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GST-What's it.....! What's in store .....!

Journey to GST and understanding business effects
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Overview of GST, Levy, its aspects and Taxes to be subsumed
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Constitutional Amendments - Matters to be decided by and suggestions / representations thereon to Council
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Goods / Services - taxable and exempt
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Taxable event, Supply in course of Business
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Taxable person and Business
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Location of supply, Interstate and Intrastate supply
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When tax payable? Time of supply
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Consideration / Value of Supply
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Input tax Credit entitlement and mechanism
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Input tax Credit procedural compliance and mechanism
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Obligation to Register
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Certain specific provisions about Registration
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Tax invoice
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Details and Returns
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Payment of tax, interest, penalty and other amounts
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Refund of excess tax / ITC
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Anti-profiteering measure
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Financial Statements as an aide memoire
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Transitional Provision at Glance
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RECENT AMENDMENT

Notification G.S.R. 716(E) No. 28/2024-Central Excise, Dated 19th November, 2024( - )
Amends Notification 11/2017

Circular No 21/2024 File No. SGST/5230/2024-PLC9 Dated 18th October, 2024( - Kerala)
Adjudication of Show Cause Notices- Common Adjudicating Authority

Circular No. 17/2024, Dated 18th November, 2024( - )
Condonation of delay in filing of Form No. 10-IC or Form No. 10-ID for Assessment Years 2020-21, 2021-22 and 2022-23

Circular No. 16/2024, Dated 18th November, 2024( - )
Condonation of delay in filing of Form No. 9A/10/10B/10BB for Assessment Year 2018-19 and subsequent assessment years

Notification G.S.R.713(E). No. 26/2024-Central Tax Dated 18th November, 2024( - )
extends due date for furnishing return in FORM GSTR-3B for October, 2024 till 21-11-2024 for the registered persons whose principal place of business is in state of Maharashtra and Jharkhand

Instruction No. 29 /2024-Customs F. No.401/103/2021-CUS III Dated 14th November, 2024( - )
Requirement of Registration of Foreign Food Manufacturing Facilities as per Food Safety and Standards (Import) First Amendment Regulations, 2021, dated 03.11.2021

APPELLATE AUTHORITY FOR ADVANCE RULING ORDER NO.KAR/AAAR /02/2024, Dated 6th November, 2024.( - Karnataka)
Whether Additional Surcharge collected from Open Access Consumer as per sub- section (4) of Section 42 of the Electricity Act, 2003, clause 8.5.4 of the Tariff Policy 2016, Clause 5.8.3 of the National Electricity Policy and Clause 11 (vii) of the KERC (Terms and Conditions for Open Access) Regulations, 2004, is taxable under the GST Acts? HELD BY AAR taxable under GST Act HELD BY AAAR (i) We set aside the ruling given vide KAR ADRG 09/2023 dated 17.02 2023 to the extent of holding that "additional surcharge collected from Open Access Consumer as per sub section (4) of Section 42 of the Electricity Act, 2003, Clause 8.5 4 of the Tariff Policy 2016, Clause 5.8.3 of the National Electricity Policy and Clause 11 (vii) of the KERC (Terms and Conditions for Open Access) Regulations. 2004. is taxable under GST Act".(ii) We hold that the Additional Surcharge collected by the appellant should form part of the taxable value collected towards supply and distribution of electricity and accordingly exempt from payment of GST

Advance Ruling No. KAR ADRG 41/2024, Dated 13th November, 2024( - Karnataka)
Whether the assesse need to collect GST on the diagnostic and lab services provided through third party diagnostic labs? If yes, Whether GST has to be collected for the whole invoice amount or on the margin on the supply alone and what will be the applicable tax rate and which SAC to be used? HELD The assesse need to collect GST on the diagnostic and lab services provided through third party diagnostic labs, for the whole invoice amount and the applicable tax rate is 18% and SAC is 9993. (ii) Whether TCS needs to be collected? The applicant doesn't qualify to be an e-commerce operator and thus the question "whether TCS needs to be collected" is redundant. (iii) Whether the assesse fall under the definition/meaning of an "Insurance Agent" if invoiced to an insurance company, If yes how is GST applicable? HELD The assesse does not fall under the definition/ meaning of an "Insurance Agent", if invoiced to an insurance company and thus the applicant has to raise invoice on par with the other companies.

