+ 91 22 2267 7152
GST E-Fliers ......!
GST E Fliers
GST 51 E- FLYERS by CBEC
PPT on GST Updated
Advance Ruling Mechanism in GST
Aggregate Turnover in GST
Appeals and Review Mechanism under GST
GST(GOODS AND SERVICES TAX) BENEFITS
Composite Supply and Mixed Supply
Accounts and records in GST
Special Audit in GST
Credit Note in GST
Debit Note in GST
Integrated Goods and Services Tax
Inspection, Search, Seizure and Arrest
Job-work Under GST
THE MEANING AND SCOPE OF SUPPLY
RECOVERY OF TAX
TDS MECHANISM UNDER GST
Transition Provisions under GST
Valuation in GST
INPUT TAX CREDIT MECHANISM
Margin Scheme in GST
Online Information Data Base Access and Retrieval (OIDAR) Services in GST
Pure Agent Concept in GST
REVERSE CHARGE MECHANISM
Tax Invoice and other such instruments in GST
SALES TAX | VAT | ENTRY TAX | EXCISE | ENTERTAINMENT TAX | LUXURY TAX | INDIRECT TAX | SALES TAX | VAT | ENTRY TAX | EXCISE | ENTERTAINMENT TAX | LUXURY TAX | INDIRECT TAX | SALES TAX | VAT | ENTRY TAX | EXCISE | ENTERTAINMENT TAX | LUXURY TAX | INDIRECT TAX | SALES TAX | VAT | ENTRY TAX | EXCISE | ENTERTAINMENT TAX | LUXURY TAX | INDIRECT TAX | SALES TAX | VAT | ENTRY TAX | EXCISE | ENTERTAINMENT TAX | LUXURY TAX | INDIRECT TAX | SALES TAX | VAT | ENTRY TAX | EXCISE | ENTERTAINMENT TAX | LUXURY TAX | INDIRECT TAX | SALES TAX | VAT | ENTRY TAX | EXCISE | ENTERTAINMENT TAX | LUXURY TAX | INDIRECT TAX |
Removal of Difficulty ORDER No. GST-1019/C.R.-34 /Taxation-1. Dated 23rd August, 2019. (Value Added Tax - Maharashtra)
Amendment to the Order of the Removal of Difficulties faced by the taxpayers due to technical glitch-Extension of dates for submission of application and for making payments for Settlement by the Identified Taxpayers till 30th August 2019.
Trade Circular No. 46T of 2019, Dated 23rd August, 2019 (Value Added Tax - Maharashtra)
Guidelines for crosschecking of Input Tax Credit.
Notification No. S.O. 3009(E). F. No. A.50050/150/2018-Ad.1C(CESTAT) Dated 21st August, 2019 (Value Added Tax - )
notifies the creation of the State Benches of the Goods and Services Tax Appellate Tribunal (GSTAT)
Notification No. G.S.R. 584(E) .F. No. A.50050/99/2018-Ad. 1 C(CESTAT).pt.Dated 21st August, 2019 (Value Added Tax - )
the Goods and Services Tax Appellate Tribunal (Appointment and Conditions of Service of President and Members) Rules, 2
Notification No. 05/2019 Central Excise-NT, F. No. 267/78/19 - CX8 (Pt III), Dated, 21st August, 2019 (Service Tax)
Sabka Vishwas (Legacy Dispute Resolution) Scheme Rules, 2019.
