Goods and Services Tax

Vanrajbhai Hasmukhbhai Chauhan Versus State of Gujarat
GST
2018 (8) TMI 1376 – GUJARAT HIGH COURT – TMI
GUJARAT HIGH COURT – HC
Dated:- 30-7-2018
R/Special Civil Application No. 11383 of 2018
GST
MR. M.R. SHAH AND MR. A.Y. KOGJE JJ.
Appearance:
MS SANDHYA D NATANI (3678) for the PETITIONER(s) No. 1 for the RESPONDENT(s) No. 1
MR PRANAV DAVE, AGP for the RESPONDENTS  
ORAL ORDER
(PER : HONOURABLE MR.JUSTICE M.R. SHAH)
Draft amendment allowed.
2. By way of this petition under Article 226 of the Constitution of India, the petitioner has prayed for an appropriate writ, direction or order directing the respondents to release Truck No. GJ-03-AZ-6473 along with goods therein.
3. When initially the petition was fi

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the petitioner is a habitual offender and is in habit of transporting goods without e-way bill and similar modus operandi is adopted to pay tax, the moment he is caught. It is submitted that there are 10 instances wherein the petitioner is caught without e-way bill and therefore, the petitioner is habitual defaulter and tax evader.
5. No so far as challenge to the final order passed under Section 129(3) of the Act is concerned, it is submitted that the said order is appealable and therefore, the present petition challenging the final order under Section 129(3) of the Act may not be entertained.
6. Now so far as challenge to the final order under Section 129(3) of the Act is concerned, it is submitted by Ms. Sandhya Natani, learned Advocat

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Notification issued to extend the due date for filing of FORM GSTR-6.
01-I/2018 Dated:- 30-7-2018 Karnataka SGST
GST – States
Karnataka SGST
Karnataka SGST
OFFICE OF THE COMMISSIONER OF COMMERCIAL TAXES (KARNATAKA),
Vanijya Therige Karyalaya, Gandhinagar, Bengaluru,
NOTIFICATION (01-I/2018)
No. KGST.CR.01/17-18 Dated: 30.07.2018.
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Karnataka Goods and Services Tax Act, 2017 (Karnata

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Extends the time limit for furnishing the return by an input Service Distributor in FORM GSTR-6.
CT/GST-14/2017/130-11/2018-GST Dated:- 30-7-2018 Assam SGST
GST – States
Assam SGST
Assam SGST
GOVERNMENT OF ASSAM
ORDERS BY THE GOVERNOR
OFFICE OF THE COMMISSIONER OF STATE TAX ASSAM KAR BHAWAN
NOTIFICATION No. 11/2018-GST
The 30th July, 2018
No. CT/GST-14/2017/130.- In exercise of the powers conferred by sub-section (6) of section 39 of the Assam Goods and Service Tax Act, 2017

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CT Notification issued to extend the due date for filing of FORM GSTR-6.
CT/LEG/GST-NT/12/17/584 Dated:- 30-7-2018 Nagaland SGST
GST – States
Nagaland SGST
Nagaland SGST
GOVERNMENT OF NAGALAND
OFFICE OF THE COMMISSIONER OF STATE TAXES
NAGALAND: DIMAPUR
Dated Dimapur, the 30th July, 2018
NOTIFICATION- 11/2018
In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Nagaland Goods and Services Tax Act, 2017 (4 of 2017) (herein after refe

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Seeks to extend the due date for filing of FORM GSTR-6 for the periods of July, 2017 to August, 2018 till 30.09.2018.
15/2018-C.T./GST Dated:- 30-7-2018 West Bengal SGST
GST – States
West Bengal SGST
West Bengal SGST
GOVERNMENT OF WEST BENGAL
DIRECTORATE OF COMMERCIAL TAXES
14, BELIAGHATA ROAD, KOLKATA -700015
NOTIFICATION BY THE COMMISSIONER OF STATE TAX
Notification No. 15/2018-C.T./GST
Dated: 30/07/2018
Notification No. 30/2018 – State Tax
In exercise of the powers confe

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M/s. Balaji Action Buildwell Versus Commissioner of Central Goods And Service Tax Custom And Central Excise
Service Tax
2018 (8) TMI 108 – SC Order – 2019 (23) G. S. T. L. J169 (SC)
SUPREME COURT OF INDIA – SC
Dated:- 30-7-2018
Civil Appeal Nos. 7451-7452 of 2018 [Diary No. 24592 of 2018]
Service Tax
Mr. A.K. Sikri And Mr. Ashok Bhushan JJ.
For the Petitioner(s) : Mr. Dhruv Mehta, Sr. Adv., Mr. Rajesh Kumar-I, AOR, Mr. Kartyhik Jindal, Adv., Mr. Gaurav Kumar Singh, Adv.,

