2018-TIOL-GST-148 Dated: Thursday, January 11, 2018

FAQ clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, home stays, printing, legal services etc now reiterated under Board Circular

ARTICLES

GST - Is mod se jaate hain syndrome continues

Section 92CE of Income Tax Act, 1961 needs amendment

GST - Advances received - Issuance of Receipt voucher be dispensed

Samples manufactured in R&D should be exempted from GST

Applicability of POEM should be deferred

Swachh Bharat Abhiyaan - Garbage Compactors treated as luxury goods under GST - An irony

Reversal of ITC credit u/r 42 of CGST Rules 2017 - formula needs correction

Place of Supply outside India - no gap in Law

CASE LAWS

2018-TIOL-11-SC-VAT

CTT Vs Arise India Ltd

Whether the provisions of Section 9(2)(g) of the DVAT come in direct conflict with the ambit of Article 14 of the Constituion as it fails to make a distinction between a selling and a purchasing dealers - YES: SC - Revenue's petition dismissed : SUPREME COURT OF INDIA

2018-TIOL-02-HC-MP-GST

Nirmal Constructions Vs State of Madhya Pradesh

GST – Challenge by the petitioner is to a communication by the State Government, informing its decision dated 05.08.2017 that for future contracts offers should be invited by excludng the amount of GST, and thereby cancelling the tender in which the petitioner participated.

Held: Letter of acceptance of the contract has not been communicated to the petitioner, therefore, it is not a case of concluded contract - In the absence of concluded contract, the petitioner cannot claim right to seek grant of contract only on the basis of the offer submitted by the petitioner at one stage – Consequent upon introduction of GST, tax regime has undergone change, therefore, State Government's decision not to act upon the tenders invited with effect from 1.7.2017 to 5.8.2017 cannot be said to be illegal or arbitrary – no merit in the petition, hence dismissed: High Court [para 2, 3] - Petition dismissed: MADHYA PRADESH HIGH COURT

2018-TIOL-01-HC-KERALA-GST

Shankar Mohan Vs Intelligence Inspector

GST - Section 129 of the CGST Act & Kerala State GST - Petitioner seeks release of detained goods. Held: Identical matter disposed of by Division Bench directing expeditious completion of adjudication and permitting release of the goods pending adjudication in terms of rule 140(1) of Kerala GST Rules, 2017 - Adjudication to be completed within one week and if petitioner complies with rule 140(1) supra, goods detained shall be released forthwith: High Court [para 2] - Petition disposed of: KERALA HIGH COURT