CIRCULARS
| Circular No. | Subject |
| Circular No. 136/2020-GST, dt. 03.04.2020 |
Clarification in respect of various measures announced by the Government for providing relief to the taxpayers in view of spread of Novel Corona Virus (COVID-19) |
| Circular No. 137/07/2020-GST dt. 13.04.2020 (Para 5) |
Circular clarifying issues in respect of challenges faced by registered persons in implementation of provisions of GST issued |
| Circular No. 76/50/2018-GST dt. 31.12.2018 (Para 4) |
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the CGST Act; rate of tax in case of debit notes / credit notes issued under section 142(2) of the CGST Act; applicability of notification No. 50/2018-Central Tax; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST |
| Circular No. 65/39/2018-DOR dt. 14.09.2018 | Guidelines for Deductions and Deposits of TDS by the DDO under GST |
PRESS RELEASE
| Date |
Subject |
| 30.09.2018 | |
| 10.03.2018 | Press Note Return RCM TDS in GST Council meeting |
ADVANCE RULING
| Particulars | Crux |
|
2021(01)LCX0144(AAR) Karnataka Karnataka co-Coperative Milk Producers Federation Limited |
The applicant is not liable to deduct tax at source as per provisions of section 51 of CGST ACT towards payments made to suppliers of taxable goods or services or both, as they are not covered under any of the clauses of Section 51(1) of the CGST / KGST Act 2017. |
|
2019(03)LCX0158(AAR) Rajasthan Municipal Corporation Pratapgarh |
Pure Services will attract Nil rate of duty and provisions of GST TDS will not be applicable. In Composite supply of goods and services where supply of goods is not more than 25% of the total value of supply, will attract Nil rate of duty and provisions of GST TDS will not be applicable. In Composite supply of goods and services where supply of goods is more than 25% of the total value of supply, will attracts GST @ 12% (SGST 6% +CGST6%) if the activity fall under purview of Serial No. 3 of Notification 11/2017 (CT-rate) dated 28.06.2017 as amended from time to time and if not, then GST @ 18% (SGST 9% +CGST 9%) will be applicable. Provisions of GST TDS will apply as the activity in this case is taxable. |
|
2019(03)LCX0159(AAR) Rajasthan Rajasthan Rajya Sahakari Kriya Vikrya Sangh |
The applicant is not liable for charging GST on providing service for
procurement of agricultural produce i.e. oilseeds and pulses from farmers either
itself or on behalf of its principal and also not liable to for charging GST on
outward supply of pulses but can charge GST on outward supply of oil seeds as
per the Purchase order. As the applicant is not covered under Notification No. 50/2018- central tax dated 13.09.2018 read with Section 51 of CGST Act, 2017 and is therefore not liable to deduct Tax at Source (TDS) from payment to or credit of KrahVikrah, Sahakari Samiti/RAJFED. for their services of procurement of gunny bags, transportation, insurance and services of surveyors for the applicant to be supplied by the applicant to its principal NAFED itself. |
|
2019(04)LCX0148(AAR) West Bengal Indrajit Singh |
The Applicant's supply to the Howrah Municipal Corporation, is exempt from the payment of GST under Sl No. 3 of Notification No. 12/2017 - Central Tax (Rate) dated 28/06/2017. As the Applicant is making an exempt supply, the provisions of section 51 and, for that matter, Notification No.50/2018 - Central Tax dated 13/09/2018 to the extent they mandate and deal with the mechanism of TDS, do not apply to his supply. |
|
Rajasthan Jaipur Zila Dugdh Utpadak Sahakari Sangh Ltd. |
The applicant is not covered under the provisions of Section 51 of GST Act, 2017 therefore not liable to deduct tax at source. |
|
2019(09)LCX0168(AAR) West Bengal Mahendra Roy |
The Applicant's supply to the HMC is exempt from the payment of GST under Sl No. 3 of Notification No.12/2017 - CT(R) dated 28/06/2017.As the Applicant is making an exempt supply, the provisions of section 51 and, for that matter, Notification No.50/2018 - Central Tax dated 13/09/2018 and State Government Order No. 6284 - F(Y) dated 28/09/2018, to the extent they mandate and deal with the mechanism of TDS, do not apply to his supply. |