E-way bill required for supplies within Union Territories w.e.f 25.05.2018 GSTR-3B - Govt extends deadline till May 22 for filing returns for April GST - Is it worth reviving the 'Exorcised Ghost' of Sugar Cess? (See 'The Cob(Web)) Malaysia to abolish GST (See 'JEST GST') GST E-way Bill - Assam & Rajasthan set to adopt mechanism Failure to furnish GSTR-3B by due date - Waiver of late fee, subject to conditions GST - Works Contract Service of maintaining existing railway tracks is taxable @18% under Sr. no. 3(ii) of Notification 11/2017-CT(R): AAR GST – Extending short term loans – consideration represented by way of interest, exempted under Sl. No. 27 of Notification 12/2017-CT(R): AAR GST - SIKA Block Joining Mortar is rightly classifiable under Tariff Item 3214 90 90 - attracts tax @14% under Sr. no. 24 of Schedule IV to Notification 01/2017-CT(R) : AAR GST - Even if agreement between the applicant and buyer is entered after part of the construction is completed, whole of consideration would be added for payment of GST – applicable rate on said two-third of total amount is 9% (CGST) of Notfn. 11/2017-CT(R): AAR GST – Dried Tobacco Leaves which have undergone the process of curing are ‘unmanufactured tobacco' (HSN 2401) – attract @14% CGST, Sl. no. 13 of Schedule-IV, notification 1/2017-CT(R): AAR GST - Service of providing coaching for entrance examination would come within the ambit of GST - attracts 9% CGST: AAR AAR vs CBIC - whose word prevails? (See 'JEST GST')


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