Notification No. 04/2019 Central Excise-NT F.No. 267/78/19-CX8(Pt III) Dated 21st August, 2019 (Service Tax)
Notifies Date of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 01-09-2019
NOTIFICATION No. F.12(161)FD/Tax/2009-54 ,Dated 21st August, 2019 (Value Added Tax - Rajasthan)
exempts from tax the sale to or purchase by Indian Railways of High Speed Diesel
Notification No. 37/2019 - Central Tax F. No. 20/06/08/2019-GST Dated 21st August, 2019(Value Added Tax - )
extend date of GSTR 3B for July upto 22-8-19 and rain effected district of several states upto 20-9-19
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/03/2019-20 DATED 30th May, 2019 (Value Added Tax - Rajasthan)
What is the classification of service provided by the State of Rajasthan to M/s Aravali Polyart Private Limited for which royalty is being paid? And What is the GST rate applicable on given services HELD The activity is classifiable under Heading 9973 (Leasing or rental services, with or without operator), as mentioned in the annexure at Serial No. 257(Licensing services for the right to use minerals including its exploration and evaluation) sub heading 997337 of notification number 11/2017-CT (Rate). The applicant is liable to discharge tax liability under reverse charge mechanism AND The activity undertaken by the applicant attracts 18% GST UPHELD BY AAAR
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/02/2019-20, DATED 15th May, 2019 (Value Added Tax - Rajasthan)
whether the activity of supply, design, installation, commissioning and testing of solar energy based water pumping systems is supply of Goods or supply of service and what shall be the rate of GST on it ? HELD BY AAR is a Works Contract of composite supply . Since this supply is proposed to be undertaken for a Govt. department, the rate of tax applicable on given service shall fall under Entry No. 3(iii) with HSN code 99544 and it should be GST @ 12% HELD BY AAAR the activities of supply, design, installation, commissioning and testing of solar energy based water pumping systems, both supply of Goods and supply of Services in terms of entry No. 234, read with entry No. 38 , with rate of GST as prescribed under these entries
APPELLATE AUTHORITY ADVANCE RULING ORDER NO.RAJ/AAAR/01/2019-20 DATED 8th May, 2019(Value Added Tax - Rajasthan)
"Whether the input tax credit of Central Tax paid in Haryana be available to the Applicant who is registered in Rajasthan State ?" HELD BY AAR As the supplier of services and place of supply both are outside the state of Rajasthan, Input tax credit of Central Tax paid in Haryana is not available to the Applicant/Appellant UPHELD BY AAAR
Notification No. 36/2019 - Central Tax F. No. 20/06/07/2019-GST Dated 20th August, 2019(Value Added Tax - )
Extend date for blocking and unblocking e-way bill facility under Rule 138E to 21.11.2019
Notification No. F. 12(56)FD/Tax/2017-Pt. 111-53 dated: 20th August, 2019 (Value Added Tax - Rajasthan)
Extend date for blocking and unblocking e-way bill facility under Rule 138E to 21.11.2019
Notification No. 36/2019-State Tax, No. (GHN-74)GST-2019/S.164(45)TH:-, Dated, 20th August, 2019. (Value Added Tax - Gujarat)
Extend date for blocking and unblocking e-way bill facility under Rule 138E to 21.11.2019
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO: KAR/AAAR/013 2019-20, Dated:- 16th August , 2019 (Value Added Tax - Karnataka)
Whether Evacuated / Vacuum Tube Collectors (VTC) falls under Chapter 84 of HSN which is covered in Sl. no 234 of Schedule -I under notification 1/2017 IGST rate dated 28-06-2017 ? HELD BY AAR The product Evacuated Tube Collector (ETC) though falls under Chapter 84 heading 19 but is not covered under SL.No.234 of Schedule-I of the Notification 01/2017-Integrated Tax(Rate) dated 28.06.2017, effective from 01.07.2017, & hence not entitled for concessional rate of 5% IGST. HELD BY AAAR dismiss the appeal on the grounds of time bar.
