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Notification No.53/2022 - Customs (N.T.), F.No.468/01/2022-Cus.V , Dated 28th June, 2022 ( - )
Exchange rate Notification
NOTIFICATION No. 1055-F.T., Dated 23rd June, 2022 (Central Sales Tax - West Bengal)
Notification under section 9(2) of the CST Act, 1956 read with section 87A of the WBVAT Act, 2003 regarding constitution of Fast Track Revisional Authority
NOTIFICATION No. 1054-F.T., Dated 23rd June, 2022 (Value Added Tax - West Bengal)
Notification under section 87A of the WBVAT Act, 2003 regarding constitution of Fast Track Revisional Authority
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO. MAH/AAAR/AM-RM/08/2022-23, Dated, 23rd June, 2022 (Value Added Tax - Maharashtra)
Dubai Chamber of Commerce and Industry - Liaison office is established by DCCI UAE in Mumbai, Maharashtra. Applicant is also a non-profit organization, formed to represent, support and protect the interests of the Dubai business community in India, by creating a favorable environment, promoting Dubai businesses and by supporting development of business in India. Under the ambit of RBI norms Whether activities performed by Dubai Chamber of Commerce And Industry shall be treated as supply under GST law? HELD BY AAR Answered in the affirmative. (2) Whether ‘DCCI LO’ is required to obtain GST registration? HELD BY AAR Answered in the affirmative. (3) Whether ‘DCCI LO’ is liable to pay GST? HELD BY AAR Answered in the affirmative. HELD BY AAAR 30. We, hereby, modify the Ruling passed by the MAAR by holding that the host of activities performed by the Appellant at the behest of their Dubai Head Office will come under the ambit of "Supply" in terms of Section 7(1 )(a) of the Act, and are required to take GST registration, and discharge their IGST liability, if any, on the amount received from their Dubai Head Office. Thus, the Appeal filed by the Appellant is not maintainable, and hence. hereby, dismissed.
ADVANCE RULING ORDER No. 20/AAR/2022, Dated 31st May, 2022 (Value Added Tax - Tamilnadu)
Whether recovery of nominal amount from the employees for making payment to the third-party service provider, providing food in canteen as mandated in the Factories Act, 1948 would attract tax under GST? HELD Answered in the Affirmative
ADVANCE RULING ORDER No. 19/AAR/2022, Dated 31st May, 2022 (Value Added Tax - Tamilnadu)
1. Manufacture and supply of printed leaflet product on the physical inputs owned by the printer while the matter of printing content being supplied by the recipient is classifiable as supply of goods or supply of services as per the provisions of GST Act. HELD . The printing of content provided by the recipient on the paper & materials of the applicant and supply of such printed leaflets to the recipient is a composite supply as defined under Section 2(30) of the CGST/TNGST Act 2017 with 'Supply of service of printing' as the principal supply. 2. While supplying such printed leaflet product whether HSN heading under 4901 of GST Tariff Act or SAC code 9989 is applicable. HELD The applicable classification code for the said supply is SAC 9989. 3. Determination of tax liability payable on such printed leaflet product supplied as above. HELD The applicable rate of tax effective from 1st October 2021 is GST @18% as per SI.No.27 of Notification No. 11/2017.
ORDER:- No. G.O.Ms No.61 Date 25th June, 2022. (Value Added Tax - Telangana)
Telangana One Time Settlement Scheme-2022 Extension of scheme to Luxury tax, Entertainment tax, RD Cess, Profession tax and Entry of Motor vehicles into Local areas tax
NOTIFICATION G.S.R. 471(E), No. 52/2022-Customs (N.T.), F. No. 520/07/2013-Cus.Vi (Vol.iii), Dated 24th June, 2022 (Value Added Tax - )
Customs Brokers Licensing (Amendment) Regulations, 2022.
Notification G.S.R. 468(E). No. 1/2022-Compensation Cess F. No. S-31011/11/2022-ST-II-DOR Dated 24th June, 2022(Works Contract Refrencer - )
Goods and Services Tax (Period of Levy and Collection of Cess) Rules, 2022
Notification No. II(2)/CTR/467(b)/2022.G.O. Ms. No. 99, Commercial Taxes and Registration (B2), Dated 21st June 2022(Value Added Tax - Tamilnadu)
notifies Tvl. Mangalore Refinery and Petrochemicals Limited as an ''oil company'' for the purpose of Explanation-II to the said Second Schedule
Advance Ruling 04/2022-23 , Dated 27th April, 2022 (Value Added Tax - Uttarakhand)
what is the appropriate classification and applicable rate Of the goods namely U-bolt, Front Spring Bolts & Spring Pins manufactured and supplied by the Applicant? HELD (i) The goods U-Bolt and Front Spring Bolt made up of Steel, manufactured and supplied by the applicant fall under the Tariff Heading 7318 15 00 and are taxable at the rate of 18%; (ii) The goods Spring Pin made up of Steel, manufactured and supplied by the applicant fall under the Tariff Heading 7320 90 20 and is taxable @ 18%.
