GST NEWS
GST Practitioners - Registration window to open on May 21
CGST RULES NOTIFICATION
22/2019
Govt notifies provisions of Rule 138E of CGST Rules w.e.f June 21, 2019
21/2019
Govt notifies procedure for quarterly tax payment & annual filing of return for taxpayers availing the benefit of Notification No. 02/2019– CT(R)
20/2019
Govt amends CGST Rules; inserts provisions to enable revocation of cancellation of registration
CGST CIRCULAR
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Govt sets July 22, 2019 as deadline for seeking revocation of cancellation of registration in respect of certain class of persons
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Govt clarifies on manner of utilization of ITC post insertion of Rule 88A of CGST Rule
CGST ROD ORDER
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Govt extends time limit for filing application for revocation of cancellation of registration for specified taxpayers
HIGH COURT CASES
2019-TIOL-890-HC-PATNA-GST
Surat Dreams Vs UoI
GST - The petitioner is a company - It is informed that as of present, the registration has been granted to it as a casual tax payer and which has also filed returns on 28.02.2019 - To that extent, the relief of the petitioner has been granted and there is no dispute on the same - The petitioner claimed that it is entirely due to the lapse of the Department that the registration of the petitioner was delayed and which has consequently led to delayed filing of the returns by the petitioner and for which it could not be subjected to penalty.
Held - May be the petitioner has a reason for expressing such concern but then undisputedly, as of present, neither there is any such order on record of the proceedings which confirms such attempt by the Department nor any proceeding has been initiated in this regard - In such admitted circumstances, it deems not necessary to express the opinion on the issue expressed at this stage but would preserve liberty for petitioner to contest any such attempt by the Department, if any initiated: HC
- Writ petition disposed of: PATNA HIGH COURT
AAR CASES
2019-TIOL-133-AAR-GST
Wolkem Industries Ltd
GST - Applicant is engaged in the business of mining of Wollastonite, Calcite, Feldspar and Quartz at Sirohi in the State of Rajasthan - said products are classifiable under Chapter 25 and attract GST @5% - applicant has been granted mining lease for extracting the above by the State government on various terms and conditions as per lease deed and are required to pay dead rent/royalty/surface rent as per the rate notified - applicant wishes to get a better understanding regarding taxability as to the nature of services being provided by the State Government.
Held: Applicant is receiving leasing/licensing services from the Government of Rajasthan - activity is classifiable under Heading 9973 as mentioned against serial no. 257 of notification 11/2017-CTRAnnexure - applicant is liable to discharge tax liability under reverse charge mechanism in view of notification 13/2017-CTR - activity attracts GST @18%: AAR
- Application disposed of: AAR
2019-TIOL-132-AAR-GST
Navodit Agarwal
GST - Applicant is a transporter in few cement companies and are also to commence transportation for Shree Raipur Cement, CG State - Shree Raipur Cement has moved a proposal that while transporting their cement/clinker they will provide the required diesel for transport and the applicant need to charge them freight excluding diesel cost and that GST would be leviable on the amount excluding the diesel cost - Applicant seeks clarification as to whether such supply of diesel by recipient is to be added to the freight amount charged by them.
