FLASH NEWS
Activities undertaken do not entirely conform to the definition of 'charitable activity' but maybe as 'adventure' and, therefore, a 'business' - services taxable: AAR
TOP NEWS
Titli-effect - Govt extends GST due dates for filing returns
CGST RULES NOTIFICATIONS
66/2018
Seeks to extend the due date for filing of FORM GSTR – 7 for the months of October, 2018 to December, 2018
65/2018
Seeks to extend the due date for filing of FORM GSTR - 4 for the quarter July to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
64/2018
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover up to Rs 1.5 crores for the quarter from July, 2018 to September, 2018 for taxpayers in Srikakulam district of Andhra Pradesh.
63/2018
Seeks to extend the due date for filing of FORM GSTR - 1 for taxpayers having aggregate turnover above Rs 1.5 crores for taxpayers in Srikakulam district in Andhra Pradesh and 11 districts of Tamil Nadu.
62/2018
Seeks to extend the last date for filing of FORM GSTR-3B for taxpayers in Srikakulam district of Andhra Pradesh and 11 districts of Tamil Nadu.
GST AAR CASES
2018-TIOL-282-AAR-GST
Skipper Ltd
GST - Applicant executes an indivisible composite contract for construction, erection and commissioning of an immovable property namely the Tower Package, execution of which involves bundled supply of both goods and services - Applicant is, therefore, required to be treated as supplier of Works Contract service as defined in s.2(119) of the CGST Act, the value of which includes inter alia consideration paid for transportation and in-transit insurance, being merely parts of the bundled services and, therefore, should be treated as components of the value of the Works Contract and not as separate and independent supplies - GST is to be paid on the entire value of the Works Contract including the supply of materials, transportation, in-transit insurance, erection, commissioning etc. - exemption under sr. no. 18 of notification 12/2017-CTR is not available in the present context: AAR
- Application disposed of: AAR
2018-TIOL-281-AAR-GST
Association Of Inner Wheel Clubs In India
GST - Applicant seeks a ruling as to whether the activities that are undertaken by them can be termed as “business” and “supply of services”.
Held: Applicant is affiliated to International Inner Wheel and is involved in social welfare work - club accumulates funds through subscriptions, sponsorship fees, sale of souenirs etc. - subscription/membership fees collected are utilised entirely for funding charitable work - Inner Wheel clubs have specific objectives and members are granted various facilities and/or benefits enabling them to attend conventions/meetings for the furtherance of the objectives of the organisation against subscriptions or fees, renewable annually - such benefits are not available to non-members - term “business” under GST Act, in terms of s.2(17), sub-clause (e) mentions “provision by a club, association, society, or any other body (for a subscription or any other consideration) of the facilities or benefits to its members” and, therefore, it is clear that the applicant is doing “business” as defined under the Act - subscription/membership fee is to be considered as a consideration for the supply of such services which are classifiable under SAC Heading 99959 under the category “Services furnished by other membership organisation” - Activities undertaken by the applicant do not conform entirely to the definition of “charitable activity” given in clause 2(r) of Notification 12/2017-CTR -activity may be treated as “adventure” and, therefore, a “business” under s.2(17)(a) of the CGST Act - SC decision in Sai Publication Fund not applicable to the facts of the present case - Applicant's activities involve supply of services classifiable under SAC heading 99959 against consideration received in the form of subscription and membership fees - services of providing space for advertisements, raising sponsorship etc. are business transactions within the meaning of s.2(17)(b) of CGST Act and are classifiable under SAC 99836 as Advertising services - sale of souvenirs is to be considered as supply of goods - nature of supply for miscellaneous income as recorded in the financial accounts is to be determined by the nature of the supply: AAR
- Application disposed of: AAR
ARTICLES
GST - Agenda for New RS - Decision-making apparatus warrants immediate overhauling!
Penal Interest - Punitive Tax
