composition dealer sells goods at MRP which is inclusive of taxes. Does it mean he is collecting GST which is prohibited under GST Act. – Reply By KASTURI SETHI – The Reply = Yes. As per definition of MRP, all kinds of taxes are subsumed in this price. – Reply By DR.MARIAPPAN GOVINDARAJAN – The Reply = Yes. it is inclusive of GST also. As per the requirements of GST inclusive tax concept should not be adopted. All taxes are explicitly to be noted. – Reply By Alkesh Jani – The Reply = Sir,In this regards, The goods received by a composition dealer of certain value (Dealer Price) Plus GST and MRP is printed on the goods. As co
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Goods and Services Tax – Started By: – Ethirajan Parthasarathy – Dated:- 27-7-2018 Last Replied Date:- 29-7-2018 – Is leasing out License to trade in Liquor is to be classified as IPR services. If yes is GST rate 12?. – Reply By Alkesh Jani – The Reply = Sir, In this regards, there are two scenario in this matter Leasing of License may be considered as goods, as per definition of goods given at Section 2(55) of CGST Act, 2017, and may be treated as supply of service as per Para 5 (2) (c) of Sch
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2018 (8) TMI 67 – KERALA HIGH COURT – TMI – Detention of goods – efficacious alternative remedy u/s 107 of the Central Goods and Service Tax Act – Held that:- Nevertheless, the petitioner has agreed to provide the Bank guarantee as mandated under Rule 140 of the CGST Rules and to have the goods released, subject to the departmental proceedings now initiated through Ext.P7 – the respondent will release the petitioner's goods on its providing the Bank guarantee for the value of the goods as mentioned in Ext.P7 – petition allowed. – W.P.(C). No. 25030 of 2018 (C) Dated:- 27-7-2018 – MR. DAMA SESHADRI NAIDU, J. For The Petitioner : Sri. P.M. Poulose And Sri.P.D. Broono For The Respondent : Smt. Thushara James JUDGMENT The petitioner, a partne
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Nevertheless, the petitioner has agreed to provide the Bank guarantee as mandated under Rule 140 of the CGST Rules and to have the goods released, subject to the departmental proceedings now initiated through Ext.P7. 4. In response to the submissions made by the learned counsel for the petitioner, the learned Government Pleader has submitted that if the petitioner is willing to provide the Bank guarantee for the value of the goods as estimated in Ext.P7, the respondent has no objection to release the goods. She has also submitted that the Department can as well proceed under Ext.P7 and conclude the proceedings. 5. Under these circumstances, I hold that the respondent will release the petitioner's goods on its providing the Bank guarant
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2018 (8) TMI 136 – MADHYA PRADESH HIGH COURT – 2018 (17) G. S. T. L. 614 (M. P.) – Levy of GST on supply of free services – Tickets distributed on complimentary basis – entire petition is based on the newspaper published in the local newspaper about distribution of free passed worth of ₹ 60.00 lac to Collector. No other material has been produced in the present petition in support of the allegations.
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Held that:- Recently, the Apex Court in case of Mohd. Sahil Vs. Union of India & Others [2018 (7) TMI 1827 – SUPREME COURT] has dismissed the public interest litigation which was filed on the basis of some newspaper reports.
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The present petition is also based on the newspapers report, hence, same is not liable to be entertain
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radesh Cricket Association for the IPL matches held on 04, 06, 12 & 14th of May, 2018 @ ₹ 3.00 crore per match on the basis of sitting capacity of the stadium. They distributed free passes of the matches worth of ₹ 80.00 lac to the respondent Nos.1, 2 & 3. As per the decision of Authority For Advance Ruling (Madhya Pradesh Goods and Services Tax) the tickets given as complimentary ticket falls within the definition of Supply under GST Act, 2017 and the GST is liable to be paid on such free tickets. Since, the tickets were distributed to the respondent Nos.1 to 3 on complimentary bases without payment of GST, therefore, enquiry is liable to be conducted through CBI & GST is also liable to be recovered from them. The e
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r otherwise of the news items. It is too much to attribute authenticity or credibility to any information or fact merely because, it found publication in a newspaper or journal or Magazine or any other form of communication, as though it is gospel truth. It needs no reiteration that newspaper reports per se do not constitute legally acceptable evidence Recently, the Apex Court in case of Mohd. Sahil Vs. Union of India & Others (Writ Petition(S) (Civil) No.1115/2017) vide order dated 24.11.2017 has dismissed the public interest litigation which was filed on the basis of some newspaper reports. The aforesaid order is reproduced below: This petition is filed only on the basis of some newspapers reports which cannot be the basis for filing
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GST – States – 24932-FIN-CT1-TAX-0043/2017 – Dated:- 27-7-2018 – GOVERNMENT OF ODISHA FINANCE DEPARTMENT ****** NOTIFICATION The 27th July, 2018 S.R.O. No. – In exercise of the powers conferred by sub-section (1) of section 11 of the Odisha Goods and Services Tax Act, 2017 (Odisha Act 7 of 2017), the State Government, on being satisfied that it is necessary in the public interest so to do, on the recommendations of the Goods and Services Tax Council, do hereby exempt the intra-state supplies of handicraft goods, the description of which is specified in Column (3) of the Table below, falling under the tariff item, sub-heading, heading or Chapter, as specified in the corresponding entry in Column (2) thereof, from so much State tax leviable thereon under section 9 of the said Act as is in excess of the rate specified in Column (4) of the said Table. Explanation – For the purpose of this notification, the expression handicraft goods means Goods predominantly made by hand even though some
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504 90 Art ware of cork [including articles of sholapith] 6% 7. 4601 and 4602 Mats, matting and screens of vegetable material, basketwork, wickerwork and other articles of vegetable materials or other plaiting material, articles of loofah (including of bamboo, rattan, canes and other natural fibres, dry flowers (naturally dried), articles thereof, ringal, raambaan article, chola items, Kouna/chumthang (water reeds) crafts, articles of Water hyacinth, korai mat] 2.5 % 8. 4823 Articles made of paper mache 2.5 % 9. 5607, 5609 Coir articles 2.5% 10. 56090020, 56090090 Toran, Doorway Decoration made from cotton yarn or woollen yarn and aabhala (mirror) with or without hanging flaps. 2.5% 11. 57 Handmade carpets and other handmade textile floor coverings (including namda/gabba) 2.5% 12. 5804 30 00 Handmade lace 2.5% 13. 5805 Hand-woven tapestries 2.5% 14. 5808 10 Hand-made braids and ornamental trimming in the piece 2.5% 15. 5810 Hand embroidered articles 2.5% 16. 6117, 6214 Handmade/hand em
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copper alloys, electro plated with nickel/silver 6% 30. 7616 99 90 Aluminium art ware 6% 31. 8306 Bells, gongs and like, non-electric, of base metal; statuettes, and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; (including Bidriware, Panchlogaartware, idol, Swamimalai bronze icons, dhokrajaali) 6% 32. 9405 10 Handcrafted lamps (including panchloga lamp) 6% 33. 9401 50, 9403 80 Furniture of bamboo, rattan and cane 6% 34. 9503 Dolls or other toys made of wood or metal or textile material [incl wooden toys of sawantwadi, Channapatna toys, Thanjavur doll) 6% 35. 9504 Ganjifa card 6% 36. 9601 Worked articles of ivory, bone, tortoise shell, horn, antlers, coral, mother of pearl, seashell other animal carving material 6% 37. 9602 Worked vegetable or mineral carving, articles thereof, articles of wax, of stearin, of natural gums or natural resins or of modelling pastes etc, (including articles of lac, shellac) 6% 38. 9701 Hand pain
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