NOTIFICATIONS
| Notification No. | Subject |
| Notification No.07/2019-Central Tax (Rate), dt. 29.03.2019 |
Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.(w.e.f. 01.04.2019) |
| Notification No. 02/2019-Central Tax (Rate), dt. 07.03.2019 | To give composition scheme for supplier of services with a tax rate of 6% having annual turn over in preceding year upto Rs 50 lakhs. (w.e.f. 01.04.2019) |
| Notification No. 56/2018-Central Tax dt. 23.10.2018 | Seeks to supersede Notification No. 32/2017-Central Tax, dated 15.09.2017 regarding registration exemption for handicraft suppliers. |
| Notification No. 03/2018-Integrated Tax dt. 22.10.2018 | Seeks to supersede Notification No.8/2017 " Integrated Tax, dated 14.09.2017 regarding registration exemption for persons supplying handicraft goods. |
| Notification No. 22/2018-Central Tax (Rate) dt. 06.08.2018 | Extends the exemption of reverse charge on supplies from unregistered person, u/s 9(4) till 30.09.2019. |
| Notification No. 12/2018-Central Tax (Rate) dt. 29.06.2018 | Extends the exemption of reverse charge on supplies from unregistered person, u/s 9(4) till 30.09.2018. |
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Extends the exemption of reverse charge on supplies from unregistered person, u/s 9(4) till 30.06.2018. |
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| Notification No. 40/2017-Central Tax (Rate) dt. 23.10.2017 | Notifies the rate 0.5% of CGST or 0.1 % of IGST on supply of taxable goods to merchant exporter on fullfillment of condition specified in notification. |
| Notification No. 39/2017-Central Tax (Rate) dt. 18.10.2017 | Notifies the rate(2.5 % CGST/5% IGST) on tariff heading 19 or 21 on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society on the condition of certificate produced before Govt. |
| Notification No. 38/2017-Central Tax (Rate) dt. 13.10.2017 | Seeks to exempt payment of tax on reverse charge on supplies from unregistered person under section 9(4) of the CGST Act, 2017 till 31.03.2017. |
| Notification No.37/2017-Central Tax (Rate) , dt. 13.10.2017 | Seeks to prescribe Central Tax rate on the leasing of motor vehicles. |
| Notification No. 26/2017-Central Tax(Rate) dt. 21.09.2017 | Exempts intra state supply of heavy water and nuclear fuels falling in Chapter 28 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) by the Department of Atomic Energy to the Nuclear Power Corporation of India Ltd from the whole of the central tax. |
| Notification No. 17/2017-Central Tax (Rate) dt. 28.06.2017 | Notifies the categories of services where tax shall be paid by the electronic commerce operator (ECO) u/s 9(5). |
| Notification No. 13/2017-Central Tax (Rate) , dt. 28.06.2017 | To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST Act |
| Notification No.11/2017-Central Tax (Rate) , dt. 28.06.2017 | To notify the rates for supply of services under CGST Act |
| Notification No. 10/2017-Central Tax (Rate), dt. 28.06.2017 | The dealer of second hand goods doesn't need to pay CGST and SGST/ UTGST where he receives such second hand goods for unregistered person and pays the tax on outward supply u/rule 32(5) of such goods. So in pursuance of this notification reverse charge doesn't apply in this case. |
| Notification No. 09/2017-Central Tax (Rate).dt. 28.06.2017 | Exempts supplies from reverse charge u/s 9(4) which are received by TDS deductor who is not liable to be registered otherwise than clause vi of section 24 u/s 51 from unregistered supplier. |
| Notification No. 04/2017-Central Tax (Rate) , dt. 28.06.2017 | Reverse charge on certain specified supplies of goods under section 9 (3) |
| Notification No. 01/2017-Central Tax (Rate) , dt. 28.06.2017 | CGST Rate Schedule notified under section 9 (1) |
| Notification No. 05/2017-Central Tax, dt. 19.06.2017 | Persons who are only engaged in making supplies of taxable goods or services or both, the total tax on which is liable to be paid on reverse charge basis are exempted from obtaining registration. |
CIRCULARS
|
Circular No. |
Subject |
| Circular No. 167/23/2021-GST dt. 17.12.2021 | GST on service supplied by restaurants through e-commerce operators |
PRESS RELEASE
| Date | Subject |
| 21.07.2018 | Recommendations made during the 28th meeting of the GST Council dated [Para 2(3)] |
| 10.03.2018 | Press Note Return RCM TDS in GST Council meeting held on |
| 22.09.2017 | On Branded Food Products & Actionable Claim |
| 20.09.2017 | On Branded Food Products & Actionable Claim |
| 13.07.2017 | Clarification on Tax in Reverse Charge on Gold Ornaments |
CASE LAW
|
Particulars |
One liner |
|
Kerala High Court Shiyaad,Abdul samad, N.A. Faqurudeen, |
GST Council not to adjudicate on the grievances raised by the members of the general public on imposition and levy of GST on any product. |
