instavat@salestaxindia.com+ 91 22 2267 7152

WHY INSTAVAT

nstavat's unique information database on indirect taxes across multifarious laws seeks to partner with you in helping your business operate efficiently

Instavat offers you a one-stop Spot for your multiple indirect tax rate inquiries across India.
Instavat offers its unique ‘5 STEP’ tool offering comparative commodity rate information across India either with reference to the State or with reference to the Commodity.
Instavat provides real-time updates and alerts about statutory information like Acts, Rules, Forms, Notifications, Circulars and Scheduled Rates.
Instavat’s ‘One Platform Many Solutions’ approach provides statutory information across multiple States and Central Indirect Taxes. Team Instavat has put together lucid and brief understanding in the form of INFOLAR about some of the most important aspects of 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 |

RECENT AMENDMENT

Trade Notice No. 24/2024-25, Dated 20th December 2024( - )
Rescheduling of Launch Date for Preferential eCoO 2.0 System

NOTIFICATION G.S.R. 774(E), No. 27/2024-Customs (ADD), Dated 18th December, 2024( - )
impose ADD on Telescopic Channel Drawer Slider originating in or exported from China PR

ADVANCE Ruling No. CAAR/Del/ Danisco/96/2024/1941 to 1947, Dated 11th December 2024( - )
Whether the products ‘Dimodan UO-M’; ‘Grindsted PS 222MB’; and ‘Grindsted PS 421’ are classifiable under Tariff Item 3404 90 39? HELD Answered in affirmative

ADVANCE Ruling No. CAAR/Mum/ARC/177/2024, Dated 10th December, 2024( - )
classification of 62 parts for manufacturing of ‘Petrol Fuel Pumps for Automobile Application’ proposed to be imported by them. HELD classified as General Fuel Pump Components under their respective chapter heading depending on their constituent materials, Specific Fuel Pump Components under CTI 84139190, Electric Motor Components under CTI 85030090, Valve Components under CTI 84819090 and Mechanical Seal Components under CTI 84849000 of the first schedule of the Customs Tariff Act, 1975 when imported separately. However, if the parts are imported in CKD/SKD conditions and if all the imported parts proved to the satisfaction of the assessing officer that they constitute an entire fuel pump, either completely or incompletely, having essential characteristics, then in terms of Rule 2(a) of GIR, the said parts would be classified under the appropriate tariff of finished fuel pump i.e. CTI 8413 30 90 of the Customs Tariff Act, 1975.

Public Notice No. 34/2024-25, Dated 17th December, 2024( - )
Fixation of one new Standard Input Output Norms (SIONs) at SION A-3683 under 'Chemical and Allied Product' (Product Code 'A').

Circular No. 19/2024, Dated 16th December, 2024( - )
Guidance Note 2/2024 on provisions of the Direct Tax Vivad se Vishwas Scheme, 2024

Notification No. 86/2024-Customs (N.T.), Dated 16th December, 2024( - )
specify the manufacturing processes and other operations in relation to a class of goods in a warehouse.

Notification No. 85/2024-CUSTOMS (N.T.), Dated 13th December, 2024( - )
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

NOTIFICATION No. 31/2024-Central Tax Dated 13th December, 2024.( - )
appoint common adjudicating authority for Show cause notices issued by officers of DGGI

CORRIGENDUM to Public Notice no. 30/2024-2025, Dated 13th December 2024( - )
CORRIGENDUM to Public Notice no. 30/2024-2025, Dated 13th December 2024

Policy Circular No. 10/2024-25, Dated 13th December, 2024( - )
EPCG Scheme - Applicability of amendment to Para 5.10(c) of Hand Book of Procedures 2015-20

NOTIFICATION S. R. O. No. 1153/2024, G.O.(P) No.174/2024/TD. Dated 12th December 2024(Value Added Tax - Kerala)
Amends Notification S.R.O. No. 873/2024 manner of calculation of the amount payable by an applicant under Amnesty scheme

ORDER No. 40/GST-2, Dated 11th December, 2024(Value Added Tax - Haryana)
Haryana Goods and Services Tax (Removal of Difficulties) Order, 2024 for Entry Tax

Policy Circular No. 09/2024-25, Dated: 11th December, 2024(Value Added Tax - )
Procedure for implementation of Import Management System for import of restricted IT Hardware (viz. Laptops, Tablets, All-in-one Personal Computers, Ultra small form factor computers and Servers under HSN 8471) for the calendar year 2025

