12 August 2024

Search Results for Tag : Goods

Judgments

When parties mutually agreed for jurisdiction of Delhi Courts and fact that, goods were supplied from Delhi, Delhi High Court has jurisdiction(30.08.2016)

Appellants-Defendants were appointed as Clearing and Forwarding Agents and Stockists of respondents-Plaintiffs and on account of appellants-defendants.....

Tags : Contract, Privity, Sale of goods, Jurisdiction

Mere filing of revision against order of appellate authority would not empower Respondent to deny release of goods in question(14.09.2016)

In instant case, Joint Commissioner confiscated goods, however, allowed Petitioner to redeem goods on payment of Redemption fine and imposed a penalty.....

Tags : Appellate order, Implementation, Goods, Release

Notifications & Circulars

Amendment in Notification number 157/1990-Customs, dated the 28th March, 1990(05.10.2016)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied th.....

Tags : Notification, Amendment, Goods, Export, Levy

Transferability of goods imported/procured by debiting duty in SFIS scrips(27.10.2016)

The undersigned is directed to say that transferability of goods imported/procured by debiting duty in SFIS scrips was considered by the Board in the .....

Tags : Goods, Import, Debit duty

Central Government hereby imposes anti-dumping duty on specified goods at the rate equal to the amount as specified(29.11.2016)

Whereas, in the ’’matter of "Axle for Trailers" (hereinafter referred to as the 'subject goods'), falling under tariff item 8716 90 10 of the First Sc.....

Tags : Duty, Goods, Levy

Transaction value has to be admitted as assessable value unless proved to be incorrect(07.04.2017)

Appellant imported various automobile parts under cover of Bill of Entry on declared value. Such goods were cleared from Customs after paying customs .....

Tags : Goods, Valuation, Confiscation, Penalty

Steps to enhance competitiveness of capital goods sector(26.07.2017)

A Scheme for enhancement of competitiveness in the Indian Capital Goods Sector is in operation since 2014. The Scheme has infrastructural components f.....

Tags : Competitiveness, Enhancement, Capital goods

Sale of goods and display of prices at duty free shops in Indian currency - amendment of circular 31/2016 - Customs dated 6th July 2016(18.12.2017)

1. Representations have been received regarding lack of clarity in use of INR credit cards/debit cards for making payments by passengers at duty free .....

Tags : Goods, Sale, Duty free shops

Roll out of e-Way Bill system for intra-State movement of goods in the Maharashtra, Manipur and Union Territories (without legislature)(24.05.2018)

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 1st April, 2018. As on 23rd May, .....

Tags : Roll out, E-Way Bill, Movement, Goods

Exemption of goods falling under First Schedule to Customs Tariff Act, 1975 when imported into India as donation for the relief and rehabilitation of the people affected by the floods in Kerala(21.08.2018)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied th.....

Tags : Exemption, Goods, Floods, Kerala

Refund of IGST on export of goods on payment of duty-Clarification in case of SB003 errors and extension of date in SB005 and other cases using officer Interface for rectification of errors-reg(18.07.2018)

1. It may be recalled that in circular 15/2018-Customs dated 06.6.2018, CBIC has provided for the resolution of SB003 error in certain cases through t.....

Tags : Goods, Export, Refund

Uniformity in the procedure for obtaining samples of goods at the Exchange accredited warehouses.(16.10.2018)

1. Majority of the agricultural commodities traded on exchange platform requires assaying. The number and size of the samples are determined by the na.....

Tags : Procedure, Uniformity, Samples, Goods

Activity of transporting of coal from pithead of mines to railway siding is classifiable under Transport of Goods by road services(30.10.2018)

The Appellants are engaged in providing taxable services under the category of "Goods Transport Agency Services" to Western Coal Field Ltd. during the.....

Tags : Goods, Transportation, Services, Category

Import and Sale of Sub-Standard Goods(07.01.2019)

Import of sub-standard goods and their sale have come to the notice of the Government in Indian market. Appropriate action under the Customs Act, 1962.....

Tags : Import, Sale, Sub-Standard Goods

Imposition of anti-dumping duty on the subject goods(14.03.2019)

Whereas, in the matter of import of 'Saturated Fatty Alcohols' (hereinafter referred to as the subject goods), falling under tariff items 2905 17, 290.....

Tags : Anti-dumping duty, Imposition, Goods

A thing is a part of the other, if other cannot function without it(26.03.2019)

In facts of present case, the Respondent is engaged in the business of trading of spare parts of mining machinery, steel wire ropes, standard wires, w.....

Tags : Goods, Classification, Rate of tax, Levy

As the subject-goods comes under a particular chapter-heading, there is no necessity to import “common parlance” test(01.05.2020)

Present two appeals against the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) rendered on 16th July, 2008 require adjudicat.....

Tags : Duty, Levy, Goods, Classification

Petitioner cannot get any relief, when there is non-disclosure of godowns and non-payment of tax which ultimately demonstrated misconduct(24.02.2020)

The subject matter of challenge in the instant writ proceeding is in respect of a seizure order dated 10th May, 2018, issued by the Respondent no. 4, .....

Tags : Seized goods, Release, Entitlement

Government sets up Inter-Ministerial Committee to strengthen the Capital Goods Sector(11.11.2020)

The government has set up a 22-member inter-ministerial committee in strengthening the Capital Goods(CG) Sector through interventions that help the CG.....

Tags : Inter-Ministerial Committee, Strengthening of, Capital Goods

Union Cabinet approves Production Linked Incentive (PLI) Scheme for White Goods (Air Conditioners and LED Lights)(07.04.2021)

Taking another important step towards the vision of 'Atmanirbhar Bharat', the Union Cabinet, chaired by the Prime Minister, Shri Narendra Modi, approv.....

Tags : PLI Scheme, White Goods, Approval

Imposition of anti-dumping duty on specified goods at the specified rate(06.12.2021)

1. Whereas in the matter of 'Certain Flat Rolled Products of Aluminium' (hereinafter referred to as the subject goods) falling under chapter heading 7.....

Tags : Imposition, Anti-dumping duty, Specified goods

Any condition imposed on the import shall not apply to the import already originated from the port of shipping(24.02.2022)

The Appellant had imported a consignment of Sajji Khar at Mundra Port under warehousing Bill of entry. The FSSAI authority certified that, the Appella.....

Tags : Goods, Confiscation, Legality

Section 17 of BIS Act prohibit the import of goods without requisite BIS license(06.07.2022)

The Appellant is engaged in import of Cold Rolled Grain Oriented (CRGO) Electrical Steel Sheet/Coils. For import of CRGO, Steel Sheets/Coils, BIS cert.....

Tags : Confiscation, Goods, Legality

'Documents or book or things' can be retained for a maximum period of four and half years, within which period the notice has to be issued(12.12.2022)

The Petitioner in the present case seeks return of his laptop, computer, documents and other things which were seized by the Respondents / Directorate.....

Tags : Goods, Release, Entitlement

Exemption provisions are to be read as they are and to be construed literally and should be given a literal meaning(09.01.2023)

The manufacturer – original revisionist has preferred the present appeal feeling aggrieved with the impugned judgment and order passed by the High Cou.....

Tags : Goods, Exemption, Entitlement

When customs authorities wanted to classify the goods differently, the burden of proof to showcase the same is on them(17.01.2023)

The Appellants imported certain units of the Concerned Goods and classified them under 'Tariff Item 8471 50 00' as per the prevalent self-assessment p.....

Tags : Import, Goods, Classification

Centre issues guidelines to Ensure Safety in Transportation of Dangerous Goods(06.03.2023)

The guidelines to set a new benchmark for the safe handling and transportation of hazardous materials across the country

The Bureau of Indian.....

Tags : Guidelines, Transportation, Dangerous Goods

Mere affixation of MRP does not make goods eligible for central excise duty exemption(21.03.2023)

The Respondent No.1, AR Polymers Pvt. Ltd. is a manufacturer engaged in the manufacture of footwear and the sale of the same to defense/paramilitary f.....

Tags : Goods, Duty exemption, Eligibility

News

Govt Extends Timelimit for Filing ITC-01 to 31st October(16.10.2017)

Central Government has notified extension of time limit for making declaration GST ITC-01 to avail Input Tax Credit till the 31st day of October 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Clarification on doubts related to scope of "Intermediary"(20.09.2021)

1. Representations have been received citing ambiguity caused in interpretation of the scope of "Intermediary services" in the GST Law. The matter has.....

Tags : Goods and Services Tax, Clarifications

Central Board of Direct Taxes signs three more Advance Pricing Agreements pertaining to the Engineering Goods and Shipping sectors(04.01.2017)

The Central Board of Direct Taxes (CBDT) has started the year 2017 by entering into three unilateral Advance Pricing Agreements (APAs) today. The thre.....

Tags : Agreement, Signing of, Engineering Goods and Shipping sectors

Govt Waives Late Fee for Delay in Furnishing GSTR-4(02.01.2018)

Central Government has waived the late fee payable u/s 47 of the CGST Act, by any registered person for failure to furnish the return in FORM GSTR-4 b.....

Tags : Goods and Service Tax

Government Extends Due Date for Filing GSTR for July by ISD to Oct 13(14.09.2017)

Central Government has extended the due date for filing of returns for the month of July by Input Service Distributor to October 13th.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Supreme Court: Lessee Should Collect GST on Sale Value of Mineral Purchased in E-Auction(11.10.2017)

Supreme Court has directed that buyer of the mineral purchased in the e-auction shall pay Goods and Services Tax (GST) on the sale value directly to t.....

Tags : Supreme Court, Goods and Services Tax (GST), One-Nation_One-Tax

Govt. Nod to Display Revised MRP Due to Reduction of Rates of GST up to 31st Dec, 2017(21.11.2017)

Government has allowed manufacturers, packers or importers of pre-packaged commodities to declare the revised retail sale price (MRP) in addition to t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Karnataka HC: Validity of Unloading of Goods May be Extended for 8 Hours(17.12.2020)

Karnataka High Court has held that the validity of Unloading of goods after expiry of E-way bill may be extended for 8 hours which reached destination.....

Tags : Karnataka High Court, Validity of Unloading of Goods

Madhya Pradesh High Court Denies Bail Application to Goods and Service Tax Evader Worth Rs 60 Crores(15.01.2020)

Madhya Pradesh High Court has denied the Bail application filed by Goods and Service Tax Evader in connection with the crime which was registered with.....

Tags : Madhya Pradesh High Court, Goods and Services Tax

GST: Registration Window for GST Composition Scheme Open Now(18.09.2017)

Government has opened option for GST Composition Scheme for the assessment year 2017-18 for small traders. The persons who want to avail the benefit o.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Finance Ministry: Leasing of Vehicles Purchased & Leased Prior to GST Rollout Would Attract GST(13.10.2017)

Finance Ministry has clarified that leasing of vehicles purchased and leased prior to 1st July, 2017 would attract GST at a rate equal to 65% of the a.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST E-Way Bill Rules Are Applicable From 1st February(02.01.2018)

Central Government has notified 1st February 2018 as due date for implementing E-Way Bill Rules under the Goods and Services Tax (GST) regime.

Tags : Goods and Service Tax

No GST on Terracotta Idols: CBEC(24.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that no GST is payable on on Terracotta idols.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

SC: Value of Returned Goods is to be Considered for Determining Value for Refund Under Excise Act(06.09.2022)

Supreme Court has held that the value of the returned goods is to be considered for the purpose of determining the value for refund under Section 173L.....

Tags : Supreme Court, Refund, Returned Goods

CESTAT Hyderabad: Service Tax Paid on GTA Services Available as Refund and Is Not Exempt(16.01.2020)

Customs, Excise, and Service Tax Appellate Tribunal Hyderabad has held that where the conditions for availing a refund of service tax on Goods Transpo.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Goods Transport Agency Services, Service Tax

GST: Chattisgarh Exempts E-Way Bill for Intra-State Supplies till 1st March(01.02.2018)

State Government of Chattisgarh has said that E-Way Bill will not required for intra-State supplies in the State till 1st march 2018.

Tags : Goods and Services Tax

Govt Extends Due Date for Filing Refund Application by Notified Agencies(30.03.2018)

Central Government has extended the due date for filing of the application for the refund under section 55 of the Central Goods and Services Tax (CGST.....

Tags : Goods and Services Tax

Govt Extends Deadline for Filing GST Returns(06.09.2017)

GIC (GST Implementation Committee) has decided to extend date of GSTR 1, GSTR 2 and GSTR 3 for the month of July to 10th, 25th and 30th September 2017.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Due Date for Filing Return for Input Tax Credit is 31st January(22.12.2017)

Central Government has notified the extension of time limit for making declaration GST ITC-01 to avail Input Tax Credit till the 31st day of January 2.....

Tags : Goods and Service Tax

CBEC Releases Format for Filing Anti-Profiteering Application(07.12.2017)

Central Board of Excise and Customs has released the format for filing of Anti-Profiteering application under the Goods and Services Tax (GST) law.

Tags : Goods and Service Tax

CBEC: 5% GST on Supply of Goods Classified Under Chapter 86 to Railways(29.01.2018)

CBEC has clarified that when goods classified under chapter 86 is supplied to railways, it attracts 5% GST. However, noramal GST rates are applicable .....

Tags : Goods and Services Tax

CESTAT Delhi: Value of All Goods Should Be Included(04.03.2021)

Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Delhi has ruled that the value of all goods should be included, whether the goods hav.....

Tags : CESTAT Delhi, Value, Goods

#GST Rollout: Eighteen Sections of CGST Act Notified, Effective from Today(22.06.2017)

Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act shall come into fo.....

Tags : Goods and Services Tax, GST, CGST Act

GST: Govt Notifies Extension of Due Date for filing FORM GST TRAN – 1(30.10.2017)

Central Government has notified that due date for filing FORM GST TRAN – 1 (with revision facility) extended to 30th November 2017 under Central Goods.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

SC Upholds Constitutional Validity of Goods and Services Tax (Compensation To States) Act, 2017(04.10.2018)

Supreme Court has upheld the Constitutional validity of Goods And Services Tax (Compensation To States) Act, 2017, as well as the Goods and Services T.....

Tags : Supreme Court, Goods and Services Tax (Compensation To States) Act, 2017

Govt. Notifies Due Dates for Filing GST Returns (Aggregate Turnover More Than Rs. 1.5 Crore)(02.01.2018)

Last dates for filing GST returns for persons having aggregate turnover of more than 1.5 crore rupees shall file monthly return in form GSTR-1 for the.....

Tags : Goods and Service Tax

Govt Defers Reverse Charge Mechanism under GST till 31st March(16.10.2017)

Central Government has notified that the implementation of provisions relating to reverse charge mechanism will be applicable from 1st April 2018.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Madhya Pradesh HC Dismisses Plea Against Levy of Tax on Confectionery Items(04.12.2017)

Madhya Pradesh High Court has dismissed a plea challenging the levy GST on confectionery items on the ground that it does not come within the purview .....

Tags : Goods and Service Tax

Classification of goods that undertake lifting and handling functions and have mobility as a function(22.09.2022)

1. Various references have been received in the Board regarding the classification of the goods referred as Truck Cranes or All Terrain Cranes. These .....

Tags : Classification, Goods, Mobility

GST: Uttarkhand Defers E-Way Bill for 10 Days(05.02.2018)

Uttarakhand Government has notified that E-Way Bill is not necessary for next 10 days in respect of the movement of any goods within the State.

Tags : Goods and Services Tax

Govt Extends Due Date for Filing GSTR-1(30.03.2018)

Central Board of Excise and Customs (CBEC) has extended the time limit for filing of GSTR-1 for both entities who have turnover up to 1.5 crores and m.....

Tags : Goods and Services Tax

#GST Council Alters Tax Rates for Over 40 items(11.09.2017)

GST Council has slashed tax rates for Walnuts, broom, clay idols custard powder, idly-dosa batter, rubber bands, raincoat, dhoop batti, saree fall, co.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Retail Sale Price Declared on the Footwear Package is Inclusive of Goods and Service Tax(04.10.2017)

Central Government has clarified that Retail Sale Price declared on the Foot ware Package is inclusive of Goods and Services Tax (GST).