Advance Ruling 03/2022-23 , Dated 11th April, 2022 (Value Added Tax - Uttarakhand)
Applicant engaged in manufacturing of Fortified Rice Kernels- Premix Whether the applicant is eligible for concessional rate of tax of 5% under the exemption notification no. 39/2017 CT (R) with effect from 1 Oct 2021? HELD Answered in Negative
NOTIFICATION No.F. 16 (752) VAT / Tax / CCT / 2022-23 / Part-I / 300, Dated 22nd June, 2022 (Value Added Tax - Rajasthan)
clarification to Amnesty Scheme-2022
NOTIFICATION No.F. 16 (752) VAT / Tax / CCT / 2022-23 / Part-I / 309, Dated 22nd June, 2022 (Value Added Tax - Rajasthan)
amend procedure for Amnesty Scheme-2022 and Amnesty Scheme for goods not subsumed in GST for disposal of outstanding demand(s) or disputed amount
Instruction No. 09/2022, F. No.401/11/2022-Cus-lll, Dated 22nd June, 2022(Value Added Tax - )
Restrictions on import of products made of plastic
Notification No. F A 3-18-2018-1-V(33), Dated 16th June 2022 (Value Added Tax - Madhya Pradesh)
appoints Director of Commercial Tax, Additional Commissioner, Commercial Tax to dispose off the appeal cases pending or arising under section 46
Order No. 03/2022, No. 383/GST-II, Dated 13th June, 2022 (Value Added Tax - Haryana)
Delegation of powers for the purposes of proviso to sub-section (4) of section 65 of the Haryana Goods and Services Tax Act, 2017
Order No. 02 /2022, No. 382/GST-II, Dated, 13th June, 2022 (Value Added Tax - Haryana)
Specification of Authorised Officer for the purposes of sub-section (1) of section 65 under the Haryana Goods and Services Tax Act, 2017
NOTIFICATION S.O. No. 20 dated 14th JUNE, 2022 (Value Added Tax - Jharkhand)
Amends Schedule II Part E Enhance Tax Rate of Aviation Turbine Fuel (ATF)
Notification No. 51 /2022 - Customs (N.T.), F.No. 468/01/2022-Cus.V, Dated 16th June, 2022 (Value Added Tax - )
Exchange rate Notification
Notification No. 22/2022-Customs (ADD), F. No. CBIC-190354/126/2022-TRU Section-CBEC, Dated 15th June, 2022(Value Added Tax - )
levy anti-dumping duty on Fluoro Backsheet excluding transparent backsheet originating in or exported from China PR for a period of five years, 2022
Notification No. 50/2022-CUSTOMS (N.T.), F. No. 467/01/2022-Cus-V, Dated, 15th June, 2022 (Value Added Tax - )
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver
Advance Ruling 02/2022-23 , Dated 1st April, 2022 (Value Added Tax - Uttarakhand)
(a) Whether the activities undertaken for implementing various construction/repair/renovation/addition/alteration projects by GMVN Ltd. for Central Government, State Government, Local Authority or Governmental Authority the consideration for which is received in the form of grants amounts to supply under the provisions of Goods & Services Tax laws and are thus chargeable to GST? HELD Only the services /activities undertaken for Central Government, State Government, Local Authority or Governmental Authority, for which the consideration is in the form of grants, are exempt from the payment of applicable GST. (b) In case the above activities amount to supply, whether the supply is classified as supply of goods or supply of services? HELD The work of "construction of 'Shaheed Dwar' at Banjarawala, Dehradun" and "construction of 'Creation of barrier free environment for PWDs* and 'tourist rest houses in various district of Uttarakhand State" are classified as supply of services. (c) In case the above activities amount to supply, whether the supply is exempt under the provisions of GST Law? HELD Exemption from payment of GST is available for the work of 'Shaheed Dwar' at Banjarawala, Dehradun and construction of 'Creation of barrier free environment for PWDs and tourist rest houses in various district of Uttarakhand State. (d) Whether supply of any service by GMVN Ltd., to the Central Government, State Government, Local Authority or Governmental Authority for which the consideration is received in the form of Grants is exempt under notification No. 12/2017- Central Tax (Rate) (As amended) dated the 28th June, 2017? HELD Exemption at SI. No. 9C of the Notification No. 12/2017-CT (Rate) dated 28.06.2017 is available, only if the consideration is in the form of Grants.
