Chartered Accountant
Bookmark and Share
click here to subscribe our newsletter
 
 
Corporate News *  GST registration cancellation without reasons amounts to ‘Economic Death’ of business: Supreme Court. *  No GST refund if appeal before GSTAT is filed late: Gujarat High Court. *  Mere upload of GST notice on portal not valid service, appeal limitation won’t start: Punjab & Haryana High Court. *  Taxpayer can’t be penalised for missing notices hidden under ‘Additional Notices/Orders’: Calcutta High Court allows fresh adjudication. *  State tax officer can’t issue GST SCN beyond CBIC-assigned jurisdiction: Bombay High Court stays recovery proceedings. *  Earlier 7.5% Pre-Deposit must count towards mandatory 10% for Appeal: Uttarakhand high court quashes CESTAT Order. *  Third Parties can’t challenge GST Advance Rulings merely due to financial impact: Karnataka HC *  GST SCN generated using AI tool quashed: Punjab & Haryana High Court *  Bank Attachment Quashed as Madras HC Quashes GST Order Issued Against Deceased Person *  ITC Blocking Order for Failure to Record ‘Reason to Believe’ U/R 86A Quashed: Allahabad High Court *  Govt Extends GSTAT Appeal Filing Deadline From 30 June to July 31, 2026 *  GST Demand on RWA Stayed: Allahabad High Court Questions Taxability of Electricity Distribution to Flat Owners *  CBIC Clarifies Jurisdiction After GST Registration Transfer: Earlier Proceedings Remain Valid, New Officer to Continue Action *  GST authorities’ certification not mandatory for reimbursement, but tax payment must be proven: Karnataka HC *  Contractor can’t seek gst reimbursement through writ when contract has arbitration clause: Karnataka HC *  Unsigned Order Is No Order in Law: AP HC Quashes GST Assessment Order for Want of Officer’s Signature *  Customs Can’t Levy Rs. 1.36 Crore Cost Recovery Charges Without Proof of Full-Day Officer Deployment: CESTAT  *  12% IGST Payable On Imported Dialysis Machine Parts: CESTAT *  Bombay High Court Admits Challenge to GST Limitation Extension Notifications; Grants Protection Against Coercive Recovery *  Criminal Case Can’t Run Parallel to GST Proceedings on Same Facts: Allahabad High Court *  Allahabad High Court Stays GST Detention Order; Directs Release of Vehicle and Goods on Deposit of Rs. 1.44 Lakh *  Service Tax Can’t Be Levied on Loss-Making Contracts: Gujarat High Court *  GSTN Mandates Ship-to GSTIN in e-Invoice and e-Way Bill APIs; Introduces Voluntary e-Way Bill Closure Facility from August 1, 2026 *  GST Appeal Can’t Be Rejected as Time-Barred When Taxpayer Was Pursuing Rectification Remedy: Telangana High Court *  Absence of E-Way Bill and Transport Documents Justifies Customs Seizure U/s 110: Gauhati HC *  Madras High Court Upholds GST Late Fee and Penalty for Non-Filing of Annual Return, Dismisses Challenge  *  GST Records, Purchase Documents Sufficient to Discharge Burden Under Customs Act: CESTAT Orders Release of 3.65 Kg Gold  *  No Sugar Cess Payable on Sugar Exported Out of India: CESTAT *  Road Construction Services Exempt and SCN Time-Barred: CESTAT Quashes Service Tax Demand Based Solely on Form 26AS  *  ITC Freeze Upheld After GST Dept Find Suppliers Were Allegedly Fake Bill-Trading Entities: Madras HC 
Subject News *  Input service benefits can’t be denied: CESTAT allows export refund despite MMTC acting as Canalising agency. *  No service tax demand without proof of service of SCN: CESTAT. *  Service tax demand quashed as dept. fails to prove service of SCN: CESTAT *  GST : Mere allegation of inadequate consideration of reply not enough to invoke writ jurisdiction: Delhi High Court *  Onerous conditions imposed for provisional release of seized imported goods shouldn’t amount to virtual denial of relief: CESTAT. *  GST SCN without alleging fraud cannot invoke sec. 74: Karnataka High Court quashes adjudication order. *  Extended Limitation Can’t Be Invoked Merely on Form 26AS Data: CESTAT *  Revenue-Sharing with Restaurants Not Taxable as Business Support Service: CESTAT *  R. 6(3) Option Can’t Be Forced on Taxpayer; CESTAT Quashes Rs. 12.36 Crore CENVAT Credit Demand *  Excise Duty | Power Consumption Alone Can’t Prove Clandestine Manufacture: Karnataka High Court *  Madras High Court Examines DGGI’s Authority to Issue GST Penalty Orders Under Section 122, Adds DGGI as Party *  Proceedings under omitted r. 96(10) can’t survive without saving clause: andhra pradesh high court quashes gst refund recovery *  Excise duty power consumption alone can’t prove clandestine manufacture: karnataka high court *  Madras high court rules GST show cause notices must disclose grounds for invoking extended limitation *  Court Can’t Direct Extension GST Return Deadlines or Waive Interest and Penalties: Karnataka High Court *  GST Notifications Can’t Go Beyond GST Council Recommendations: Madras High Court Quashes SCN on Branded Pulses *  Appeal Can’t Be Dismissed for Delay When Dept’s Own Order Mis-states Limitation Period: CESTAT *  No Evidence of KYC or Due Diligence Breach By Customs Broker: CESTAT Quashes Licence Revocation in Export Overvaluation Case *  Glucometers Are Chemical Analysis Instruments Classifiable Under Tariff Heading 9027: CESTAT *  Validity of Post-GST Service Tax Proceedings Upheld: Gujarat High Court Dismisses Challenge to S. 73 SCN *  Rectified GST Refund Applications Can’t Be Rejected as Time-Barred If Original Refund Claim Was Filed Within Limitation: Gujarat HC *  Service Tax Refund Can’t Be Denied as Time-Barred When Levy Itself Is Unconstitutional: Gujarat High Court *  Same Officer Can’t Act As Auditor & Adjudicator: Karnataka High Court *  Karnataka High Court Condones 324-Day Delay, Revives Customs Appeal in Jewellery Pilferage Case  *  Madras High Court Quashes GST Assessment Order Passed Ex Parte Despite Prior ITC Reversal; Lifts Bank Attachment *  Tobacco Process Doesn’t Amount to Manufacturing: Madras High Court Quashes Rs. 1.32 Crore Compensation Cess Demand  *  Recovery Notice Unsustainable After Voluntary Reversal of Unutilised Credit: CESTAT  *  GST | ‘System Generated’ SCN Without Officer Details Invalid: Allahabad HC  *  Electronic Records Without Statutory Certification Requirements Can’t Justify Undervaluation Allegations: CESTAT *  Madras High Court Stays GST Order, Finds Prima Facie Merit in Plea Against S. 74 Proceedings Based on S. 73 Intimation  

