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Corporate News *  Missing seized records must be considered while testing ITC claim; duplicate GST demands ordered corrected: Delhi High Court. *  GST appeal can’t be rejected without addressing taxpayer’s grounds: Allahabad High Court. *  Surplus IGST credit can offset CGST, SGST shortfall: GSTAT. *  GST refund can’t be denied when cancelled airfares are returned with tax: GSTAT. *  3 Hearing notices issued within 2 minutes: Gujarat High Court flags portal flaw, seeks report. *  GSTR-9, GSTR-9C filing for FY 2025-26 enabled; pending GSTR-1 and GSTR-3B must be filed first. *  Dupattas are exempt fabrics, can’t be taxed as fibres at 4%: Madras High Court. *  Full transitional credit allowed on capital goods received after GST rollout: GSTAT denies Rs. 6.99 lakh export duty credit. *  GST return mismatch alone can’t justify fraud proceedings: GSTAT orders fresh adjudication under section 73. *  Supplier found non-existent later can’t alone justify input tax credit denial: GSTAT. *  GST interest stops once tax reaches government account, can’t run until return filing: GSTAT. *  Cancelled flat booking- GST refund can’t be denied without excluding COVID period from limitation: GSTAT. *  India notifies rules of origin for India–New Zealand FTA. *  Incomplete E-bike kits classifiable as complete vehicles, but not eligible for CKD duty concession: CESTAT. *  Same GST rate on main input and output can’t by itself bar inverted duty refund: GSTAT. *  Unjust enrichment doesn’t apply to customs refunds from assessments finalised before July 13, 2006: Gujarat High Court. *  CENVAT credit can’t be denied solely because plant And machinery are embedded in earth: Karnataka High Court. *  DFIA exports ineligible for RoDTEP benefits; customs directs repayment with applicable interest. *  Second E-Way bill alone doesn’t prove another supply: GSTAT. *  Bail denied in Rs. 1.19 crore fake GST refund case over risk of accused absconding again: Punjab and Haryana High Court. *  GST registration can be restored after revocation deadline if outstanding dues are paid: Gauhati High Court. *  Multiple GST proceedings over same suppliers: Calcutta High Court directs dept. to share findings for adjudication. *  E-Governance portal services not OIDAR, fixed deposit interest not taxable: CESTAT. *  Rs. 500 Stamp duty required on authority letters for CAs, CMA and GST practitioners in Pune GST division.  *  Rs. 1.10 crore GST refund must be paid in cash after business closure: Allahabad High Court. *  Godown rent attracts 18% GST even when used exclusively for exempt agricultural warehousing: AAR. *  GST portal launches "Multi-State Registration" facility: one master TRN for registration applications across multiple States/UTs. *  RoDTEP scheme extended till 31st December, 2026.  *  Mere disagreement with order can’t override Rs. 20 lakh appeal limit: GSTAT. *  Customs interest can’t be backdated before confiscation liability is determined; nearly 8 year period excluded: Delhi High Court.
Subject News *  GST summons: anticipatory bail maintainable without arrest order, but relief denied in evasion case: Allahabad High Court. *  GST Appeal can’t be decided without hearing taxpayer’s objections to fresh evidence: Allahabad High Court. *  GST ITC can’t be reversed merely because supplier grants discount without reducing tax liability: GSTAT. *  Mere quoting of GST provision is not a valid charge: GSTAT quashes ITC denial. *  Personal hearing mandatory before adverse GST order, even without taxpayer’s request: Rajasthan High Court. *  Parallel bail pleas without full disclosure amount to abuse of process Rs. 43.08 crore GST case sent for fresh hearing: Supreme Court. *  GST refund based on unchallenged advance ruling can’t be recovered using later circular: GSTAT. *  Payment of GST alone doesn’t end interest and penalty liability when tax and interest remain unpaid beyond 30 days of notice: GSTAT. *  GST demand over builders’ 80% procurement rule requires reasoned adjudication: GSTAT. *  Eligible ITC doesn’t automatically entitle taxpayers to compensation cess refund on domestic sales: GSTAT. *  GST confiscation order passed before reply deadline invalid: GSTAT. *  GST interest can’t be retained after tax refund on delayed export receipts: Punjab & Haryana High Court. *  GST appeal can’t be dismissed over pre-deposit shortfall without opportunity To respond: Bombay High Court. *  DGGI SCN can’t be challenged before reply and adjudication:Chhattisgarh High Court. *  GST input tax credit can’t be denied solely due to supplier’s retrospective registration cancellation: GSTAT. *  GST notice must explain fraud allegations; merely repeating section 74 Is not enough:  Himachal Pradesh High Court. *  Audit detection alone can’t justify GST fraud penalty; specific suppression must be proved: GSTAT. *  GST order uploaded only under ‘Additional Notices’ tab without separate intimation set aside: Calcutta High Court. *  Service Tax appeal can’t be rejected for missing pre-deposit proof when payment is already recorded: CESTAT. *  SGST dept. can’t hear appeal against CGST order: Calcutta High Court. *  Mere dispatch of tax order can’t prove service or make appeal time-barred: CESTAT. *  Dealer incentives can’t be taxed merely on ledger entries: CESTAT. *  DGFT orders quashed for failure to supply DRI letter relied upon in SCN: Bombay High Court. *  GST penalty u/s 122(1A) can’t apply to Pre-2021 transactions; unregistered beneficiaries also covered: Delhi High Court. *  Expired E-way bill caused by wrong PIN code can’t justify GST penalty without intent to evade tax: GSTAT. *  Used railway rails can’t be taxed as track material without proof they are fit for reuse: CESTAT. *  Earlier DGGI notice doesn’t bar separate GST demand on different issue: Delhi High Court. *  ITC dispute involves no question of law: GSTAT directs appeal to Vice-President. *  Earlier DGGI notice doesn’t bar separate GST demand On different issue: Delhi High Court. *  No E-way bill required for interstate goods movement in november 2017: GSTAT quashes detention and penalty.  