ADVANCE Ruling No. CAAR/Del/ Oppo /93/2024, Dated 6th December 2024(Value Added Tax - )
classification of Vibration Motors for use in Mobile phone for prospective imports HELD Vibrator Motor is appropriately classified under CTH 85011019 of the Customs Tariff Act, 1975

NOTIFICAION G.S.R. 760(E), No. 30/2024 - CENTRAL TAX, Dated 10th December, 2024(Value Added Tax - )
extends due date for furnishing return FORM GSTR-3B for month of October, 2024 till the 11-12-2024, for registered persons whose principal place of business is in district of Murshidabad in the state of West Bengal

ADVANCE RULING Nos. CAAR/Mum/ARC/169/2024, Dated 26th November, 2024(Value Added Tax - )
Whether “Signo Reader” proposed to be imported by the Applicant is classifiable under Tariff Item 8471 60 90 OR 8471 90 00 of the First Schedule to the Customs Tariff Act, 1975? HELD HS Code 84719000 is the most appropriate classification for Signo Readers due to its functionality and integration into larger systems as discussed (2) What would be the rate of duty applicable on the import of “Signo Reader”? HELD The applicable rate of duty will be calculated based on the Harmonized System (HS) code assigned to the products and as per the prevailing rates specified in the schedules to the Customs Tariff Act, 1975.

Trade Notice No. 23/2024-25, Dated 06th December 2024(Value Added Tax - )
Launch of Revamped Preferential Certificate of Origin (eCoO) 2.0 System

ADVANCE RULING Nos. CAAR/Mum/ARC/170/2024, Dated 26th November, 2024(Value Added Tax - )
classification of the “Assy Guide Rails’" under CTI 87089900 as parts of motor vehicles or otherwise. HELD Assy Guide Rail described as Aluminium Guide Rail merit classification under CTH 8708 {Parts and accessories of motor vehicles of headings 8701 to 8705), more specifically under CTI 87082900 {Other parts and accessories of bodies') of the First Schedule of Customs Tariff Act, 1975.

ADVANCE RULING No. CAAR/Del/Sunwoda/81/2024, Dated 20th November, 2024(Value Added Tax - )
Whether benefit of concessional rate of duty under Sr. No. 527A and Sr. No. 512 of the NN 50/2017 shall be available: (a) In case of import of lithium-ion cells, and other inputs & parts respectively for use in the manufacture of battery packs of cellular mobile phones? HELD Answered in affirmative (b) In respect of import of lithium-ion cells, and other inputs & parts respectively for use in manufacturing of battery packs of cellular mobile phone which get subsequently scrapped during the manufacturing process? HELD Answered in affirmative

Corrigendum F. No. CBIC-190354/182/2024-TRU, Dated, 5th December, 2024(Value Added Tax - )
Corrigendum to Notification No. 26/2024-Customs (ADD)

Notification No. 42/2024-25, Dated: 5th December. 2024(Value Added Tax - )
Extend Time period for Export of Broken Rice to Senegal and Gambia through NCEL up to 31-01-2025

Advance Ruling AAR No. 14/AP/GST/2024, Dated 28th November, 2024(Value Added Tax - Andhra Pradesh)
Whether payment of IGST on purchase of goods even if Bill of entry not in the name of the applicant and that they can claim Input Tax Credit under GST HELD Answered in Negative

Advance Ruling AAR No. 13/AP/GST/2024, Dated 27th November, 2024(Value Added Tax - Andhra Pradesh)
The applicant has owned a Commercial Building at Prasad's Complex and the said building was leased out for setting up of the Institution of Lokayukta of Andhra Pradesh a parliamentary ombudsman formed by the Government of Andhra Pradesh (1) As per GST Act, GST on rent — who has to pay, owner or tenant? HELD GST on lease as discussed above is to be paid by the registered service provider (building owner) under forward charge mechanism unless a specific provision shifts the liability to the recipient of the service (tenant) under the Reverse Charge Mechanism (RCM). In the instant case, the service provided by the applicant qualifies as the leasing out of immovable property, a taxable supply under Section 7 (1A) of the CGST/SGST Act, 2017, and liable for remitting GST on lease/Rent consideration under Section 9 read with section 15 of the GST Act. (2) Is there any special provision in the GST Act for Government-occupied private buildings? HELD There is no specific provision in the GST Act regarding government-occupied private buildings.Conclusion: The applicant is liable to remit GST on rental services provided by them.