Tags : Goods and Services Tax, Retail Sale Price

Govt Extends Due Date for Filing FORM GST CMP-03(26.12.2017)

Central Government has extended the time limit for intimation of details of stock held on the date preceding the date from which the option for compos.....

Tags : Goods and Service Tax

Govt: RCM Applicable to Service of Renting of Immovable Property by Govt to Registered Persons(29.01.2018)

Government has notified that the supply of service of immovable property by the the Central Government, State Government, Union territory or local aut.....

Tags : Goods and Services Tax

Kerala HC Permits Release of Goods by Furnishing Simple Bond, Directs Expedite Adjudication(23.03.2018)

Kerala High Court has permitted the assessee to release goods detained by the State GST department by furnishing a simple bond. The Court also directe.....

Tags : Kerala High Court, Goods and Services Tax

#GST Rollout: Central Government Declares 1st July as ‘GST Day’(23.06.2017)

Union finance ministry has said that GST Day will be celebrated across all field offices of Central Board of Excise and Customs (CBEC) on July 01, in .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Empowers State Tax Officers for Processing and Grant of Refund under CGST Act(16.10.2017)

Central Government has issued a notification seeking to cross-empower State Tax officers for processing and grant of refund under the Central Goods an.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAAR upholds Order confirming GST Levy on Brand Fee and Reimbursement Expenses(12.12.2018)

Appellate Authority of Advance Ruling (AAAR) while upholding the order of AAR held that brand owner is liable to pay 18 percent Goods and Services Tax.....

Tags : Appellate Authority of Advance Ruling, Goods and Services Tax

AAAR : No Goods and Services Tax Exemption to Agricultural Products from Foreign Markets(10.01.2020)

Appellate Authority of Advance Ruling has upheld the decision taken by the Authority of Advance Ruling- West Bengal that Goods and Services Tax Exempt.....

Tags : AAAR, Goods and Service Tax

Tax-free Gratuity Ceiling Raised to Rs 20 Lakh(30.03.2018)

Government has notified doubling of the limit of tax-free gratuity to Rs 20 lakh in private sector.

Tags : Goods and Services Tax

# GST Changes Applicable From 01.01.2021: Provisions Related to TDS Certificate Omitted(29.12.2020)

Finance Act, 2020 has omitted the provisions related to the procedural part contained in Section 51 of the Central Goods and Services Tax Act, 2017 de.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, TDS Certificate

GST: Six More States to Roll Out Intra-State e-Way Bills from April 20(19.04.2018)

Finance Ministry has said that e-Way Bill system for intra-State movement of goods would be implemented from 20th April, 2018 in the States of Bihar, .....

Tags : Goods and Services Tax

Govt. Extends Due Date for Filing GSTR-6 by Input Service Distributors(31.07.2018)

Central Board of Indirect Taxes and Customs ( CBIC ) has extended the last date for filing GSTR-6 by Input Service Distributors for the months of July.....

Tags : Goods and Services Tax

CESTAT, Chennai: No Service Tax Leviable on Goods Component of Composite Works Contract(19.11.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai has held that no service tax is leviable on goods component of composite works c.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Service Tax Leviable on Goods Component of Composite Works Contract

Gauhati HC Directs Centre to Decide on Representations Seeking Time Extension for Filing GSTR Forms(05.02.2020)

Gauhati High Court has directed the Union of India to decide within a week the representations filed by All India Federation of Tax Practitioners and .....

Tags : Gauhati High Court, Filing of Goods and Service Tax Forms

# GST Changes Applicable From 01.01.2021: Schedule II, CGST Act, 2017 Only to Classify Supply(29.12.2020)

Finance Act, 2020 has made a retrospective amendment effective from 01.07.2017 to the effect that the aspect of presence/absence of consideration will.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Schedule II

TDF Forms Not Required for Inter-State Supply of Goods: Allahabad High Court(24.04.2018)

Allahabad High Court has held that T.D.F. forms are not required to be carried as the Central Government, who is the only authority empowered to presc.....

Tags : Goods and Services Tax

Export of Goods and Services- Realisation and Repatriation of Export Proceeds-Relaxation(01.04.2020)

1. The Government of India as well as the Reserve Bank has been receiving representations from Exporters Trade bodies to extend the period of realisat.....

Tags : Goods and Services, Export Proceeds, Relaxation

#GST Cess Hike in Cars to Take Effect from Today(11.09.2017)

GST Council has decided to hike cess on mid-sized cars by 2%, taking the effective GST rate to 45%. Also, cess on large cars has been hiked by 5%, tak.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Guidelines for handling and storage of valuable goods seized by Department(01.12.2015)

Due to the recent increase in loss and theft of high value goods from Department godowns, guidelines reiterating the manner in which confiscated goods.....

Tags : Customs, seized goods, theft, lost

Penalty can be imposed for use of false and incorrect material, Authorities have to prove that person concerned has deceived exchequer for his wrongful gain(04.12.2017)

The Appellant imported Speed Post Parcel at Foreign Post Office. Goods were containing declaration of "Artificial Gift Item". Customs Officers after .....

Tags : Goods, Confiscation, Penalty

GST: Non-Resident Tax Payers Can File Returns Till 31st January(22.12.2017)

Central Government has notified January 31 as the time limit for furnishing the return for the months July to December by a non-resident taxable perso.....

Tags : Goods and Service Tax

Govt Notifies GST Exemption to Government’s Share of Profit Petroleum(29.01.2018)

Central Government has notified exemption to its share of profit petroleum paid to the Centre from the Goods and Services Tax (GST).

Tags : Goods and Services Tax

#GST Rollout: Central Goods & Services Rules-2017 Notified, Effective From Today(22.06.2017)

Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....

Tags : Goods and Services Tax, GST, CGST Act

Govt Extends Due Date for Filing GSTR-2 and GSTR-3(31.10.2017)

Central Government has extended due date for filing GSTR-2 and GSTR-3 for the month July to November 30th and 11th December respectively.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Manufacturers & Other Suppliers Needs to Pay One Percent Tax Under Composition Scheme(03.01.2018)

Central Board of Excise and Customs (CBEC) has notified that manufacturers and other suppliers are required to pay one percent of the turnover in Stat.....

Tags : Goods and Service Tax

Govt Prescribes Method for Payment of Tax on Issuance of Invoice by Registered Persons(16.10.2017)

Central Board of Excise and Customs (CBEC) has notified method for making payment of tax on issuance of invoice by registered persons having aggregate.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Gujarat HC: SCN for Confiscation of Goods Cannot be Issued on Mere Suspicion(13.11.2020)

Gujarat High Court has held that the Show cause notice for Confiscation of Goods or Conveyances under section 130 of the Central Goods and Services Ta.....

Tags : Gujarat High Court, Show Cause Notice, Confiscation of Goods

Exemption of goods specified in the first schedule of the Customs Tariff Act, 1975 from Education Cess leviable under Finance Act, 2004(02.02.2018)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), read with section 94 of the Finance (No. 2.....

Tags : Exemption, Goods, Customs Tariff

Govt Extends Due Date for filing TRAN-2(30.03.2018)

Central Government has extended the due date for filing of TRAN-2 which can now be filed till 30th June 2018.

Tags : Goods and Services Tax

Tel. HC: GST to Be Paid on Land Development Rights Transferred Under Joint Development Agreement(12.02.2024)

Telangana High Court has held that Goods and Service Tax (GST) is to be paid on the transfer of land development rights under a joint development agre.....

Tags : Telangana High Court, Goods and Service Tax, Transfer of Land, Joint Development Agreement

GST Council Slashes Rates for 27 Items(09.10.2017)

GST Council has lowered tax rates on 27 products and a few services and asked a panel of state ministers to examine if 18% GST on air-conditioned rest.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Deadline for GSTR 1 Filing Extended to October(11.09.2017)

GSTR1, which was to be filed by Sep 10, can be filed till Oct 10 by smaller businesses and large ones by Oct 3. GSTR-2 for July will have to be done b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

IGST is Leviable When Art Works Sent to Gallery is Purchased by Buyer: CBEC(26.12.2017)

Central Board of Excise and Customs (CBEC) has said that when an art work sent to the gallery is purchased by a person, Integrated Goods and Services .....

Tags : Goods and Service Tax

Govt Notifies Change of GST Rates on Goods, Services(29.01.2018)

Central Government, in line with the recommendations of the GST Council, has notified change of rate on Goods and Serives.

Tags : Goods and Services Tax

Govt Amends Rules relating to Anti-Profiteering Authority(26.03.2018)

Central Board of Excise and Customs (CBEC) has notified the Central Goods and Services Tax Rules (Third Amendment) by amending the rules relating to a.....

Tags : Goods and Services Tax

GST: Govt Extends Reverse Charge Mechanism Till 30th September 2019(08.08.2018)

Central Government has decided to further extend the implementation of reverse charge mechanism (RCM) till 30th September 2019 under the Goods and Se.....

Tags : Goods and Services Tax

Import policy for electronics and IT Goods under Schedule - I (Import Policy) of ITC (HS), 2017(08.01.2019)

In exercise of powers conferred by Section 3 of FT (D&R) Act, 1992, read with paragraph 1.02 and 2.01 of the Foreign Trade Policy, 2015-2020, as amend.....

Tags : Import policy, Electronics, IT Goods

GST Council: Exports Are Tax Free for 6 Months(09.10.2017)

GST Council has said that exporters are exempted from the Integrated Goods and Services Tax (IGST) for 6 months.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Lok Sabha Passes GST (Compensation to States) Amendment Bill 2017(28.12.2017)

Lok Sabha has passed Goods and Services Tax (Compensation to States) Amendment Bill 2017. The bill seeks to increase maximum rate at which Compensatio.....

Tags : Goods and Service Tax

#GST: Govt Re-opens Registration Window for Opting Composition Scheme till 30th Sep(11.09.2017)

Goods and Services Tax (GST) Council has re-opened the registration window for composition scheme till 30th September.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Point of Sale (POS) Devices and Goods required for their manufacture exempted from Central Excise Duty till March 31, 2017(29.11.2016)

The Government has demonetised the currency notes of Rs 500 and Rs 1,000 with effect from mid-night of 8th-9th November, 2016. Along with this, the Go.....

Tags : Exemption, Sale, Goods

Gujarat Exempts Intra-State Supply of Goods from E-Way Bill(30.01.2018)

State Government of Gujarat has exempted almost all intra-State supply of goods from the generation of e-way bill under the Goods and Services Tax Reg.....

Tags : Goods and Services Tax

Madras HC: TDS on Payment of Contractor Not Applicable on Payment for Transportation of Goods(31.08.2021)

Madras High Court held that the Tax Deducted at Source on Payment to Contractor is not applicable on payment made towards transport of goods by way of.....

Tags : Madras High Court, Payment for Transportation of Goods

Kerala HC Determines Scope and Ambit of Powers of Release of Goods in Confiscation Proceedings(30.11.2021)

Kerala High Court has determined the scope and ambit of the powers of the release of goods while the confiscation proceedings are going on under the C.....

Tags : Kerala High Court, Powers of Release of Goods

#GST: Government Notifies Persons Exempted from Obtaining Registration(21.06.2017)

Central Government has notified persons only engaged in making taxable supplies, total tax on which is liable to be paid on reverse charge basis as th.....

Tags : Goods and Services Tax, GST, Registration

Generation of E-Way Bill Depend on Interstate-Movement of Goods, Not Supply: CBIC(12.06.2018)

Central Board of Indirect Taxes and Customs ( CBIC ) has clarified that the generation of E-Way bill is not dependent on whether a supply is inter-sta.....

Tags : Goods and Services Tax

GSTN Starts Offline Utility for Filing GSTR-3B(23.10.2017)

Goods and Services Tax Network (GSTN) has launched an excel based offline tool for filing GSTR 3B. Taxpayers can download offline utility from GSTN po.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Delhi HC Questions Legality of Centre’s Press Release on GST on Legal Services(19.07.2017)

Delhi HC has asked Centre to clarify “legal sanctity” of press release, wherein it was clarified that legal services provided by an individual Advocat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

SC Dismisses Plea Seeking GST Exemption for Medicines to Cure Spinal Muscular Atrophy(06.12.2022)

Supreme Court has dismissed a plea seeking removal of levy of Goods and Services Tax on medicines to cure spinal muscular atrophy stating that it is a.....

Tags : Supreme Court, Goods and Services Tax, Spinal Muscular Atrophy

Roll-out of e-Way Bill system for Intra-State movement of goods in the States / Union Territory of Arunachal Pradesh, Madhya Pradesh, Meghalaya, Sikkim and Puducherry from 25th April, 2018(23.04.2018)

As per the decision of the GST Council, e-Way Bill system for Inter-State movement of goods has been rolled-out from 01st April, 2018. As on 20th Apri.....

Tags : E-Way Bill, Roll-out, Intra-State, Movement, Goods

#GST: TDS, TCS Deductors Can Apply for GST Registration from 18 September(11.09.2017)

Goods and Services Tax (GST) registrations for entities mandated to collect and deduct tax at source will start from 18 September. However, the date f.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Central Government hereby imposes on the subject goods an anti-dumping duty at the rate equal to the amount as specified(09.11.2016)

Whereas, the designated authority vide notification No. 15/18/2015-DGAD, dated the 1st October, 2015, published in the Gazette of India, Extraordinary.....

Tags : Goods, Duty, Imposition

GST: Govt Extends Due Date for filing GSTR-5A for July to December(22.12.2017)

Central Board of Excise and Customs (CBEC) has extended the due date of filing return by persons providing Online Information and Database Access or R.....

Tags : Goods and Service Tax

Adoption Fees Received From Adoptive Parents by Trust Exempted From GST: AAR Maharashtra(01.11.2019)

Authority of Advance Ruling (AAR), Maharashtra has ruled that, Goods and Services Tax (GST) is exempted on Adoption Fees received from Adoptive parent.....

Tags : Authority of Advance Ruling, Goods and Services Tax, Adoption Fees

Govt Prescribes Special Procedure for Construction Services Against Transfer of Development Rights(29.01.2018)

Government has prescribed a special procedure for construction services against transfer of development rights to a developer, builder, construction c.....

Tags : Goods and Services Tax

Seizure Under UP GST Act Involving Inter-State Transactions is Permissible: Allahabad High Court(22.03.2018)

Allahabad High Court has held that the seizure of goods under the Uttar Pradhesh Goods and Services Tax Act involving an inter-State transaction is va.....

Tags : Allahabad High Court, Goods and Services Tax

#GST Rollout: Seven Sections of UTGST Act Notified, Effective From Today(22.06.2017)

Central Government has notified that seven sections of Union Territory Goods and Services Tax (UTGST) Act (1, 2, 3, 4, 5, 17, 21, 22) shall come into .....

Tags : Central Government, Goods and Services Tax

President Promulgates Ordinance to Raise GST Compensation Cess on Motor Vehicles(04.09.2017)

President Ram Nath Kovind has promulgated an ordinance to raise the compensation cess levied luxury, sports utility and large cars under the Goods and.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Report on Revenue Neutral Rate and Structure of Rates for GST(04.12.2015)

A Committee appointed by the Government to suggest tax rates under the common Goods and Services Tax framework for the whole country has released its .....

Tags : Committee report, goods and services, tax

GST: Rajasthan Govt Notifies E-Way Bill(20.12.2017)

Rajasthan State Government has notified the Electronic Bill under the Goods and Services Tax (GST).

Tags : Goods and Service Tax

No 'GST Compensation Cess' on Old and Used Motor Vehicles: CBEC(29.01.2018)

Central Board of Excise and Customs (CBEC) has exempted old and used cars from the levy of GST Compensation Cess.

Tags : Goods and Services Tax

GST: CBIC Modifies Procedure for Interception of Conveyance(22.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has issued a circular modifying the procedure for interception of conveyance under the Goods and Se.....

Tags : Goods and Services Tax

#GST Rollout: Six Sections of IGST Act Notified, Effective From Today(22.06.2017)

Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act shall come into force from tod.....

