☛ GST: Relief for tax payment made, as CGST and SGST instead of IGST, for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018

☛ GST: Failure to mention Place of Supply in the tax Invoice, in compliance of rule 46(n) of the CGST Rules, 2017, in case of inter- State supply, may attract penalty u/s 122 and 125

☛ GST: Failure to mention details of inter-State supplies made to unregistered persons in FORM GSTR-3B and FORM GSTR-1 may attract penalty u/s 125

☛ GST: Input tax credit (ITC) - The warehouse being constructed is immovable property. The input tax credit is, therefore, not admissible on the inward supplies for construction of the said warehouse, as the credit of such tax is blocked under section 17(5)(d) of the GST Act.

☛ GST: Supply of goods after printing the Syllabus decided by the SCERT - supply of goods is involved i.e. 'supply of specified printed educational books', which is the principal supply and accordingly we come to the considered conclusion that the said supply merits being treated as "printed books"

☛ GST: Classification of goods - Sprayers made of Plastics - Sprayers are correctly classifiable under the HSN Code 84244100 - rate of tax is 18%

☛ GST: Classification of goods - Broom Stick made of plastics - the correct classification of the Plastic Broom-Stick is under heading 96032900 and classifiable as “Others” - taxable @5%

☛ GST: Place of supply - sourcing (on a worldwide basis)) of goods from India - export or not - Appellate authority dismissed the appeal Challenging the decision of the Advance ruling decision -

☛ GST: Levy of GST - actionable claims or not - Even if it is admitted that there is a provisioning of service by the appellant to the end-customers, there cannot be any such service or actionable claim against the payback points not redeemed by them against anyone.

☛ GST: Classification - the item cannot be called as part of “waste to energy plants/devices” in generalized manner, as it would depend upon in its actual use - this item supplied by the applicant is pollution control device classifiable under chapter heading 8421

More Highlights

☛ Interim Union Budget 2019 Summary

☛ Time limit to claim Input Tax Credit on invoices pertaining to F.Y.2017-18

☛ RECENT CIRCULARS/PUBLIC NOTICE ISSUED BY ‘CESTAT’

☛ GIST OF RECENT PRONOUNCEMENTS ON GST (PART-XX)

☛ NO PROFITEERING WHEN BASE PRICE IS CONSTANT & SELLING PRICE REDUCED

☛ Initial Depreciation Allowance u.s. 32.1.iia – is in nature of incentive- liberal and purpose seeking interpretation is required to achieve purpose in totality

☛ RECENT ADVANCE RULINGS IN GST (PART-13)

☛ RECENT AMENDMENTS IN GST LAWS

☛ CLASSIFICATION OF ‘GUDAKHU’ UNDER GST

☛ GST Input Tax Credit on construction services in case the expenditure is not capitalized

More Articles

☛ Cus (NT) - Amendment in notification No. 95/2018-Cus (N.T.) dated 06.12.2018 relating to AIRs of Duty Drawback

☛ Cus - Seeks to insert tariff item 9806 00 00 in chapter 98 of the First schedule to Customs tariff act, 1975 to impose basic customs duty of 200% on all goods originating in or exported from Pakistan.

☛ Cus (NT) - Exchange Rates Notification No.11/2019-Custom(NT) dated 15.02.2019

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

☛ PMLA - Prevention of Money-laundering (Maintenance of Records) Amendment Rules, 2019

☛ ADD - Seeks to rescind notification No. 11/2013- Customs (ADD), dated the 16th May, 2013

☛ ADD - Seeks to amend notification No. 35/2018-Customs(ADD) dated 9th July, 2018 to amend the name of exporters at S. Nos. 1 and 2 of the duty table

☛ ADD - Seeks to amend notification No. 52/2017- Customs (ADD) dated 24.10.2017

☛ ADD - Seeks to amend notification No. 61/2015-Customs (ADD) dated 11.12.2015

☛ IBC - Insolvency and Bankruptcy Board of India (Medical Facility to Chairperson and Whole-time Members) Scheme, 2019

☛ Co. Law - Companies (Significant Beneficial Owners) Amendment Rules, 2019

☛ CGST - Seeks to extend the due date for furnishing of FORM GSTR – 7 for the month of January, 2019 till 28.02.2019