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO: KAR/AAAR/02/ 2019-20, Dated 16th August, 2019 (Value Added Tax - Karnataka)
"Whether the 'Power Bank' traded by the appellant is classifiable under Heading 8504 40 90 as 'Static Converter-others?" HELD BY AAR "The 'Power Bank' traded by the appellant is classifiable under Heading 8507 as Accumulator and not as Static Converter" UPHELD BY AAAR
Notification No.-KA.NI.-2-1241/XI-9(01)/2008- U.P. Act -5-2008-Order-(54)-2019 Dated : 19th August, 2019 (Value Added Tax - Uttar Pradesh)
Amends Schedule IV Enhance Tax Rate of Petrol and Diesel
Advance Ruling No. KAR ADRG 18/2019 Dated : 07th August, 2019 (Value Added Tax - Karnataka)
What is the appropriate classification of Nicotine Polacriliex Lozenge and rate of tax applicable thereupon under Notification 01/2017-Central Tax (Rate), dated 28-06-2017 HELD classifiable under the heading 38.24. covered under Serial number 97 of Schedule III to Notification No. 01/2017-Central Tax and attracts GST at the rate of 18%
ADVANCE RULING No. KER/50/2019, Dated 15th July, 2019 (Value Added Tax - Kerala)
Classification of goods as 'part of fishing vessels' -propeller, shaft/ss road, gun metal bush/bearing, stuffing box, brass tube/ss tube, rudder shaft and blade, sea cork/water strainer, gm gate valve, ms pipe, propeller nut/gm nut, coupling, ss rods & square, ss flat, gm gland and ring and ms plate.HELD come under the HSN Code 8902 and are taxable @ 5% GST under Serial No.252 of First Schedule
ADVANCE RULING No. KER/55/2019, Dated 15th July, 2019 (Value Added Tax - Kerala)
Can GST registrations allowed for multiple companies from same address, provided they follow all GST rules related to "Principal place of business"? These are start-up companies in service sector, where no stock has to be maintained. HELD Separate GST registration can be allowed to multiple companies functioning in a '"co-working space" and which provide services alone. Such companies shall upload the rental agreement with the land lord and lessee. If there is any sub-lease, then rental agreement between lessee and sub lessee should also be uploaded as proof of address of principal place of business of respective suit or desk number assigned to them. In addition to this, the applicants can upload a copy of "monthly utility bill" in connection with payment towards electricity charges, water charges or other common services availed by the respective suit or desk number.
ADVANCE RULING No. KER/44/2019, Dated 21st June, 2019 (Value Added Tax - Kerala)
Whether the frozen seafood sold in packages to institutional customers, without bearing the brand name, is eligible for exemption under Notification No.2/2017 HELD not eligible for exemption
Trade Circular No. 44T of 2019, Dated 16th August, 2019 (Value Added Tax - Maharashtra)
Documents required to be uploaded for grant of Registration
Notification No. 61/2019-CUSTOMS (N.T.), F. No. 467/01/2019 -Cus-V, Dated, 14th August, 2019(Value Added Tax - )
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
Notification No.60/2019 - Customs (N.T.), F.No. 468/01/2019-Cus.V, Dated, 14th August, 2019 (Value Added Tax - )
Exchange Rates Notification
Notification No. 36/2019-Customs (N.T./CAA/DRI), F. No. DRI/HQ-CI/50D/CAA-29/2019-CI, Dated, 8th August, 2019 (Value Added Tax - )
Appointment of CAA by Pr. DGRI
Removal of Difficulty ORDER No. GST-1019/C.R.-34 /Taxation-1. Dated 14th August, 2019. (Value Added Tax - Maharashtra)
Amendment to the Order of the Removal of Difficulties faced by the taxpayers due to technical glitch-Extension of dates for submission of application and for making payments for Settlement by the Identified Taxpayers till 23rd August 2019.