Comments
Print   |    |  Comment

GST Update on notifications released on 30th September, 2019

GST Update on notifications released on 30th September, 2019
GST Update on notifications released on 30th September, 2019
 
Yesterday a series of notifications were released by the government in respect of decisions taken by the GST Council in meeting dated 20.09.2019. We are hereby providing the jist of notifications along with the attachment.
 
Central Tax dated 30-Sep-19
Notification No. 43/2019:
This notification seeks to exclude Aerated waters manufacturers from the purview of composition scheme.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-43-central-tax-english-2019.pdf
 
Central Tax-Rates dated 30-Sep-19
Notification No. 14/2019:
Tax rates on specific goods changed to give effect to recommendations of 37th GST Council meeting. Few major changes made in the rates are as follows-
Chapter Heading Description Rate
3923 or 6305 Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, 6305 of a kind used for packing of goods”; 12%
22029990 Caffeinated Beverages 28%
 
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-14-2019-cgst-rate-english.pdf
 
Notification No. 15/2019:
This notification seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 while granting exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.
5% to Nil on: - (i) Dried tamarind (ii) Plates and cups made up of leaves/ flowers/bark
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-15-2019-cgst-rate-english.pdf
 
Notification No. 16/2019:
Concessional tax rates benefit extended to specified projects under HELP/ OALP and other changes.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-16-2019-cgst-rate-english.pdf
 