Tags : Central Government, Goods and Services Tax (IGST) Act

GST Registration: FORM GST REG-26 Can Be Filed Till 31st December(30.10.2017)

Central Government has extended due date for filing application for Final Registration in FORM GST REG-26 is extended to 31st December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt: No Further Extension of Last Date for Filing GSTR-1 for July(10.10.2017)

Government has said that there will not be any further extension for filing GSTR-1 for the month of July. The last date for filing GSTR-1 for the mont.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Notifies CGST (Fourteenth Amendment) Rules, 2017(02.01.2018)

Government has notified Central Goods and Services Tax (Fourteenth Amendment) Rules, 2017, according to which Unique Identity Number in accordance wit.....

Tags : Goods and Service Tax

Delhi High Court Exempts An Export Company from Paying IGST(13.09.2017)

Delhi High Court has allowed an export company to import certain goods used as inputs in manufacturing products, without paying the additional levy un.....

Tags : Delhi High Court, Integrated Goods and Services Tax

CBEC: Milling of Paddy into Rice on Job Work Basis is Liable to GST at Rate of 5%(21.11.2017)

Central Board of Excise and Customs (CBEC) has clarified that milling of paddy into rice on job work basis, is liable to GST at the rate of 5%, on the.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Karnataka HC: Validity of Unloading of Goods May be Extended for 8 Hours(17.12.2020)

Karnataka High Court has held that the validity of Unloading of goods after expiry of E-way bill may be extended for 8 hours which reached destination.....

Tags : Karnataka High Court, Validity of Unloading of Goods

5% GST for Railway Catering Services in Trains & Stations: Govt(09.04.2018)

Government has clarified that 5% uniform rate of Goods and services Tax (GST) is applicable to all railway catering services in trains or on stations.

Tags : Goods and Services Tax

GST: No E-Way Bill for Intra-State Supplies in Rajasthan(01.02.2018)

State Government of Rajasthan has notified that no E-Way Bill is required for intra-State supply of goods in the State.

Tags : Goods and Services Tax

Govt: Correct & Sufficient Info Must on GSTN & Customs System to Get IGST Refund(21.02.2018)

CBEC has released Frequently Asked Questions (FAQs) on IGST Refund, wherein it was clarified that, exporters must ensure that, only correct and suffic.....

Tags : Goods and Services Tax

Govt Notifies Reduction in Late Fee for GST Returns(24.01.2018)

Central Government has notified that the late fee for filing of GSTR-1, GSTR-5, GSTR-5A & GSTR-6 has been reduced to Rs. 50 per day.

Tags : Goods and Service Tax

#GST: CBEC Notifies Jurisdiction of Tax Officers under CGST & IGST Act(21.06.2017)

Central Board of Excise and Customs (CBEC) has notified jurisdiction of Tax officers under Central Goods and Services Tax (CGST) and Integrated Goods .....

Tags : Goods and Services Tax, GST, CGST Act, IGST Act

GST: Govt Notifies List of Goods Which May be Disposed off Post-Seizure(14.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has specified the list of goods which may be disposed off by the proper officer post seizure under .....

Tags : Goods and Services Tax

Govt Waives Late Fee for August and September Returns(25.10.2017)

Central Government has clarified that no late fee would be levied on tax payers who failed to furnish the return in FORM GSTR-3B for the month of Augu.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: GSTN Portal Begins Invoice Uploading for Businesses(25.07.2017)

GSTN portal has started accepting uploading of sale and purchase invoices of businesses generated post Goods and Services Tax rollout on July 1.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Waives Late Fee for FORM GSTR-3B for Taxpayers Subject to Conditions(15.05.2018)

Central Government has notified waiver of the Late Fee for FORM GSTR-3B by those registered persons whose declaration in FORM GST TRAN-1 was submitted.....

Tags : Goods and Services Tax

Govt. Extends Due Date for Filing GSTR-6 by Input Service Distributors(24.01.2018)

Central Government has extended the last date for filing GSTR-6 by Input Service Distributors under the GST regime. As per the notification, the tax p.....

Tags : Goods and Service Tax

#GST: Govt Notifies Anti-Profiteering Rules(21.06.2017)

Central Government has notified the Anti-profiteering Rules, 2017 under the GST law.

Tags : Goods and Services Tax, GST, Anti-Profiteering Rules

GST: Delhi Notifies E-Way Bill for Intra-State Movement of Goods(18.06.2018)

Delhi has notified that the E-Way Bill is mandatory for intra state movement of goods for all B2B transactions above Rs.1 Lakh from 16th June 2018.

Tags : Goods and Services Tax

Govt Notifies 0.1% GST on Intra-State Supply of Goods between Registered Persons for Exports(25.10.2017)

Central Government has notified Integrated tax of 0.1% and Central Tax rate of 0.05% on intra-State supply of taxable goods by a registered supplier t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Extends Deadline for Composition Scheme(25.07.2017)

Government has extended deadline for small businesses to opt for composition scheme in GST regime by nearly four weeks to August 16.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Roll out of e-Way Bill system for intra-State movement of goods in the States of Assam and Rajasthan(14.05.2018)

As per the decision of the GST Council, e-Way Bill system for inter-State movement of goods has been rolled out from 01st April, 2018. As on 13th May,.....

Tags : E-Way Bill, Roll out, Intra-State, Goods, Movement

Gauhati HC Stays Service Tax Demand Made Post-GST Rollout(19.12.2017)

Gauhati High Court has stayed a show cause notice issued by the department demanding service tax from the petitioner M/s Mascot Entrade Pvt Ltd for wa.....

Tags : Goods and Service Tax

Mobile Chargers Sold With Mobile Phones Can’t be Taxed Separately: Allahabad HC(25.01.2018)

Allahabad High Court has held that no separate rate of tax is leviable on selling mobile chargers along with mobile phones under a composite package.

Tags : Goods and Services Tax

Govt Amends CGST Rules to Modify Norms for Transportation(21.06.2018)

Central Government has amended the Central Goods and Services Tax Rules (CGST Rules), 2017 to modify the norms for transportation and E-Way Bill.

Tags : Goods and Services Tax

#GST: Central Goods & Services Rules-2017 Notified, Will Be Effective From Tomorrow(21.06.2017)

Central Board of Excise and Customs (CBEC) in exercise of powers conferred by section 164 of Central Goods and Services Tax Act, 2017 has notified Cen.....

Tags : Goods and Services Tax, GST, Central Goods & Services Rules-2017

Govt Extends Time Limit for Intimation of Details of Stock held Before Opting for Composition Levy(30.10.2017)

Central Government has extended time limit for intimation of details of stock held on the date preceding the date from which option for composition le.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Odisha Cabinet Approves Revised Rates(27.07.2017)

Odisha Cabinet has granted its nod for revised Goods and Services Tax (GST) rates and provided its consent for changes in cadres of Agricultural depar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST Council Reduces Tax on Supply of e-books from 18% to 5%(23.07.2018)

GST Council has reduced the rate of GST from 18% to 5% on supply only of e-books for which print version exist.

Tags : Goods and Services Tax

#GST: Registration for Tax Deductor and Tax Collector will Start from July 25(06.07.2017)

Government has decided to open the registration window for Tax Deductors and Tax collectors from July 25.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Clarification regarding Electronic sealing - Deposit in and removal of goods from Customs bonded Warehouses(23.10.2018)

Circular 19/2018-Customs dated 18th June 2018 was issued by the Board to introduce electronic sealing for deposit in and removal of goods from Customs.....

Tags : Electronic sealing, Goods, Removal, Warehouses

GST Council Revises Rates For 29 Goods, 53 Services Categories(19.01.2018)

GST Council has approved a rejig in the rates of 29 goods and changes to the taxation regime for 53 services at its 25th meeting in Delhi.

Tags : Goods and Service Tax

Govt Amends GST Settlement of Funds Rules(08.02.2018)

Central Government has notified the Goods and Services Tax (GST) Settlement of Funds Rules, 2017 that allows Central Government to provisionally settl.....

Tags : Goods and Services Tax

GST Council Clears E-Bill Mechanism For Transfer of Goods(18.12.2017)

GST Council has decided to implement the e-way bill mechanism throughout the country by June 1 after reviewing the readiness of IT network. Under the .....

Tags : Goods and Service Tax

Allahabad HC Directs to Re-Open the Facility to File TRAN-1 in GST Portal(25.01.2018)

Allahabad High Court has directed the Government to re-open the Goods and Services Portal in order to enable the tax payer to file TRAN-1.

Tags : Goods and Services Tax

Goods Can’t be Seized for Non-Filling of Part B of E-Way Bill: Allahabad HC(19.06.2018)

Allahabad High Court has ruled that the goods cannot be seized for non-filling of Part B of the E-Way Bill transported within a distance of 50kms.

Tags : Goods and Services Tax

GST: Govt Extends Due date for filing GST ITC-04(26.10.2017)

Central Government has extended due date for filing ITC-04 for details of goods/capital goods sent to job worker and received back.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: CBEC Notifies Aadhaar/ Bank Account Based Verification for Purpose of CGST Rules(21.06.2017)

Central Board of Excise and Customs (CBEC) has notified Aadhaar based Electronic Verification Code (EVC) or Bank account based One Time Password as mo.....

Tags : Goods and Services Tax, GST, CGST Rules, Aadhaar/ Bank Account

#GST: National Anti-profiteering Authority Set Up to Aid Consumer Confidence(26.07.2017)

GST Council has formed a selection committee headed by the Cabinet Secretary to identify and recommend eligible persons for appointment as the chairma.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST Council Approves Tax Exemption to Sanitary Napkins(23.07.2018)

GST Council has approved the exemption to sanitary napkins from the current GST regime.

Tags : Goods and Services Tax

IGST on Warehoused Goods to be Levied, Collected at the Time of Filing Ex-Bond Bill of Entry: CBIC(28.05.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that integrated tax shall be levied and collected at the time of final clearance of t.....

Tags : Goods and Services Tax

GST e-way Bill System Rolled Out on Trial Basis(18.01.2018)

Government has implemented electronic way bill on trial basis and asked the traders to register with the new transportation system before 1st February.....

Tags : Goods and Service Tax

Service tax on freight forwarders on transportation of goods from India(12.08.2016)

Board has received representations regarding service tax on freight forwarders on transportation of goods from India. In terms of rule 10 of Place of .....

Tags : Freight forwarders, Goods, Transportation, Levy

AAR, Gujarat: Combined Wire Rope Not Integral Part of Fishing Vessel; Attracts 18% GST(14.10.2022)

Authority of Advance Ruling, Gujarat has observed that combined wire rope is not a part of a fishing vessel but it is used to tie the fishing net with.....

Tags : Authority of Advance Ruling, Goods and Services Tax, fishing net

Collection of Post-dated Cheques During Inspection Not Permissible Under GST: Gujarat HC(01.05.2018)

Gujarat High Court has said that the practice of collecting post-dated cheques during inspection is not permissible under the Goods and Services Tax .....

Tags : Goods and Services Tax

#GST:Threshold Limit for Registration Applicable for Persons Making Inter-State Supplies of Services(16.10.2017)

Central Government has notified that persons making inter-State supplies of services having turn over above 20 Lakhs are bound to obtain registration .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Kerala HC Permits Release of Seized Goods on Payment of 50% of Demand as per GST Laws(18.09.2017)

Kerala High Court has directed Commercial Tax Officer to release detained goods on payment of 50% of demand as per the new Goods and Services Tax (GST.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt. Notifies Due Dates for Filing GST Returns (Aggregate Turnover of Upto Rs. 1.5 Crore)(02.01.2018)

Govt has notified the last dates for filing returns under GST regime. Registered persons having aggregate turnover of upto 1.5 crore rupees shall fil.....

Tags : Goods and Service Tax

Govt: Details of Zero Rated Goods Must Be Included in GSTR 3B(01.12.2017)

Government has clarified that the details of zero rated goods must be included in GSTR 3B.

Tags : Goods and Service Tax

GST: Govt Notifies Postponement of E-Way Bill(05.02.2018)

Government has notified the postponement of E-Way Bill under the Goods and Services Tax (GST) regime. However, the next rollout date has not been pres.....

Tags : Goods and Services Tax

AAR Kerala : Distributors Liable to Pay GST on Additional Discount Reimbursed(17.01.2020)

Authority for Advance Ruling, Kerala has ruled that the distributors are liable to pay Goods and Service Tax and are also eligible to avail Input Tax .....

Tags : Authority on Advance Ruling, Goods and Service Tax on Additional Discount Reimbursed

Govt Extends Due Date for Filing GSTR 6 by Input Service Distributors(30.03.2018)

Central Government has extended the last date for filing GSTR 6 by Input Service Distributors for the months of July 2017 to April 2018 until the 31st.....

Tags : Goods and Services Tax

GST Council Revises GST Rates on Diamonds, Gemstones(19.01.2018)

GST Council has slashed tax rate on diamonds and precious stones to 0.25 per cent from current 3 per cent.

Tags : Goods and Service Tax

GST: Superintendents of Central Tax Can Issue SCN Under CGST & IGST Acts(12.02.2018)

Central Board of Excise and Customs (CBEC) has said that the Superintendents of Central Tax shall also be empowered to issue show cause notices and or.....

Tags : Goods and Services Tax

GST Council: Composition Scheme Not Available to Manufacture of Ice-Cream, Pan Masala, Tobacco(20.06.2017)

Goods and Services Tax (GST) has decided to exclude manufacture of ice-cream, Pan Masala and Tobacco from the purview of Composition Levy Scheme under.....

Tags : Goods and Services Tax, Composition Scheme

Goods and Services Tax (Compensation to States) Bill, 2017 Gets President Nod(13.04.2017)

Goods and Services Tax (Compensation to States) Bill, 2017 that aims to compensate States for loss of revenue due to implementation of GST has receive.....

Tags : Goods and Services Tax (Compensation to States) Bill, 2017

AAR: Operation And Maintenance Of Municipal Wet Waste Processing Facility Attracts 18% GST(21.10.2022)

Authority of Advance Ruling, West Bengal has observed that the 18% Goods and Services Tax (GST) is payable on the operation and maintenance of municip.....

Tags : Authority of Advance Ruling, Goods and Services Tax, maintenance

AAR: Input Tax Credits Can be claimed on Leased Goods Transport Vehicle(24.01.2020)

Authority for Advance Ruling (AAR), West Bengal has ruled that Input Tax Credits can be claimed in accordance with the law on the leased goods transpo.....

Tags : Authority for Advance Ruling, Input Tax Credit, Lease Goods Transport Vehicle

#GST: Council Reviews Cess on Cigerrates, New Rates Applicable from Monday Midnight(18.07.2017)

Goods and Services Tax (GST) Council has raised GST compensation cess on cigarattes over higher rate of 28 per cent.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Assessee Having Provisional ID must Complete Registration Procedure by September(03.07.2017)

Govt has clarified that a period of three months is allowed to complete procedure of issue of Goods and Services Tax Identification Number (GSTIN) i.e.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST Council Revises GST Rates for Second-hand Medium & Large Cars, SUVs,(19.01.2018)

GST Council has approved rate cut on second-hand medium and large cars and SUVs from 28 per cent to 18 per cent and on other old and used motor vehicl.....

Tags : Goods and Service Tax

RBI Grants Relief to MSME Borrowers Registered Under GST(08.02.2018)

Reserve Bank of India (RBI) has notified that the exposure of banks and NBFCs to a borrower classified as micro, small and medium enterprise shall con.....

Tags : Goods and Services Tax

#OneNationOneTax: GST Council Revises Tax Rates For Restaurants, Seals Rates for Lotteries(19.06.2017)

Goods and Services Tax (GST) Council has fixed cost of eating out at restaurants at 18%, down from 28% decided earlier. Council has fixed tax of state.....

Tags : Goods and Services Tax, GST Rates

SCN Without Any Reasons: Delhi HC Quashes Order Cancelling GST Registration(19.10.2022)

Delhi High Court has quashed the order cancelling the Goods & Services Tax (GST) registration as the Range Inspector has physically verified the premi.....

Tags : Delhi High Court, Goods & Services Tax, Inspector, verification

DGFT: Goods Imported as Gifts Can be Allowed Import Free on Payment of Full Applicable Fees(23.01.2020)

Directorate General of Foreign Trade (DGFT) has clarified that the goods imported as gifts can be allowed to import free on payment of full applicable.....