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COMPILATIONS OF ALL THE TARIFF NOTIFICATIONS ISSUED ON 14.11.2017

COMPILATIONS OF ALL THE TARIFF NOTIFICATIONS ISSUED ON 14.11.2017

Recently 23rd GST council meeting has been held in which various decisions were declared. Notifications are issued to give effect to 23rd GST Council Decisions / Recommendations.

• Notification No. 47/2017-CT(R) has been notified stating that CBEC exempt CGST on admission to protected monument.

“Services by way of admission to a protected monument so declared under the Ancient Monuments and Archaeological Sites and Remains Act 1958 (24 of 1958) or any of the State Acts, for the time being in force.“
is being exempted from payment of central tax. Notification no. 49/2017-Integrated Tax (Rate) has been issued to notify exemption from integrated tax in this respect.

• Notification no. 46/2017-IGST Rate dated 14.11.17 and 46/2017-CGST Rate dated 14.11.17.
Particulars Before 15.11.17 After 15.11.17
Restaurant services -Restaurants neither having AC nor liquor license – 12%

-Restaurants having AC or liquor license – 18% -All stand alone restaurants – 5% without ITC

-All restaurants in a hotel premise where no room is above the tariff of 7500/- - 5% without ITC

-All restaurants in a hotel premise where even a single room is of tariff above 7500/- - 18% with ITC

The amendment have put those assessees on the same footings who have opted for composition scheme of 5% without ITC. Now they are at a loss because they are not able to collect the tax from the customers where as regular assesses will collect this tax from the customers.
• Notification No. 45/2017-Central Tax (Rate) dated 14.11.2017 has been issued wherein CBEC provide concessional GST rate of 2.5% on scientific and technical equipments supplied to public funded research institutions. This notification shall come into force with effect from the 15th day of November, 2017.
• CBEC amends Notification no. 5/2017-Central tax (Rate) dated 28.06.2017 to give effect to 23rd GST council decisions regarding restriction of ITC on certain fabrics vide Notification no. 44/2017-Central Tax(Rate) dated 14.11.2017. The following table has been substituted-
“6A 5608 Knotted netting of twine, cordage or rope; made up fishing nets and other made up nets, of textile materials
6B 5801 Corduroy fabrics
6C 5806 Narrow woven fabrics, other than goods of heading 5807; narrow fabrics consisting of warp without weft assembled by means of an adhesive (bolducs)”.
• Notification No. 43/2017-Central Tax (Rate) has been issued on 14.11.2017 to amend the notification no. 4/2017-Central tax(rate) dated 28.06.2017. The previous notification has been issued to provide the list of certain supplies of goods wherein tax is to be paid on reverse charge basis. If any agriculturist supplies raw cotton (HSN Code- 5201) to any registered person, then the recipient will be liable to pay tax on RCM basis.
• Vide notification 42/2017 and 41/2017- Central Tax (Rate) dated 14.11.2017, certain goods has been exempted and tax rates has also been reduced. We are listing tax rates in respect of few goods as follows-
-Guar meal has been exempted.
- GST rate on Fly Ash bricks and Fly ash(HSN Code-2621) or “fly ash aggregate with 90 percent or more fly ash content(HSN Code-6815)” has been reduced from 12% to 5%.
- GST rate on “Floor coverings of plastics, whether or not self adhesive, in rolls or in form of tiles; wall or ceiling coverings of plastics” rate reduced to 18% from 28%(HSN Code-3218)
-GST rate on “Furniture wholly made of bamboo, cane or rattan(HSN Code-9403)has been reduced to 12%.
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