Held: Sections 7(1), 15(2)(b) and 2(31) of the CGST Act, 2017 - Diesel provided by the service recipient for use in trucks/vehicles of the applicant forms an important and integral component of the business process without which the process of supply of cement can never get materialized - Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable is includible in value - applicant is required to charge GST on the total amount including the cost of diesel: AAR
- Application disposed of: AAR
2019-TIOL-131-AAR-GST
Tata Projects Ltd
GST - Nuclear Fuel Complex has awarded contract to applicant for civil, structural, and PH works for plant and non-plant buildings along with other structures - Activity may fall under the definition of ‘business' as NFC is engaged in manufacture and enrichment of fuel which will ultimately be used for production of electricity - Supply thus provided by the applicant to NFC is a Works Contract Service (construction service) falling at Serial no. 3(xii) of notification 11/2017-CTR and attracts GST @18%: AAR
Application disposed of: AAR
2019-TIOL-130-AAR-GST
Mohan Infinity
GST - Natural Calcite powder is in essence Calcite in powder form and hence is classifiable under HSN Code 2530 9030 and attracts GST @5%: AAR
- Application disposed of : AAR
2019-TIOL-129-AAR-GST
Innovative Textiles Ltd
GST - Purchaser has purchased the Sitarganj business to carry on the same kind of business viz. manufacturing of textile yarns, fabrics and garments - Supply of services by applicant by way of Transfer of Sitarganj Business shall be treated as a 'going concern' and is exempted from GST as on date in terms of sr. no. 2 of notfn. 12/2017-CTR: AAR
- Application disposed of: AAR
2019-TIOL-128-AAR-GST
GA Infra Pvt Ltd
GST - Activity of O&M of Fluoride Control Project on ESCO Model and O&M work by the applicant is being undertaken for a government department - activity would be composite supply of services and where supply of goods is below 25%, then GST will be Nil and where above 25%, GST would be @12%: AAR
- Application disposed of: AAR
2019-TIOL-127-AAR-GST
Ramnath Bhimsen Charitable Trust
GST - Applicant, a charitable Trust is running girls hostels - Applicant has furnished documentary proof with regard to the hostel charges collected from both the hostels which is rupees Rs.7000/- per month for per bed single room and Rs.6000/- per month for rooms consisting of more than a single bed -when computed on daily basis, this amount comes to less than Rs.1000/- per unit (bed) on daily basis - Activity of providing accommodation services by applicant in their hostel for which the applicant is collecting an amount below the threshold limit of Rs.1000/- per day merits exemption as stipulated under notif. 12/2017-CTR, Sr. no. 14, Chapter 9963; amount received for such supply qualifies being treated as Nil rate tax/exempted supply: AAR
- Application disposed of: AAR
2019-TIOL-126-AAR-GST
Rajasthan Rajya Sahakari Kriya Vikraya Sangh Ltd
GST - On providing the service for procurement of agricultural produce i.e. oilseeds and pulses from farmers either itself or through Kray Vikray Sahakari Samiti on behalf of its principal i.e. NAFED, no GST is payable as the same is exempted for a commission agent of agricultural produce in terms of sr. no. 54 of Notification 12/2017-CT; applicant is not liable for charging GST on outward supply of pulses (other than branded) through Krah Vikrah Sahakari Samiti according to the purchase order of NAFED since exempted under 02/2017-CTR; applicant is liable for charging GST on outward supply of Oilseeds (other than seed quality) and attracts GST @5%, notfn. 01/2017-CTR; as applicant is not covered under 50/2018-CT r/w s.51 of the Act, they are not liable to deduct Tax at Source from payment to or credit of Krah Vikrah Sahakari Samiti/RAJFED and are also not liable to deduct TDS from payment to Krah Vikrah Sahakari Samiti/RAJFED for their services of procurement of gunny bags, transportation, insurance and services of surveyors: AAR
- Application disposed of : AAR
2019-TIOL-125-AAR-GST
NMDC Ltd
GST - Royalty paid by applicant, a state-controlled mineral producer of the GOI, in respect of mining lease is classifiable under SH 997337, covered under Entry no. 17, Notfn. 11/2017-CTR and attracts GST at the same rate as applicable for the supply of like goods involving transfer of title in goods under reverse charge basis - contributions made to District Mineral Foundation (DMF) and National Mineral Exploration Trust (NMET) by applicant as per MMDR Act, 1957 are liable to GST under reverse charge basis: AAR
- Application disposed of: AAR
2019-TIOL-124-AAR-GST
Municipal Corporation Pratapgarh
GST - Applicant is a ‘local authority' engaged in receipt of various kinds of services provided by different contractors - Pure services will attract Nil rate of tax and provisions of GST TDS will not be applicable; in composite supply of goods and services where supply of goods is not more than 25% of the total value of supply, such supply will attract Nil rate of tax and GST TDS will not be applicable; where supply of goods is more than 25%, GST would be @12% if activity falls under sr. no. 3, notfn. 11/2017-CTR and if not, then GST @18% will be applicable & provisions of GST TDS will apply as activity in this case is taxable: AAR
- Application disposed of: AAR
JEST GST by Vijay Kumar
Trade plays critical role in supplies of safe food: WTO Chief
Concerned GST
ARTICLES
Real estate sector - A dissection of the recent GST changes
The 'unholy' margins of GST Margin Scheme
GST - Agenda for the second year - Part 34 - Representation before GST Council - Not amenable to writ?
Residential Realty Sector - Can basic prices be increased to offset loss?
GST - Agenda for the second year - Part 33 - Input Tax Credit-Time to relax time-limit