Tags : Directorate General of Foreign Trade, Import Free on Goods

CBIC Reduces Compliances for Import of Goods at Concessional Rate of Customs Duty(04.03.2022)

Central Board of Indirect Taxes and Customs (CBIC) has notified the reduction in compliances and end-to-end automation of procedure relating to import.....

Tags : Central Board of Indirect Taxes and Customs, Reduction of Compliances, Import of Goods at Concessional Rate

Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 2016(01.03.2016)

The Central Board of Excise and Customs notified the Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, .....

Tags : import, concessional rate, manufacture, excisable goods

GST: Govt Notifies Common Portals for E-Way Bill(24.01.2018)

Central Government has notifed www.gst.gov.in as the Common GST e-Portal for facilitating registration, payment of tax, furnishing of returns and comp.....

Tags : Goods and Service Tax

#GST: Eighteen Sections of CGST Act Comes Into Force Tomorrow(21.06.2017)

Central Government has notified that eighteen sections (1-5, 10, 23-30, 139, 146, 164) of Central Goods and Services Tax (CGST) Act will be implemente.....

Tags : Goods and Services Tax, GST, CGST Act

GST: Government Notifies Changes in GST Returns w.e.f 1st July(14.06.2018)

Government has amended the rules relating to refund on account of inverted duty structure, refund of input tax credit etc applicable from 1st July 201.....

Tags : Goods and Services Tax

Govt Notifies CGST (Tenth Amendment) Rules(23.10.2017)

Central Government has notified 10th amendment to Central Goods and Services Tax (CGST) Act, 2017. The amended notification says that for claiming ref.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CBDT: GST Not to be Added for TDS Computation(20.07.2017)

CBDT has clarified that, where the recipient of a service is required to deduct tax at source (TDS) when making a payment to the supplier, the amount .....

Tags : CBDT, Goods and Service Tax

Govt Notifies Due Dates for Filing GSTR 3B from July to March 2019(13.08.2018)

Central Government has notified that the Form GSTR 3B for each month from July 2018 to March 2019 required to be filed by 20th of next month.

Tags : Goods and Services Tax

# GST Changes Applicable From 01.01.2021: Time Limit for ITC Availment on Debit Note Amended(29.12.2020)

Finance Act, 2020 has amended Section 16 (4) of the Central Goods and Service Act, 2017, omitting the words “invoice relating to such” and hence the t.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, ITC on Debit Note

Finance Minister Arun Jaitley Tables GST Bill in Rajya Sabha(03.08.2016)

Finance Minister Arun Jaitley has tabled Goods and Services Tax (GST) Bill in Rajya Sabha.

Tags : Finance Minister Arun Jaitley, Goods and Services Tax (GST) Bill

GSTN Invites Interested and Qualified Companies for E-Invoice Registration Partner(29.12.2021)

Goods and Service Tax Networks (GSTN) has invited interested and qualified companies to become E-Invoice Registration Partner (IRP), the registrations.....

Tags : Goods and Service Tax Networks, E-Invoice Registration Partner

All. HC Stays Rs.1,081 Crores GST Demand Against Paytm(23.01.2023)

Allahabad High Court has stayed the Goods and Service Tax (GST) demand of Rs. 1,081 crores against Paytm.

Tags : Allahabad High Court, Goods and Service Tax, Paytm

Govt Amends Intellectual Property Rights (Imported Goods) Enforcement Rules(27.06.2018)

Central Government has notified the Intellectual Property Rights (Imported Goods) Enforcement Amendment Rules wherein the word ‘patent as defined in t.....

Tags : Intellectual Property, Imported Goods

AAR, Odisha: Sending of Raw Materials for Manufacture of Industrial Gas Not Job Work(30.03.2022)

Authority for Advance Rulings, Odisha has concluded that IOCL’s sending of raw materials for the manufacture of industrial gas does not qualify job wo.....

Tags : Authority for Advance Ruling, Industrial gas, Central Goods and Services Tax Act, 2017.

GST: Assam Notifies Effective Dates for Rollout of E-Way Bill(01.02.2018)

State Government of Assam has notified that traders should carry E-Way Bill for Inter-State purchase from Feb. 1, 2018. However, for intra-State suppl.....

Tags : Goods and Services Tax

Gujarat Govt Notifies Exemption from E-way Bill for Intra-State Movement(30.03.2018)

Gujarat Government has notified that no e-way bill is required for intra-State movement of goods.

Tags : Goods and Services Tax

Fertilizers Supplied for Use in Manufacture of Other Fertilizers Attract 5% GST: CBIC(13.08.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that the fertilizers supplied for direct use as fertilizers, or supplied for use in t.....

Tags : Goods and Services Tax

# GST Changes Applicable From 01.01.2021: Amendment to Composition Scheme Under CGST Act(29.12.2020)

Finance Act, 2020 has amended Section 10(2) of the Central Goods and Services Tax Act, 2017 to provide that a registered person seeking to pay the tax.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Composition Scheme

AAR, Telangana: 18% GST Payable On The Forest Permit Fee(23.01.2023)

Authority for Advance Ruling (AAR), Telangana has observed that 18% Goods and Services Tax (GST) is payable on the forest permit fee.

Tags : Authority for Advance Ruling, Goods and Services Tax, forest

Haryana Assembly Clears Haryana Goods and Services Tax (GST) Bill(05.05.2017)

Haryana Assembly has passed Haryana Goods and Services Tax (GST) Bill, 2017 paving way for roll out of GST from July 1.

Tags : Haryana Assembly, Haryana Goods and Services Tax (GST) Bill

Delhi High Court: Books ‘Sulekh Sarita Parts I to V’ are Exempted from Goods and Services Tax(06.06.2019)

Delhi High Court has noted that the books ‘Sulekh Sarita Parts I to V’ are ‘Printed Books’ classifiable under ‘HSN 4901’ and not ‘Exercise Books’ unde.....

Tags : Delhi High Court, Goods and Services Tax

Returns Filing Date by Person Supplying Online Info & Database Access Services Extended till 20th Nov(16.10.2017)

Central Board of Excise and Customs (CBEC) has extended due date of filing return for persons providing Online Information and Database Access or Retr.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Clarification relating to export of services-condition (v) of section 2(6) of the IGST Act 2017(20.09.2021)

1. Various representations have been received citing ambiguity caused in interpretation of the Explanation 1 under section 8 of the IGST Act 2017 in r.....

Tags : Goods and Services Tax, Clarifications

Govt. Bans Zero Duty Import of Capital Goods for Power Plants under EPCG Scheme(02.02.2016)

Government has banned duty- free import of capital goods for power generation and transmission projects under Export Promotion Capital Goods (EPCG) sc.....

Tags : Government, Export Promotion Capital Goods scheme

Kerala HC: Mere Suspicion of Mis-Classification of Goods Cannot be Basis for Detention of Goods(18.01.2021)

Kerala High Court has held that mere suspicion of mis-classification of goods cannot be the basis for a detention of goods under Section 129 of the Ce.....

Tags : Kerala High Court, Detention of Goods

Temporary Vehicle No. Allowable for Generating E-Way Bill: GSTN(02.04.2018)

Goods and Services Tax Network (GSTN) has clarified that the taxpayers can use the temporary vehicle number for generating E-way Bill.

Tags : Goods and Services Tax

# GST Changes Applicable From 01.01.2021: Penalty for Beneficiaries of Fake Invoicing Introduced(29.12.2020)

Finance Act, 2020 has introduced new sub-section (1A) in Section 122 wherein it has been proposed that a person who retains the benefit of certain tra.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Penalty, Fake Invoicing

Govt Notifies Amended Rules Relating to GST Refund(19.04.2018)

Central Board of Indirect Taxes and Customs (CBIC) has notified the Central Goods and Services Tax Rules (Fourth Amendment) by amending the rules 89(5.....

Tags : Goods and Services Tax

Delhi HC Directs Haryana Govt to Allow Inter-State Movement of Essential Goods(15.05.2020)

Delhi High Court has directed the Haryana Government to open up the borders to allow free inter-State movement of trucks carrying essential goods as w.....

Tags : Delhi High Court, Inter-State Movement of Essential Goods

# GST Changes Applicable From 01.01.2021: Voluntarily Registered Persons Can Opt for Cancellation(29.12.2020)

Finance Act, 2020 has amended Section 29(1) of the Central Goods and Service Act, 2017 to provide that even a registered person who has obtained the r.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Cancellation of Registration

Passing ice cream off as biscuits and other ways to test court patience(11.04.2016)

The Bombay High Court rejected an application alleging trade mark infringement by Parle for use of the mark, ‘Londonderry’.

Putting aside .....

Tags : trade mark, phonetic, vendibility, class of goods

President Clears GST (Compensation to States) Amendment Act, 2017(22.01.2018)

President of India has given assent to the GST (Compensation to States) Amendment Act.

Tags : Goods and Service Tax

GST: ‘Way Bill’ Mandatory for Intra-State Movement of Goods in Telangana(12.02.2018)

State Government of Telangana has notified the document known as “Way Bill” which should be issued by the registered person for intra-State movement o.....

Tags : Goods and Services Tax

CBEC Releases Draft Notification Amending Bill of Entry and Bill of Export Regulations(20.06.2017)

Central Board of Excise and Customs (CBEC) has released draft notification amending Bill of Entry Regulations, 1976 and Bill of Export Regulations, 19.....

Tags : Goods and Services Tax, Bill of Entry, Bill of Export Regulations

GST: President Gives Nod to Four GST Bills, One-Nation_One-Tax Regime Roll Out Likely From July 01(13.04.2017)

President Pranab Mukherjee has given his approval to four supporting legislations related to Goods and Services Tax (GST), paving way for roll out of .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Government Notifies that Services Provided by OC Members to RBI is Subject to GST under RCM(17.10.2017)

Central Government has notified that Goods and Services Tax (GST) is payable on supply of services provided by Overseeing Committee (OC) members to RB.....

Tags : Goods and Services Tax, reverse charge mechanism

AAR: 5% GST Payable On GTA Services Availed For Transporting Cotton Seed(21.10.2022)

Authority of Advance Ruling, Punjab has held that the 5% GST is chargeable on goods transport agency services availed by the applicant for transportin.....

Tags : Authority of Advance Ruling, input tax credit, goods and services

AAR: 18% GST on Surface Coating on Old, Worn Out or Used Goods Received from Customers(13.12.2021)

Authority of Advance Ruling (AAR), Maharashtra has held that 18% Goods and Services Tax (GST) is applicable on activity of surface coating on old, wo.....

Tags : Authority of Advance Ruling, Surface Coating on Old, Worn Out or Used Goods

Maharashtra Govt Mandates E-Way Bill for Inter-State Supplies from 1st February(23.01.2018)

Government of Maharashtra has made 'E-Way Bill' mandatory in State for Inter-State Supplies from 1st February, 2018.

Tags : Goods and Service Tax

NCLAT: Goods Lying in Customs Bonded Warehouses Can’t be Assets of Corporate Debtor(06.12.2021)

National Company Law Appellate Tribunal (NCLAT), New Delhi has held that goods lying in the Customs bonded warehouses cannot be considered assets of t.....

Tags : National Company Law Appellate Tribunal, Goods Lying in Customs Bonded Warehouses

#GST: Govt notifies gst.gov.in as Common E-Portal for GST(21.06.2017)

Central Government has notified www.gst.gov.in as the Common Goods and Services Tax Electronic Portal for facilitating registration, payment of tax, f.....

Tags : Goods and Services Tax, GST, E-Portal

GST: Govt Extends Special Refund Fortnight till 16th June(13.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has extended the refund fortnight for fast track clearance of pending dues to exporters by two days.....

Tags : Goods and Services Tax

GST Rate on Food Packages Distributed to EWS under Govt Approved Programmes Reduced(23.10.2017)

Central Government has notified that only 5% GST is leviable on food preparations put up in unit containers and intended for free distribution to econ.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Assam Notifies List of Documents Required for Transit of Goods(19.07.2017)

Government of Assam has notified list of documents which shall be carried by a person in charge of the conveyance at the time of consignment of goods .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Council Seals Four Tier Tax Slab For Services, 13 in 5% Bracket, Education, Healthcare Exempted(22.05.2017)

GST Council has finalised tax rates for services. Education and healthcare have been exempted from GST regime. Telecoms and financial services will be.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services

Refund of IGST paid on export of goods under Rule 96 of CGST Rules 2017(09.10.2017)

As you are aware, Rule 96 of the CGST Rules 2017 deals with refund of Integrated Tax paid on goods exported out of India. It provides that the shippin.....

Tags : Goods, Export, Refund

5% GST for Food or Drink Supplied in College Canteen/ Mess: Govt(10.01.2018)

Central Government has clarified that supply of food or drink provided by a mess or canteen is taxable at 5% without Input Tax Credit under the curren.....

Tags : Goods and Service Tax

Kerala HC: No Person Supposed to Share Seat of Driver in 3-Wheeler Goods Carriage(10.11.2021)

Kerala High Court has held that in a three-wheeler goods carriage, no other person whether a passenger or as an owner of the vehicle is supposed to sh.....

Tags : Kerala High Court, 3-Wheeler Goods Carriage

Maharashtra Postpones E-Way Bill Rollout to 31st May(01.05.2018)

Maharashtra government has postponed the implementation of the e-way bill regime till May 30.

Tags : Goods and Services Tax

GSTN Issues Advisory on Auto-population of E-Invoice Details Into GSTR-1(07.04.2021)

Goods and Services Tax Network (GSTN has issued Advisory on Auto-population of E-Invoice details into GSTR-1. The notified taxpayers have been advised.....

Tags : Goods and Services Tax Network, Auto-population of E-Invoice Details

GST: CBIC Amends Anti-profiteering Rules(09.07.2018)

Central Board of Indirect taxes and Customs (CBIC)has amended provisions relating to anti-profiteering authority under Central Goods and Services Tax .....

Tags : Goods and Services Tax

#GST: Registered Persons Can Claim Refund of Integrated Tax on Export of Goods/Services(03.07.2017)

Govt has notified amended rules relating to CGST which has inserted a new clause, Rule 96A to CGST Rules that allows a registered person to claim refu.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses(18.05.2020)

1. Circular-19/2018-Customs dated 18.06.2018 and Circular 10/2020-Customs dated 07.02.2020 provided for RFID sealing of goods to be deposited in or re.....

Tags : Removal, Goods, Bonded Warehouses

# GST Changes Applicable From 01.01.2021: Extension on Period for Filing of Revocation Application(29.12.2020)

Finance Act, 2020 has amended Section 30(1) of the Central Goods and Service Act, 2017 to provide that on sufficient cause, the Additional/Joint Commi.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Filing of Revocation Application

GST: E-Way Bill Mandatory for Intra-State Supplies in Haryana from April 20th(17.04.2018)

Haryana State Government has decided to implement e-way Bill for intra-State movement of goods within the State from April 20th.

Tags : Goods and Services Tax

Mizoram Passes Mizoram Goods and Services Tax (GST) Bill, 2017(26.05.2017)

Mizoram State Assembly has unanimously passed Mizoram Goods and Services Tax (SGST) Bill, 2017.

Tags : Mizoram State Assembly, Mizoram Goods and Services Tax (SGST) Bill, 2017

GST: Government Defers Reverse Charge Mechanism Till 30th September(03.07.2018)

Central Government has postponed the application of reverse charge mechanism under Goods and Services Tax (GST) regime till 30th September 2018.

Tags : Goods and Services Tax

State/ UT GST Officers Can Process Refund Applications Filed in FORM GST RFD-01(24.01.2018)

Central Government has said that the officers appointed under the respective SGST Act, 2017 or the UGST Act, 2017 are authorized to act as officers fo.....

Tags : Goods and Service Tax

#GST: Six Sections of IGST Act Comes Into Force Tomorrow(21.06.2017)

Central Government has notified that six sections (1, 2, 3, 14, 20, 22) of Integrated Goods and Services Tax (IGST) Act will be implemented from 22nd .....