Advance Ruling No. KAR ADRG 39/2024, Dated 6th November, 2024( - Karnataka)
Whether the supply of pure service made by our organization, (being a GTA-cum-Packing & Moving Company) to or on behalf of a foreign entity unregistered in India (unregistered person), is exempt from charge of GST under Notification No.32/2017-Central Tax (Rate) dated 13-10-2017 (entry number 21 A) & IGST Notification No.33/2017-IGST(Rate) dated 13-10-2017 (entry number 22A) ? HELD Answered in Negative

Notification S.O. 4932(E). No. 81/2024-CUSTOMS (N.T.), Dated 14th November, 2024( - )
Amends Notification No.62/1994-Customs (N.T.)

Notification No. 80/2024-CUSTOMS (N.T.), Dated 14th November, 2024( - )
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Trade Notice No. 22/2024-25, Dated 14th November, 2024( - )
Harmonisation of Schedule-II (Export Policy), ITC(HS) 2022

Circular No. 23 /2024-Customs F.No. 521/01/2023-STO(TU) Dated 14th November, 2024( - )
Custom Circular Classification of Clear Float Glass

PUBLIC NOTICE No. 33/2024-25, Dated 14th November 2024( - )
Notify SION for export product Clobetasol Propionate A-3682 under Chemical & Allied Product Group

CAVR Review Order No. 02/2024-Customs F,No.465/02/2023-Cus.V New Delhi, 13th November, 2024( - )
extension of validity of CAVR Order No. 02/2023-Customs under the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 in respect of Stainless Steel of J3 grade classified under CTHs 72191200, 72191300, 72191400, 72192390, 72193290, 72193390, 72193490, 72193590, 72199012, 72199013, 72199090, 72202029, 72202090, 72209022, 72209029 & 72209090.

Notification No. 79/2024-CUSTOMS (N.T.), Dated 13th November, 2024( - )
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

PUBLIC NOTICE No. 32/2024-25, Dated 13th November 2024( - )
Additional Port of export as 'Amritsar Airport' added in Para 4.71 of the Handbook of Procedures 2023

Notification G.S.R. 705(E). No. 47/2024-Customs, Dated 13th November, 2024( - )
Custom Tariff Notification Amends condition no. 48 of Notification 50/2017

ADVANCE RULING ORDER No. 24/ARA/2024, Dated 5th November, 2024( - Tamilnadu)
seeking Advance Ruling with regard to the product manufactured by them viz ANTIOXIDANT WATER with natural BETEL LEAF extract and natural AJWAIN extract on the following: 1) "We are using HSN 2202 9920, please confirm which is correct or not correct? HELD Answered in Negatrive 2) We are charging tax @ 12 % for the products manufactured from end, confirm which is correct or not correct? HELD the Anti-Oxidant water, i.e., the 'Paan Flavored water', as certified by the CSIR-CFTRI is rightly classifiable under HSN 2202 1090 and taxable @ 28%, vide SI. No 12 to Schedule IV

Notification G.S.R. 704(E). No. 78/2024-CUSTOMS (N.T.), Dated 13th November, 2024( - )
Amends Notification No. 12/1997-Customs (N.T.)

Notification No. 77/2024-CUSTOMS (N.T.), Dated 13th November, 2024( - )
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Instruction No. 28 /2024-Customs F. No.401/105/2024-Part (1) Dated 12th November, 2024( - )
General ways of identification of the Low Voltage Switchgear and Controlgear under EEQCO as per phased implementation plan

Notification G.S.R. 697(E). No. 76/2024-CUSTOMS (N.T.), Dated 11th November, 2024( - )
Amends Notification No. 12/1997-Customs (N.T.)