☛ Cus (NT) - Exchange Rates Notification No.09/2019-Custom(NT) dated 07.02.2019

☛ ADD - Seeks to impose definitive anti-dumping duty on imports of "Non-Plasticized Industrial Grade Nitrocellulose Damped in Isopropyl Alcohol having Nitrogen content in the range of 10.7% to 12.2%" originating in or exported from Brazil, Indonesia and Thailand

☛ Cus - Seeks to further amend Notification No. 08/2016- customs dated the 5th February 2016 to allow temporary importation of aircrafts, for the purposes of participation in Aero Show organised by the Central Government, without furnishing a bank guarantee or cash deposit

More Notifications

☛ GST - Clarification regarding tax payment made for supply of warehoused goods while being deposited in a customs bonded warehouse for the period July, 2017 to March, 2018

☛ GST - Compliance of rule 46(n) of the CGST Rules, 2017 while issuing invoices in case of inter- State supply

☛ GST - Mentioning details of inter-State supplies made to unregistered persons in Table 3.2 of FORM GSTR-3B and Table 7B of FORM GSTR-1

☛ SEBI - Advisory Committee at Market Infrastructure Institutions (MIIs)

☛ Indian Laws - ICAI's announcement regarding clarification on Applicability of Rotation principles on a company as per Section 139 of the Companies Act, 2013

☛ FEMA - Investment by Foreign Portfolio Investors (FPI) in Debt

☛ DGFT - Discontinuation of physical copy of Advance /EPCG Authorisations issued from 01.03.2019 onwards, for EDI ports

☛ DGFT - Amendment in Standard Input - Output Norms (SION) at S. No. E-92 for export product "Groundnut Kernels"

☛ SEBI - Framework for utilization of Financial Security Deposit (FSD) available with Clearing Corporations and WDRA

☛ DGFT - Online Module for Filing & Tracking Quality Complaints/Trade Disputes relating to International Trade

☛ SEBI - Physical settlement of stock derivatives

☛ Income Tax - CORRIGENDUM TO CIRCULAR NO.1 OF 2019 DATED 01.01.2019

☛ DGFT - Uploading of Adjudication & Appellate Orders on the DGFT website

☛ SEBI - Format for annual secretarial audit report and annual secretarial compliance report for listed entities and their material subsidiaries

☛ FEMA - External Commercial Borrowings (ECB) Policy – ECB facility for Resolution Applicants under Corporate Insolvency Resolution Process

More Circulars

☛ Auction for Sale (Re-issue) of Government Stocks

☛ Finance Commission meets Representatives of ULBs of Telangana

☛ Finance Commission meets Representative of PRIs of Telangana

☛ India to use AI for good governance – Suresh Prabhu

☛ High level NITI delegation visits Riyadh

☛ Insolvency and Bankruptcy Board of India (IBBI) organizes the First of its kind two day Workshop on “Committee of Creditors: An Institution of Public Faith” for the benefit of Financial Creditors in Mumbai

☛ Suresh Prabhu Chairs Board of Trade Meeting

☛ GeM and GS1 India Sign MoU to Empower Buyers to Make Informed Choice

☛ RBI announces draft directions on facilities for hedging foreign exchange risk by Residents and Non-residents (Amended)

☛ RBI releases Draft Directions on Financial Benchmark Administrators

☛ INDIA’S FOREIGN TRADE: January 2019

☛ Change in Tariff Value of Crude Palm Oil, RBD Palm Oil, Others – Palm Oil, Crude Palmolein, RBD Palmolein, Others – Palmolein, Crude Soyabean Oil, Brass Scrap (All Grades), Poppy Seeds, Areca Nuts, Gold and Silver Notified

☛ India signs Legal Agreements with the World Bank for First Programmatic Water Supply and Sewerage Service Delivery Reform Development Policy Loan for Shimla, Himachal Pradesh

☛ India - U.S. Commercial dialogue and CEO forum held in New Delhi

☛ Finance Commission meets Department of School Education and Literacy, Ministry of Human Resource Development

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