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Instruction No. 08/2020-Customs F.No.450/25/2009-Cus IV (Pt-II) Dated 1st of June, 2020 ( - )
Notification No VAT-1520/CR-55/Taxation-1. Dated 29th May 2020. (Value Added Tax - Maharashtra)
Amends Schedule D Enhance Tax Rate of Petrol & Diesel
Notification No. 10/2020 -Customs (ADD), F.No.354/48/2002-TRU (Pt-II) Dated 29th May, 2020 ( - )
amend notification No. 27/2015-Customs (ADD) dated 1st June, 2015 to extend the levy of Anti-Dumping duty on acrylic fibres originating in or exported from Thailand for a further period of 6 months.
Notification No.EXN-F(10)-23/2014-Vol.I Dated 29th May , 2020 (Value Added Tax - Himachal Pradesh)
amends schedule D Enhance Tax Rate of Motor-spirit (Petrol of all kinds including Aviation Turbine Fuel but excluding Diesel) and Diesel
Circular No. 26/2020-Customs F. N0.473/02/2020-LC Dated 29th May, 2020 ( - )
Review of Circular No. 17/2020 dated 03.04.2020 namely, 'Measure to facilitate trade during the lockdown period- section 143AA of the Customs Act, 1962'
the Tamil Nadu Taxation Laws (Relaxation of Certain Provisions) Ordinance, 2020. (Value Added Tax - Tamilnadu)
Insertion of new section 86A.
Instruction No. 07/2020-Customs F. No. 609/33/2017-DBK Government of India Dated 28th May, 2020 ( - )
Special drive for disposal of applications for fixation of Brand Rate of Duty Drawback.
CORRIGENDA to 36/2019-Customs, dated the 30th December, 2019 G.S.R. 316(E). F. No. 354/145/2019 -TRU Dated 27th May, 2020 ( - )
CORRIGENDA to 36/2019-Customs, dated the 30th December, 2019
Notification No. 09/2020 -Customs (ADD), F. No. 354/165/2015-TRU (Pt-II), Dated 27th May, 2020 ( - )
to levy definitive anti-dumping duty on imports of 'Electronic Calculators of all types excluding calculators with attached printers, commonly referred to as printing calculators; calculators with ability to plot charts and graphs, commonly referred to as graphing calculators; programmable calculators',originating in, or exported from, People's Republic of China for a period of five years, in pursuance of final findings of sunset review investigations issued by DGTR and in supersession of the notification No. 24/2015- Customs (ADD), dated the 29th May, 2015.
NOTIFICATION No. F. 12(18) FD-Tax-2012-Pt.-181, Dated 27th May, 2020 (Value Added Tax - Rajasthan)
amend schedule II
NOTIFICATION No. F. 12(18) FD-Tax-2012-Pt.-180, Dated 27th May, 2020 (Value Added Tax - Rajasthan)
exempts from tax payable, to the extent the rate of tax exceeds 10%, on sale or purchase of Rajasthan Made Liquor (RML)
NOTIFICATION No. F. 12(76) FD-Tax-2017-Pt.-179, Dated 27th May, 2020 (Value Added Tax - Rajasthan)
notification number F.12(26)FD/Tax/2018-54 dated 22.06.2018
NOTIFICATION No. F. 12(76) FD-Tax-2017-Pt.-178, Dated 27th May, 2020(Value Added Tax - Rajasthan)
amend notification number F. 12(76) FD/Tax/2017-102 dated 20.12.2019
Notification No. GST.1020/C.R.47/Taxation-1.Dated 26th May 2020. (SGST - Maharashtra)
re-constitutes the State Level Screening Committee
Trade Circular No. 9T of 2020, Dated 26th May 2020. (SGST - Maharashtra)
Clarification in respect of appeal in regard to non-constitution of Appellate Tribunal
Advance Ruling No. KAR ADRG 36/2020, Dated 20th May, 2020 (SGST - Karnataka)
1. We are providing catering services to educational institutions sponsored by State/ Central / Union territory which is exempted services under SI. No. 66 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017. As per Circular 65/39/2018, TDS under GST is applicable only for taxable supply contracts and as we are the exempted service provider. TDS is not applicable for our services (HSN Code 9992) HELD 1. The supply of services made by the applicant in the form of supply of food and drinks to the educational institutions is covered under entry no. 66 of Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 and entry no.66 of Notification (12/2017) No. FD 48 CSL 2017 dated 29.06.2017 and are hence exempted from CGST and SGST. 2. The amount received for such exempted service as covered under para 1 above is not liable for tax deduction at source under section 51 of the CGST Act and section 51 of KGST Act.