NOTIFICATION G.S.R. 749(E), No. 26/2024-CUSTOMS (ADD), Dated 4th December, 2024(Value Added Tax - )
Levy ADD on Textured Toughened (Tempered) Coated and Uncoated Glass originating in or exported from China PR and Vietnam and imported into India

Circular No. 239/33/2024-GST, F. No. CBIC-20016/2/2022-GST, dated 4th December, 2024(Value Added Tax - )
Amendment to Circular No. 31/05/2018-GST, dated 9th February, 2018 on 'Proper officer under sections 73 and 74 of the Central Goods and Services Tax Act, 2017 and under the Integrated Goods and Services Tax Act, 2017

Notification No. 48/2024-Customs, Dated 3rd December, 2024(Value Added Tax - )
Custom rescind Notification No. 32/2022 exempt imports of Petroleum Crude and ATF from whole of the additional duty of Customs leviable as is equivalent to the Special Additional Excise Duty

Notification No. 01/2024-Central Excise (N.T.) dated 3rd December, 2024(Value Added Tax - )
Amends Rule 18, 19

Notification No. 31/2024-Central Excise, Dated 3rd December, 2024(Value Added Tax - )
Central Excise rescind Notification No. 08/2022-exempt certain applicable duties on petrol, diesel and ATF cleared for exports

APPELLATE AUTHORITY ADVANCE RULING (APPEAL) NO. GUJ/GAAAR/APPEAL/2023/03, Dated 12th November, 2024(Value Added Tax - Gujarat)
classification and determination of rate of tax for Gota Mix Flour, Dakor Gota Mix Flour, Methi Gota Mix Flour, Khaman Mix Flour, Dhokla Mix Flour, Idli Mix Flour, Rava Idli Mix Flour, Dosa Mix Flour, Upma Mix Flour, Dahiwada Mix Flour, Dalwada Mix Flour, Menduvada Mix Flour, Handvo Mix Flour and Khichu Mix Flour HELD BY AAR The Instant Mix Flours/Mix Flours of: (i)Gota (ii) DakorGota (iii) MethiGota (iv) Khaman (v) Dhokla (vi) Idli (vii) RavaIdli, (viii) Dosa (ix) Upma (x) Dahiwada (xi) Dalwada (xii) Menduvada (xiii) Handvo and (xiv) Khichu are classifiable under HSN. 2106 90(Others) attracting 18% GST UPHELD BY AAAR

Notification G.S.R. 741(E) No. 30/2024-Central Excise, Dated 2nd December, 2024(Value Added Tax - )
rescind notification no. 10/2022 & 11/2022 , dated the 30th June, 2022

Notification G.S.R. 740(E) No. 29/2024-Central Excise, Dated 2nd December, 2024(Value Added Tax - )
rescinds Notification no. 03/2022 to 07/2022 & 09/2022 dated the 30th June, 2022

Circular No. 18/2024, Dated 30th November, 2024(Value Added Tax - )
Extend due date for furnishing return of income in case of an assessee who is required to furnish a report referred to in section 92E for the AY 2024-25

NOTIFICATION G.S.R. 739(E). No. 124/2024, Dated 29th November, 2024(Value Added Tax - )
Tenth Amendment Rule Amends Rule 10TH Insert Rule 'DCA. - Safe Harbour Rules for income referred to in clause (i) of sub-section (1) of section 9 chargeable to tax under the head "Profits and gains of business or profession Rule 10T to 10TIC Insert Form 3CEFC

Notification No. 84/2024-CUSTOMS (N.T.), Dated 29th November, 2024(Value Added Tax - )
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Notification No. S.O. 5128(E) Dated 29th November, 2024(Value Added Tax - )
Corrigendum to Amends Notification for notifying the jurisdiction of the State Benches of the Goods and Services Tas Appellate Tribunal (GSTAT).