Tags : Goods and Services Tax, GST, IGST Act

Government Extends Time Limit for Clearing GST Practitioners Enrollment Exam(14.06.2018)

Government has extended the period within which the persons who have applied for enrollment of GST Practitioners shall pass the exam from one year to .....

Tags : Goods and Services Tax

Madras HC Strikes Down Provision of TNVAT Act Disallowing Input Tax Credit to Jewellers(23.10.2017)

Madras High Court has quashed the order of Commercial Tax department disallowing Input Tax Credit (ITC) to jewelers across Tamil Nadu.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Centre Says Hotel Tariffs upto 7500 to Attract 18% GST Irrespective of Star Rating(19.07.2017)

Government has clarified that accommodation in any hotel, including 5-star hotels, having a declared tariff of a unit of accommodation of less than IN.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Imposition of anti-dumping duty on subject goods(07.05.2018)

Whereas, in the matter of import of 'Jute Products' namely, Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, and Jute sacking bags.....

Tags : Anti-dumping duty, Goods, Imposition

#GST: Council Exempts 83 Services From GST Regime, Fits About 500 Services Under Four Slabs(22.05.2017)

Rail, air and road transport will fall in the 5 per cent tax slab. Hotels with tariff under Rs 1,000 will be exempt from GST, those between Rs 1,000-2.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services

GST Rollout on June 30 Midnight, Filing Rules Relaxed for Jul-Aug(19.06.2017)

Goods and Services Tax (GST) Council has decided to increase room tariff threshold, above which luxury rate of 28% will apply, to Rs 7,500 from Rs 5,0.....

Tags : Goods and Services Tax, Filing Rules

Madras HC: GST Dept. To Consider Reply to SCN Sent by Assessee through post and Not Portal(17.10.2022)

Madras High Court has ruled that the Goods and Services Tax (GST) Department should consider a reply to a show cause notice even if it is sent by the .....

Tags : Madras High Court, Goods and Services Tax, assessee

AAR: No ITC Available for Supply of Goods and Services for Civil Work and External Development Work(22.01.2020)

Authority for Advance Ruling (AAR), Rajasthan has held that Input Tax Credit (ITC) is not available for supply of goods and services which are used fo.....

Tags : Authority for Advance Ruling, Input Tax Credit on Supply of Goods and Services for Civil Work and External Development Work

Central Board of Indirect Taxes and Customs Issues Advisory for Importers on IGCR Rules(03.03.2022)

Central Board of Indirect Taxes and Customs has issued Advisory No. 06/2022 dated March 01, 2022, for importers to avail benefit of Import of Goods at.....

Tags : Central Board of Indirect Taxes and Customs, Import of Goods at Concessional Rate of Duty Rules, 2017

#GST: Govt Notifies Reduced Rate of Fertilizers under CGST(03.07.2017)

Govt has notified rates approved by GST Council on Fertilizers under CGST Act, UTGST Act and IGST Act. As per the notification, Mineral or chemical fe.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Haryana Govt Issues Guidelines for Inspection/ Detention of Conveyances(11.08.2017)

Haryana State Government has issued guidelines for road side checking and inspection/detention of conveyances under GST regime. As per GST law, Govt. .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Government Extends Last Date for Filing FORM GSTR-3B(22.01.2018)

Central Government has extended the last date for filing return in FORM GSTR-3B for the month of December, 2017 by two days to 22nd January, 2018.

Tags : Goods and Service Tax

GSTO/AC Authorized to Process Refund Claims Under Delhi GST Act(16.02.2018)

State Government of Delhi has assigned Assistant Commissioner and the Goods and Services Tax Officer (GSTO) to process the refund claims under the Del.....

Tags : Goods and Services Tax

Punjab, Tamil Nadu Passes State Goods and Services Tax (GST) Bills(20.06.2017)

Punjab and Tamil Nadu State Assemblies have passed Punjab State Goods and Services Tax (GST) Bill, 2017 and Tamil Nadu State Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST) Bill

Government Extends Benefit of Composition Scheme to Persons Providing Exempted Services under GST(17.10.2017)

Government has extended the benefit of composition scheme to the persons providing exempted services under the new Goods and Services Tax (GST) regime.....

Tags : Goods and Services Tax

#GST: Delhi High Court Notices Centre Over Plea Against 12% GST on Sanitary Napkins(19.07.2017)

Delhi High Court has sought response of Centre on a plea against imposition of 12 per cent GST on sanitary napkins.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Government Reopens Window for GST Registration From June 1(12.05.2017)

Government has decided to reopen window for GST registration for 15 days from June 1 for taxpayers to enroll themselves with the Goods & Service Tax N.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Unutilized ITC Will Not be Refunded on Construction Services under UTGST(03.07.2017)

Central Board of Excise and Customs has notified that refund is not allowable under Union Territory Goods and Services Tax (UTGST) Act in case of cons.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: CBEC Says 'Tractors to Attract 18% Tax'(21.08.2017)

Central Government has notified that 18 per cent GST is applicable to tractors. Earlier, a highest rate of 28% was applicable on tractors.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Tamil Nadu Temporarily Exempts E-Way Bill from Intra-State Supply(30.03.2018)

Tamil Nadu State Government has clarified that e-way bill is not required for intra-State movement of goods in the State of Tamil Nadu till any furthe.....

Tags : Goods and Services Tax

Govt Notifies Due Dates for Filing GSTR-1 from July to March 2019(13.08.2018)

Central Board of Indirect Tax and Customs (CBIC) has notified the due dates for filing GSTR-1 for the taxpayers with the aggregate turnover of upto Rs.....

Tags : Goods and Services Tax

Supreme Court: High Court Should be Loathe to Entertain Writ Petitions Questioning Seizure of Goods(04.12.2019)

Supreme Court has observed that the High Court should be loathe to entertain the writ petitions questioning the seizure of goods. The Court further no.....

Tags : Supreme Court, Seizure of Goods

GST: Assam Notifies E-Way Bill from 16th May(09.05.2018)

Assam Government has notified that the provisions of the e-way bill rules for intra-State movement of goods will be applicable from 16th May 2018.

Tags : Goods and Services Tax

Information regarding Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023(11.01.2023)

1. The undersigned is directed to say that the second proviso to sub-section (1) of section 14 of the Customs Act lists out certain matters which may .....

Tags : Information, Imported Goods, Rules, 2023

Government Extends GSTR-3B and GSTR-1 for Flood Affected Areas(27.08.2018)

Central Board of Indirect Taxes and Customs (CBIC) has extended the due dates for filing FORM GSTR-3B for the months of July, 2018 and August, 2018 fo.....

Tags : Goods and Services Tax

Government: Non-Monetary Fringe Benefits Received by Employees are Subject to GST(29.08.2017)

Central Government has clarified that non-monetary fringe benefits received by an employee from his employer is subject to tax under the new indirect .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Says 'Exporter can Claim Refund of GST Compensation Cess on Exported Goods'(31.07.2017)

Central Board of Excise and Customs (CBEC) has clarified that exporter is eligible for refund of GST Compensation Cess in respect of goods exported by.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Central Board of Indirect Taxes and Customs starts capturing district-wise data or origin of export goods(17.02.2020)

Keeping with the Hon'ble PM's objective of turning districts into export hubs, Central Board of Indirect Taxes and Customs has now started capturing d.....

Tags : District-wise, data, Export goods

#GST: WB Govt Prohibits Tax Deduction/ Collection under WB VAT Act(06.07.2017)

West Bengal Government has said that no TDS/TCS shall be collected under WB VAT Act till the enforcement of TDS/TCS provisions under GST Acts.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Madras HC: Signing of Statement Admitting Tax Liability Not Lead to Self-Assessment(20.04.2022)

Madras High Court has ruled that the signing of a statement by the taxpayer admitting tax liability under the stress of investigation and making payme.....

Tags : Madras High Court, section 74 of the Central Goods and Services Tax Act, 1961, taxpayer, tax liability

CBEC: Cut Pieces of Fabrics Attracts 5% GST(01.11.2017)

Central Board of Excise and Customs (CBEC) has said that 5% GST is applicable on Cut pieces of Fabrics under the Goods and Services Tax (GST) regime .

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Gujarat HC: CGST Undervaluation Or Change Of Route Not A Ground To Detain The Goods(10.01.2022)

Gujarat High Court has held that mere undervaluation of the goods or change of route of the consignment cannot be considered to be sufficient grounds .....

Tags : Gujarat High Court, Confiscation of Goods, Goods in Transit

#OneNationOneTax: House of People Votes For ‘No Tax on Tax System’, Passes Historic GST Bills(30.03.2017)

Lok Sabha has showed a green light to Integrated GST, Central GST, Union Territory GST & Compensation Bill thereby clearing decks for the July 1 rollo.....

Tags : Lok Sabha, Goods and Services Tax

GSTN Enables Option to Upload e-KYC Documents on GST Portal(13.04.2021)

Goods and Service Tax Network (GSTN) has enabled the option to authenticate the Aadhaar Card or upload e-KYC documents on GST Portal of Partner/ Promo.....

Tags : Goods and Service Tax Network, Uploading of e-KYC Documents

#Economic Survey 2021-2022: Impact of Pandemic on Exports and Imports of Goods and Services(31.01.2022)

Exports of both goods and services have been exceptionally strong so far in 2021-22, but imports also recovered strongly with recovery in domestic dem.....

Tags : Economic Survey, Exports and Imports of Goods and Services

#GST: Govt Notifies Safeguards for Furnishing LoU in place of a Bond for Exports(10.07.2017)

Central Board of Excise and Customs (CBEC) has notified conditions and safeguards for registered person who intends to supply goods or services for ex.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Notifies Acts Extending CGST & IGST to Jammu & Kashmir(28.08.2017)

Central Government has notified CGST and IGST Acts extending Goods and Services Tax (GST) laws to the State of Jammu and Kashmir.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: 5% Tax on Branded Goods Applicable Only if Brand/ Trade Name is Registered Under TM Act(06.07.2017)

Central Government has clarified that unless the brand name or trade name is actually on Register of Trade Marks and is in force under Trade Marks Act.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR, Telangana: Liquidated Damages and Penalties Due to Breach of Contract Exigible to GST(19.04.2022)

Authority of Advance Ruling, Telangana has observed that the liquidated damages and penalties received by the applicant due to breach of conditions of.....

Tags : Authority of Advance Ruling, liquidated, Central Goods and Services Tax, State goods and Services Tax Acts, exigible

AAR, Gujarat: GST ITC Admissible on Bus Hired for Employees Transportation(02.05.2022)

Authority of Advance Ruling, Gujarat has observed that the Goods and Services Tax Input Tax Credit is permissible on buses hired for transportation of.....

Tags : Authority of Advance Ruling, Goods and Services Tax, Input Tax Credit, 13 passengers

AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)

Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....

Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax

#GST: E-Commerce Operators Providing House-keeping Services Are Liable to Pay GST(24.08.2017)

Central Government has notified that E-Commerce Operators would be liable to pay Goods and Services Tax (GST) for providing house-keeping services und.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Karnataka High Court: 18% GST payable on 'pattadar pass book cum title deed'(20.05.2022)

Karnataka High Court, while upholding the ruling of the Authority of Advance Ruling (AAR) has held that 18% GST is payable on 'pattadar pass book cum .....

Tags : Karnataka High Court, Goods and Services Tax, Title Deed

Govt: No GST on Services Supplied to Nepal Against Payment in Indian Currency(31.10.2017)

Central Government has notified exemption to services supplied to Nepal where payments are made in Indian currency to the Indian service providers und.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR: GST Not Payable On Recoveries Made From Employees(07.01.2022)

Authority of Advance Ruling (AAR), Maharashtra has stated that GST is not payable on recoveries made from employees towards providing canteen facility.....

Tags : AAR, Goods and Service Tax, Employees

#GST: Andaman & Nicobar Govt Issues Regulations to Impose VAT on Goods Excluded from GST(31.07.2017)

Government of Andaman & Nicobar has issued regulations for imposing Value Added Tax (VAT) on goods not covered under the new Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

P&H HC: Owner of Vehicle Not Vicariously Liable for Any Misdeclaration by Owner of Goods(10.03.2022)

Punjab and Haryana High Court has held that the owner of the vehicle who is seeking only release of the vehicle is not liable to pay fine for the conf.....

Tags : Punjab and Haryana High Court, Vicarious Liability, Misdeclaration by Owner of Goods

#GST: Clarification on Migration, New Registration, Opting for Composition Scheme Etc Issued(10.07.2017)

Ministry of Finance has issued clarification on Migration, New Registration, Opting for Composition Scheme and Issue of Bills of Supply. Any person wh.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Composite Supply of Works Contract Provided to Govt Attracts 12% GST(24.08.2017)

Government has reduced rate of GST applicable to specified supply of works contract services to 12 per cent from the current 18%. Transport of passeng.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CBIC Amends Notification Prescribing Effective Rate of Duty on Goods(05.04.2021)

Central Board of Indirect Taxes and Customs (CBIC) has amended the notification which seeks to prescribe effective rate of duty on goods consequent to.....

Tags : Central Board of Indirect Taxes and Customs, Effective Rate of Duty on Goods

#GST Rollout:CBEC Notifies Remaining CGST Rules, Applicable from 1st July 2017(29.06.2017)

Central Board of Excise and Customs (CBEC) has notified remaining Central Goods and Service Tax (CGST) Rules which applicable from 1st July 2017.

Tags : Central Board of Excise and Customs, Central Goods and Service Tax (CGST) Rules

Interest on Outstanding Credit Card Balances Ssubject to GST: CBIC(05.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that any interest/ delayed payment charges charged for delay in payment of brokerage .....

Tags : Goods and Services Tax

No GST If Cash Calls are Merely Transaction in Money: CBEC(07.03.2018)

Central Board of Excise and Customs (CBEC) has clarified the liability to pay tax on the taxable services provided by the members of the Joint Venture.....

Tags : Goods and Services Tax

Jharkhand Government Imposes Conditions on Provisional Refund of ITC to Zero Rated Suppliers(04.09.2017)

Jharkhand Government has notified that a zero rated supplier cannot be granted with provisional refund of input tax credit if he does not file returns.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Gujarat HC Allows GST Refund to Service Recipient Who Borne Tax Burden(09.05.2022)

Gujarat High Court has ruled that, as per Section 54 of the Central Goods and Services Tax Act, 2017 a claim of refund may be made directly by the rec.....

Tags : Gujarat High Court, Section 54, Central Goods and Services Tax Act, 2017, tax

GST Council Approves Cashback for Digital Payments(06.08.2018)

GST Council has approved the decision to give incentives on digital payments using BHIM app. The Council approved 20% cashback for the transaction via.....

Tags : Goods and Services Tax

MHA Allows Transportation of All Goods Without Distinction of Essential and Non-Essential(30.03.2020)

Ministry of Home Affairs has clarified that the transportation of all goods without distinction of essential and non-essential are allowed during the .....

Tags : MHA, Goods, Transportation

Govt Notifies NACIN as Authority for Conducting GST Practitioners Exam(30.05.2018)

Central Board of Indirect Taxes and Customs (CBIC) has notified National Academy of Customs, Indirect Taxes & Narcotics (NACIN) as the authority for c.....

Tags : Goods and Services Tax

Govt Allows Tax Payers to Rectify Errors in GSTR 3B While Filing GSTR 1 and GSTR 2(04.09.2017)

Central Board of Excise and Customs (CBEC) has clarified that the tax payers can correct the errors made in GSTR 3B while filing regular returns in GS.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Maharashtra Govt Prescribes Norms for Online Filing of LUTs(05.03.2018)

Maharashtra State Government has enabled the facility of online submission of Letter of Undertaking (LUTs)by the taxable person who makes the zero-rat.....

Tags : Goods and Services Tax

AAR, Tamil Nadu: PSA Medical Oxygen Generation Plant Attracts 18% GST(06.05.2022)

Authority for Advance Ruling, Tamil Nadu has ruled that Pressure Swing Adsorption (PSA) Medical Oxygen Generation Plant attracts 18% Goods and Service.....