Advance Ruling No. KAR ADRG 35/2020, Dated 20th May, 2020 (SGST - Karnataka)
a) Whether the applicant raise the tax invoice addressed to the foreign buyer and delivery to applicant works by paying output GST and claiming back by the applicant as input GST? OR b) Whether applicant raise self-invoice by paying the output GST and claiming back by the applicant as input GST? OR c) Whether the applicant raise the tax invoice addressed to the foreign buyer by paying the output GST under reverse charge mechanism? OR d) Applicant seeks the procedure to be followed under GST Act for discharging GST liability. HELD 1. In the case of manufacture of Die by the applicant and invoiced to the recipient, without moving the goods, the applicant has to raise the tax invoice addressed to the foreign buyer. Since it is an intra-State supply, he has to collect the CGST and SGST and discharge the liability. The applicant is not eligible to claim said payment as input tax credit on the invoice raised by him as he is not the recipient. Further if the said steel die is scrapped at applicant's end as per the instruction of the overseas customer without moving out of the country, while supplying the die scrap to the third party, the applicant has to issue intra/interstate tax invoice depending upon the nature of the transaction and collect and pay the applicable tax as per the provisions of the GST Acts. 2. In the case of manufacture of Die by the Thailand supplier, if applicant physically imports the Die to a place in India then applicant has to pay the IGST on reverse charge mechanism and claim the IGST tax paid as input tax credit, subject to conditions applicable. Further if the steel die belonging to the applicant is scrapped at the location of the overseas supplier without die coming to India, then such transaction is occurring outside the taxable territory, i.e. India and hence not under the purview of GST Acts.
Advance Ruling No. KAR ADRG 34/2020, Dated 20th May, 2020 (SGST - Karnataka)
The Applicant is a Private Limited Company and entered into a works contract agreement with National Centre for Biological Sciences for construction of Hostel building at NCBS Campus in Bangalore. The applicant has sought advance ruling in respect of the following question:Whether applicant should charge GST @12 % for service provided to NCBS as per Notification No 24/2017 Central Tax (Rate) dated 21-09-2017? HELD The works contract service provided by the applicant to NCBS, for the reasons stated above, is liable to tax at: 18% GST as it is covered under item no. (xii) of Serial No.3 of Notification No. 11/2017 - Central Tax (Rate)
Advance Ruling No. KAR ADRG 33/2020, Dated 20th May, 2020 (SGST - Karnataka)
Whether the HSN code applicable for kraft paper made honeycomb boards be 48081000 or 48089000? HELD The kraft paper honeycomb board or paper honeycomb board is classified under the heading 48089000.
Advance Ruling No. KAR ADRG 32/2020, Dated 20th May, 2020 (SGST - Karnataka)
Whether he can bill the scooter at 5% GST under HSN 8713 along with retro-fitment and it shall not restrict any input tax credit on purchase of vehicle under HSN 8711 at 28% GST HELD The retrofitted vehicle merits classification under heading 8711 20 19 and hence attracts GST @ 28% and applicant is entitled for input tax credit of tax paid on purchase of vehicle i.e. scooter.