Advance Ruling 01/2022-23 , Dated 1st April, 2022 (Value Added Tax - Uttarakhand)
Intermediary, has to provide the primary service of facilitating the export of goods by arranging purchase orders from various customers located in foreign territory and for such facilitation, the applicant would pay consideration to the Intermediary. Thus, the role of such Intermediary is to facilitate/arrange for export of Applicant's goods outside India (a) Whether Overseas Commission Agent is covered within the definition of the term 'intermediary' as provided under section 2(13) of the IGST Act, 2017; HELD Anwsered in affirmative (b) Whether services received by applicant from the Overseas Commission Agent falls within the meaning of the term 'import of services' as provided under section 2(11) of the IGST Act, 2017; HELD Services received by applicant from the Overseas Commission Agent do not fall within the meaning of the term 'import of services' as provided under section 2(11) of the IGST Act, 2017; (c) Whether the applicant is required to pay GST on RCM basis under section 5(3) of the IGST Act, 2017 on commission paid to the Overseas Commission Agent.HELD The applicant is not required to pay GST on RCM basis under section 5(3) of the IGST Act, 2017 on commission paid to the Overseas Commission Agent.
ADVANCE RULING NO. RAJ/AAR/2022-23/04, Dated 19th May, 2022 (Value Added Tax - Rajasthan)
Whether Hostel Accommodation Charges per Hostel Seat provided by the Mody Education Foundation (MEF) to the students of Mody University of Science and Technology (MUST) having value of service upto Rs. 1000/- per day would be eligible for exemption under entry no. 14 of the Notification No. 12/2017 dated 28-06-2017? HELD Answered in the affirmative.
ADVANCE RULING NO. RAJ/AAR/2022-23/03, Dated 19th May, 2022 (Value Added Tax - Rajasthan)
our present and new unit (situated within the Rajasthan state) would have same GSTIN therefore sending goods/ raw material/ capital goods from one unit to other would not comprise supply of goods or services. In such circumstance would we require to pay GST on such movement of goods/raw material/ capital goods? HELD Being same GSTIN of both the units (present & new unit), there is no occurrence/constitution of ‘supply’ in respect of movement of raw material, semi-finished, finished, capital goods between these two units within the state. Therefore, no liability of GST would arise for such movement between two units working under same GSTIN. (2) It we have to issue challan for transfer of goods from one unit to other what value is to be considered for E-way bills if that is to beissued? HELD For transfer of goods between two units, they would have to take value of such goods as explained in Explanation-2 to Sub-rule (1) of Rule 138 of the CGST Rules, 2017 and issue an E-way Bill for such transfer (if required depending on value of such transferred goods as notified in Notification issued by the Commissioner. SGST). (3) How will would have to deal with the ITC available for each unit? We understand that since the two units would have same GSTIN then in such case we would have to maintain single ITC credit and the same would be used for discharge of our GST liability irrespective of the clearance of goods from either of the factory. Thus, can we use ITC for the goods/raw material/capital goods received in one factory for payment of GST for the clearance made from second unit? HELD Since applicant would be have single GST No. for both the units (Present & proposed unit) then as per section 16(1) of the CGST Act, 2017 there would be only one ledger for the ITC credit therefore, they can use ITC for the goods/raw material/capital goods received in one factory for payment of GST for the clearance made from second unit or vice versa?
