CGST ORDER

REMOVAL OF DIFFICULTIES ORDER

ROD-02/2019

Seeks to amend Removal of Difficulties Order no 4/2018-CT to extend the due date for furnishing of FORM GSTR – 8 for the months of October, 2018 to December, 2018 till 07.02.2019

ROD-01/2019

Seeks to supersede Removal of Difficulties Order No. 1/2017 - Central Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019

UGST ORDER

REMOVAL OF DIFFICULTIES ORDER

ROD-01/2018

Seeks to supersede Removal of Difficulties Order No. 1/2017 - Union Territory Tax dated 13.10.2017 in view of the amendment to Section 10 of the CGST Act, 2017 (regarding allowing registered persons opting for Composition Scheme to supply services up to a limit) coming into force w.e.f. 01.02.2019.

 

GST CORRIGENDUM

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CORRIGENDUM

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CORRIGENDUM

igst_rate_27_corrigendum

CORRIGENDUM

cgst_rate_26_corrigendum

CORRIGENDUM

CGST RULES NOTIFICATION

cgst_rule_07

Seeks to extend the due date for furnishing of FORM GSTR - 7 for the months of October, 2018 to December, 2018 till 28.02.2019.

CIRCULARS

IGST CIRCULAR

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Rescinding of Circulars issued earlier under the IGST Act, 2017 to be effective from 01.02.2019

CGST CIRCULAR

88/2019

Seeks to make amendments in the earlier issued circulars in wake of amendments in the CGST Act, 2017 (which shall come into force w.e.f. 01.02.2019).

GST CASES

2019-TIOL-36-AAR-GST

Tuticorin Lime And Chemical Industries

GST - Industrial Grade Quick lime having 86% of calcium oxide content and Industrial grade slacked lime having 86% of Calcium Hydroxide content proposed to be supplied by applicant is classifiable under CTH 2825 9090 and CTH 2825 9040 respectively and attract GST @18% as per sl. No. 38 of Schedule III of Notification 1/2017-CTR: AAR

- Application Dispose of: AAR

2019-TIOL-35-AAR-GST

Dr Amin Controllers Pvt Ltd

GST - Applicant has entered into contracts with Tamil Nadu Water Supply & Drainage Board and Chennai Metro Water Supply and Sewage Board for conducting Third Party inspection for procurements of equipment supplied by L&T, seeks ruling on taxability.

Held: Applicant is supplying ‘Pure Services' of Inspection to TWAD and CMWSSB which is a ‘governmental authority' and which service is related to Water Supply and Sewerage covered under Twelfth Schedule of Article 243W of the Constitution of India - such services are exempted in terms of sr. no. 3 of Notification 12/2017-CTR: AAR

GST - Issue regarding raising of credit notes is of procedural nature and, therefore, not answered: AAR

- Application disposed of: AAR

2019-TIOL-34-AAR-GST

Senthilkumar Thilagavathy

GST - Non-woven carry bags/shopping bags supplied by applicant are classifiable under CTH 4202 2210 and Cotton Carry bags are classifiable under CTH 4202 2220 - up to 14.11.2017, they were chargeable to GST @18% in terms of sl. No. 126, 127 of Schedule III to notification 1/2017-CTR - However, from 15.11.2017, Cotton carry Bags are taxed @12% GST, sl. No. 89 of Schedule II of said notification whereas Non-woven carry bags continue to attract 18%, sl. No. 124 of Schedule III to notification 1/2017-CTR and corresponding State notification: AAR

- Application disposed of: AAR

2019-TIOL-33-AAR-GST

Sadesa Commercial Offshore De Macau Ltd

GST - Goods are not to be subjected to IGST when bonded and the payment of Integrated tax is to be effected when the goods are removed for home consumption from bonded warehouse under the provisions of the Customs Act, 1962 - Board Circular 3/1/2018-IGST dated 25 May 2018 relied upon: AAR

GST - In the event the applicant is exclusively conducting the activity of exporting goods to Free Trade & Warehousing Zones and which are subsequently sold to Indian customers who clear the same on payment of appropriate Customs duties, they are not liable to registration u/s 23(1) of the CGST Act: AAR