Tags : Authority for Advance Ruling, Goods and Services Tax, Pressure Swing Adsorption, Medical Oxygen Generation

#GST: 18% IGST on Renting of Transport Vehicles Other than Motorcabs(10.07.2017)

Central Government has issued a corrigendum to its earlier Notification No. 8/2017 dated 28.06.2017 whereby rental services of transport vehicle other.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Government Notifies First Appellate Authority Under Delhi GST Act(15.05.2018)

Delhi Government has notified the First Appellate Authority under Delhi Goods and Services Tax Act wherein the Commissioner (State Tax) authorized all.....

Tags : Goods and Services Tax

#GST Council: Legal Services, Education, Health are Tax Free Under GST(22.05.2017)

Services by Government, Local authorities, RBI, educational institutions, incubate, services by way of slaughtering animals, insurance services and se.....

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services

#GST: Firms Can Sell ‘Unsold Stock’ at Reprinted MRP Till Sept 30(05.07.2017)

Central Government has allowed change in MRP on unsold stock prior to implementation of Goods and Services Tax (GST) till 30th September 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Delhi HC Grants Bail to Person Accused Of Fraudulently Claiming ITC(18.04.2022)

Delhi High Court has allowed bail to the person accused of fraudulently claiming an input tax credit under the Central Goods and Services Tax Act, 20.....

Tags : Delhi High Court, Central Goods and Services Tax Act, 2017, input tax credit

E-way bill in case of storing of goods in godown of transporter(04.09.2018)

Various representations have been received on the matter pertaining to the textile sector and problems being faced by weavers & artisans regarding sto.....

Tags : E-way bill, Goods, Storing, Godown

Madras High Court Quashes Order Detaining Consignment and Vehicle(07.04.2022)

Madras High Court has quashed detaining order of consignment and vehicle holding that there was only technical breach without intention to evade Goods.....

Tags : Madras High Court, technical breach, Goods and Services Tax, consignment, vehicle

#GST: CBEC Issues Revised Rates of Rebate of State Levies on Export of Garments, Textile(17.07.2017)

Central Board of Excise and Customs (CBEC) has released revised rates of rebate of state levies on export of garments and textile made-up articles whi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR: GST Applicable on Goods Sent for Job Work but Not Returned Being Consumed in Process(02.04.2019)

Authority for Advance Ruling (AAR), West Bengal has held that the goods sent for job work but not returned being consumed in the process is supply and.....

Tags : AAR, GST, Goods Sent for Job Work but Not Returned

#GST:Services By Educational Bodies, Including Boarding & Lodging Facilities, Fully Exempt From GST(17.07.2017)

Finance Ministry has clarified that there is no change in tax liability relating to education and related services in the GST era, except reduction in.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Govt Introduces PAN-Based Refund Clearance for Exporters(08.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has introduced PAN based refund clearance for the exporters if such refunds are held up due to mism.....

Tags : Goods and Services Tax

Tel. HC: Person in Possession Has to Prove Dutiable/ Prohibited Goods Are Not Meant For Smuggling(02.07.2024)

Telangana High Court has observed that under the Customs Act, 1962 the burden of proof that dutiable or prohibited goods are not meant for smuggling, .....

Tags : Telangana High Court, Prohibited Goods, Smuggling

Date of filing of Bill of Entry for home consumption is the relevant date for levy of Duty, including Anti Dumping Duty(01.03.2018)

The Petitioner has filed the Writ Petition to issue a Writ of Certiorarified mandamus calling for the records connected with the Seizure Memo dated 4t.....

Tags : Goods, Clearance, Duty, Evasion

CESTAT, Mumbai Allows Refund of CENVAT Credits on Service Tax Paid on Import of Services(11.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Mumbai has allowed the refund of CENVAT credits against payment of Service Tax paid during the Goo.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, CENVAT credits, Service Tax, Goods and Service Tax, Reverse Charge Mechanism

#GST: Delhi HC Says 'No Coercive Action Against Lawyers, Law Firms For Non-Compliance With GST'(14.07.2017)

Delhi High Court has directed the Centre to abstain from taking any coercive action against lawyers and law firms for non-compliance with any legal re.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Government Extends Due Date for Filing ITC-04 Till December 31(17.11.2017)

Central Government has extended the due date for submission of details in FORM GST-ITC-04 under the Central Goods and Services Tax Act till 31st Decem.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Border Commercial Tax Checkposts in 22 States Abolished(04.07.2017)

As many as 22 states have abolished Border Commercial Tax checkposts after rollout of Goods and Services Tax (GST) on July 1, marking a big step towar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Notifies Date & Conditions for E-Filing of Form to Avail Transitional ITC(21.08.2017)

Central Government has notified the conditions for furnishing return in FORM GSTR-3B electronically through common portal for the month of July, 2017,.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

SC: Hawker Can't Claim Right to Leave Goods & Wares Overnight at Hawking Place(15.04.2022)

Supreme Court has observed that any hawker can be permitted to hawk in the market only as per the hawking policy and not against the same. The Court h.....

Tags : Supreme Court, Hawker, Rights, Storage of Goods, Hawking Place

AAR, Kerala: GST Is Payable on Fair Trade Premium(06.04.2022)

Authority of Advance Ruling (AAR), Kerala has observed that Goods and Services Tax is payable on fair trade premium, forming part of the consideration.....

Tags : Authority of Advance Ruling, Kerala, Goods and Services Tax, fair trade premium

GST: Government Exempts Skimmed Milk Powder or Concentrated Milk(26.09.2017)

Central Government has exempted skimmed milk powder or concentrated milk from the ambit of Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax, Exemption, skimmed milk powder, concentrated milk

#GST: Registered Person Dealing with 2nd Hand Goods Can Avail Benefits of Margin Scheme(17.07.2017)

Central Government has clarified that any registered person dealing in buying and selling of second hand goods can avail benefit of Margin scheme subj.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

MHA Allows Registered Shops Selling Non-Essential Goods to Open from April 26(27.04.2020)

Ministry of Home Affairs has issued an order permitting shops selling non-essential goods to open from 26th April, 2020.

Tags : Ministry of Home Affairs, Non-Essential Goods

#GST: Govt Notifies GST Compensation Cess Rules, 2017(03.07.2017)

Government has notified GST Compensation Cess Rules, 2017 in order to compensate loss of manufacturing States under new indirect tax regime for first .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Digital Copy of E-Way Bill Sufficient for Transportation Under GST: Allahabad HC(06.06.2018)

Allahabad High Court has ruled that the consignment need not be supported with the hard copy of the E-way Bill as the current Goods and Services Tax (.....

Tags : Goods and Services Tax

CESTAT: Goods Improperly Imported are Liable for Confiscation U/s 111 and 112 of Customs Act(27.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai has held that Sections 111 and 112 of Customs Act are attracted only when goods a.....

Tags : CESTAT, Confiscation, Imported Goods

Govt Notifies CGST (Second Amendment) Rules(08.03.2018)

Central Government has notified Central Goods and Services Tax (CGST) Amendment Rules incorporating certain amendments to the E-Way Bill Rules.

Tags : Goods and Services Tax

AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)

Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....

Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply

Govt: GST is Not Payable on Advances Received for Supply of Goods(17.11.2017)

Central Government has exempted all taxpayers from payment of tax on advances received in case of supply of goods under the Central Goods and Services.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Notifies GST Exemption to Import of Aircraft, Aircraft Engines and Its Parts(12.07.2017)

Central Government has notified exemption to the import of aircraft, aircraft engines and its parts procured on lease from the the Goods and Services .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: GST Compensation Cess on Vehicles Transporting up to 13 Persons(03.07.2017)

Govt has amended its earlier notification dated 28.06.2017 which levies 15% GST Compensation cess on motor vehicles for transport of 10 or more person.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Notifies GST Settlement of Funds (Second Amendment) Rules(08.06.2018)

Central Government has notified the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018 which allows provisional settlement of I.....

Tags : Goods and Services Tax

#GST: CBEC Clarifies 'Manufacturer of Food Items Can Claim ITC on Rent'(17.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that a manufacturer of taxable food items is eligible to claim input tax credit on the rental.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Government Extends GSTR 3B, GSTR 1 Filing for 3 Months(15.03.2018)

Government has extended the present system of filing of GSTR 3B and GSTR 1 for another three months i.e., April to June, 2018 till the new return syst.....

Tags : Goods and Services Tax

All HC: Authorities Can Survey Business Premises if Detained Goods Not Accompanied with Proper Docs.(13.08.2024)

Allahabad High Court has held that the GST authorities have full mechanism as well as power that after detaining the goods, if the same were not accom.....

Tags : Allahabad High Court, Detained Goods, Business Premises

#GST: Services by Educational Institution to Students, Faculty, Staff Exempt from GST(14.07.2017)

Ministry of Finance has clarified that services provided by an educational institution to students, faculty and staff are fully exempt from Goods and .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CESTAT: Floor Limits of Bond & Bank Guarantee for Provisional Release of Confiscated Goods Reduced(29.06.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench has reduced floor limits of bond and bank guarantee prescribed for allowing .....

Tags : CESTAT, Floor Limit, Confiscated Goods

#GST: Govt Lays Down Procedure for Intimating Aadhaar Number to IT Dept(03.07.2017)

Central Government has notified procedure for intimating Aadhaar number with Income Tax Department in compliance with provisions of section 139AA of I.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CESTAT, Chennai: No Prohibition on Selling of Goods by Importer to Another(15.04.2022)

Customs, Excise & Service Tax Appellate Tribunal, Chennai bench has held that there is no prohibition on the selling of goods by the importer to anoth.....

Tags : Customs, Excise & Service Tax Appellate Tribunal, Selling of Goods by Importer to Another

#GST: Govt Notifies Amended CGST Rules, Releases Form for Grant of UIN to UN Bodies(21.08.2017)

Central Government has notified the amended Central Goods and Services Tax (CGST) Rules, 2017. It also released the application/form for grant of Uniq.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

International Cases

Deeming provision had the effect of notionally separating the supply of services from the supply of goods, when in fact they were not separate supplies(03.04.2020)

Present appeal concerns the proper interpretation and application of Section 8(15) of the Value Added Tax Act 89 of 1991, in the context of a single s.....

Tags : Goods, Supply, Tax, Payment

Govt Extends Due Date for Filing Form GST TRAN-1 to 31st October(20.09.2017)

Central Government has extended period for submitting the declaration in FORM GST TRAN-1 till 31st October, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Taxpayers Can Opt for Composition Scheme till July 21(17.07.2017)

Govt has said that small businesses with turnover of up to Rs 75 lakh can opt for composition scheme under Goods and Services Tax regime till July 21.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Government: E-way Bill Rollout from Apr 1, GSTR-3B to be Filed Till June(26.03.2018)

Government has notified April 1 as the implementation date for e-way bill, which will be required for transporting goods valued over Rs 50,000 between.....

Tags : Goods and Services Tax

Lok Sabha Passes GST Amendment Bills(13.08.2018)

Lok Sabha has passed Central GST (Amendment) Bill, Integrated GST (Amendment) Bill, Union Territory GST (Amendment) Bill and GST (Compensation to Stat.....

Tags : Goods and Services Tax

GST: Maharashtra to Rollout E-Way Bill from 25th May(09.05.2018)

Maharashtra Government has notified that the provisions of the E-Way Bill will be applicable for intra-State movement of goods from 25th May 2018.

Tags : Goods and Services Tax

GSTN Adds New Option of Search Tax Payer Details on GST Portal(04.02.2022)

Goods and Service Tax Networks (GSTN) has added the new Option of Search Tax Payer details in the GST Portal to allow search for Taxpayer details by e.....

Tags : Goods and Service Tax Networks, Search Tax Payer Details

Kerala High Court Refuses Relief for ‘Glitches’ in E-Way Bill(23.08.2018)

Kerala High Court has refused to provide relief to a trader whose goods were detained by tax authorities due to incomplete e-Way bill.

Tags : Kerala High Court, Goods and Services Tax

GST Intelligence Arm to be Regulator for Gems & Jewellery Sector Under PMLA to Monitor Black Money(29.08.2017)

GST intelligence arm, Directorate General of Goods and Service Tax Intelligence, has been named the regulator for dealing with money laundering cases .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST Council Reduces Fine for Late Filing of Return to Rs. 20 from Rs. 200 per day(13.11.2017)

GST Council has said that for filing FORM GSTR-3B, the amount of late fee payable by a taxpayer whose tax liability for that month was ‘NIL’ will be R.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST In Lok Sabha Once Again(08.08.2016)

Finance Minister Arun Jaitley, with a strong pitch for "one nation one tax,", has presented in the Lok Sabha the bill passed by the Rajya Sabha last .....

Tags : Arun Jaitley, Goods and Services Tax , GST

SC: Entry Bill of Subsequent Imported Goods to be Discarded if Undervalued to Previous Similar Goods(18.03.2024)

Supreme Court has held that the transaction value mentioned in the bills of entry can be discarded in case it is found that there are any imports of i.....

Tags : Supreme Court, Entry Bill, Imported Goods

AAR: GST Not Payable On Reimbursement Of Tree Cut Compensation Paid To Farmers By Pure Agent(23.01.2023)

Authority for Advance Ruling (AAR), Karnataka has observed that a pure agent is not liable to pay Goods and Services Tax (GST) on reimbursement of com.....

Tags : Karnataka Authority for Advance Ruling, Goods and Services Tax, compensation

Government Extends RCM, TDS & TCS Provisions Till September-End(28.06.2018)

Government has postponed the implementation of reverse charge mechanism, TDS and TCS provisions under the Goods and Services Tax (GST) Laws till the e.....

Tags : Goods and Services Tax

Andhra Pradesh HC: Notice Issue for Hearing is a Statutory Requirement under GST(04.04.2022)

Andhra Pradesh High Court has held that issuing notice for hearing is a statutory requirement under Section 75(4) of Goods and Service Tax Act, 2017 b.....

Tags : Andhra Pradesh High Court, Notice for Hearing, Section 75(4) Of Goods and Service Tax Act, 2017

Government Notifies E-Way Bill Rules(31.08.2017)

Government has notified the E-way Bill Rules, 2017 keeping some items of mass consumption such as vegetables, fruits, food grains, meat, bread, curd,.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR, Gujarat: No GST Leviable on Amount Representing Employees Portion of Canteen Charges(03.05.2022)

Authority of Advance Ruling, Gujarat has ruled that no Goods and Services Tax is leviable in the hands of the employer on an amount in lieu of the emp.....

Tags : Authority of Advance Ruling, Goods and Services Tax, canteen charges

#GST: 12% GST on Citrus Fruits, Clementines, Wilkings, Grape Fruits Including Lemons and Limes(18.07.2017)

Central Government has issued a corrigendum to Notification No.1/2017-Central Tax (Rate), dated 28th June, 2017 stating that citrus fruits, clementine.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Notifies Rate of Goods and Services under IGST & UTGST(03.07.2017)

Central Government has notified a number of notifications prescribing rates applicable for goods and services under IGST and UTGST Acts.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Priority Sector Lending Certificates, Renewable Energy Certificates Attract Nil GST: CBIC(08.06.2018)

Central Board of Indirect Taxes and Customs (CBIC) has clarified that Renewable Energy Certificates (RECs), Priority Sector Lending Certificates (PSLC.....

Tags : Goods and Services Tax

GST Return Filing Date Extended for Taxpayers Availing Input Tax Credit(18.08.2017)

Central Government has extended due date for filing of Goods and Services Tax (GST) return for taxpayers who want to avail the transitional input tax .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Legal Services By Individual Lawyers, Senior Lawyers,Law Firms Liable For GST Under RCM(17.07.2017)

Ministry of Finance has clarified that legal services provided by an individual advocate including a senior advocate and a firm of advocates are liabl.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Allahabad HC Refuses Bail to Person for Removing Goods Without Invoice and Payment of Duties(16.04.2021)

Allahabad High Court has refused to grant bail to a person alleged of clandestine removal of finished goods without issuance of any invoice, without p.....

Tags : Allahabad High Court, Removing Goods Without Invoice and Payment of Duties

Delhi HC: Vendors Selling Essential Goods & Services Can't Be Equated to Regular Shops(02.02.2022)

Delhi High Court has observed that participation of vendors in weekly markets in selling or dealing with essential goods and services is no ground to .....