Trade Circular No. 08T of 2020 Dated 25th May, 2020 (Value Added Tax - Maharashtra)
Guidelines for delay condonation in appeal, acceptance of form 314 and rectification of assessment order by the nodal officer under the MVAT Act 2002
NOTIFICATION No.III-57/1/2015-Policy 4847/CT Dated 19th May, 2020 (Value Added Tax - Odisha)
Class of dealers, whose tax period shall comprise a "month"
Notification No. 25/2020-Customs F. No. 609/55/2018/DBK Dated 21s May, 2020 ( - )
Inclusion of Gopalpur Port [INGPR1] as notified port for getting benefits under AA/ EPCG schemes and other export incentive schemes like MEIS/SEIS and other such schemes.
Notification No. 24/2020-Customs F. No. DGEP/EOU/08/2020 Dated 21s May, 2020 ( - )
amend notification No. 56/2000-Customs dated 05.05.2000, No. 57/2000-Customs dated 08.05.2000 and No. 40/2015-Customs dated 21.07.2015 providing for extension of last date of export by six months, for those cases where the last date of export falls between 01.2.2020 and 31.7.2020 due to the outbreak of COVID-19 pandemic.
Notification No. 46/2020-CUSTOMS (N.T.), F.No. 468/01/2020-Cus.V, Dated 21st May, 2020 ( - )
Exchange Rates Notification
Instruction No. 06/2020-Customs F. No. 401/05/2020-Cus III Dated 20th May, 2020 ( - )
Requirement of Veterinary Certificate for Import of Milk and Milk Products into India
Notification No. GST.1020/C.R.15A/Taxation-1. Dated 21st May, 2020 (SGST - Maharashtra)
Amends Notifiction No. GST.1017/ CR 94 (B) / Taxation-1, dated the 21st June 2017
Notification No. GST.1020/C.R.15/Taxation-1. Dated 21st May, 2020 (SGST - Maharashtra)
authorises the officers as the Revisional Authority for revision of decision or orders as referred in section 108
Notification No. 08/2020 -Customs (ADD), F. No. 354/78/2015-TRU (Pt-I), Dated 19th May, 2020 ( - )
impose anti-dumping duty on import of Sodium citrate originating in or exported from China RP for a period of further 5 years.
Notification No. 45/2020-CUSTOMS (N.T.), F. No. 467/01/2020 -Cus-V, Dated 19th May, 2020 ( - )
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
Circular No.25/2020-Customs F. No. 484/03/2015-LC (Vol. II) Dated 18th May, 2020 ( - )
Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses
Notification No. S.O. 127, dated 18th May 2020 (Value Added Tax - Bihar)
Amends Notification S.O. 147 Regarding Tax Rate of Petrol & Diesel
ADVANCE RULING NO. RAJ/AAR/2019-20/34, Dated 5th March, 2020(SGST - Rajasthan)
whether Entry (iv) of Heading 9954 of the Rate Notification No. 11/2017- Central Tax (Rate) would be applicable to them for the contract involves the four-laning of the highway, as well as highway facilities that a. Toll Plaza, b. Pedestrian facilities, c. Street lighting, d. Truck lay-bye e.Bus bays and Passenger shelters, f. Rest areas etc proposed to be undertaken. HELD The activity proposed to be undertaken by the applicant does not fall under entry no. (iv)(a) & (ix) of the Notification No. 11/2017- CT(R)
CIRCULAR NO. 03 OF 2020-21 No. F. 3(636)/Po|icy/VAT/20i6/798- Dated 15th May, 2020 (Value Added Tax - Delhi)
Circular regarding Order of Hon'ble Supreme Court dated 23-03-2020 for petition (civil) No. 3/2020.
