NOTIFICATIONS
| Notification No. | Subject |
| Notification No. 11/2020 - Central Tax dt. 21.03.2020 | Seeks to provide special procedure for corporate debtors undergoing the corporate insolvency resolution process under the Insolvency and Bankruptcy Code, 2016 |
| 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. 65/2017-Central Tax dt. 15.11.2017 | Seeks to exempt persons from registration who are making supplies of services other than supplies u/s 9(5) through e-commerce operator and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of 20 lakh rupees and 10 lakh in 'special category States'. |
| Notification No. 10/2017-Integrated Tax dt. 13.10.2017 | Seeks to exempt persons making inter-State supplies of taxable services and having an aggregate turnover, to be computed on all India basis, not exceeding an amount of twenty lakh rupees in a financial year as the category of persons exempted from obtaining registration under the said Act. |
| Notification No. 38/2017-Central Tax dt. 13.10.2017 | By amending notification No. 32/2017 relating to handicraft products ,it further includes some other items in handicraft product specified in table in such notification. |
| Notification No. 09/2017-Integrated Tax, dt. 13.10.2017 | By amending notification No. 8/2017-IGST relating to handloom product, it further includes some other items in handicraft product specified in table in such notification. |
| Notification No. 07/2017-Integrated Tax, dt. 14.09.2017 | specifies the job workers engaged in making inter-State supply of services to a registered person as the category of persons exempted from obtaining registration under the said Act except (i) when turnover exceed 20/10 lakh (ii) involved in making supply of services in relation to the goods s.no 151 of annexure rule 138 i.e. Jewellery, goldsmiths' and silversmiths' wares and other articles (Chapter 71) |
| 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. 57/31/2018-GST dt.04.09.2018 | Scope of Principal-agent relationship in the context of Schedule I of the CGST Act. |
| Circular No. 27/01/2018-GST dt.04.01.2018 |
Clarifications regarding levy of GST on accommodation services, betting and gambling in casinos, horse racing, admission to cinema, homestays, printing, legal services etc. |
| Circular No. 1/1/2017-GST dt.26.06.2017 | Proper officer for provisions relating to Registration and Composition levy under the Central Goods and Services Tax Act, 2017 or the rules made thereunder |
PRESS RELEASE
| Date |
Subject |
| 21.07.2018 [Para 2(6)] | Recommendations made during the 28th meeting of the GST Council |
ADVANCE RULING
| Particulars | Crux |
|
2020(07)LCX0101(AAR) Gujarat Patrator |
Supply of goods and service on behalf of the taxable person is covered under sl. no.(vii) of Section 24 of CGST Act, 2017. Therefore, required to take registration and accordingly liable to pay GST on supply of goods and services. |
|
2019(04)LCX0155(AAR) Maharashtra Jalaram Feeds |
Applicant is liable to take registration in view of provisions of section 24 of the GST Act, 2017. |
|
2018(12)LCX0130(AAR) Maharashtra Cummins India Limited |
The engine manufactured and supplied solely and principally for use in railways/locomotives are classifiable under HSN Heading 8408.The applicant is required to pay GST on such supply made to their offices/branches having different registration numbers. In the subject case assessable value can be determined by following the provisions of Rule 30 of the CGST Rules, 2017. As per the provisions of Section 24 of the CGST Act, 2017, the applicant is required to get registered as an ISD. |
|
2018(10)LCX0082(AAR) Maharashtra Sadashiv Anajee Shete |
As per the provisions of section 24 of CGST/MGST ACT, the applicant ,is covered under “Electronic commerce operator “. Hence, he is liable to get registered. Applicant is liable to pay GST on the value of commission received from website users/Pundits , not for on total amount received. Applicant is not covered under the entry No. 13 of exemption notification No. 12/2017-Central Tax (Rate) dated 28th June 2017 as he is acting as an ” Intermediately” persons . |