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Commissioner CGST And Central Excise Versus Endo Labs Ltd.
Central Excise
2018 (8) TMI 97 – SC Order – TMI
SUPREME COURT OF INDIA – SC
Dated:- 30-7-2018
Special Leave Petition (Civil) Diary No(s). 23122/2018
Central Excise
Mr. A.K. Sikri And Mr. Ashok Bhushan JJ.
For the Petitioner(s) : Mr. A.N.S. Nadkarni, ASG, Mr. D.L. Chidananda, Adv., Mr. S.A. Haseeb, Adv. And Mr. B. Krishna Prasad, AOR
For the Respondent(s) : None
ORDER
Delay condoned.
The Special Leave Petitions

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Extend the due date for filing of FORM GSTR-6 Seek to make amendments (Seventh Amendment, 2018) to the CGST Rules, 2017
30/2018 Dated:- 30-7-2018 Central GST (CGST)
GST
CGST
CGST
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Notification No. 30/2018 – Central Tax
New Delhi, the 30th July, 2018
G.S.R. 718 (E).- In exercise of the powers conferred by sub-section (6) of section 39 read with section 168 of the Central G

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Standalone Transport Contracts Under EPC Liable to GST as Works Contracts Per Section 2(119) of GST Act.
Case-Laws
GST
Levy of GST – Classification – composite supply – EPC Contract – standal

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Petitioner Seeks Return of Seized Documents; GST Department Agrees to Provide Copies, Excludes Pen Drive Data.
Case-Laws
GST
Return of seized documents to petitioner – search and seizure under GST – Because of that declaration that the petitioner has no other records to be produced, the department may give copies of the documents to the petitioner at the petitioner’s expense, except the contents of the pen drive, for the pen drive contains what the petitioner's system has stored.

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IGST RATE 28% ON GOODS AS ON 27.07.2018
By: – DR.MARIAPPAN GOVINDARAJAN
Goods and Services Tax – GST
Dated:- 29-7-2018

Vide Notification No. 1/2017-Integrated Tax (Rate), dated 28th June, 2017 the Central Government notified in Schedule IV the list of goods that are covered under 28% tax regime. 229 goods have come under this tax regime. Since there is opposition from the stakeholders of this high rate of tax and considering the trade and industry the GST Council has reduced the tax rate from 28% to various rates in various notifications issued from time to time by the Government of India. The GST Council in the 28th meeting held on 21.07.2018 has also reduced the 28% tax rate to lesser tax rates.
Vide Notification No. 19/2018-Integrated Tax (Rate), dated 26.07.2018 the Central Government reduced tax rate from 28% to lower rates. The said notification comes into effect from 27.07.2018.
After incorporating the changes brought in the Notification No. 19/2018-Integrat

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nes
115
8408
Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
116
8409
Parts suitable for use solely or principally with the engines of heading 8407 or 8408
117
8413
concrete pumps [8413 40 00], other rotary positive displacement pumps [8413 60], [other than hand pumps falling under tariff item 8413 11 10]
119
8415
Air-conditioning machines, comprising a motor-driven fan and elements for changing the temperature and humidity, including those machines in which the humidity cannot be separately regulated
122
8422
Dish washing machines, household [8422 11 00] and other [8422 19 00]
135
8483
Transmission shafts (including cam shafts and crank shafts) and cranks (excluding crankshaft for sewing machine); gear boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joint
139
8507
Electric accumulators, including separators therefor

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4
8702
Motor vehicles for the transport of ten or more persons, including the driver [other than buses for use in public transport, which exclusively run on Bio-fuels
165
8703
Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars [other than Cars for physically handicapped persons
166
8704
Motor vehicles for the transport of goods [other than Refrigerated motor vehicles]
168
8706
Chassis fitted with engines, for the motor vehicles of headings 8701 to 8705
169
8707
Bodies (including cabs), for the motor vehicles of headings 8701 to 8705
170
8708
Parts and accessories of the motor vehicles of headings 8701 to 8705 [other than specified parts of tractors]
173
8711
Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars
174
8714
Parts and accessories of vehicles of headings 8711 and 871
176
8802
Aircraf

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Any Chapter except 71
Upto 21-09-2025 – Goods – Exemption from GST
GST
Rakhi (other than those made of goods falling under Chapter 71)
 