- Application disposed of: AAR

2019-TIOL-32-AAR-GST

Savani Screens

GST - Non-woven carry bags supplied by applicant are classifiable under CTH 4202 2210 and Cotton Carry bags are classifiable under CTH 4202 2220 - up to 14.11.2017, they were chargeable to GST @18% in terms of sl. No. 126, 127 of Schedule III to notification 1/2017-CTR - However, from 15.11.2017, Cotton carry Bags are taxed @12% GST, sl. No. 89 of Schedule II of said notification whereas Non-woven carry bags continue to attract 18%, sl. No. 124 of Schedule III to notification 1/2017-CTR and corresponding State notification: AAR

- Application disposed of: AAR

2019-TIOL-31-AAR-GST

Tamil Nadu Water Investment Company Ltd

GST - Goods are not to be subjected to IGST when bonded and the payment of Integrated tax is to be effected when the goods are removed for home consumption from bonded warehouse under the provisions of the Customs Act, 1962 - Board Circular 3/1/2018-IGST dated 25 May 2018 relied upon: AAR

- Application disposed of: AAR

2019-TIOL-30-AAR-GST

Bank Of Nova Scotia

GST - Project Management Consultancy (PMC) services contract entered by applicant with Chennai Metro Water Supply and Sewerage Board (a governmental authority) for construction, management and supervision including off-site inspection for the proposed design, build, commission of 45MLD capacity Tertiary Treatment Reverse Osmosis Plant and for consultancy services for preparation of detailed project report for providing smart water supply and sewerage services under Smart City Mission are Pure services and exempted from CGST under sl. No. 3 of notification 12/2017-CTR: AAR

- Application disposed of: AAR

GST - Applicant is a manufacturer of Rice polisher made out of flexible and elastic rubber and seeks a ruling on the classification of the said goods - Application filed on 21.11.2018.

Held: It is observed that proceedings against the applicant u/s 71 of the GST Act had been initiated on 31.07.2018 - as the proceedings on the same question on which the applicant was seeking a ruling was pending against the applicant on the date of hearing, in view of section 98(2) of the CGST Act, Authority cannot admit the application - application rejected: AAR

- Application rejected: AAR

GST - Air Dryer complete with final filter used in braking system of locomotive is rightly classified by the supplier under HSN Code 8421 and attracts @18% GST - merely due to the fact that the goods in question are being supplied to the Indian Railways, it cannot be classified under HSN 8607 @5% GST as Parts of Railway or tramway locomotives or rolling-stock: AAR

- Application disposed of: AAR

GST - Members of AAR have different views as regards classification and leviability of GST on supply of 'Rejected Wheat seed' and 'Rejected Paddy seed', under Chapter 12 as seeds @5% GST or under Chapter 10 as Cereals @ Nil GST, therefore, reference made to the Appellate Authority for hearing and decision on the issue u/s 98(5) of the CGST Act: AAR

- Application disposed of: AAR

GST - Eucalyptus/Poplar Woods waste in logs having length of 30 cm to 200 cm and girth of approximately 10 cm to 60 cm do not fall under HSN 4401 as is claimed by the applicant and, therefore, are not chargeable to GST @ 5% - applicant has failed to correctly frame the question - length and girth are not the criteria for the classification of wood under chapter 44 or specifically 4401: AAR

- Application disposed of: AAR

2019-TIOL-25-AAR-GST

GST - Hotel is used as a residential accommodation by the MD/GM which implies that the same is used for their personal consumption - providing residential accommodation in a hotel is not in furtherance of the applicant's business - since the accommodation is being used for their personal comfort, in view of the provisions of s.17(5)(g) of the CGST Act, applicant is not eligible to claim the ITC for the same: AAR

GST - Insofar as the question whether the invoice for quality claim raised by the applicant on POSCO Daewoo Corporation located in Korea will be treated as 'export of service', in view of the fact that the applicant has not divulged the entire details on this aspect, AAR refrains from answering this question: AAR

GST - Recovery of Parents Health Insurance expenses from employee in respect of the insurance provided by the applicant - since applicant is not rendering any service of health insurance to their employees, there is no supply of service u/s 7 of the CGST Act, 2017 - therefore, there is no need to answer the question posed viz. what would be time of supply and value of supply - Applicant cannot claim ITC of GST charged by the Insurance company to this extent: AAR

- Application disposed of: AAR

GST - EPC contract for electrical cable supply and laying work can be classified as contract for building, construction, fabrication, completion, erection, installation, fitting out, improvement etc. of immovable property since transfer of property in goods is involved in the execution of such contract - such contract is nothing but a composite supply of Works Contract as per GST law and notification 11/2017-CTR is applicable but the rate of GST is 18% since not being original works: AAR

- Application disposed of: AAR