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Notification No. 55/2018 - Central Tax F. No. 349/58/2017-GST (Pt.)Dated 22nd October, 2018 (CGST - )
FORM GSTR-3B for the month of September, 2018 shall be furnished electronically through the common portal, on or before the 25th October, 2018
Notification No. 3/2018-Integrated Tax F. No. 349/58/2017-GST(Pt.)Dated 22nd October, 2018 (IGST - )
specifies the persons making inter-State taxable supplies of handicraft goods as the category of persons exempted from obtaining registration
Advance Ruling NO.GST-ARA-20/2017-18/B-83, dated 04th August, 2018 (SGST - Maharashtra)
Whether the whole (Sheep/Goat) animal carcass in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army shall qualify as product put up in "unit container"? HELD : negative. and would fall under exemption list as per entry no 10 of Notification No. 2/2017 HELD : YES
Notification No. 51, Dated 19th of October, 2018 (SGST - Jammu and Kashmir)
Notify format for Jammu and Kashmir Reimbursement of Integrated Taxes for promotion of industries Scheme
Appellate Authority Advance Ruling Order No. CT/7726/2018-C3, Dated 25th September, 2018 (SGST - Kerala)
Kerala Appellate Authority Advance Ruling Order whether recovery of food expenses from employees for the canteen provided by company comes under the definition of outward supplies is taxable under GST Act HELD : The supply of food items to the employees for consideration in the canteen run by the appellant company would come under the definition of 'supply' and would be taxable under GST.
Appellate Authority Advance Ruling Order No. CT/3368/2018-C3, Dated 25th September, 2018 (SGST - Kerala)
Kerala Appellate Authority Advance Ruling Order Rate of Tax Of 'Ada' Held Tax Rate 5% GST.
Advance Ruling NO.GST-ARA-18/2018-19/B-77, Dated 30th July, 2018 (SGST - Maharashtra)
Whether Electric Overhead Traveling Grab Crane (EOT Grab Crane) to be supplied for use in waste-to-energy project is covered under SI. No 234 of Schedule l of Notification 1 /2017 IGST (Rate) as 'Renewable energy devices and parts for the manufacture of waste to energy plants/devices, attracting 5% HELD - IGST @ 5%.
Advance Ruling NO.GST-ARA-14/2018-19/B-71, Dated 18th July, 2018 (SGST - Maharashtra)
Whether Tax Rate of Global Positioning System, Echo Sounder, Radio Detecting and Ranging, Electronic Charts Display & Information System fall under entry 252 of Schedule I Tax Rate @ 5% HELD : YES
Advance Ruling NO.GST-ARA-07/2018-19/B-63, Dated 11th July, 2018 (SGST - Maharashtra)
Whether liquidated damages that may be awarded to the Applicant by the International Chamber of Commerce ("ICC") qualifies as a 'supply' under "GST" law, thereby attracting the levy of GST ? HELD : YES
Advance Ruling NO.GST-ARA-43/2017-18/B-50, Dated 15th June, 2018 (SGST - Maharashtra)
whether movement of tyre mounted cranes or crawler cranes from one GST registered office of SML to another registered office of SML for further supply on hire charges to customers would be treated as “taxable supply" HELD YES
Advance Ruling NO.GST-ARA-38/2017-18/B-45, Dated 8th June, 2018 (SGST - Maharashtra)
classification of Elecrolnk supplied along with consumables supplied under GST and the time and value of supply of Electroink with consumables. HELD we have found that the impugned transaction is a mixed supply with nature of supply as continuous supply of goods for single price and therefore the Value of supply of goods as per section 15 of the GST Act shall be the transaction value as reflected in the invoice issue by the applicant.