Instruction No. 03/2022GST, F. No. CBEC-20/16/35/2019-GST, Dated 14th June, 2022 (Value Added Tax - )
Procedure relating to sanction, post-audit and review of refund claims
Tamil Nadu Value Added Tax(Amendment) Act, 2022 (Value Added Tax - Tamilnadu)
amend Schedule II insert Explanation
Notification No. 34/ST-1/H.A. 6/2003/S.59/2022.Dated 10th June, 2022 (Value Added Tax - Haryana)
amend Schedule G tax rate of Liquor
ADVANCE RULING NO. GUJ/GAAR/R/2022/35, Dated 7th June, 2022 (Value Added Tax - Gujarat)
Who is the person liable to pay GST for transportation of goods of customers located by an independent agency engaged by the applicant, while refrigerated vehicles used for transportation of the applicant's goods travelled back on return journey, after unloading and delivering the applicant's goods at the destination? 2. Who is the person liable to GST for transportation of goods of the customers Located by an independent agency when the vehicles used for transportation of the applicant's goods are used for further transportation, after unloading the applicant's goods at the destination of the applicant's branches or depots? HELD M/s Vadilal is not a Goods Transport Agency. In this specific scenario presented before us, Vadilal supplies Business Support Service to Celcius (independent agency) and the tax liability is on forward charge. Further, in view of this Ruling, We hold that Vadilal has no locus standi to seek a Ruling on the which person is liable to pay GST on the activity/ service M/s Celcius supplies to its (Celcius) customers. (3) Who is the person liable to pay GST in respect of goods transport agency Service used for bringing back empty plastic trays belonging to the applicant from various places (like branches or depots) to the applicant's premises? HELD M/s Vadilal is liable to pay GST under RCM on the freight charges paid to its transporter (4) Whether the applicant can avail Input Tax Credit of the entire amount of ST paid on the transaction of the applicant's goods in refrigerated vehicles although such vehicles travel empty (i.e. without the Applicant's goods being loaded therein) during the return journey? HELD ITC on GST paid on the transaction wherein refrigerated vehicles returned empty during return journey is admissible to M/s Vadilal
AUTHORITY FOR ADVANCE RULING No. GST-ARA-110/2019-20/B-80, Dated 08th June, 2022 (Value Added Tax - Maharashtra)
PV DC Cables supplied to its Customers (who are into business of manufacturer of Solar Power Generating System or EPC Company setting up a solar power plant) would be classified under: a) Entry number 234 of Schedule I liable to GST at 5%? OR b) Entry number 395 of Schedule III liable to CGST at 18%? HELD would be classified under Entry number 395 of Schedule III liable to GST at 18%.
AUTHORITY FOR ADVANCE RULING No. GST-ARA-53/2020-21/B-78, Dated 08th June, 2022 (Value Added Tax - Maharashtra)
Whether the Applicant, in the capacity of being a NEEM facilitator, acts as a 'Pure Agent' while receiving reimbursement of stipend amounts from the various Trainer Institutes and remitting the same to the trainees? HELD Not answered in view of discussions (2) If not, whether such stipend amount forms a part of the taxable value? HELD Answered in the negative.
NOTIFICATION G.S.R. 430(E), No. 21/2022-Customs (ADD), F. No. 190354/106/2022-TRU, Dated 8th June, 2022 (Value Added Tax - )
levy of add on imports of "new/unused pneumatic radial tyres with or without tubes and/or flap of rubber originating in or exported from China PR , by amending notification No. 45/2017-Customs (ADD), dated the 18th September, 2017
Notification No. 08/2022 - Central Tax, F. No. CBIC- 20006/26/2021-GST, Dated, 07th June, 2022(Value Added Tax - )
provide waiver of interest for specified electronic commerce operators for specified tax periods
Notification No. 20/2022-Customs (ADD), F. No. CBIC-190354/118/2022-TRU, Dated 7th June, 2022 (Value Added Tax - )
rescind notification No. 28/2017-Customs(ADD) which imposed ADD on Hydrogen Peroxide imported from Bangladesh, Taiwan, Korea RP, Indonesia, Pakistan and Thailand
NOTIFICATION No. 31/2022-Customs, F.No. CBIC-190354/120/2021-TRU Section-CBEC, Dated, 7th June, 2022 (Value Added Tax - )
amend notification no. 50/2017-Customs dated 30.06.207 extending the time period for furnishing the final Mega power project certificate from 120 months to 156 months and extending the period of validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 126 months to 162 months, in case of provisional mega power projects
AUTHORITY FOR ADVANCE RULING TSAAR Order No.31/2022, A.R.Com/05/2020, Dated 07th June, 2022 (Value Added Tax - Telangana)
Whether royalty paid in respect of Mining Lease can be classified under "Licensing services for the right to use minerals including its exploration and evaluation falling under the heading 9973 attracting GST at the same rate of tax as applicable on supply of like goods involving transfer of title in goods"? HELD The entry 997337 is not enumerated at Serial No. 17(viia) and therefore is a different tariff item attracting tax at the rate of 18% GST (2) Determination of the liability to pay tax on contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) as per MMDR Act, 1957. HELD The tax rate applicable for entry 997337 is applicable to DMF & NMET.
