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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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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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