Trade Circular No. 28 T of 2018, Dated 19th October, 2018 (Value Added Tax - Maharashtra)
Exemption from payment of late fee u/s. 6(3) of the Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975
ADVANCE RULING NO. RAJ/AAR/2018-19/19, Dated 24th September, 2018 (SGST - Rajasthan)
Applicable GST Rate on supply of Solar Power Generating System HELD nature of work is of Erection, Procurement and Commissioning of Solar Generating System which falls under the ambit Works Contract Services and shall attract 18% rate of tax under IGST Act
ADVANCE RULING NO. RAJ/AAR/2018-19/18, Dated 15th September, 2018 (SGST - Rajasthan)
The charges received by the applicant for providing service of storing of "fresh eggs" in shell on which no further processing is done, which are produce of rearing of animals/poultry farming, are exempted from payment of GST
ADVANCE RULING NO.RAJ/AAR/2018-19/17, Dated 15th September, 2018 (SGST - Rajasthan)
Rendering taxable services during the construction of roads which is liable to tax; hence they are entitled to claim full ITC AND entitled to claim ITC on supplies of goods and services or both procured for use In outward supply of O & M service purpose, as they are paying GST on 100 percent of the amount received on account of O & M of the Project
ADVANCE RULING NO.RAJ/AAR/2018-19/16, Dated 15th September, 2018 (SGST - Rajasthan)
Whether EPC contract for set up of solar power generating system be considered as a composite supply with PV modules being the principal supply and be taxed at a rate of 5% ? HELD- The contract for Erection, Procurement and Commissioning of Solar Power Plant falls under the ambit Works Contract Services
ADVANCE RULING NO.RAJ/AAR/2018-19/15, Dated 1st September, 2018 (SGST - Rajasthan)
Ramming Mass which is a Refractory Material, is classifiable under HSN code 3816 and would attract 18% rate of tax and Quartz powder obtained by crushing Quartz stones falls under HSN code 2806 and would attract 5% rate of tax
ADVANCE RULING NO. 07/DAAR/2018, dated 05th October, 2018 (SGST - Delhi)
Whether the applicant is liable to pay GST on sale of commercial super built-up area on behalf of Ministry of Housing and Urban Affairs, Government of India, in the colonies being re-developed at Nauroji Nagar, Netaji Nagar and Sarojini Nagar at Delhi HELD The applicant is liable to pay GST
Advance Ruling No. GOA/GAAR/3 of 2018-19/2018-19/2269 Dated 20th September, 2018 (SGST - GOA)
Whether our Event Management support services provided in Goa to a registered person in Maharashtra is governed u/s 12(7)(i) of the IGST Act, 2017
Advance Ruling No. GOA/GAAR/2 of 2018-19/2018-19/2270 Dated 20th September, 2018 (SGST - GOA)
Determination of liability to pay tax on sale of villas after completion and obtaining necessary approvals from the competent authority
Advance Ruling No. GOA/GAAR/1 of 2018-19/2018-19/2268 Dated 20th September, 2018(SGST - GOA)
Whether the service provided for issuing Pollution Under Control Certificate for Vehicles on behalf of State Government is exempted from the GST or not
Advance Ruling No. GOA/GAAR/1 of 2017-18/2018-19/1929 Dated 21st August, 2018 (SGST - GOA)
Whether the activity of building and mounting of the body on the chassis by the Applicant will result in supply of goods under HSN 8707 or supply of services under HSN 9988.
ADVANCE RULING ORDER NO. AAR/GST/PB/001 Dated 28th September, 2018 (SGST - Punjab)
forward contracts in cotton sales, being settled by M/s Louis Dreyfus Company India Pvt. Ltd. with the other party to the contract by way of payment of the differential of forward rate and prevailing market rate on the settlement date, the same would be falling within the purview of 'securities' as defined in Section 2(101) of the CGST Act, 2017and would therefore not be chargeable to GST
Advance Ruling No. TSAAR Order No. 09/2018, A.R.Com/15/2018, Date. 20th July, 2018 (SGST - Telangana)
CLASSIFICATION OF Chicken intestine waste
Advance Ruling No. TSAAR Order No. 11/2018, A.R.Com/6 /2018, Date. 26th July, 2018 (SGST - Telangana)
Whether in the facts and circumstances the pooling of land by way of amalgamation of the separate parcels viz Land 1 and Land 2 as described in the "Statement of relevant facts" would constitute a supply
ADVANCE RULING ORDER No. 16/AAR/2018 DATED 27th September, 2018 (SGST - Tamilnadu)
Classification and taxability of Agricultural Seedling Tray
ADVANCE RULING ORDER No. 15/AAR/2018 DATED 27th September, 2018(SGST - Tamilnadu)
What is applicable GST rate for Coir Pith?'
ADVANCE RULING ORDER No. 13/AAR/2018 DATED 27th September, 2018 (SGST - Tamilnadu)
Whether eligible to take Input Tax Credit of the CGST & SGST charged in respect of brokerage services and adjust the same against output tax payable against Renting of immovable property.
ADVANCE RULING ORDER No. 12/AAR/2018 DATED 27th September, 2018(SGST - Tamilnadu)
Clarification on Rate of tax and HSN code for Nonwoven Rice Bags
ADVANCE RULING ORDER No. 10/AAR/2018 DATED 27th September, 2018 (SGST - Tamilnadu)
Classification of Electrical Wiring Harness and Applicable rate of tax and held 9% CGST & 9% SGST w.e.f. 15-11-2017
Order No. F.26(376) BA/CCT/2018-19/116, Dated 12th October, 2018 (Value Added Tax - Rajasthan)
Regarding Audit under section 27 of the Rajasthan Value Added Tax Act, 2003 read with Rajasthan Value Added Tax rules, 2006.