NOTIFICATION G.S.R. 695(E) No. 24/2024-Customs (ADD), Dated 11th November, 2024( - )
impose ADD on Epichlorohydrin

Trade Circular No. 28T of 2024, No. CST(MS)/ACST (HQ-0002)/GST Audit-2021/2024-25/B-11, dated 8th November, 2024.( - Maharashtra)
Regarding offline processing of GST audit in cases of FY 2020-21

Circular No. 22 /2024-Customs File No. 520/32/2022-Cus-VI Dated 8th November, 2024( - )
Clarification on Insurance Amount and Bond Value for CCSPs and validity of Bond for AEO-LO

Notification S.O. 4846(E). No. 75/2024-CUSTOMS (N.T.), Dated 7th November, 2024( - )
Amends the Handling of Cargo in Customs Areas Regulations, 2009, Regulation 5 & 10

Advance Ruling No. KAR ADRG 37/2024, Dated 4th November, 2024( - Karnataka)
Applicant propose to enter into a new business model where they would be engaged in providing technology services by providing an online platform to drivers for merely connection with the riders (1) Whether the Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) of CGST Act, 2017 read with notification No. 17/2017 dated 28.06.2017? HELD The Applicant satisfies the definition of an e-commerce operator and the nature of supply as conceptualized in Section 9(5) read with notification No. 17/2017 (2) Whether the Applicant is liable to collect and pay GST on the supply of services supplied by the drivers/service provider (person who has subscribed to online Uber platform in relation to proposed business model) to their customers (person who has subscribed to online Uber platform) identified on the Uber's platform) under the proposed business model? HELD The Applicant is liable to collect and pay GST on the supply of services supplied by the drivers/service provider (person who has subscribed to online Uber platform in relation to proposed business model) to their customers (person who has subscribed to online Uber platform) identified on the Uber's platform) under the proposed business model.

ADVANCE RULING No. KER/23/2024, Dated 13th September, 2024( - Kerala)
1. Whether the appropriate classification of the below goods is as follows. 1. Puli Inji 2. Sa in bar Curry 3. Avial Curry 4.Kadala Curry 5.Kappa Puzhukku 6.Fish Kappa Biriyani 7.Thenga Varutharachathu (Varutharappu) 8. Mutton Curry 9. Mutton Roast 10. Beef Fry 11 Beef Roast 12. Beef Curry 13. Kerala Chicken Curry 14. Chettinadu Chicken Curry 15. Chicken Stew 16. Chicken Biriyani 17. Fish With Shredded Coconut & Malabar Tamarind 18. Fish With Shredded Coconut & Mango 19.Fish Biryani 20. Tuna Tomato Rice 21. Prawn Chutney Powder 22. Soya Coconut Fry 23.Masala Rice 24.Coconut Rice 25. Vegetable Pulao 26. Tomato Rice 27. Boiled Chinese potato (Koorka) HELD The classification of item No 22 to 26 in the list are as furnished by the applicant. With regard to the remaining items in the list, the classification furnished by the applicant is incorrect. (2). If not, then what is the appropriate classification to be adopted for the above goods? HELD All items, other than item at SI No 27 merits classification under HSN 2106 90 99. Item at SI No 27 merits classification under HSN 2004 10 10.

ADVANCE RULING No. KER/17/2024, Dated 15th July, 2024( - Kerala)
Whether packed halwa purchased from an outsourced manufacturer and marketed under the applicants brand name are classifiable as "Namkeens etc.." and are covered by HSN Code 2106 90 and taxable under Entry 46 of Schedule II of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017? HELD Answered in Negative (2) Whether halwa purchased from a supplier and packed at the applicants facility and marketed under the applicants brand name be classifiable as "Namkeens etc., and are covered by HSN Code 2106 90 and taxable under Entry 46 of Schedule II of Notification No. 1/2017 Central Tax (Rate), dated 28-06-2017? HELD Answered in Negative

ADVANCE RULING No. KER/15/2024, Dated 15th July, 2024( - Kerala)
Applicant provides self-drive rental cars in Kerala. Vehicles can be booked from select spots and can be booked with or without fuel. These vehicles are rented solely for personal use and cannot be used for business purpose of transporting people or property for monetary gain or operating a taxi service (1) Whether the services rendered by the applicant falls under the chapter 99, heading 9973 and service code 997311.? HELD Answered in affirmative (2) Whether the rate provided in notification no 11/2017 Central Tax Rate dated 28.6.2017 as amended vide notification No 20/2019 Central Tax (Rate) under the SI no 17 (viii) is applicable for the services rendered by the Applicant and the applicable GST rate of tax is 18%.? HELD Answered in affirmative