Notification No. 41/2024-25, Dated: 29th November, 2024(Value Added Tax - )
Amends Import Policy Condition of ITC HS Codes 85423100, 85423900, 85423200, 85429000 and 85423300 Chapter 85 of ITC (HS), 2022,

Notification G.S.R.735(E). No. 29/2024-Central Tax Dated 27th November, 2024(Value Added Tax - )
Extend date FORM GSTR-3B for month of October, 2024 till 30-11-2024 whose principal place of business is in the State of Manipur

Notification S.O. 5091(E). No. 28/2024-Central Tax Dated 27th November, 2024(Value Added Tax - )
CGST Notification appoint officers for passing an order or decision in respect of notices issued to the noticees by the officers of Directorate General of Goods and Services Tax Intelligence

AUTHORITY FOR ADVANCE RULING 14/WBAAR/2024-25 dated 26th November, 2024(Value Added Tax - West Bengal)
Whether the supply of food to all the inpatients would be considered as exempted supply under Notification No. 12/2017 read with Sec. 8(a) of the GST Act? HELD No. Supply of food by the applicant to all in-patients would not be covered under entry No 74 of the Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 to be an exempted supply. (2) Whether the applicant is correctly raising invoices by considering the services provided to the Central Hospital, South Eastern Railway, Garden Reach Road, Kolkata 700043 falling under the SAC 999311 which is exempted as per entry Notification 12/2017 Central Tax (Rate) dated 28.06.2017? HELD No. Tax is payable by the applicant on his supply made to Central Hospital, South Eastern Railway

AUTHORITY FOR ADVANCE RULING 13/WBAAR/2024-25 dated 1st October, 2024(Value Added Tax - West Bengal)
The applicant has been rewarded work order by the Government of Manipur (Water Resources Department) for Development of Water Body/ Reservoir at Lamphelpat, Imphal West, Manipur. Will the supply be covered under Sl. No. 3A Notification No.9/2017 dated 28- 06-2017 Integrated Tax (Rate) or Sl. No. 3A of Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017 as amended from time to time? HELD Supplies made by the applicant for rejuvenating Lamphelpat waterbody to alleviate urban flooding, providing sustainable water source for Imphal City and promoting eco tourism to the State Government of Manipur are exempted from payment of tax vide serial number 3A of the Notification No. 12/2017 - Central Tax (Rate) dated 28.06.2017 as amended or Sl. No. 3A Notification No.9/2017 dated 28- 062017 Integrated Tax (Rate)

Notification No. 40/2024-25, Dated 26th November, 2024(Value Added Tax - )
Syncing of ITC (HS), 2022- Schedule-I (Import Policy) with Finance Act 2024 (No.2 of 2024) dated 16.08.2024

Notification No. S.O. 5063(E) Dated 26th November, 2024(Value Added Tax - )
Amends Notification for notifying the jurisdiction of the State Benches of the Goods and Services Tas Appellate Tribunal (GSTAT).

Circular Memo No. 1139/GST-II Dated 21st November, 2024(Value Added Tax - Haryana)
Instructions/order regarding reimbursement of State GST on Cinema film titled 'The Sabarmati Report'.

Notification G.S.R.729(E). No. 27/2024-Central Tax Dated 25th November, 2024(Value Added Tax - )
Adjudicate Powers for passing an order or decision in respect of notices issued by the officers of Directorate General of Goods and Services Tax Intelligence

NOTIFICATION G.O.Ms.No.272, Revenue (Commercial Taxes), dated 22nd November, 2024.(Value Added Tax - Andhra Pradesh)
provide waiver of late fee for late filing of NIL FORM GSTR-7

NOTIFICATION G.S.R. 725(E) No. 25/2024-Customs (ADD), Dated 22nd November, 2024(Value Added Tax - )
Amends Notification 18/2021

Notification G.S.R. 722(E).No. 83/2024-CUSTOMS (N.T.), Dated 21st November, 2024(Value Added Tax - )
Amends Notification No.63/1994-Customs (N.T.)

Notification S.O. 5002(E). No. 82/2024-CUSTOMS (N.T.), Dated 21st November, 2024(Value Added Tax - )
Amends Notification No. 12/1997-Customs (N.T.)

Circular No. 26/2024-Customs F.No. 524/20/2024-STO(TU) Dated 21st November, 2024(Value Added Tax - )
Clarifications on the applicability of concessional duty under IGCR Rules, 2022 in certain instances

Download app from

Download Instavat App from Google Play Store

ONLINE ACCESS