AUTHORITY FOR ADVANCE RULING TSAAR Order No.30/2022, A.R.Com/02/2020, Dated 07th June, 2022 (Value Added Tax - Telangana)
Whether, in the facts and circumstances of the case, the Applicant is obliged to pay GST on the forest permit fee paid by it under reverse charge mechanism? HELD Yes, GST is payable on forest permit fee on reverse charge basis (2) Alternatively, if GST is payable on forest permit fee paid by the Applicant, can services received by the Applicant be classifiable under heading 9973 of Notification No. 11/2017 Central Tax (Rate) and thus be exigible to a lower rate of tax for the period prior to 01-01-2019? HELD No, The supply is to be clarified as tolerating to do an act as discussed above and is to be treated as service as per entry 5(e) of the schedule II to the CGST Act
AUTHORITY FOR ADVANCE RULING TSAAR Order No.29/2022, A.R.Com/44/2018, Dated 3rd June, 2022 (Value Added Tax - Telangana)
1. Is GST is applicable on monthly collection not exceeding Rs.7500 per member as total collection of the society is more than Rs.20 lakhs a year? HELD Answered in Negative (2.) Is GST is applicable on total monthly maintenance of Rs.7500 per member plus annual sinking fund collected in July or august month in which annual sinking fund will be collected due to monthly collection including annual sinking fund exceeding Rs.7500 per member for that month or only on sinking fund which is over and above Rs.7500 per member? HELD Answered in Affirmative (3) Is GST is applicable on monthly collection of common area electricity charge paid by the members in addition to the Rs.7500 monthly maintenance charged on the basis of actual bill divided by carpet area of 9,01,913 sq. ft pro rata charged to respective member's flat carpet area? HELD Answered in Negative
AUTHORITY FOR ADVANCE RULING TSAAR Order No.28/2022, A.R.Com/31/2021, Dated 3rd June, 2022 (Value Added Tax - Telangana)
1. Does Medical insurance premium taken to provide health Insurance to the employees, pensioners and their family members, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 - Central Tax (Rate), dt 28th June, 2017. HELD answered in Negative (2) Does Vehicle insurance Policy taken to provide Insurance to the vehicles owned by the Board, eligible for exemption as mentioned in Entry No. 3 of the Notification Number 12/2017 -Central Tax (Rate), dt 28th June, 2017. HELD Yes, if the vehicles are directly used for to provide services under Schedule XII of the Constitution. No, if they are used for transportation of employees/board member/other persons with no direct relationship to functions discharged under Article 243W.
AUTHORITY FOR ADVANCE RULING TSAAR Order No.26/2022, A.R.Com/04/2021, Dated 3rd June, 2022(Value Added Tax - Telangana)
The applicant are in the business of providing boarding and lodging to the students undergoing training under healthcare related vocational program. They are desirous of ascertaining whether the service provided by them falls under serial no.14 of Notification No. 12/2017 dt:28.06.2017 as they are charging only Rs.300/- per day. 1. What is the applicable GST SAC and GST rate for the supply of service described in this application? HELD a. There are two distinct supplies in this contract one for accommodation and the other for food. b. The SAC for supply of accommodation is '99631' and as enumerated at serial no. 14 of Notification No. 12/2017 dt: 28.06.2017 this is exempt in the present case as per day rent is below Rs.1000/-.c. The SAC for supply of food is '99633' and taxable at the rate is: i. 6% CGST & SGST each with ITC upto 14.11.2017. (2) Is it a composite supply or a mixed supply? HELD There are two distinct supplies in this contract one for accommodation and the other for food. (3) Whether the service is exempted vide Notification No. 12/2017 - CT(Rate) dated: 28.06.2017? HELD Answered in Negative
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO. MAH/AAAR/AM-RM/07/2022-23, Dated, 2nd June, 2022 (Value Added Tax - Maharashtra)
