GST NEWS
GST Revenue collections again surpass Rs 1 lakh crore mark; 76 lakh GSTR 3B filed
GST CASE LAW
AAR CASES
2019-TIOL-102-AAR-GST
Kerala Forest Development Corporation Ltd
GST - The applicant is a corporation established with the objective of preserving the culture and beauty of forests and development of eco-tourism in the State of Kerala - It conducts eco-tourism activities in the State of Kerala - The applicant approached the AAR, seeking to know the tax liability under GST for the tour packages, which are provided to guests by way of separate services such as accomodation, serving food & beverages, service of authorized guides, trekking accessories, etc., against separate invoices.
Held - The tax liability under GST for the tour packages which are provided to guests by way of separate services such as accomodation, serving food & beverages, service of authorized guides, trekking accessories, etc against separate invoices - Where a supply involves supply of both goods & services & the value of both are shown separately, then the goods and services would attract tax rates as applicable to such goods & services separately: AAR
Application disposed of: AAR
2019-TIOL-101-AAR-GST
Herbal Isolates Pvt Ltd
GST - The applicant purchases fresh green pepper in raw form - It then sells the same in its original form or processed form - It approached the AAR seeking to know whether fresh raw green pepper of genus Piper Nigrum is a vegetable classifiable under Heading 0709 99 10 of Chapter 7 of the Customs Tariff Act 1975 - If such question is answered in the negative, then will such fresh raw green pepper be classified as a spice under Heading 0904 of Chapter 9 of the Customs Tariff Act 1975 - Moreover, if both questions are answered in the negative, then under which heading would fresh raw green pepper be classifiable - The applicant also sought to know the GST rate applicable on sale & purchase of such pepper.
Held - The Green peppercorns plucked fresh from the vines merit classification under Chapter 7 of the Customs Tariff Act 1975 - Besides, the green pepper picked from the vine is subject to any process for retaining their natural green color and flavor - Hence it is classifiable under Heading 0904 11 90 of Chapter 9 of Customs Tariff Act 1975 - Moreover, the purchase or sale of green pepper picked from the vine is exempted under GST as per Entry at Sr No 43 of Notfn No 02/2017-CT(R) dated 28.06.2017: AAR
- Application disposed off: AAR
2019-TIOL-100-AAR-GST
Govind Traders
GST - The applicant is a unregistered dealer - It proposes to start wholesale business of Kannypukayila, which is purchased from farmers of tobacco leaves in and around Puliyampatti, Periyar district, Tamil Nadu - These leaves were then sun dried - The applicant approached the AAR seeking to know - 1) the HSN Code applicable to sun-cured Tobacco leaves; 2) the tax rate applicable on Kannypukaliya, between 5% (CGST + KGST) classifiable under Sr No 109 of Schedule I of Notfn No 1/2017-CT(R) dated 28.6.2017 or 28% classifiable under Sr No 13 of Schedule IV of the same; 3) Whether it is permissible to charge a lump sum price in the invoice without mentioning the quantum of GST; 4) Whether GST liability is to be determined on the lump sum price or after deduction of notional GST deemed to be included in lump sum price; & 5) what would be the penal consequences if GST @ 5% os paid but liability is ultimately confirmed @ 28%.
Held - The Sun-cured Tobacco leaves are classifiable under HSN Code 2401 - Tobacco leaves falling under Heading 2401 attract GST @ 5% (2.5% CGST + 2.5% SGST) as per Notfn No 01/2017-CT(R) dated 28.06.2017 - Moreover, as per Rule 46 of Kerala SGST Rules, tax invoice issued by a registered person must contain the particulars of tax charged in respect of taxable goods & services - Tax is to be collected on the taxable value of the supply of goods or services - The penal consequences for paying GST @ 5% if found payable @ 28%, are as per the provisions of law in force for the time being: AAR
- Application disposed of: AAR
2019-TIOL-99-AAR-GST
Estera Polymers
GST - The applicant manufactures and supplies Rubber-backed mats and mattings for laying on the floor - The same are also supplied on job work basis, for which the materials and moulds are supplied by the principal - It approached the AAR seeking to know whether activities such as mixing of rubber compound on materials supplied by the principal and returning the finished product to the principal will come under Sr No 26(i)(b) of Notfn No 11/2017-CT(R) and SRO No 370/2017.