NOTIFICATION No. G.S.R. 299(E).No. 43/2020-Central Tax F. No. CBEC-20/06/09/2019-GST Dated 16th May, 2020 (CGST - )
Notify Section 128 of the Finance Act 2020 ( section 140 of the CGST ACT)
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO: KAR/AAAR-20/2019-20, Dated 4th May, 2020(SGST - Karnataka)
Whether the landscape development and maintenance of garden work for State and Central Government Departments, all government local bodies (Municipalities and Corporations) etc. and other government undertakings through contract from sub-contracts attracts GST as inward supplies from those vendors? HELD BY AAR Even after assuming the activity of the applicant being either covered in entry no.3 or entry no.3A of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 (as amended), the activity supply by the sub-contractor to the applicant of execution of the sub-contract work of the said activity would not be exempt as it is not covered either in entry no.3 or entry no.3A of the Notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 (as amended), as the applicant being the recipient of such service is not covered under the class of recipients enumerated in the said entries. UPHELD BY AAAR
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO: KAR/AAAR-19/2019-20, Dated 4th May, 2020 (SGST - Karnataka)
1. Whether the activity of development and sale of land attract tax under GST? HELD The activities as envisaged in the agreement between the applicant and the landowners amount to supply of service and is liable to be taxed under GST. 2. If the answer to the question no.1 is yes, for the purpose of taxable value, whether provision of rule 31 can be made applicable in ascertaining the value of land and supply of service? HELD Rule 31 applies in the instant case and the value of the supply is equal to the total amount received by the applicant, which is equal to 25% of the market value of each plot. UPHELD BY AAAR
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO: KAR/AAAR-18/2019-20, Dated 19th March, 2020(SGST - Karnataka)
a) Whether the legally binding and prescribed activity of depositing the timber / wood by the applicant with the Government Timber Depot for disposal as per the provision of Section 104 of the Karnataka Forest Act will constitute a "supply" and therefore subject to payment of GST for keeping the goods at the custody of the auctioneer i.e. Government Timber Depot? HELD BY AAR amount to "supply" within the meaning assigned to it under the GST Act and GST is chargeable on the value of such supply. b) If GST applicable on depositing timber with the auctioneer, on what value GST is chargeable in the invoice by the applicant? HELD BY AAR shall be the open market value or the value as may be determined under Rule 30 or Rule 31 in that order c) Whether the payment of GST on the full amount by the auctioneer i.e. Government Depot, will be the complete discharge of liability in the hands of the applicant and hence the applicant is not required to charge any GST while depositing as well as receiving the net consideration from the auctioneer? HELD BY AAR There are two supplies of timber involved in the chain of transactions, one when the timber is handed over to the depot by the applicant and the second when the timber is sold by the depot. Both are independent supplies in the eyes of the GST Act and hence the tax needs to be discharged at both stages. d) If the transaction is supply in the hands of the applicant, what is the time of supply of timber? HELD BY AAR time of removal of timber/ wood by the applicant for supply to the depot. E) Should GST be paid by the applicant on supervision charges collected by the Government Timber Depot under Reverse Charge as per the SI.No.5 of Notification No. 13/2017? HELD BY AAR not covered under the exceptions in entry 5 of Notification No. 13/2017- Central Tax (Rate) the same is liable to tax under reverse charge and this is subject to the condition that the Government Timber Depots are Government Departments, the applicant is liable to pay tax on the receipt of supervision services. In case the Government Timber Depots are not Government Department then the transaction would not be covered under Notification No. 13/2017- Central Tax (Rate) such reverse charge mechanism shall not be applicable and the Government Timber Depot shall collect the GST and issue invoice to the applicant UPHELD BY AAAR
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO: KAR/AAAR-17/2019-20, Dated 6th March, 2020 (SGST - Karnataka)
Whether input GST credit can be availed by the applicant on the detachable sliding and stacking glass partition which is movable in nature and capitalized as "furniture and fixture ", and is not capitalizes as an immovable property? HELD BY AAR The input tax credit of GST is not available on the detachable sliding and stacking glass partitions HELD BY AAAR We set aside the portion of the Advance Ruling order No KAR ADRG 106/2019 dated 30th September 2019 which deals with the eligibility of input tax credit on detachable sliding and stackable glass partitions. We answer the question in appeal as follows: "Input tax credit can be availed by the Appellant on the detachable sliding and stackable glass partitions which is movable in nature."
APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO: KAR/AAAR-16/2019-20, Dated 2nd March, 2020 (SGST - Karnataka)
a) Whether the applicant is liable to pay tax on renting of temporary residential rooms for consideration to the devotees and renting of space for shops and stalls for the purpose of religious programmers ? HELD BY AAR Answered affirmative. b) Whether the applicant is liable to pay tax on renting of temporary residential rooms to the devotees to stay for the purpose of religious programmers where charges per room is less than one thousand per day HELD BY AAR liable to pay tax on renting of temporary residential rooms of all categories if the declared tariff of a unit of accommodation is Rs. 1000-00 or more per day or equivalent. c) Whether applicant is liable to pay tax on renting of space for stalls, where the predominant object is not to do business but for advancement of religion HELD BY AAR Answered affirmative. d) Whether the applicant is liable to pay tax on supply of food and beverages at subsidized rates to the devotees, where the predominant object is not to do business but for advancement of religion? HELD BY AAR liable to pay tax on supply of food and beverages at subsidized rates to the devotees e) Whether the applicant is liable to pay tax on providing space for registered person without consideration for supply of food and beverages to the devotees, where consideration is received by registered person directly from devotees? HELD BY AAR Answered affirmative. f) Whether applicant is liable to pay tax for acting intermediary for booking hotel rooms to the pilgrims from outside? HELD BY AAR Answered affirmative. UPHELD BY AAAR
Notification No. 42/2020-CUSTOMS (N.T.), F. No. 467/01/2020 -Cus-V, Dated 15th May, 2020 ( - )
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver
Trade Circular No. 07T of 2020, No. VAT/AMD-2020/1A/Adm-8, Dated 15th May, 2020 (Value Added Tax - Maharashtra)
Guidelines for filing Appeal against assessment orders Passed manually (outside the SAP system).
Notification No. 23/2020-Customs F. No. 605/10/2020-DBK Dated 14th May, 2020 ( - )
amend Notification No. 50/2017-Customs dated 30.06.2017 so as to extend the period of validity of existing Export Performance Certificates for FY 2019-20 up to 30.09.2020.
Notification No. 01/2020-Central Excise (N.T.) F.No. 267/50/2020-CX.8 Dated 14th May, 2020. (Service Tax)
Sabka Vishwas (legacy Dispute Resolution ) Scheme (Amendment) Rules, 2020 Amend Rule 6 & 7
Notification No. 277/2020/146(8)/XXVII(8)/2008, Dated 8th May, 2020 (Value Added Tax - Uttarakhand)
Amends Schedule III for tax Rate of Petrol & Diesel
Circular No.24/2020-Customs F. No.450/148/2015-Cus IV(Pt-II) Dated 14th May, 2020 ( - )
Implementation of PGA e-SANCHIT- Paperless Processing under SWIFT-Uploading of Licenses/Permits/Certificates/Other Authorizations (LPCOs) by PGAs
Notification No. 22/2020-Customs F. No. 354/132/2019-TRU Dated 12th May, 2020( - )
confirm the provisional increase of 5% in the rate of duty of customs levied vide notification No. 29/2019-Cus dated 04.09.2019, for a period of 180 days, on imports of “Refined Bleached Deodorized Palmolein and Refined Bleached Deodorized Palm Oil”, falling under tariff item [1511 90 10] or tariff item [1511 90 20] of the First Schedule to the Customs Tariff Act, 1975, originating in Malaysia and imported under India-Malaysia Comprehensive Economic Cooperation Agreement.
Instruction No. 5/2020- Customs F. No. 609/38/2019-DBK Dated 12th May, 2020 ( - )
Incidence of National Calamity Contingent Duty (NCCD) for calculation of Brand Rate of duty drawback.
MAHARASHTRA ORDINANCE No. VIII OF 2020. dated the 12th May 2020. (SGST - Maharashtra)
Insert new section 168A
THE BIHAR TAXATION LAW (AMENDMENT) ORDINANCE, 2020 (Value Added Tax - Bihar)
Substitute Section 14
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