Whether the Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of 'Agriculture Produce' and exempted from GST? If not, what is the HSN code of Turmeric and the rate of GST on the Turmeric? HELD BY AAR not covered under the definition of 'Agriculture Produce' and is not exempted from GST. The HSN code of the impugned product is 0910 30 20 and the rate of GST is 5% (2) Whether services rendered by Applicant as a Commission Agent in APMC, Sangli are liable to GST in terms of SI. 54 Heading 9986 of Notification No.12/2017 CT(R) read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) dated 28.06.2017? HELD BY AAR The impugned services rendered by the applicant are taxable under GST and not exempt terms of SI. 54 Heading 9986 of Notification No.12/2017 CT(R) read with SI. No. 24 of Notification No. 11/2017-C.T. (Rate) (3) Whether the applicants required to be registered under the CGST Act, 2017 for his activities specified under Annexure-I? If yes, under which section of the GST Act, he is required to be registered? HELD BY AAR The applicant is required to be registered under the relevant provisions of the CGST Act, 2017 for his impugned activities HELD BY AAAR We, hereby, set aside the impugned Advance Ruling Order and answer the questions raised by the Appellant as under:(i) The Turmeric (Turmeric in Whole form - not in powder form) is covered under the definition of'Agricultural Produce'. The HSN code of Turmeric is 0910 30 20 and the applicable rate of GST is 5% . However, the first supply of Turmeric (Turmeric in Whole form -not in powder form) by farmers, being supply by non-taxable person in Agricultural Produce and Marketing Committee, is not liable to GST by virtue of provisions of section 23 (1) (b) and 2 (107) of the CGST Act (ii) Services rendered by the Appellant as a Commission Agent in APMC, Sangli, are not liable to GST in terms of SI. 54 Heading 9986 of Notification No. 12/2017 CT(R) (iii) The Appellant is required to be registered in terms of Section 22( 1) of the CGST Act
Notification No. 19/2022-Customs (ADD), F. No. CBIC-190354/121/2022-TRU, Dated 3rd June, 2022 (Value Added Tax - )
extend the levy of ADD on import of Toluene Di-isocyanate (TDI) originating in or exported from China PR, Japan and Korea RP,by amending notification No. 3/2018-Customs (ADD) dated 23-01-2018.
Instruction No. 08/2022, F.No. 401/36/2022-Cus-lll, Dated 3rd June, 2022(Value Added Tax - )
Instructions to Authorized Officers of FSSAI & Customs regarding testing of UHT Whipping Cream
ORDER No.F.17(189) ACCT/GST/2022/7827-7832, Dated 31st May, 2022 (Value Added Tax - Rajasthan)
Rajasthan Order regarding authorizing Additional Commissioners for the purpose of section 51
Circular GST NO 01/2022-23, No. /DCCT(E-G)/CR-07/2022-23, Dated 02nd June, 2022. (Value Added Tax - Karnataka)
Revocation of cancelled GSTIN beyond 90 days by LGSTO'S/SGSTO'S based on Appeal order / High Court orders
Notification No. 3/2022-Customs (CVD), F. No. CBIC-190354/112/2022-TRU, Dated, 2nd June, 2022 (Value Added Tax - )
provide for provisional assessment of Saccharin, exported from Thailand into India, till the completion of anti-circumvention investigation concerning alleged circumvention of countervailing duty imposed on Saccharin from China PR.
Notification No. 49/2022 - Customs (N.T.), F.No. 468/01/2022-Cus.V, dated the 2nd June, 2022 (Value Added Tax - )
Exchange rate Notification
Instruction No. 07/2022-Customs, F.No. 401/35/2022-Cus-lIl, Dated, 31st May, 2022 (Value Added Tax - )
Regulation regarding export of raw, white and refined sugar under OGL in the current sugar seasons 2021-22 (Oct-Sept.)
ADVANCE RULING NO. GUJ/GAAR/R/2022/34, Dated 1st June, 2022 (Value Added Tax - Gujarat)
On what value, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged? HELD The Value for intended supply shall be the difference between the consideration received for supply of said car and the depreciated value of the said car on the date of supply. Depreciation is as per Section 32 Income Tax Act. (2) At what rate of GST, the new car purchase by the company is sold after using it for business purpose, shall the GST be charged? HELD GST rate leviable is 18% (3) Whether the value of old and used car, sold by the company as mentioned above, can be taken as the value that represent margin of the supplier, on supply of such car, and whether the GST can be charged on such margin? HELD Valuation & GST rate of intended supply is as per Ruling at sr no 1 & 2. (4) The value that represent margin of the supplier, on supply of such old and used goods/Car will be inclusive of GST or exclusive? HELD Valuation, as per Explanation (i) to said Notification 8/2018-CT(R), is exclusive of GST.
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