Advance Ruling NO.GST-ARA- 142/2018-19/B-88, Dated 13th August, 2019(Value Added Tax - Maharashtra)
Whether contributions from the members in the Administration Account, recovered for expending the same for the weekly and other meetings and other petty administrative expenses incurred including the expenses for the location and light refreshments, amounts to or results in a supply, within the meaning of supply? HELD Answered in the affirmative. It will be classified as supply of services (2) Whether the applicant would be a Taxable Person under the provisions of the Act HELD Answered in the affirmative (3) Whether the said collection of funds under common pool and spending back on the same said contributors, would entail 'supply' as defined in the law. HELD Answered in the affirmative. It will be classified as supply of services
Notification NO. F.1-11(17)-TAX/VAT/ 2005(P-IV) Dated 13th August, 2019. (Value Added Tax - Tripura)
reduce VAT rate under Schedule II(b) for entry no.80 Gases, liquefied or not to 4% w.e.f 14/08/2019
Instruction No. 03/2019-Customs F.No.603/18/2018-DBK, Dated, 13th August, 2019 (Value Added Tax - )
Recovery of export benefits given under Incentive and Reward Schemes under Chapter 3 of FTP on re-import of exported goods.
Notification No.59/2019 - Customs (N.T.), F.No.468/01/2019-Cus.V, Dated the 13th August, 2019 (Value Added Tax - )
Exchange Rates Notification
Notification No. G.S.R. 568(E) No. 32/2019-Customs (ADD), F. No. 354/70/2007-TRU (Pt. II), Dated, 10th August, 2019 (Value Added Tax - )
Anti Dumping Duty on Homopolymer of vinyl chloride monomer (suspension grade)
Notification No. VAT-1519/CR-89/Taxation-1. Dated 8th August, 2019. (Value Added Tax - Maharashtra)
amend rule 17, insert new rule 2(b-1)
NOTIFICATION No. F.17(131)ACCT/ GST/ 2017/4728, Dated 08th August, 2019 (Value Added Tax - Rajasthan)
notifies that appeal to the Appellate Authority under sub-section (1) of section 107 shall be accepted
NOTIFICATION No. 1086-F.T., Dated 28th June, 2019. (Sales Tax - West Bengal)
NOTIFICATION No. 1793 extend date for Rebate of tax One Rupee per litre on intra-State sales of petrol and diesel from 12-9-18 to 31-03-20
Notification No. 31/2019-Customs(ADD), F.No.354/30/2019 -TRU, Dated, 6th August, 2019(Sales Tax - )
amend notification No.12/2019-Customs (ADD) dated the 26.02.2019 as per Corrigenda issued by Designated Authority vide notification F. No. 6/45/2017-DGAD 31.05.2019.
Notification No. 58/2019 - Customs (N.T.), F.No.434/23/2017-Cus IV, Dated 8th August, 2019 (Sales Tax - )
amend Notification No. 12/97-CUSTOMS (N.T.), dated the 2nd April, 1997
Notification No. 57/2019 - Customs (N.T.), F. No. 467/01/2019 -Cus-V, Dated 8th August, 2019 (Sales Tax - )
Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver.
Circular No. 24/2019-Customs, F. No. 609/39/2019-DBK, Dated, 8th August, (Sales Tax - )
Clarification regarding applicability of All Industry Rates of duty drawback while fixing Brand Rate of duty drawback in post GST era.
Trade Circular No. 43 T of 2019, No. JC (HQ)-1/GST/2019/Super30/ADM-8 dated 7th August 2019. (Sales Tax - Maharashtra)
Reimbursement of SGST applicable on tickets of Super 30 movie
Advance Ruling No. KAR ADRG 17/2019 Dated : 25th July, 2019 (Sales Tax - Karnataka)
Whether Applicant is liable for GST towards work executed under JDA on land owner's portion where work commenced during pre-GST and continued under GST Law. If tax is applicable the valuation for payment of tax? HELD liable to pay GST towards work executed under Joint Development Agreement on Land owner's portion, on the value to be arrived at in terms of para 2 of the Notification No. 11/2017-Central Tax (Rate) dated 28.06.2017 at the time of transfer of possession of the land owners' portion of the flats
Advance Ruling No. KAR ADRG 16/2019 Dated : 25th July, 2019 (Sales Tax - Karnataka)
Applicability of GST on partially completed flats i.e. a) Partially completed flats having identified customers before GST regime HELD is liable to pay service tax proportionate to the services provided up to 30.06.2017 and from 01.07.2017 onwards liable to pay GST proportionate to the services provided effective from 01.07.2017 b) Partially completed flats, where customers are identified after implementation of GST regime HELD liable to pay GST on the transaction value of supply. c) Partially completed flats, where no customers are identified HELD applicant is not liable to GST as no supply is involved. However, if the supply is made prior to the issuance of completion certificate then GST is liable to be paid on the transaction value of supply, as answered in (b) above.