|
Madras High Court K.K.Ramesh |
It is for the Central Government to act on the recommendations of the GST council to bring the petroleum and diesel prices within the ambit of the GST, not the High court |
|
Punjab & Haryana High Court Rajwinder Singh |
No GST/Service Tax is leviable on the fee paid for grant of license sale of liquor for human consumption. |
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Rajasthan High Court Ladu Lal Hiran & Ors. |
Lease holders are required to pay the GST under the reverse charge mechanism for royalty paid for mining activities |
ADVANCE RULING
| Particulars | Crux |
|
Madhya Pradesh E-DP Marketing Pvt. Ltd. |
The Applicant shall be liable to pay IGST on ocean freight paid on imported goods under Reverse Charge Mechanism in terms of Notification No.10/2017-IT(R) and Notification No.8/2017-IT(R) irrespective of the ocean freight component having been a part of the CIF value of imported goods. |
|
Rajasthan Vinayak Stone Crusher |
The service provided by the State of Rajasthan to the applicant for which royalty is being paid is taxed on on reverse charge basis and services supplied by State Government of Rajasthan to Excess Royalty Collection Contractor (ERCC) by way of assigning the right to collect royalty on behalf of the State Government is exempted. |
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Karnataka Humble Mobile Solutions Pvt. Ltd. |
The applicant is not liable to pay tax for the supply of services by drivers through the e-commerce platform operated by the applicant, but he is liable to pay tax on the services provided to the drivers. Further, the applicant is liable to collect tax under section 52 on the net value of taxable supplies made by the drivers through it where the consideration with respect to such supplies is to be collected by the applicant. |
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Haryana Pioneer Partners |
The services for the right to use minerals including its exploration and evaluation, as per notification no. 11/2017-CT (Rate), dated 28.06.2017 is included in group 99733 under heading 9973. The royalty/dead rent paid/payable to the Government is consideration against the transfer of right to use minerals including its exploration and evaluation as per the lease granted by the Government to the applicant. The services for the right to use minerals including its exploration and evaluation attracts the same rate of tax as on supply of the like goods involving transfer of title in goods. As per notification no. 1/2017-CT (Rate), dated 28.06.2017 under the CGST Act, 2017 attract 5% GST (2.5 % CGST+ 2.5% HGST) as covered under HSN 2516.As per Notification No 13/2017-CT (Rate) the recipient of such services is liable to discharge the tax liability on such services provided to it by the Government on reverse charge basis. |
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Uttarakhand M/s Bahl Paper Mills Ltd. |
A Importer is required to pay IGST on Ocean
Freight as per Notification No. 08/2017 & 10/2017- Integrated Tax (Rate)
dt. 28.06.17, even if the importer has already paid IGST on CIF value of
imported goods. The applicant is also required to pay IGST on ocean
freight. Credit of IGST paid can be taken on the basis of invoice/challan
issued. As per explanation of section 17 of CGST Act 2017, Credit of GST
paid is not available in respect of Land, Building or any other civil
or any other civil structure. Hence Cenvat Credit of GST paid on on such
sanitary fittings which forms integral part of building or any other
civil structure is not available. |
|
Maharashtra Ecool Gaming Solutions Private Limited |
Applicant is liable to payment of IGST under Reverse Charge mechanism as per the provisions and Notification No. 4/2017-Integrated Tax (Rate) dated 28.06.2017. The supplier of Lottery is the State Government of Mizoram and the recipient of supply i.e. Lottery distributor or Agent, is located in Maharashtra therefore Serial No.5 of Notification No. 4/2017 ' Integrated Tax (Rate) is applicable on supply received by the applicant. |
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Uttarakhand NHPC Limited |
No GST is applicable on the activity of the applicant since the same falls under exempted services in terms of Notification No. 12/2017-Central Tax (Rate), dated 28.06.2017 (as amended time to time) |
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Haryana United Mining Corporation, Village Mankawas |
The applicant is liable to discharge the tax liability on such services provided to it by the Government on reverse charge basis (RCM). |
|
Maharashtra Famous studios ltd |
The RCM is applicable on the transactions effected from 1.7.2017 to 12.10.2017. |