2018-TIOL-GST-178 Dated: Saturday, May 19, 2018

TOP NEWS

GSTR-3B - Govt extends deadline till May 22 for filing returns for April

GST E-way Bill - Assam & Rajasthan set to adopt mechanism

JEST GST by Vijay Kumar

Malaysia to abolish GST

UTGST RULES NOTIFICATIONS

09/2018

E-way bill required for supplies within Union Territories w.e.f 25.05.2018

08/2018

E-way bill required for supplies within Union Territories w.e.f 25.05.2018

07/2018

E-way bill required for supplies within Union Territories w.e.f 25.05.2018

CGST RULES NOTIFICATION

23/2018

Seeks to extend the due date for filing of FORM GSTR-3B for the month of April, 2018.

CASE LAWS (AAR CASES)

2018-TIOL-34-AAR-GST

Ahmednagar District Goat Rearing And Processing Co-Operative Federation Ltd

GST - Whole Animal Carcass (of Sheep/Goat) in its natural shape in frozen state in different weight and size packed in LDPE bags without mentioning the weight and one or two such LDPE bags further packed in HDPE bags being supplied to Army against tender qualifies as product put up in "unit container" - same is covered by the Schedule II, Entry 4 of the Notification 1/2017-IT(R) @12% during the period 01.07.2017 to 14.11.2017 and under the Schedule I, Entry 1 of the Notification 1/2017-IT(R) @5% from 15.11.2017 onwards: AAR

2018-TIOL-33-AAR-GST

Maharashtra State Power Generation Company Ltd

GST - GST is applicable on Liquidated damages levied in case of delay on the part of the contractor to provide materials services (in respect of Operation and Maintenance activities) and construction of new power plants or renovation of old plants - Same is classifiable under HSN Code 9997 (Other services) and chargeable @9% in terms of Sl. No. 35 of Notification 11/2017-CGST(R) - Time of supply would be when the delay in successful completion of trial operation is established on the part of the contractor and decision to impose liquidated damages is taken - as to the question as to whether GST will be applicable to the liquidated damages imposed for entire period of delay or to the period falling after GST roll-out, section 13(1) of the CGST Act, 2017 provides that the liability to pay tax on services shall arise at the time of supply - since no precise facts are available, section 14 of the CGST Act, 2017 would have to be referred to - as to whether the contractor/vendor will be able to utilize the amount of Liquidated damages imposed over him as ITC, the question is left unanswered as the proper person to raise this question is the contractor/vendor and not the appellant: AAR

SGST NOTIFICAITONS

ASSAM RULES NOTIFICATIONS

07/2018

07-05-2018

04/2018

27-03-2018

No18_FTX113-2017-72

19-01-2018

ASSAM - CIRCULAR

Cir 07/2018

27-03-2018

Cir 06/2018