GST AAR CASES
2018-TIOL-133-AAR-GST
Western Cablex Engineering Pvt Ltd
GST - Heat Shrinkable Cable Jointing kits are correctly classifiable under HS Code 8547 and not under HS Code 8546: AAR
- Application disposed of; AAR
2018-TIOL-132-AAR-GST
Temple Packaging Pvt Ltd
GST - Printing of pamphlet/leaflet falls is not Supply of goods (CHS 4901) but a Supply of services classifiable under SAC 9989 when the contents are supplied by the customer: AAR
- Application disposed of : AAR
2018-TIOL-131-AAR-GST
Aakash Engineers
GST - Cargo Trolley used to carry cargo from one place to another, towable in nature and having solid tyre designed for transportation of baggage and light cargo with a minimum payload is correctly classifiable under HSN 8716 8090: AAR
- Application disposed of: AAR
HIGH COURT (CASE)
2018-TIOL-118-HC-ALL-GST
VSL Alloys India Pvt Ltd Vs State Of UP
GST - The assessee company, engaged in the manufacture, supply & export of industrial SS Tube, fittings and pipe fittings, is located in Ghaziabad - It received an order for a consignment from a dealer located in Gujarat - The assessee charged IGST @ 18% on the consideration amount - The goods were despatched through a vehicle and the relevant challan and e-way bill were downloaded - Details of consignor, consignee, challan number, HSN code and other details had been entered - However, the vehicle was intercepted and the goods were detained en route for not having Part B of the e-way bill - Duty demand was raised u/s 129(3) with imposition of equivalent penalty - The assessee claimed that Part B of the e-way bill could not be filled up because the goods were to be loaded onto a different vehicle before reaching their destination.
Held - No ill intention can be alleged against the assessee - It cannot be expected to fill up vehicle number before the goods have been loaded where such vehicle is transporting the goods to the final destination - The assessee duly attached all the documents with the goods and mentioned all the details - Mere non-mention of vehicle number in Part B of e-way bill is no grounds for seizure of goods - Hence the order of seizure is illegal - Once the assessee produced supporting documents, the authorities should have passed a reasoned order but did not do so - Hence the demands are set aside and the goods & vehicle be released: HC
- Writ petition allowed: ALLAHABAD HIGH COURT
CGST RULE
CGST Rules 2017, as on 10-09-2018
CGST (RULES) NOTIFICATIONS
48/2018
Seeks to make amendments (Ninth Amendment, 2018) to the CGST Rules, 2017
47/2018
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 34/2018 - CT]
46/2018
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 35/2017 and 16/2018 - CT]
45/2018
Seeks to extend the due date for filing of FORM GSTR - 3B for newly migrated (obtaining GSTIN vide notification No. 31/2018-Central Tax, dated 06.08.2018) taxpayers [Amends notf. No. 21/2017 and 56/2017 - CT]
44/2018
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores
43/2018
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores
SGST
TRIPURA (RULE NOTIFICATION & CIRCULAR)
1-11(91)/2018
Notification regarding the Tripura State Goods and Services Tax (Eighth Amendment) Rules, 2018
Circular 10/ 2018
Clarification regarding removal of restriction of refund of accumulated ITC on fabrics - reg