Held - The activities in question constitute supply of job work services - Besides, the job work services applied on these goods are squarely covered under Sr No 26(i)(b) of Notfn No 11/2017-CT(R) and SRO No 370/2017: AAR
- Application disposed off: AAR
2019-TIOL-98-AAR-GST
Cocofibre Industries Pvt Ltd
GST - The applicant manufactured PVC tuft coir mats and mattings - It approached the AAR seeking to know whether or not PVC Tufted Coir mats and matting will attract GST @ 5% as Coir Mats and Matting corresponding to Entry in Schedule 1, Sr No 219-5702, 5703, 5705-Coir Mats, Matting, Floor covering and handloom durries with eligibility for refund of inverted tax rate on account of PVC Resin & Plasticizer DOP attracting GST @ 18% - It also sought to know whether or not PVC Tufted Coir Mats and Matting can be fitted into standard tax rate of 12% as carpets and other textile floor coverings - It also sought to know if PVC Tufted coir Mats and Matting are classifiable under Chapter Heading 5703 Carpets and other textile floor coverings, tufted, whether or not made up, sub heading 570390 - of other textile materials - as tariff item 57039020 Carpets and floor coverings of Coir or as Tariff item 57039090 Other.
Held - PVC Tufted Coir Mats and Matting cannot be fitted into low band tax rate of 5% - If any, PVC or rubber or any other material is stuffed on the textile of Coir, which is used as floor mats or mattings, will come under the Customs Tariff Head 5703 90 90 and will be taxable @ 12% as per Sr No 144 of Schedule II of Notfn No 01/2017-CT(R) dated 28.06.2017 - The question of whether or not PVC Tufted Coir Mats and Matting can be fitted into standard tax rate of 12% as carpets and other textile floor coverings is answered in the affirmative - Moreover, PVC Tufted Coir Mats and Matting are classifiable under Customs Tariff Heading 5703 90 90: AAR
- Application disposed of: AAR
HIGH COURT CASE
2019-TIOL-707-HC-KAR-GST
Universal Builders Vs UoI
GST - The petitioner firm claimed to have been unable to upload the declaration in Form GST TRAN-1, due to technical glitches in the GST portal - Despite requests, the petitioner received no relief - Hence it filed the present writ, seeking that directions be issued to the Revenue to consider a physical copy of Form GST TRAN-1 filed by it - It also sought that credit be given to the electronic ledger in repect of CGST input credit and SGST input credit.
Held - As per the amended provisions of Rule 117 of the CGST Rules, 2017, the time period for uploading the Form GST TRAN-1 is extended up to 31.03.2019, if difficulty in filing such form is on account of technical difficulties - Thus, the petitioner is directed to approach the Nodal Officer is empowered to redress the petitioner's grievance relating to the technical glitches on GST Portal - The Nodal Officer shall expeditiously address the petitioner's grievances: HC
- Assessee's writ petition disposed of : KARNATAKA HIGH COURT
GST NOTIFICATIONS
ROD-04/2019
To remove difficulty in case of supply of services covered by clause (b) of paragraph 5 of Schedule II of the CGST Act, 2017
Corrigendum
Corrigendum to Notification No.2/2019 - Union Territory Tax, dated March 07, 2019
09/2019
Seeks to amend notification No. 02/2019- Central Tax (Rate) so as to provide for application of Composition rules to persons opting to pay tax under notification no. 2/2019- Central Tax (Rate).
08/2019
Seeks to amend notification No. 1/2017- Central Tax (Rate) so as to notify CGST rate of certain goods as recommended by Goods and Services Tax Council for real estate sector.
07/2019
Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.
06/2019
Seeks to notify certain class of persons by exercising powers conferred under section 148 of CGST Act, 2017.
05/2019
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to specify services to be taxed under Reverse Charge Mechanism (RCM) as recommended by Goods and Services Tax Council for real estate sector.
04/2019
Seeks to amend notification No. 12/2017- Central Tax (Rate) so as to exempt certain services as recommended by Goods and Services Tax Council for real estate sector.
03/2019
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by Goods and Services Tax Council for real estate sector.