ADVANCE RULING No. KER/14/2024, Dated 14th February, 2024( - Kerala)
Whether GST applicable on the revenue paid to the applicant by their principals outside India? HELD It is found that the revenue is earned on different services provided in different situations and needs to be answered separately. GST is applicable on the intermediary services provided by the applicant in India and Sri Lanka. However. the intermediary service rendered in Sri Lanka stands exempt under Notification No 20/2019- Integrated Tax (Rate) dated 30-09-2019 subject to conditions of the notification. If those conditions are satisfied by the applicant, they would stand eligible for the same. The installation service provided by the applicant in India is taxable. The installation services done by the applicant in Sri Lanka merit to be treated as an export of service, subject to satisfaction of all the conditions laid down in section 2 (6) of the IGST Act for it to be treated so

ADVANCE RULING No. KER/02/2024, Dated 10th January, 2024( - Kerala)
Whether the transfer of business by the Airport Authority of India to the M/s. Adani Thiruvananthapuram International Airport Limited be treated as Supply u/s. 7? HELD The transaction involved herein is not the transfer of business by the applicant to the concessionaire. However, the concessionaire is supplying the service of developing the airport of the applicant and applicant is supplying the service of manpower, leasing etc., to the concessionaire and both constitutes supply under Section 7 of the GST Act. (2) Whether the transfer of business by Airports Authority of India to M/s. Adani Thiruvananthapuram International Airport Limited is treated as supply as going concern and covered in clause 4 of schedule II of CGST Act ? HELD There is no concept of 'Supply as going concern' in Schedule 4 of the CGST Act, 2017. The concept therein is that of Transfer as going concern'. The transaction involved herein cannot be treated as a transfer as going concern. (3) Whether the transfer of business by M/s. Airports Authority of India to M/s. Adani Thiruvananthapuram International Airport Limited is covered under the Entry No. 2 of the exemption notification No 12/2017 ? HELD No. The said exemption does not cover the activity involved herein. The said entry covers 'Services by way of transfer of a going concern'. (4) If the answer is negative, then whether GST is leviable on the transfer of Existing assets ("RAB"), Aeronautical Assets, non-aeronautical assets and Capital work in progress by M/s. Airport Authority of India to the M/s. Adani Thiruvananthapuram International Airport Limited? HELD Since the assets mentioned have not been transferred to the concessionaire, the question per se is void-ab-initio. However, since the amounts are received as a consideration for leasing/supplying the assets to the concessionaire, GST is payable on the same. (5) Whether the concession fees paid by M/s.Adani Thiruvananthapuram International Airport Limited to M/s. Airports Authority of India be treated as consideration for transfer of business? HELD No. It is not consideration for transfer of business. (7) Whether GST is applicable on Monthly/Annual concession fees charged by the Applicant on the M/s. Adani Thiruvananthapuram International Airport Limited? HELD Yes. GST is applicable on annual concession fees charged by the applicant on the concessionaire. (8) Whether GST is leviable on the invoice raised by the Applicant for reimbursement of the salary/ staff cost on M/s. Adani Thiruvananthapuram International Airport Limited? If yes, at what rate? HELD Yes. GST is leviable on the invoices raised by the applicant for reimbursement of salary/staff cost on the concessionaire. It is to be paid at 18% GST under SAC '998519'. (9) Whether GST is applicable on the reimbursement claimed of Municipal tax. Property Tax and Water Charges by the Applicant from M/s. Adani Thiruvananthapuram International Airport Limited? If yes, at what rate? HELD We are of the opinion that reimbursement of such taxes, being reimbursement of expenses, do not attract GST and therefore, GST is not applicable on the reimbursement of such charges. This ruling is applicable only if such taxes are 'reimbursed' by the concessionaire to the applicant. If such taxes are embedded in the consideration for lease and cannot be identified, this ruling does not hold good. (10) Whether any reversal is required in accordance with section 17 (2)/(3) of CGST Act? HELD This ruling is requested without specifying the context or situation in which the same is put. Therefore, only a general ruling can be offered. If the applicant has inward supply of goods or services or both are used by the registered person partly for effecting taxable supplies including zero-rated supplies under this Act or under the Integrated Goods and Services Tax Act and partly for effecting exempt supplies under the said Acts, then reversal is to be made as per Section 17 (2). There is no reversal to be made under Section 17 (3) since 17 (3) only explains about the value of exempt supply.

