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NEWS FLASH
GST Council recommends NIL rate for indigenous hand-made musical instruments + Rate on computer monitors upto 20
About 100 killed in massive quake in Mexico
GST rate reduced from 18% to 12% on construction services provided to Govt or other authorities
GST Council decides Place of supply for satellite launch services to be outside India; to be zero-rated; If it is India, to be taxable
GST Council's recommendations - from 12% to 5% tax on Corduroy fabrics + from 12% to 5% on Saree fall + from 18% to 12% on idli batters + from 12% to 5% on textile caps + from 3% to 0.25% on rough industrial diamonds + from 28% to 12% on rubber bands + NIL rate from 28% on idols made of clay
ARTICLE Section 17(4) of CGST Act - an analysis CASE LAWS
2017-TIOL-14-HC-DEL-GST
A & M Design & Print Production Vs UoI
GST - Petitioner states that its attempt to make payment of the Integrated tax partially from the CGST credit and partially from the SGST credit was frustrated when the Electronic Credit Ledger available at the Portal www.gst.gov.in showed a pop-up error message which stated: " Offset the CGST Credit completely before cross utilization [of] SGST Credit against IGST tax liability" "Petitioner submitting that the system cannot be programmed so as to deny the utilization of CGST and SGST credit in a manner not envisaged either under Section 49 (5) of the Act or the Rules made under Section 49 (4) of the Act - Counsel appearing for GNCTD, states that some time may be granted for obtaining instructions. Held: Matter to be listed on 26 September 2017: High Court [para 4, 5]
2017-TIOL-13-HC-DEL-GST
Hind Energy And Coal Benefication (India) Ltd Vs UoI
GST - Issues raised in this petition, which involves a challenge to the validity of the Goods and Services Tax (Compensation to States) Act, 2017 are more or less similar to those raised in W.P. (C) No. 7459/2017 (Mohit Minerals Pvt. Ltd. v. Union of India) = 2017-TIOL-1678-HC-DEL-MISC - Petitioner submits that they have already paid the Clean Energy Cess under Chapter VII of the Finance Act, 2010 ('FA 2010') on the coal lying in stock on 30th June, 2017 on which the cess already paid is to an extent of Rs. 11.41 crore - In that view of the matter, with regards to the additional levy in terms of the impugned legislation on the aforementioned stock of coal on which the Petitioner has already paid the Clean Energy Cess, the Petitioner should not be required to make any further payment during the pendency of the present petition - However, as far as the stocks of coal on which no Clean Energy Cess was paid, any payment made in terms of the impugned legislation would be subject to the result of this petition - On the same lines, it is directed that the Petitioner will continue to pay the taxes as and when they fall due after availing and utilizing the credit for the cess already paid - This will, however, be subject to the final orders passed by this Court - As regards non-filing of returns by the Petitioner on the due dates, till such time an appropriate method/system is evolved by the Respondent which would facilitate utilization of the credit and provide for it in the returns filed electronically, the Respondents will not take any coercive steps against the Petitioner for the failure to file such electronic returns on time - Matter listed on 25 September 2017: High Court [para 11, 12]
2017-TIOL-12-HC-DEL-GST
Mohit Minerals Pvt Ltd Vs UoI
GST - Petitioner submitting that despite the order dated 25th August 2017 = 2017-TIOL-1678-HC-DEL-MISC of this Court, they have not been able to take credit of the Clean Energy cess already paid (in the sum of around Rs. 7.86 crores on the stocks of coal as on 30th June, 2017) since the forms developed by the Respondents have no column for utilising such credit for making payment of tax; that directions are accordingly sought in this application, to the Respondents to amend the Form Tran-I and simultaneously GSTR -3B and GSTR-1, GSTR-2 and GSTR-3 where utility of Cess is to be shown and/ or carried forward as cess or any other appropriate directions to the Respondents so that the Applicant/Petitioner could use the credit of cess already paid on the stock held on 30th June 2017 in terms of the order dated 25th August 2017 of this Court - Counsel for Respondent Revenue producing a copy of the letter dated 7th September 2017 addressed to him by the Under Secretary in the Central Board of excise and Customs (CBEC) wherein after referring to the earlier order dated 25 August 2017 it is mentioned that after receipt of application, collection of details and due verification department will evolve appropriate method so as to allow the petitioner to avail the credit in light of the order of the High Court either on IT platform or manually - in this view of the matter, till such time an appropriate method/system is evolved by the Respondent which would facilitate utilization of the credit and provide for it in the returns filed electronically, the Respondents will not take any coercive steps against the Petitioner for the failure to file such electronic returns on time - Matter listed on 25 September 2017: High Court [para 7, 8]
GST
Decisions of the GST Council on Services taken in the 21st GST Council Meeting held on 9 Sept 2017
List of goods where changes in GST rates have been recommended by the GST Council
Increase in Compensation Cess rates of motor vehicles |