Notification No.17/2019:
Exemption extended on supplies of silver and platinum by nominated agencies to registered persons under the Scheme for “Export against Supply by Nominated Agency”
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-17-2019-cgst-rate-english.pdf
 
Notification No. 18/2019:
This notification seeks to exclude Aerated waters manufacturers from the purview of composition scheme.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-18-2019-cgst-rate-english.pdf
 
Notification No. 19/2019:
Supply of goods for specified projects under Food and Agricultural Organization of the United Nations (FAO) exempted.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-19-2019-cgst-rate-english.pdf
 
Notification No. 20/2019:
Tax rates on specific services changed to give effect to recommendations of 37th GST Council meeting
  • Reduces the rate of GST on hotel accommodation service as below: -
Transaction Value per Unit (Rs) per day GST
Rs 1000 and less Nil
Rs 1001 to Rs 7500 12%
Rs 7501 and more 18%
  • Reduces rate of GST on outdoor catering services other than in premises having daily tariff of unit of accommodation of Rs 7501 from present 18% with ITC to 5% without ITC. The rate shall be mandatory for all kinds of catering. Catering in premises with daily tariff of unit of accommodation is Rs 7501 and above shall remain at 18% with ITC.
  • Reduces rate of GST from 5% to 1.5% on supply of job work services in relation to diamonds falling under chapter 71 in the First Schedule to the Customs Tariff Act, 1975 (51of 1975).
  • Rate of GST on job work in relation to bus body building would remain at 18%.
  • Rate of GST on job work in relation to printing of books, textile fabrics remain at 5%. However, manufacturing services on physical inputs (goods) owned by others, other than mentioned above would remain at 18%.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-20-2019-cgst-rate-english.pdf
 
Notification No. 21/2019:
  • Various services exempted from tax including services by way of storage of cereals, fruits and vegetables etc.
  • To exempt Services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force.
  • To exempt Services by way of right to admission to the events organised under FIFA U-17 Women's World Cup 2020.
 
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-21-2019-cgst-rate-english.pdf
 
Notification No. 22/2019:
Various services notified under scheme of RCM under Section 9(3) of CGST Act, 2017.
  • Reverse charge mechanism is applicable on the body corporate availing service of renting of motor vehicle from the suppliers paying GST @ 5% on renting of vehicles with input tax credit only of input service in the same line of business
  • At present, the publishers are liable to pay on reverse charge basis in respect of Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of sub -section (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher. However , via this notification, registered authors an option to pay GST on royalty charged from publishers under forward charge.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-22-2019-cgst-rate-english.pdf
 
Notification No. 23/2019:
Notification no. 4/2018 dated 25-Jan-18 amended to rescind it with respect to development rights supplied on or after 01-Apr-19.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-23-2019-cgst-rate-english.pdf
 
Notification No. 24/2019:
Entry related to cement in Notification no. 7/2019 dated 29-Mar-19 amended so as to widen applicability of RCM on supplies received from unregistered person under Section 9(4). The said notification states that cement should be purchased from registered dealers throughout the year. In case of any shortfall, the promoter would be liable for payment of tax under RCM. This is applicable for real estate sector.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-24-2019-cgst-rate-english.pdf
 
Notification No. 25/2019:
Grant of alcoholic liquor license neither a supply of goods nor a supply of service.
http://cbic.gov.in/resources//htdocs-cbec/gst/notfctn-25-2019-cgst-rate-english.pdf
This is solely for the educational purpose.
You can reach us at www.capradeepjain.com, at our facebook page on
https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/ as well as follow us on Twitter at https://www.twitter.com/@capradeepjain21
 

Post a Comment
Department News


Query
 
PRADEEP JAIN, F.C.A.

Head Office : -

Address :
"SUGYAN", H - 29, SHASTRI NAGAR, JODHPUR (RAJ.) - 342003

Phone No. :
0291 - 2439496, 0291 - 3258496

Mobile No. :
09314722236

Fax No. :0291 - 2439496


Branch Office : -

Address:
1008, 10th FLOOR, SUKH SAGAR COMPLEX,
NEAR FORTUNE LANDMARK HOTEL, USMANPURA,
ASHRAM ROAD, AHMEDABAD-380013

Phone No. :
079-32999496, 27560043

Mobile No. :
093777659496, 09377649496

E-mail :pradeep@capradeepjain.com