NOTIFICATION No. F 10-40/2022/CT/V (77).- Dated 28th October 2024(Value Added Tax - Chhattisgarh)
Appoints the time period for submission of application till 31st March, 2025

NOTIFICATION No. F 10-40/2022/CT/V (76).- Dated 28th October 2024(Value Added Tax - Chhattisgarh)
amends Chhattisgarh Settlement of Arrears of Tax, Interest and Penalty Rules, 2023

PUBLIC NOTICE No. 31/2024-25, Dated 5th November 2024(Value Added Tax - )
Ministry of Heavy Industries have been added in Appendix 2Y

Circular No. 15/2024, Dated 4th November, 2024(Value Added Tax - )
fixing monetary limits of the Income-tax authorities in respect of reduction or waiver of interest paid or payable under section 220(2)

NOTIFICATION G.S.R. 683(E) No. 23/2024-Customs (ADD), Dated 4th November, 2024(Value Added Tax - )
Levy ADD on Welded Stainless-Steel Pipes and Tubes

Circular No. 14/2024, Dated 30th October, 2024(Value Added Tax - )
Condonation of delay under clause (b) of sub-section (2) of section 119 of the Income-tax Act, 1961 for returns of income claiming deduction u/s 80P of the Act for Assessment Year 2023-24

Notification No. 5/2024-25, Dated 30th Octomber 2024(Value Added Tax - )
Specifying Forms prescribed in Appcndix-II of the Income Tax Rules 1962, to be furnished electronically under sub-rule (1) and sub-rule (2) of Rule 131 of the Income-tax Rules, 1962

PUBLIC NOTICE No. 30/2024-25, Dated 1st November 2024(Value Added Tax - )
Amends 4.59 of Handbook of Procedures, 2023 and modify Standard Input Output Norms (SION) M-1 to M-8 for export of jewellery

PUBLIC NOTICE No. 29/2024-25, Dated 1st November 2024(Value Added Tax - )
abeyance of Public Notice No. 05/2024 dated 27.05.2024 until 31.12.2024.

Instruction No. 27/2024-Customs F.No. 394/39(14)/2018-Commr.(lnv.-Cus.) Dated 1st November, 2024(Value Added Tax - )
Guidelines for Customs field formations in maintaining ease of doing business while engaging in investigation into tax evasion cases in import or export

Instruction No. 26/2024-Customs CBIC-50711/5/2021-INV-CUSTOMS-CBEC Dated 30th October 2024(Value Added Tax - )
Disposal of gold - revised mapping of Customs jurisdictions to Focal Customs Commissionerate (FCC) and India Government (IG) Mints

Notification No. 74/2024-CUSTOMS (N.T.), Dated 30th October, 2024(Value Added Tax - )
amends Sea Cargo Manifest and Transhipment Regulations No. 15

Notification No. 73/2024-CUSTOMS (N.T.), Dated 30th October, 2024(Value Added Tax - )
Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver

Circular No. 21/2024-Customs F.No. 524/17/2024-STO(TU) Dated 30th October 2024(Value Added Tax - )
Mandatory additional qualifiers in import/export declarations in respect of Synthetic or Reconstructed Diamonds w.e.f 01.12.2024

Notification S.O. 4745(E). No. 72/2024-CUSTOMS (N.T.), Dated, 29th October, 2024(Value Added Tax - )
appoints Commissioner of Customs (Adjudication), Mumbai Customs Zone-I to exercise powers & discharge duties conferred or imposed on Commissioner of Customs, Nhava Sheva-V, Mumbai Customs Zone-II for purposes of the adjudication of the notices in respect of the main noticee

GUJARAT ORDINANCE NO. 3 OF 2024.(Value Added Tax - Gujarat)
Amends Section 9, 10, 13, 16, 17, 20, 21, 30, 31, 35, 39, 49, 50, 51, 54, 61 to 66, 70, 73, 74, 75, 104, 107, 109, 112, 127, 140, 171, S3 Insert Section 11A, 74A, 128A

Notification No. 71/2024-CUSTOMS (N.T.), Dated, 29th October, 2024(Value Added Tax - )
Amends Notification No. 63/1994-Customs (N.T.) Notifying Ultapani LCS route Road from Ultapani via Saralpara via Naharani (SSB Camp) to Sarpang District (Bhutan)

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