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Notes:
Inserted by notificatio

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9619 00 10 or9619 00 20
Upto 21-09-2025 – Goods – Exemption from GST
GST
Sanitary towels (pads) or sanitary napkins; tampons
 
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Notes:
Inserted by notification no. 20/2

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53
Upto 21-09-2025 – Goods – Exemption from GST
GST
Coir pith compost 71[, other than pre-packaged and labelled]
 
Explanation
80[(ii) The expression 'pre-packaged and labelled' means all commodities that are intended for retail sale and containing not more than 25 kg or 25 litre, which are 'pre-packed' as defined in clause (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As Amended vide Notification No. 02/2025- Integrated Tax (Rate) dated 16-01-2025 w.e.f. 16-01-2025 before it was read as,
Coir pith compost 71[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of&n

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(Rate) dated 12-7-2024 w.e.f. 15-7-2024, before it was read as, 
Coir pith compost 71[, other than pre-packaged and labelled]
Explanation
73[(ii) The expression 'pre-packaged and labelled' means a 'pre-packaged commodity' as defined in clauses (l) of section 2 of the Legal Metrology Act, 2009 (1 of 2010) where, the package in which the commodity is pre-packed or a label securely affixed thereto is required to bear the declarations under the provisions of the Legal Metrology Act, 2009 (1 of 2010) and the rules made thereunder.]
 
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Notes:
As amended vide Notification No. 7/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as,
Coir pith compost other than those put up in unit container and, –
(a) bearing a registered brand name; or
(b) bearing a brand name on which an actionable claim or enforceable right in a court of law is available [other than those where any actionable claim or enforc

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in any other country.]”
 
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Notes:
Inserted by Notification no. 20/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
18[ANNEXURE I
For foregoing an actionable claim or enforceable right on a brand name,-
(a) the person undertaking packing of such goods in unit containers which bears a brand name shall file an affidavit to that effect with the jurisdictional commissioner of Central tax or jurisdictional commissioner of State tax, as the case maybe, that he is voluntarily foregoing his actionable claim or enforceable right on such brand name as defined in Explanation (ii)(a); and
(b) the person undertaking packing of such goods in unit containers which bear a brand name shall, on each such unit containers, clearly print in indelible ink, both in English and the local language, that in respect of the brand name as defined in Explanation (ii)(a) printed on the unit containers he has foregone his actionable claim or enforceable right volun

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46
Upto 21-09-2025 – Goods – Exemption from GST
GST
Khali Dona; Goods made of sal leaves, siali leaves, sisal leaves, sabai grass, including sabai grass rope
 
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44 or 68
Upto 21-09-2025 – Goods – Exemption from GST
GST
Deities made of stone, marble or wood
 
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Notes:
Inserted by notification no. 20/2018 – Integrated Tax (Rate) dated 26-7-2018 w.e.f. 27-07-2018
Schedules

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1404 90 90
Upto 21-09-2025 – Goods – Exemption from GST
GST
Vegetable materials, for manufacture of jhadoo or broom sticks
 
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Notes:
Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules

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1401
Upto 21-09-2025 – Goods – Exemption from GST
GST
Sal leaves, siali leaves, sisal leaves, sabai grass
 
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Notes:
Inserted by notification no. 20/2018 dated 26-7-2018 w.e.f. 27-07-2018
Schedules

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Exemption sought for IGST on assessable value exceeding sale value of urea in high sea sales transactions.
Notifications
Customs
Seeks to exempt IGST calculated on the assessable value over a

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9616
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Scent sprays and similar toilet sprays, and mounts and heads therefor; powder-puffs and pads for the application of cosmetics or toil

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8716
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof [other than Self-loading or self-unloading trai

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8709
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Works trucks, self-propelled, not fitted with lifting or handling equipment, of the type used in factories, warehouses, dock areas or

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8705
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown l

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8528
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Television set (including LCD or LED television) of screen size not exceeding 32 inches
 
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Notes:
As Amended vide Notification No. 25/2018-Integrated Tax (Rate) dated 31-12-2018 w.e.f. 1-1-2019, before it was read as,
Television set (including LCD or LED television) of screen size not exceeding 68 cm
 
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Notes:
Inserted by notification no. 19/2018 dated 26-7-2018 w.e.f. 27-07-2018
S

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8516
Upto 21-09-2025 – Goods – Schedule 3 – GST @ 18%
GST
Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro thermic hair-dressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for 562[domestic purposes [other than solar cookers];] electric heating resistors, other than tho

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