Tags : Delhi High Court, Vendors Selling Essential Goods & Services

#GST: Govt Notifies IGST Exemption to Goods & Services Imported to SEZ(10.07.2017)

Central Government has notified exemption to Integrated Goods and Services Tax (IGST) on all goods and services imported from special economic Zones (.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Extends Due Date for Filing GSTR-6(29.08.2017)

Central Government recently extended the due date for filing GSTR-6 till September. As per the new Notification, Input Service Distributor can file re.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CBEC Asks Exporters to Register their Bank Accounts with Customs for IGST Refunds(08.08.2017)

Central Board of Excise and Customs (CBEC) has asked exporters to register their Bank Accounts with Customs for Integrated Goods and Services Tax (IGS.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST Council: File Form GSTR-3B by 20th of Succeeding Month Till March, 2018(13.11.2017)

GST Council has said that all taxpayers would file return in FORM GSTR-3B along with payment of tax by 20th of the succeeding month till March, 2018.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

No Service Tax on Ambulance Services Provided to Govt by Pvt Service Providers: CBIC(05.06.2018)

Central Board of Indirect Tax and Customs (CBIC) has clarified that Service Tax cannot be levied on Ambulance Services provided to the Government by t.....

Tags : Goods and Services Tax

Govt Extends Due Date for Filing TRAN 2 Till 31st March(08.03.2018)

Central Government has extended the due date for filing of TRAN-2 by the taxpayers under the Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax

CESTAT: Steel Plates and MS Channels are Capital Goods; Modvat Credit can be Availed(24.05.2022)

Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench has ruled that the assessee is entitled to avail of modvat credit on stee.....

Tags : CESTAT, Customs, Captial Goods, Modvot Credit

AAR, Maharashtra: Composite Supply of Hospital Construction Works for Govt Entity Attracts 18% GST(09.05.2022)

Authority of Advance Ruling, Maharashtra has ruled that 18% Goods and Services Tax is payable on the composite supply of hospital construction works f.....

Tags : Authority of Advance Ruling, 18%, Goods and Services Tax, composite supply

#GST: No GST on Annual Gifts By Employer of Less Than Rs. 50,000(11.07.2017)

Ministry of Finance has clarified that gifts up to a value of Rs 50,000/- per year by an employer to his employee are outside the ambit of GST.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Central Government Extends Due Date for filing GST TRAN-1 Till 27th December(17.11.2017)

Central Government has notified that the due date for filing FORM GST TRAN – 1 (with revision facility) extended to 27th December from 30th November 2.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Notifies Goods and Services Tax Settlement of Funds Rules, 2017(31.07.2017)

Central Government has notified Goods and services Tax Settlement of funds Rules, 2017 which regulates distribution of tax among States under the newl.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Gujarat HC Grants Relief To Lawyers Against Demand Notices Issued By CGST Department(08.03.2022)

Gujarat High Court while granting relief to lawyers observed that no coercive action should be taken against them in relation to notices issued to the.....

Tags : Gujarat High Court , Central Goods and Service Tax Department

CESTAT, Mumbai: Cenvat Credit Not Admissible on Goods Transport Agency Services(24.02.2020)

Central Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has held that Cenvat credit is not admissible on Goods Transport Agency services us.....

Tags : Customs Excise and Service Tax Appellate Tribunal, Cenvat Credit, Goods Transport Agency Services

#GST: President Promulgates CGST & IGST Ordinances for Jammu & Kashmir(10.07.2017)

President Pranab Mukherjee has promulgated two ordinances regarding introduction of Goods and Service Tax (GST) in Jammu and Kashmir.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Services of FIFA to Attract NIL GST(24.08.2017)

Central Government has exempted services provided by and to Fédération Internationale de Football Association (FIFA) and its subsidiaries directly or .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR, Telangana: ITC Can be Claimed on IGST Paid Both on Imports Intra & Inter-State Sales, Rules(20.04.2022)

Authority of Advance Ruling, Telangana has observed that Integrated Goods and Services tax paid on imports is eligible to be availed as an Input Tax C.....

Tags : Authority of Advance Ruling, Integrated Goods and Services Tax, Input Tax Credit

AAR: Sale of Car by Company After Using it for Business Purpose Attracts 18% GST(06.06.2022)

Gujarat Authority of Advance Ruling has ruled that 18% Goods and Services Tax (GST) is payable on the sale of a car by a company after using it for bu.....

Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Sale

# GST Changes Applicable From 01.01.2021: Extension of Government Power Related to Tax Invoice(29.12.2020)

Finance Act, 2020 has amended Section 31(2) of the Central Goods and Service Act, 2017 to grant the power to the Government to specify, with respect t.....

Tags : Finance Act, 2020, Central Goods and Services Act, 2017, Tax Invoice

Govt: Composition Dealers Need Not Furnish Details of Inward Supplies(18.04.2018)

Finance Ministry has clarified that Composition Dealers need not furnish details of inward supplies from registered supplier in FORM GSTR – 4.

Tags : Goods and Services Tax

GSTN Registration Window to Re-open on June 1(29.05.2017)

Government has decided to re-open enrollment for Goods and Services Tax Network (GSTN) on June 1, enabling central excise and service taxpayers who la.....

Tags : Goods and Services Tax Network

AAAR: Administering Of COVID-19 Vaccine By Hospitals Attracts 5% GST(25.01.2023)

Andhra Pradesh Appellate Authority for Advance Ruling (AAAR) has observed that hospitals must pay 5% Goods and Service Tax (GST) when administering th.....

Tags : Appellate Authority for Advance Ruling, Goods and Service Tax, hospitals

GST: No E-Way Bill in Maharashtra for Intra-State Supply of Goods Worth Below Rs. 1 lakh(04.07.2018)

Maharashtra Government has notified that no E-Way Bill shall be required to be generated for the intra-State movement in State of Maharashtra.

Tags : Goods and Services Tax

GSTN Comes Within the Ambit of RTI Act: CIC(05.03.2018)

Central Information Commission (CIC) has held that the Goods and Services Tax Network (GSTN) will come well within the purview of the Right to Informa.....

Tags : Goods and Services Tax

Haryana Govt. Notifies Norms for Manual processing of Refund Under GST Regime(29.05.2018)

Haryana Government has notified the rules for application and processing of refund under the Haryana Goods and Service Tax (GST) Act.

Tags : Goods and Services Tax

Information regarding guidelines for handling and storage of valuable goods that are seized/confiscated by the Department(15.10.2018)

Attention is invited to Board's Instruction dated 01.12.2015 on the above mentioned subject. The Central Vigilance Commission, while discussing the re.....

Tags : Guidelines, Storage, Valuable goods

Govt. Exempts Legal Services Provided to Govt & Govt Entities From GST(19.01.2018)

GST Council has recommended the Central Government to exempt legal services provided to Government, Local Authority, Governmental Authority and Govern.....

Tags : Goods and Service Tax

Karnataka Assembly Passes State GST Bill(16.06.2017)

Karnataka State Assembly has unanimously passed 'Karnataka Goods and Services Tax Bill, 2017'.

Tags : Karnataka Goods and Services Tax Bill, 2017

Madras HC Directs Release of Vehicle as Department Fails to Pass Detention Order(14.10.2022)

Madras High Court has ordered the release of the vehicle as the department has failed to pass the detention order within the period as provided under .....

Tags : Madras High Court, detention, Tamil Nadu Goods and Services Tax Act

DGFT Issues Notice on Non-Compliance and Misclassification of Imported Goods(20.01.2020)

Directorate General of Foreign Trade (DGFT) has issued the notice stating that Non-Compliance and Misclassification of Imported Goods under ‘Others’ C.....

Tags : Directorate General of Foreign Trade, Non-Compliance and Misclassification of Imported Goods

Kerala GST Department Extends Deadline of Flood Cess Annual Return(23.03.2022)

Kerala Goods and Services Tax Department has extended the deadline for filing the Kerala Flood Cess Annual Return till April 30, 2022.

Tags : Kerala Goods and Services Tax Department, Deadline of Flood Cess Annual Return

#GST: Unregistered Dealers Can Claim Cenvat Credit for Goods Purchased before GST Rollout(03.07.2017)

Govt has notified that dealers who are not registered under Central Excise Act but is registered with CGST can claim Cenvat Credit for goods purchased.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Notifies GST Settlement of Funds (Second Amendment) Rules(06.06.2018)

Central Government has notified the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018 which allows provisional settlement of I.....

Tags : Goods and Services Tax

AAR, Telangana: No IGST Payable on Supply of Imported Goods on High Sea Sale Basis(04.01.2022)

Authority of Advance Ruling (AAR), Telangana has held that no integrated goods and services tax (IGST) payable on supply of imported goods on High Sea.....

Tags : Authority of Advance Ruling, Supply of Imported Goods on High Sea Sale basis

#GST: Govt Notifies Central Goods and Services Tax (Fourth Amendment) Rules, 2017(31.07.2017)

Central Government has notified Central Goods and Services Tax (Fourth Amendment) Rules, 2017. As per the amended Rules, last date for migration of pe.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Gujarat High Court Releases Goods Detained by GST Department for Want of E-Way Bill(25.02.2020)

Gujarat High Court has ordered the Goods and Services Tax Department to release goods and consignments which are detained for not carrying E-Way Bill .....

Tags : Gujarat High Court, Goods Detained for Want of E-Way Bill

AAAR: Printing Of Pamphlet/Leaflet Attracts 18% GST(08.03.2022)

Daman Appellate Authority of Advance Ruling (AAAR) while upholding the ruling of the Authority of Advance Ruling held that printing of pamphlet/leafle.....

Tags : Appellate Authority of Advance Ruling, Supply of Service, Goods and Service Tax

#GST: FM Launches Mobile App ‘GST Rates Finder’(10.07.2017)

Union Finance Minister Arun Jaitley has launched a mobile app “GST Rates Finder” which is now available on android platform and will soon be available.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: LLPs Must be Treated as a Partnership Firm or Firm under GST Regime(24.08.2017)

Central Government has notified that Limited Liability Partnerships (LLP) registered under 2008 Act must be considered as a partnership firm or Firm u.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Central Board of Indirect Taxes and Customs exempts the deposits pertaining to all classes of persons and all categories of goods, from the provisions of section 51A of the Customs Act, 1962(31.05.2022)

1. In exercise of the powers conferred by sub-section (4) of section 51A of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes an.....

Tags : Exemption, deposits, Goods

GST: Madhya Pradesh HC Directs State Tax Dept to Remove Check Posts(17.07.2018)

Madhya Pradesh High Court has issued an interim order directing the State Tax department to take necessary steps to implement the notification abolish.....

Tags : Goods and Services Tax

#GST: Govt Allows Manual filing of Bond/Letter of Undertaking for Exports(06.07.2017)

Central Board of Excise and Customs (CBEC) has clarified that exporters can manually submit Bond/ Letter of Undertaking for exports.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR, West Bengal: No GST on Service for Collection and Disposal of Bio-Medical Waste(18.04.2022)

Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....

Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax

AAR, Gujarat: Apple And Malt Cola Fizzy Attracts 28% GST And 12% GST Compensation Cess(29.04.2022)

Authority of Advance Ruling, Gujarat has observed that 28% Goods and Services Tax and 12% GST Compensation Cess are due on Apple and Malt Cola Fizzy.

Tags : Authority of Advance Ruling, 28% Goods and Services Tax, 12% GST, Compensation Cess, Apple, Malt Cola Fizzy

AAAR, Maharashtra: No GST Payable on Sewage Treatment Plant(12.04.2022)

Appellate Authority of Advance Ruling, Maharashtra has observed that sewage treatment plants are exempted from the Goods and Service tax.

Tags : Appellate Authority of Advance Ruling, sewage treatment plants, goods and service tax

CBEC: Royalty Paid to Govt for Right to Use Natural Resources Subject to GST Under RCM(22.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that license fee, lease charge, royalty etc paid to Government for assigning right to use nat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Supreme Court: Central government and States have simultaneous powers to legislate on GST(19.05.2022)

Supreme Court has ruled that the Central government and States have simultaneous powers to legislate on Goods and Service Tax (GST). The Court stated .....

Tags : Supreme Court of India, Goods and Service Tax, GST

Puducherry Becomes First UT to Pass State GST Bill(18.05.2017)

Puducherry Assembly has unanimously passed Puducherry Goods and Services Tax Bill, 2017 and has became the first Union Territory to pass SGST Bill 201.....

Tags : Puducherry, Goods and Services Tax Bill

#GST: Govt Amends Customs, Central Excise Duties and Service Tax Drawback Rules(03.07.2017)

Government has amended Customs, Central Excise Duties and Service Tax Drawback Rules, 1995 with a view to insert necessary changes to drawback rules u.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Kerala Assembly Passes State GST Bill, 2017(21.08.2017)

Kerala Legislative Assembly has passed the Kerala Goods and Services Tax Bill, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Tax Administration Authorities cannot give their own interpretation to legislative provisions on basis of their own perception of trade practise(27.04.2020)

The question involved in present case is as to whether as a condition of giving the benefit of Section 6(2) of the Central Sales Tax Act, 1956, the ta.....

Tags : Goods, Delivery, Timeframe

Delhi HC: Delhi Govt to Ensure Passes for Movement of Essential Goods During Lockdown(09.04.2020)

Delhi High Court has directed the Delhi Government to ensure that the passes are given and maintained for the free movement of essential goods in the .....

Tags : Delhi High Court, Movement of Essential Goods

CBEC Asks Field Officers to Take GST Disputes to Supreme Court(19.09.2017)

Central Board of Excise and Customs (CBEC) has instructed its field officers to prepare to move the Supreme Court on all disputes where levy of Goods .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Non-Registration with GST After July 30th Would Attract Penalty(17.07.2017)

Finance Ministry has said that traders should obtain registration under Goods and Service Tax (GST) law at the earliest without waiting for the last d.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Madras HC: Asian Paints to Furnish Bank Guarantee for GST Department to Release Detained Goods(02.05.2022)

Madras High Court has directed the Goods and Services Tax department to discharge the detained goods on furnishing of the bank guarantee by Asian Pain.....

Tags : Madras High Court, Goods and Services Tax, bank guarantee, Asian Paints

AAR, Telangana: ITC Can Be Availed on IGST Paid Both on Imports Intra & Inter-State Sales Authority(20.04.2022)

Allahabad High Court has observed that the Court for the reason of an application under Section 29A of the Arbitration and Conciliation Act, 1996 woul.....

Tags : Authority of Advance Ruling, Goods and Services Tax, 2017, Input Tax Credit

AAR, West Bengal: Services for Collection and Disposal of Bio Medical Waste Iis Exempt From GST(12.04.2022)

Authority for Advance Ruling, West Bengal has held that services provided for collection and disposal of bio-medical waste to the State Government is .....

Tags : Authority for Advance Ruling, services, bio-medical waste, State Government, Goods and Services Tax

#GST: Govt Clarifies Applicability of GST on Selling of Space for ads in Print Media(24.08.2017)

Govt has clarified that selling of space for ads in print media is leviable to GST @ 5%, if ad agency works on principal to principal basis. If ad age.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Central Government exempts specified goods from the whole of goods and service tax compensation cess leviable under Customs Tariff Act(12.07.2024)

In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962) read with sub-section (12) of section 3, of.....

Tags : Special Economic Zone, Goods and Services Tax, Customs Tariff Act

P&H HC: GST Registration Suspension Deemed to be Revoked if SCN Not Decided Within 30 Days of Reply(27.03.2024)

Punjab and Haryana High Court has held that if a show cause notice is not decided within thirty days of filing a reply, the suspension of Goods and Se.....

Tags : Punjab and Haryana High Court, Show Cause Notice, Goods and Service Tax, Suspension

Chhattisgarh HC: Undervaluation of Goods in Invoice is No Ground for Detention of Goods(23.03.2020)

Chhattisgarh High Court has held that undervaluation of goods in the invoice cannot be the ground for the detention of goods under Section 129 of the .....

Tags : Chhattisgarh High Court, Undervaluation of Goods

No Late Fee for Delayed Filing of GSTR-5A: GSTN(30.05.2018)

Goods and Services Tax Network (GSTN) has clarified that no late fee is payable for delayed payment of GSTR-5A by the Online Information and Database .....

