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Corporate News *  Service tax penalty can’t survive when assessee acted on dept.’s own view of non-taxability: Delhi High Court. *  GST section 74 extended limitation questionable when form 26AS mismatch was already known: Karnataka High Court grants interim relief. *  CGST demand prima facie impermissible after state GST settlement under section 128A: Bombay High Court. *  Supreme Court asks GSTAT to sympathetically consider delay as taxpayers pursued remedy before wrong forum. *  Supreme Court stays Tripura High Court ruling protecting genuine buyers from ITC denial over supplier’s GST default. *  Diary entries alone can’t prove clandestine removal of goods: CESTAT quashes excise penalty on steel trader. *  Customs could investigate preferential tariff claims even before sec. 28DA: Delhi High Court. *  Customs dept. relied on fake AI generated case laws: supreme court quashes Rs. 425.28 crore penalty. *  No GST exemption in affiliation and annual registration charges for admission or conduct Of examinations: GSTAT. *  Mere invoices, cheque payments insufficient to establish genuine movement of goods: GSTAT restores Rs. 43.44 lakh ITC demand. *  Consolidated GST show cause notice covering multiple financial years is not without jurisdiction: Delhi High Court. *  Construction of independent houses on separate plots not taxable as ‘Residential Complex’ without common facilities: CESTAT. *  GST penalty exceeding statutory maximum unsustainable; Allahabad High Court quashes ? 50,000/- penalty after taxpayer filed return and paid late fee. *  GST order against standard chartered bank passed without hearing set aside by Bombay High Court. *  Retracted statements can’t be relied upon without cross-examination: CESTAT quashes gold confiscation. *  Burden to prove misclassification lies on customs department: CESTAT. *  CESTAT quashes Rs. 98 lakh excise demand on clearance of used refractory brick scrap. *  Service tax demand on irrigation works quashed: Karnataka High Court rules sale of goods component not taxable as service. *  GSTAT restores tax and penalty for transporting iron scrap without E-way bill citing intent to evade tax. *  Madras High Court stays GST recovery from directors without opportunity to show cause under section 89. *  Madras high court stays GST recovery notice against directors; finds prima facie case on applicability of section 79(1)(c). *  Procedural lapses can’t justify harsh punishment without serious customs breach: CESTAT quashes customs broker licence revocation. *  Service tax payable on land leasing and sports complex charges: CESTAT. *  Settled customs dispute can’t be reopened through Article 226 challenge to interest liability: Delhi High Court. *  Mere facilitation of customs clearance can’t establish knowledge of smuggling: Madras High Court. *  GST registration cancellation stayed: Allahabad High Court questions 99% ITC utilisation cap under rule 86B. *  Composition scheme lapses automatically on crossing Rs. 1.5 crore turnover: GSTAT. *  Gujarat High Court quashes GST cancellation orders after officer relied on non-existent AI-generated case laws. *  Importers liable for customs duty benefits availed through manipulated scrips: Delhi High Court. *  Procedural E-way bill lapse alone can’t justify penalty where genuine transaction and absence of tax evasion are established: GSTAT.
Subject News *  Documentary evidence dominates probe, further custody unwarranted: mumbai court grants bail in Rs. 22.44 crore customs duty evasion case. *  Business premises can’t remain sealed for non-participation in GST search: Allahabad High Court. *  GST pre-deposit must be refunded proportionately when taxpayer partly succeeds in appeal: Bombay High Court. *  Supreme Court grants 30 days to file GST appeal; keeps pre-deposit issue open due to deposit in parallel CGST proceedings. *  GST demand can’t exceed amount proposed in SCN: Allahabad High Court quashes Rs. 20.47 Crore order. *  Hundreds-of-crores GST demand and heavy 10% pre-deposit no ground to bypass statutory appeal: Punjab & Haryana High Court. *  Delhi High Court refuses to entertain challenge to gold confiscation due to statutory appeal remedy and unexplained delay. *  Procedural error in customs broker licence inquiry can be rectified through remand: Delhi High Court. *  GSTR-2A mismatch alone can’t justify ITC denial without invoice-wise verification; personal hearing mandatory: GSTAT. *  GST order passed without uploading personal hearing notices violates sec. 75(4): Allahabad High Court. *  TAX EVASION - Sec. 74 GST SCN quashed for not spelling out fraud, wilful misstatement or suppression: Allahabad High Court. *  STPI’s SOFTEX certification and NoC charges taxable as business support services: CESTAT. *  Suspicion can’t replace proof: CESTAT quashes penalty in alleged gold-smuggling operation. *   Limitation runs from communication of order: Madras High Court upholds rejection of delayed GST Appeals. *  Rajasthan High Court quashes GST demand over unsigned show cause notice. *  ITC recovery upheld where supplier failed to deposit GST: Rajasthan High Court. *  Customs commissioner’s empowered to make port trust liable for duty on pilfered goods: Supreme Court. *  Rectification proceedings can’t be used to challenge an uncontested GST assessment through a writ petition: Andhra Pradesh HC. *  GST proceedings against deceased proprietor unsustainable without notice to legal heir: GSTAT. *  Mere availment of ineligible self-assessed ITC doesn’t amount to suppression without evidence of fraud or wilful misstatement: GSTAT. *  Disposal of mining overburden by entity authorised by mining lease holder constitutes taxable service: CESTAT. *  Toll plaza data not mandatory for ITC refund: GSTAT. *  Disputed GST fraud allegations require investigation: Punjab and Haryana High Court makes interim bail absolute in alleged fraud and GST fraud case. *  Non-manufacturer contractor liable to deposit excess excise duty collected from buyer: CESTAT. *  GST order can’t reject taxpayer’s reply as “not satisfactory” without reasons: Madhya Pradesh High Court. *  Uncorroborated statements can’t establish alleged diversion of duty-free goods: CESTAT. *  Erection services were not liable to service tax prior to 10th september 2004: CESTAT. *  Sec. 74 GST notice must spell out statutory ingredients for invoking extended tax demand proceedings: Allahabad High Court. *  No jurisdictional bar under section 6(2)(b) in parallel CGST SGST proceedings: Delhi High Court refuses to bypass GST appeal remedy. *  Madras High Court remits GST demand for fresh adjudication after taxpayer claims it was unaware of SCN following business closure.  

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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.
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https://www.facebook.com/GSTTODAYBYPRADEEPJAIN/ as well as follow us on Twitter at https://www.twitter.com/@capradeepjain21
 

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