Advance Ruling No. KAR ADRG 15 / 2019 Dated : 25th July, 2019 (Sales Tax - Karnataka)
The applicable rate of GST for the manufacture and supply of submersible pump sets and accessories with installation, electrification and energisation under Ganga Kalyana scheme to Social Welfare departments of Government of Karnataka HELD The Applicant's supply does not qualify as "Works Contract". It is a composite supply wherein the principal supply is that of the supply of goods i.e submersible pumps. The applicable GST rate to the applicant's supply would be the rate applicable on the Principal supply i.e. submersible pump sets.
Advance Ruling No. KAR ADRG 13 / 2019 Dated : 16th July, 2019 (Sales Tax - Karnataka)
Clarification regarding applicability of Tool Amortisation cost (Transaction Value) in GST Regime on Capital Goods received freely on returnable basis from the recipients (Customer) for parts production and supply. This reference particularly where the principal manufacturer provides moulds, dies, jigs and fixtures or tools to the supplier for use in manufacturing process. HELD The cost of the tool/s supplied by the OEM on FOC basis, under the situations discussed in para 11 and 14, to the Applicant is not required to be added to the value of the parts supplied by the Applicant and hence the said value is not liable for GST.
ADVANCE RULING ORDER No. 25/AAR/2019 DATED 21st June, 2018 (Sales Tax - Tamilnadu)
If the monthly maintenance charges payable by a Member of the association exceeds Rs.7,500 per month, in the context of exemption as per S.No. 77 of Notification 12/2017 - Central tax (Rate) the applicant is liable to pay GST only on the amount in excess of Rs. 7,500 or on the entire amount? HELD If a service by the applicant, a registered housing society/resident welfare association to its members by way of reimbursement of charges or share of contribution,for sourcing of goods or services from a third person for the common use of its members, is such that it is above 7500 rupees per month it is not eligible SI No 77 (c ) of Notification No. 12/2017-C.T.(Rate) dated 28.06.2017 CGST and SGST at appropriate rates are to be paid by the members on the full amount of reimbursement of charges or share of contribution
AUTHORITY FOR ADVANCE RULING ORDER No. 27/AAR/2019 DATED 24th June, 2019 (Sales Tax - Tamilnadu)
The value to be adopted in respect of transfer to branches located outside the State HELD The value in respect of supply of goods i.e. Lenses, Frames, Sun Glasses etc.by the applicant to distinct persons being branches outside the state of Tamil Nadu shall be the open market value of such supplies that is available as per of Rule 28(a) and Explanation (a) to Chapter IV of CGST/TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act 2017. Where the goods are intended for further supply as such by the recipient, the applicant has the option to adopt an amount equivalent to ninety percent of the price charged for the supply of goods of like kind and quality by the recipient to his customer not being a related person as the value of such supplies to the distinct recipient as per proviso to Rule 28 and Explanation (a) and (b) to Chapter IV of CGST/TNGST Rules 2017 read with Section 15 of the CGST/TNGST Act 2017.
