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Highlights

GST: Decisions taken by the GST Council in the 34thmeeting held on 19th March, 2019 regarding GST rate on real estate sector

DGFT: Online filing and processing of applications for export of Restricted items (Non-SCOMET) at DGFT HQ.

GST: Educational institution or not - IIM, Calcutta - the Indian Institute of Management, Calcutta, the Respondent, is an 'education institution' in terms of meaning of clause 2(y) of Notification No. 12/2017-Central Tax (Rate) after the enactment of IIM Act on and from 31.01.2018

GST: Classification of goods - rate of GST - articles, consisting of gold, diamond, precious stones like ruby, emerald, sapphire, pearls etc., wherein a watch movement is fitted - products supplied by the appellant are appropriately classifiable under Chapter Heading 9101 of the Customs Tariff Act, 1975.

GST: Classification of goods - rate of GST - import of various goods/spares, which are supplied on ships and these equipment form an essential part of the ship, and makes the ship “sea worthy” - A walkie-talkie has general application and cannot said to be specific to the functioning of the ship - thus, the walkie-talkie would not form part of the ship - However, Automatic Identification and ‘SART’ are part of ship.

GST: Exemption from GST - activity provided by UCMAS using abacus - By a strained reasoning, benefit cannot be given when it is clearly not available. - Benefit of exemption not available.

GST: Levy of GST - Supply of services to SEZ - Section 51 of the SEZ Act, 2005 provides for overriding effect in case there is anything inconsistent contained in any other law. However, no inconsistency between the provisions of the SEZ Act, 2005 and IGST Act, 2017 or CGST Act, 2017 / GGST Act, 2017 has been pointed out by the appellant

GST: Supply of services to SEZ - the interpretation advanced by the appellant would lead to a situation where a Special Economic Zone would not be subject to any laws of India whatsoever.

GST: Warehousing services - Agricultural Produce or not - rate of tax - Circular No. 16/16/2017 GST - This circular is an excellent guide to determine whether a particular produce can be termed as an agricultural produce or not. Vide this circular it has also been made clear that any clarification issued in the past contrary to this circular in the context of Service Tax or VAT/ Sales Tax is no more relevant.

GST: Rate of GST - outdoor catering - business of caterers and supply food, beverages and other eatables (nonalcoholic drinks) - complete services at various places of their customers, who have in house canteens at their factories - liable to GST @18%

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Articles
Notifications

Indian Law - Appointment Notification of Member, Competition Commission of India

Cus (NT) - Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Sliver

Cus (NT) - Amendment to the Notification No. 63/1994-Customs (N.T) dated 21st November, 1994, by notifying Dera Baba Nanak LCS

Cus - Seeks to amend notification No. 152/2009-Customs dated 31.12.2009 so as to grant tariff concession in respect of goods under tariff sub heading 4809 90 imported from Korea RP under the India-Korea Comprehensive Economic Partnership Agreement (CEPA).

IT - U/s 10(46) of the Income-tax Act, 1961 Central Government notifies ‘Prayagraj Mela Pradhikaran, Prayagraj’, an authority constituted by the State Government of Uttar Pradesh, in respect of the specified income arising to that authority

ADD - Seeks to prescribe provisional assessment for 'Saturated Fatty Alcohols' when originating in or exported from subject countries by M/s PT. Energi Sejahtera Mas (producer) Indonesia through M/s Sinarmas Cespa Pte Ltd (exporter/trader) Singapore and imported into India.

IT - Section 118 of the Income-tax Act, 1961 - Central Board of Direct Taxes directs that the Commissioner of Income-tax (e-Verification) shall be subordinate to the Principal Director General of Income-tax (Systems)

IT - U/s 120(1) and (2) of the Income-Tax Act, 1961 - Central Board of Direct Taxes directs that the Principal Director General of Income-tax (Systems), Delhi, shall exercise the powers and perform the functions in respect of such territorial area or such persons or class of persons or such incomes or class of incomes or such cases or class of cases, in respect of which the Commissioner of Income-tax (e-Verification) has jurisdiction vested in him

IT - U/s 120(1) and (2) of the Income-Tax Act, 1961 - Jurisdiction of Income tax Authorities

IT - U/s 35(1) (ii) of IT Act 1961 Central Government approved M/s Indian Institute of Science Education and Research, Bhopal

CGST - Central Government notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi

Cus (NT) - Appointment of Common Adjudicating Authority by DGRI

Cus (NT) - Appointment of Common Adjudicating Authority by DGRI

Cus (NT) - Appointment of Common Adjudicating Authority by DGRI

Cus (NT) - Seeks to amend Notification No. 6/2017-Customs (N.T./CAA/DRI) dated 31.07.2017

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Circulars/ Public Notices

DGFT - Online filing and processing of applications for export of Restricted items (Non-SCOMET) at DGFT HQ.

DGFT - Online facility for obtaining import license for 'Restricted' items from 18th March, 2019 (Para 2.50 of Handbook of Procedures, 2015-2020)

DGFT - New Online facility for obtaining import license for 'Restricted' items from 18th March, 2019 (Para 2.50 of Handbook of Procedure, 2015-2020)

VAT - Delhi - Matter of 2A & 2B mismatch, raising mismatch amount from ₹ 5000 to ₹ 10000

DGFT - Consideration of applications for grant of authorization for import of gold dore

SEBI - SEBI (Delisting of Equity Shares) Regulations, 2015 – “Timelines for Counter Offer Process”

FEMA - Trade Credit Policy – Revised framework

SEBI - Modification of circular dated December 7, 2018 on ‘Disclosure of significant beneficial ownership in the shareholding pattern’

GST - Appointment of common authority for the purpose of exercise of powers under sections 73,74, 75 and 76 of the CGST Act, 2017

SEBI - Review of Investment by Foreign Portfolio Investors (FPI) in Debt Securities

Customs - Scheme for Rebate of State and Central Taxes and Levies on export of garments and made-ups (RoSCTL)

DGFT - Discontinuation of physical copy of Advanced/EPCG Authorisation — Procurement from SEZs

DGFT - Onetime condonation under the EPCG Scheme — Extension till 30.09.2019

Companies Law - Clarification on filing of e-form RD-1 -Conversion of public company into private company and change in a Financial Year

SEBI - Filing of Advertisements under SEBI (Mutual Funds) Regulations, 1996

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Jiva Seva is Shiva Seva:
Service to humanity is Service to God

May I be born again and again, and suffer thousands of miseries so that I may worship the only God that exists, the only God I believe in, the sum total of all souls—and above all, my God the wicked, my God the miserable, my God the poor of all races, of all species, is the special object of my worship.

- Swami Vivekananda, CW, 5:137
 
 
 

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