Tags : Goods and Services Tax Network

Government Waives Late Fee for July Returns(04.09.2017)

Central Government has clarified that no late fee would be levied on tax payers who failed to furnish the return in FORM GSTR-3B for the month of July.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CBEC Mandates ‘ e-SANCHIT ‘ for Online Filing of Documents from 15th March(05.03.2018)

Central Board of Excise and Customs (CBEC) is all set to implement its new facility 'e-SANCHIT' enabling the registered persons to file documents onli.....

Tags : Goods and Services Tax

AAR, Tamil Nadu: 12% GST on Solar Pump Controller for Solar Submersible Pump Application(06.05.2022)

Authority for Advance Ruling, Tamil Nadu has observed that 12% Goods and Services Tax Applicable on Solar Pump Controller for Solar Submersible Pump A.....

Tags : Authority for Advance Ruling, Goods and Services Tax, 12%, Solar Pump Controller

CBEC Notifies 2.5% CGST for Standalone Restaurants Without Input Tax Credit and 9% for Others(16.11.2017)

Central Board of Excise and Customs (CBEC) has notified that standalone restaurants are liable to pay CGST @ 2.5% whereas other restaurants would pay .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Odisha Paves Way For July 1 GST Rollout, Passes State GST Bill(22.05.2017)

Odisha State Legislative assembly has unanimously passed State Goods and Services Tax (SGST) Bill, 2017 and VAT Bill, 2017.

Tags : Goods and Services Tax (GST), One-Nation One-Tax, GST Rates, Services

#GST: Govt Releases FAQs on Composition Levy(06.07.2017)

Central Government has released Frequently Asked Questions (FAQs) on Composition levy under new indirect tax law, GST.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CESTAT, Hyderabad: Exported Goods Cannot Be Confiscated Under Section 113 of Customs Act(26.04.2022)

Customs, Excise and Service Tax Appellate Tribunal, Hyderabad has ruled that Section 113 of the Customs Act, 1962 only provides for confiscation of go.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Section 113 of the Customs Act, 1962, confiscation of goods

AAR, West Bengal: No GST on Service Provided to State Government for Collection and Disposal of Bio-M(18.04.2022)

Authority for Advance Ruling, West Bengal has ruled that service provided to the State Government for the collection and disposal of bio-medical waste.....

Tags : Authority for Advance Ruling, State Government, bio-medical waste, Goods and Services Tax

Allahabad HC: Section 6 of GST Act is Enacted to Avoid Possibility of Conflicting Orders(11.04.2022)

Allahabad High Court has observed that section 6 of Goods and Services Tax Act, 2017 is enacted to avoid possibility of orders of conflict and holds n.....

Tags : Allahabad High Court, section 6 of Goods and Services Tax Act 2017, jurisdiction

Calcutta HC: GST Dept Cannot Seize Vehicle for Want of Second E-Way Bill(18.05.2022)

Calcutta High Court has ruled that the Goods and Services Tax (GST) department shall not seize the vehicle in the absence of second e-way bill since t.....

Tags : Calcutta High Court, Goods and Services Tax, e-way bill

Service tax levy on services provided by a Goods Transport Agency(05.10.2015)

Ministry of Finance has taken measures to alleviate difficulties faced by Goods Transport Agencies in respect of service tax levy on the services of g.....

Tags : Service tax, goods, transport

Shifting of Capital Goods imported under the EPCG Scheme(29.08.2018)

In exercise of the powers conferred under Paragraph 1.03 of the Foreign Trade Policy (FTP) 2015-20, the Director General of Foreign Trade in public in.....

Tags : Capital Goods, Import, EPCG Scheme

Govt Clarifies, 'Lottery is a Good under GST Regime'(30.08.2017)

Central Board of Excise and Customs has said that supply of lottery has been treated as supply of goods under Central Goods and Services Tax (CGST) Ac.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

SC: Imported Goods Violating FTDR/DGFT Notifications are 'Prohibited Goods' Liable for Confiscation(22.06.2021)

Supreme Court has held that peas and pulses, which were imported in violation of the notifications of the Central Government and the Director General .....

Tags : Supreme Court, Imported Goods Violating FTDR/DGFT Notifications

Govt Extends Due Dates for Filing GSTR-1 by Taxpayers with Aggregate Turnover of More than 1.5 Crore(16.11.2017)

Central Government has extended due dates for furnishing of GSTR-1 for those taxpayers with aggregate turnover of more than Rs.1.5 crores. The due dat.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Delhi Govt Notifies GST Exemption to Intra-State supply of Heavy Water and Nuclear Fuels(10.11.2017)

Delhi Government has notified that intra-state supply of heavy water and nuclear fuels will be out of the ambit of Goods and Services Tax (GST).

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST Council Freezes Rate for Textile Job Works at 5%, Cuts Rate for Govt Works Contract to 12%(08.08.2017)

GST Council in its 20th meeting has fixed GST rate for textile job works at 5 percent, and cut rate for government works contract to 12 percent with b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CBEC: Online Info., Database Access Suppliers From Outside India Gets Relaxation For Return Filing(30.08.2017)

Central Board of Excise and Customs (CBEC) has extended the due date of filing return for persons providing Online Information and Database Access or .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR, Karnataka: Pre-developed Computer Software Can be Treated as Goods and Attracts 5% GST(02.05.2022)

Authority for Advance Ruling, Karnataka has ruled that pre-developed and pre-designed Computer Software can be treated as goods and attracts 5% Goods .....

Tags : Authority for Advance Ruling, Goods and Services Tax, Computer Software, Goods

Govt Extends Due Dates for Filing GSTR-1 by Taxpayers with Aggregate Turnover of Upto 1.5 Crore(16.11.2017)

Central Government has extended due dates for furnishing of GSTR-1 for those taxpayers with aggregate turnover of upto Rs.1.5 crores. The due dates ar.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST: Only 50 Items to Remain in 28 Percent Slab(10.11.2017)

GST Council has decided to keep only 50 items, mostly demerit, sin and luxury goods in top 28% bracket.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST Council Freezes Rate for Printing Books, Newspapers at 12% If Services Supplied by 3rd Party(08.08.2017)

GST Council has said that tax rate of job work for printing books and newspapers will be 12% if service is supplied by someone else, while GST rate wi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: CBEC Clarifies 'Food Supplied in Non-AC Areas of A/C Restaurants Attracts 18% GST'(17.08.2017)

Central Board of Excise and Customs (CBEC) has clarified that 18 per cent GST is applicable to food supplied in non-A/C areas of an A/C restaurant.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Notifies GST Settlement of Funds (Second Amendment) Rules(08.06.2018)

Central Government has notified the Goods and Services Tax Settlement of Funds (Second Amendment) Rules, 2018 which allows provisional settlement of I.....

Tags : Goods and Services Tax

Madras High Court Rejects Plea Seeking to Bring Petrol, Diesel Under GST(19.03.2018)

Madras High Court has dismissed the petition which sought to bring Petrol and Diesel under the Goods and Services Tax ( GST ) regime.

Tags : Madras High Court, Goods and Services Tax

All HC: Authorities Can Survey Business Premises if Detained Goods Not Accompanied with Proper Docs.(13.08.2024)

Allahabad High Court has held that the GST authorities have full mechanism as well as power that after detaining the goods, if the same were not accom.....

Tags : Allahabad High Court, Detained Goods, Business Premises

#GST: Services by Residents Welfare Association Not to Become Expensive under GST(14.07.2017)

Ministry of Finance has clarified that services provided by Housing Society Residents Welfare Association not to become expensive under Goods and Serv.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Extends Time limit for Filing of Return by Composition Dealer(16.11.2017)

Central Government has notified that the time limit for filing GST return in Form GSTR-4 by the Composition dealer is extended to 24th December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: West Bengal Unanimously Passes State GST Bill(10.08.2017)

West Bengal Assembly has unanimously passed State Goods and Services Tax (SGST) Bill.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

National Capital Goods Policy(25.05.2016)

The National Capital Goods Policy with the objective of .....

Tags : national capital goods policy, export, self reliance

Cabinet Approves Promulgation of GST (Compensation to States) Ordinance, 2017(31.08.2017)

Union Cabinet has approved promulgation of an ordinance to suitably amend the Goods and Services Tax (Compensation to States) Act, 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Extends Due Date for Filing GSTR-5A to 15th December(16.11.2017)

Central Government has extended the due date for filing of return in FORM GSTR-5A for the months of July to October, 2017 till 15th December 2017.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR, Karnataka: Computer Software Supplied to Public Funded Research Institutions Attracts 5% GST(03.05.2022)

Authority of Advance Ruling, Karnataka has ruled that 5% Goods and Services Tax is payable on computer software supplied to public-funded research ins.....

Tags : Authority of Advance Ruling, 5% Goods and Services Tax, computer software

Govt. Notifies GST Rate of 2.5% on Scientific & Technical Equipments Supplied to Certain Institutions(16.11.2017)

Central Board of Excise and Customs (CBEC) has notified Concessional Goods and Services Tax (GST) rate of 2.5% on Scientific and Technical Equipments .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt. Cancels Reduction in Late Fee for Returns Filed by OIDAR Service Providers(08.03.2018)

Central Government has cancelled the reduction in late fee for delay in filing GSTR-5A by the Online Information and Database Access or Retrieval (OID.....

Tags : Goods and Services Tax

CGST: Refund of Duty Deposit Paid on or After Amendment of 2014 Can Invoke Section 35FF(30.05.2022)

Central Goods and Services Tax Authority, Panipat observed that refund of duty deposit paid on or after the amendment of 2014 can invoke Section 35FF .....

Tags : Central Goods and Services Tax, amendment, Section 35FF

CESTAT, Delhi: CHA Has No Reason to Doubt Any Malpractice of Export of Prohibited Goods(10.05.2022)

Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Custom House Agent had no reason to doubt any malpractice and attempted e.....

Tags : Customs, Excise and Service Tax Appellate Tribunal, Custom House Agent, malpractice, prohibited goods, abetment

#GST: No GST on Free Food Supplied in Anna Kshetras(12.07.2017)

Finance Ministry has clarified that Goods and Services Tax (GST) is not applicable on free food supplied in Anna Kshetras run by religious institution.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Suppliers Using E-Commerce Platform Having Turnover Below 20 lakhs Exempted From GST Registration(17.11.2017)

Central Government has notified that the threshold limit of turnover of Rs. 20 lakhs is also applicable to suppliers using e-commerce platform under t.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Government Adds Sanitary Napkins to 12% Tax Slab(11.07.2017)

Government has said that sanitary napkins will attract a GST rate of 12%, a shade lower than 13.7% in the previous indirect tax regime.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

GST on Supply of Raw Cotton by Agriculturist will be Paid by Recipient Under Reverse Charge: CBEC(16.11.2017)

Central board of Excise and Customs (CBEC) has notified that Goods and Services Tax (GST) on supply of Raw Cotton by agriculturist will be liable to b.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Government: Hospital Room Rent Exempted from GST(04.09.2017)

Central Government has clarified that the rent paid by patients for hospital rooms are out of the ambit of Goods and Services Tax (GST) regime.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Govt Notifies Due Dates for Furnishing FORM GSTR-3B till March 2018(16.11.2017)

Central Government has notified the due dates for furnishing the returns in FORM GSTR-3B till March 2017. As per the Notification, returns for January.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

AAR, West Bengal: Dismantling of Existing Sleeper and Installing New Ones Attracts 12% GST(06.05.2022)

Authority of Advance Ruling, West Bengal has held that the dismantling of existing sleeper fixings and/or installation of H-Bean Steel sleepers for ra.....

Tags : Authority of Advance Ruling, sleeper fixings, H-Bean Steel sleepers, Goods and Services Tax

No IGST on Import of Specific Sports Goods by Sports Persons of Outstanding Eminence(13.11.2017)

GST Council has exempted the import of specific sports goods by sports persons of outstanding eminence from the ambit of Integrated Goods and Services.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST Council Says for 'Rent a Cab Service' Rate will be 12% If Service Provider Does Not Claim ITC(08.08.2017)

GST Council has said that in case of 'rent a cab service', GST rate will be 12% if service provider does not wish to claim Input Tax Credit (ITC), whi.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: Govt Extends Time limit for Furnishing Returns(09.08.2017)

Government has extended date of filing returns under CGST Act, 2017. For July & August, FORM GSTR-1 can be filed between 01-05 Sep, 2017 and 16-20 Sep.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CESTAT: No Excise Duty on Goods Consumed for Manufacture of Exempted Final Products(02.06.2022)

Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad has held that intermediate goods consumed for the manufacture of exempted final products.....

Tags : CESTAT, Exempted Goods, Excise

GSTN Asks Traders to File July Returns from 5 Aug Onwards(04.08.2017)

Goods and Services Tax Network (GSTN) will open the facility of filing returns from 5th August 2017. By this, the first GST return for the month of Ju.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Delhi HC: Incorrect Classification of Goods Would Not Ipso Facto Amount to Collusion(26.11.2024)

Delhi High Court has held that a misclassification or an incorrect classification of goods would not ipso facto amount to collusion, wilful misstateme.....

Tags : Delhi High Court, Classification of Goods

GST: 18% Rate for Chewing Gums, Chocolates, After Shave(10.11.2017)

GST Council has said that 18% GST will be levied on chewing gums, chocolates, after shave, deodorant, washing power, detergent, marble.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST Council Brings Down Tax Rates on Agricultural Services to 12%(08.08.2017)

GST Council has brought down agriculture services, tax rate of post-harvest and storage to 12% from current 18%. Tax rate for entry into planetariums .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Due Date for Furnishing GSTR-5 by Non-Resident Taxable Person Extended to 11th December(16.11.2017)

Central Government has extended time limit for furnishing the return by a non-resident taxable person in FORM GSTR-5 under the Goods and Services Tax .....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

#GST: IGST on High Sea Sales of Imported Goods is Payable at Time of Clearance(03.08.2017)

Central Board of Excise and Customs (CBEC) have clarified that Integrated Goods and Services Tax (IGST) is payable on High Sea Sales of goods imported.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

CESTAT, Delhi: Finished Goods Not Liable for Confiscation in Absence of Any Finding(05.07.2021)

Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Delhi has ruled that the finished goods are not liable for confiscation in absence of an.....

Tags : Customs, Excise, and Service Tax Appellate Tribunal, Finished Goods

AAAR, Maharashtra: No GST & TDS on Renting of Immovable Property to Social Justice Department(13.04.2022)

Appellate Authority of Advance Ruling, Maharashtra has observed that the renting of immovable property to the social justice department is exempt from.....

Tags : Appellate Authority of Advance Ruling, immovable property, social justice, Goods and Services Tax, Tax Deducted at Source

Clarification of payment of deferred duties on transferring of goods from one Unit to another(25.06.2024)

1. Representations from trade have been received in the Board seeking clarity on the payment of deferred duties and other procedural requirements when.....

Tags : MOOWR, Transfer, Goods

#GST: Govt Clarifies Applicability of GST on Services by Fair Price Shops(24.08.2017)

Central Government has clarified that services provided by Fair Price Shops to Government are exempted from the ambit of new Goods and Services Tax (G.....

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

SC: Customs Duty to be Paid by Owner Even When Confiscated Goods are Redeemed by Paying Fine(24.07.2024)

Supreme Court has held that the owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine un.....

Tags : Supreme Court, S. 125 of Customs Act, Confiscated Goods, Customs Duty

AAR: Supply of Works Contract Services to Nagar Nigam Attracts 12% GST(06.06.2022)

Gujarat Authority of Advance Ruling has ruled that 12% Goods and Services Tax (GST) is payable on the supply of work contract services to Nagar Nigam.

Tags : Gujarat Authority of Advance Ruling, Goods and Services Tax, Nagar Nigam

#GST Council Confirms Applicability of RCM on Legal Services(08.08.2017)

GST Council has confirmed applicability of reverse charge mechanism on all legal services provided to business entities.

Tags : Goods and Services Tax (GST), One-Nation_One-Tax

Copyright © 2024 - All Rights Reserved