ADVANCE RULING ORDER No. 26/AAR/2019 DATED 21st June, 2018 (Sales Tax - Tamilnadu)
Whether on facts and circumstances of the case, since IGST is payable on inter-state movement of cranes by the supplier (i.e. SML Maharashtra), whether the recipient office of SML (i.e. SML Tamil Nadu) duly registered under GST receiving such cranes for further supply on hire charges would be eligible to avail input tax credit (ITC) of IGST charged? HELD is not eligible for the full Input Tax Credit but only to the extent specified in the restrictions as per second proviso Section 16(2) of CGST Act and Rule 37 of CGST Rules read with Section 20(iv) of IGST Act, subject to fulfillment of all other conditions under section 16 of CGST Act, read with section 20(iv) of IGST Act.
AUTHORITY FOR ADVANCE RULING ORDER No. 24/AAR/2019 DATED 21st June, 2019(Sales Tax - Tamilnadu)
Applicable rate of tax of Wet Wipes HELD Wet Wipes supplied by the applicant is classifiable under 3307 90 90 and applicable Tax Rate 9% CGST and 9% SGST as per SI No 60A of Schedule III of Notification No. 01/2017-C.T.(Rate) dated 28.06.2017
APPELLATE AUTHORITY ADVANCE RULING ORDER-in-Appeal No. AAAR/04/2019(AR), DATED 24th June, 2019(Sales Tax - Tamilnadu)
Whether the MRF Ltd can avail the ITC of the full GST charged on the supply of invoice or a proportionate reversal of the same is required in case of post purchase discount given by the supplier of the goods or services. HELD BY AAR the Applicant can avail Input Tax Credit only to the extent of the invoice value raised by the suppliers less the discounts as per C2FO software which is paid by him to the suppliers. HELD BY AAAR MRF Ltd can avail the Input Tax Credit of the full GST charged on the undiscounted supply invoice of goods/ services by their suppliers. A proportionate reversal of the credit is not required to be done by them in case of a post purchase discount given by the supplier to them through the C2FO platform, in the circumstances mentioned by them and discussed above. This is subject to their fulfilling the other conditions stipulated by law and that the GST paid by them for the said goods/ service is not reversed or reimbursed/ re-credited etc to them in any manner by the supplier or on his behalf, after the credit has been availed by M/s MRF. The ruling is limited to cases where a post purchase discount is extended by the supplier of the goods or services to the appellant on account of their registering in the interactive automated data exchange arrangement setup by C2FO India LLP, which is the subject matter of this Advance Ruling.
APPELLATE AUTHORITY ADVANCE RULING ORDER-in-Appeal No. AAAR/03/2019(AR), DATED 13th May, 2019 (Sales Tax - Tamilnadu)
Whether the Salwar / Churidhar sets, comprising of three sets of Tops, Bottom and Dupatta, whether partially stitched/ neck work done, or not would remain as fabrics under Chapters 50,52,54,55 based on the constituent material and attract a total 5% GST; or they are classifiable under Chapters 61 to 63, thereby attracting a total of 5% if their sale price is less than Rs. 1,000 and 12 % GST if their sale price is more than Rs.1,000" HELD Model 1 Salwar/Chudidar sets supplied by the Applicant, Both Top and Bottom not stitched consisting of three pieces of fabrics (Top/Bottom/Dupatta) where no stitching has been done and the pieces are merely cut into fabrics from bales/than, is classifiable as fabric Chapter 50 to 55 depending on the material. GST RATE @ 5% Model 2TO 4 Salwar/Chudidar sets supplied by the Applicant, Top semi -stitched and bottom not stitched consisting of bottom and dupatta fabrics cut from bales/than and the Top has already been partially cut into shape but requires further cutting and stitching to size, is classifiable as made up articles under Tariff heading 621142/621143/621149 depending on the material. GST RATE 5%/12% base on value UPHELD BY AAAR
Trade Circular No. 42T of 2019, Dated 5th August, 2019 (Value Added Tax - Maharashtra)
Opportunity to the taxpayers who have faced technical glitches affecting the payment of requisite amount and submission of applications for Settlement of Arrears under First Phase
Download app from