Appellate Authority Advance Ruling ORDER NO:-KAR/AAAR/01/ 2018-19 Dated: 5th September, 2018 (SGST - Karnataka)
whether GST is leviable on the rent payable by a hospital supplying lifesaving services
Appellate Authority Advance Ruling ORDER NO:-KAR/AAAR/02/ 2018-19 Dated: 5th September, 2018 (SGST - Karnataka)
Whether supply of turnkey (EPC) Contract for construction of a solar power plant wherein both goods and services are supplied can be construed to be a composite supply
CIRCULAR NO.- 07 OF 2018-19, No.F. 3 (480)/Policy-VAT/2014/782-86 Dated: 10th October, 2018 (Value Added Tax - Delhi)
Regarding Assessment of cases of mismatch of Annexure 2A-2B under DVAT Act/Rules in respect of Financial Year 2014-15 & onwards.
MAHARASHTRA ORDINANCE No. XXII OF 2018, dated, 13th October 2018. (SGST - Maharashtra)
NOTIFICATION No. VAT.1518/C.R. 23A/Taxation-1., Dated 11th October, 2018(Value Added Tax - Maharashtra)
The Maharashtra Value Added Tax Criteria for Withdrawal (on the basis of probable revenue involved) of the Assessment Proceedings Scheme, 2018.
NOTIFICATION No. VAT/AMD-2018/1B/ADM-8., Dated 10th October, 2018(Value Added Tax - Maharashtra)
rescinds the Notification No. VAT/AMD-2018/1B/ADM-8, dated the 5th June 2018
ADVANCE RULING ORDER NO. AAR/GST/PB/002, dated 20th August, 2018 (SGST - Punjab)
Whether free tickets given as "Complimentary Tickets" falls within the definition of supply under CGST Act, 2017 and thus, whether the applicant is required to pay GST on such free tickets and eligible to claim ITC in respect of complimentary tickets
ADVANCE RULING ORDER NO. AAR/GST/PB/004, dated 13th August, 2018 (SGST - Punjab)
whether the Lab manuals generally for class 6th to 12th printed by printing/publishing industry as prescribed by education boards & written by author(s), is a tax free product falling under heading 4901
Advance Ruling ORDER NO.02/ODISHA-AAR/18-19 DATED 28th September, 2018 (SGST - Odisha)
Whether the applicant is entitled to take input credit of tax paid on various goods and services used for maintenance of applicant's townships, guest houses, hospitals and horticulture for paying output tax
Memo No 3332/GST-2, dated 9th October, 2018 (SGST - Haryana)
Scope of Principal-agent relationship in the context of Schedule I of the HGST Act
Advance Ruling NO.GST-ARA-33/2018-19/B-41, Dated 28th May, 2018 (SGST - Maharashtra)
Whether the input tax credit of tax paid on costs proposed to be incurred in relation to for 'Mechanical Works' and 'Electrical Works' under the Extension Project can be treated as 'admissible under the CGST Act, 2017
Advance Ruling NO.GST-ARA-37/2017-18/B-44, Dated 5th June, 2018 (SGST - Maharashtra)
Whether educational courses offered by the Applicant which have been approved by National Skill Development Corporation (hereinafter referred to as "NSDC") would be construed as in relation to National Skill Development Programme implemented by NSDC
Advance Ruling NO.GST-ARA- 47/2017-18/B-54, Dated 22nd June, 2018 (SGST - Maharashtra)
Classification of goods Reactor used in Hand Pump for water disinfection
Advance Ruling NO.GST-ARA- 48/2017-18/B-55, Dated 25th June, 2018(SGST - Maharashtra)
Determination of services provided by the Applicant under the ICT @ School Project.
Advance Ruling NO. GST-ARA-06/2018-19/B-62, Dated 09th July, 2018 (SGST - Maharashtra)
What is the rate & HSN code of GST when Extracting water from tube well, passing it through treatment plant of removing unwanted contaminants like Iron from ground water and eventually lifting it to overhead tank runs on solar power
Trade Circular No. 27 T of 2018, Dated 11th October, 2018(Value Added Tax - Maharashtra)
Issuance of Form 'I' under Central Sales Tax Act, 1956.
Trade Circular No. 26 T of 2018, No. VAT/AMD-2017/1B/ADM-8 ,Dated 10th October, 2017 (Value Added Tax - Maharashtra)
Grant of refunds of the amount deposited by way of security deposit at the time of Voluntary Registration under MVAT Act, 2002.
NOTIFICATION No. 1475-F.T., Dated 9th October, 2018.- (Sales Tax - West Bengal)
Amends rule 210 to do away with the requirement of waybill in Form 42 in respect of ENA, Rectified Spirit, Foreign Liquor or Country Liquor
Notification No. 54/2018 - Central Tax F. No. 349/58/2017-GST (Pt.) Dated 9th October, 2018 (CGST - )
Amends Rule 96(10)to allow exporters who have received capital goods under the EPCG scheme to claim refund of the IGST paid on exports and align rule 89(4B) to make it consistent with rule 96(10).
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