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THE EDGE

TAX & LEGAL UPDATE

Vol 3, Part 60	Tuesday, OCT 01, 2019
Fortnightly on GST, FSSAI, RERA & More...

Ghiya Legal invites articles for publishing in THE EDGE.

Send your contributions to contact@ghiya.in.

ITAT JUDGEMENTS

NEW DELHI BENCH

Aricent Technologies (Holdings) Ltd. v. Deputy Commissioner of Income-tax, Circle-1 (1), New Delhi dated 26.07.2019
TRANSFER PRICING: Where on DRP's directions to compute ALP on account of corporate charges at 1 per cent of total cost, if total cost of assessee worked out to be higher than what had been paid by assessee towards corporate charges, no adjustment to be made Read More

GUWAHATI BENCH

Hotel Centre Point v. Income Tax Officer dated 13.09.2019
Where assessee, a partnership firm, claimed exemption under section 10(26) contending that partners of firm belonged to Khasi Scheduled Tribe under article 366 of the Constitution and, thus, firm was entitled to section 10(26) exemption, since a partnership firm cannot be accepted as a member of Scheduled Tribe, said exemption could not be granted to assessee Read More

BANGALORE BENCH

M/s. Google India Pvt. Ltd. vs. ACIT, Range-11, Bangalore dated 06.09.2019
No penalty can be levied under Section 271(1)(c) if Hon’ble High Court has admitted the matter. Read More

CHANDIGARH BENCH

Punjab Cricket Association v. Assistant Commissioner of Income-tax, Circle 6(1), Mohali dated 12.09.2019
Where assessee cricket association was contributing towards promotion and popularity of cricket but at same time its activities were also concentrated for generation and augmentation of revenue by exploiting popularity of game and towards monopolisation and having dominant control over cricket, to exclusion of others, assessee would not be entitled to exemption under section 11 as its activities no more fall under definition of charitable purposes as per provisions of section 2(15) Read More

FROM THE BENCH

GST

Golden Vacations Tours and Travels In re dated 23.09.2019 vide Order No. 26 IWBAAR/2 01 9-20 - WEST BENGAL AUTHORITY FOR ADVANCE RULING

Standalone Service of Arranging Client’s Accommodation is classifiable as ‘Support Service’ on which ITC can be availed Read More

Revenue Bar Association vs. Union Of India & Ors. dated 20.09.2019

(i) Section 110(1)(b) of the CGST Act, 2017 excluding advocates from scope and view for consideration as members of GSTAT is not ultra vires to article 14 of constitution of India.

(ii) Section 110(b)(iii) which makes a member of the Indian Legal Service, eligible to be appointed as a Judicial Member of the appellate tribunal is contrary to the law laid down by the Hon'ble Supreme Court in Union of India v. R. Gandhi reported in 2010 (11) SCC and is to be struck down.

(iii) Section 109(3) and 109(9) of the CGST Act, 2017, which prescribes that the Tribunal shall consists of one Judicial Member, one Technical Member (Centre) and one Technical Member (State) by which the administrative members outnumber the judicial member being violative of Articles 14 and 50 of the Constitution of India to be struck down. Read More

Maansmarine Cargo International Ltd. In Re dated 23.08.2019 - MAHARASHTRA AUTHORITY FOR ADVANCE RULING

Payments for Supplies received shall disentitle the party to be a ‘Pure Agent’ Read More

INCOME TAX

Raju Sebastian & Ors. vs. Union Of India dated 04.09.2019
Demanding details of Bank Account of a person shall amount to Infringement of his Right to Privacy Read More

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◔ TIMELINES

Upcoming due dates under GST & Income Tax Laws:

Due date for filing GSTR-1 for the month of September, 2019 (turnover more than 1.5 cr)	10th October
Due date for issue of TDS Certificate for tax deducted under section 194-IA & Section 194-IB in the month of July, 2019	15th October
Due date for furnishing of Form 24G by an office of the Government where TDS/TCS for the month of September, 2019 has been paid without the production of a challan	15th October
Due date for Quarterly return for Composite taxable persons in CMP-08 (July – Sept, 2019)	18th October
Due Date for filing GSTR-3B for the month of September, 2019	20th October
Due date for filing GSTR-1 for the months of July - September, 2019 (turnover less than 1.5 cr)	31st October
Due date for furnishing of challan-cum-statement in respect of tax deducted under section 194-IA & Section 194-IB in the month of September, 2019	30th October

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NOTIFICATIONS / AMENDMENTS

GST - CENTRAL TAX

Notification No. 42/2019-Central Tax dt. 24-09-2019:
Seeks to bring rules 10, 11, 12 and 26 of the CGST (Fourth Amendment) Rules, 2019 in to force. Read More

Notification No. 43-Central Tax dated 30.09.2019:
Seeks to amend notification No 14/2019- Central Tax dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. Read More

GST - CENTRAL TAX - RATE

Notification No. 14/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No 1/2017- Central Tax (Rate) dated 28.6.2017 so as to specify effective CGST rates for specified goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019. Read More

Notification No. 15/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No 2/2017- Central Tax (Rate) dated 28.6.2017 so as to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants. Read More

Notification No. 16/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No 3/2017- Central Tax (Rate) dated 28.6.2017 so as to extend concessional CGST rates to specified projects under HELP/OALP, and other changes. Read More

Notification No. 17/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No 26/2018- Central Tax (Rate) dated 31.12.2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons. Read More

Notification No. 18/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No 2/2019- Central Tax (Rate) dated 7.3.2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme. Read More

Notification No. 19/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to exempt supply of goods for specified projects under FAO. Read More

Notification No. 20/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No. 11/2017- Central Tax (Rate) so as to notify CGST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019. Read More

Notification No. 21/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No. 12/2017- Central Tax (Rate) to exempt services as recommended by GST Council in its 37th meeting held on 20.09.2019. Read More

Notification No. 22/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No. 13/2017- Central Tax (Rate) so as to notify services under reverse charge mechanism (RCM) as recommended by GST Council in its 37th meeting held on 20.09.2019. Read More

Notification No. 23/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No. 4/2018 - Central Tax (Rate), dated the 25th January, 2018, by adding an explanation on the applicability of provisions related to supply of development rights. Read More

Notification No. 24/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to amend notification No. 7/2019 - Central Tax (Rate), dated the 29th March, 2019 by amending the entry related to cement. Read More

Notification No. 25/2019-Central Tax (Rate) ,dt. 30-09-2019:
Seeks to notify the grant of alcoholic liquor licence neither a supply of goods nor a supply of service as per Section 7(2) of CGST Act, 2017. Read More

CUSTOMS – TARIFF

Notification No. 30/2019-Cus,dt. 17-09-2019:
Seeks to amend notification No. 50/2017-Customs dated 30.06.2017 to reduce basic customs duty on Open cell (15.6” and above) for use in the manufacture of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels and certain goods for use in the manufacture of Open cell of Liquid Crystal Display (LCD) and Light Emitting Diode (LED) TV panels. Read More

Notification No. 31/2019-Cus,dt. 24-09-2019:
Seeks to amend notification No. 50/2017-Customs dated 30.06.2017, in order to exempt petroleum operations or coal bed methane operations undertaken under HELP and OALP. Read More

CUSTOMS – NON-TARIFF

Notification No. 64/2019-Cus (NT) d.t 13.09.2019:
Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg Read More

Notification No. 65/2019-Cus (NT) d.t 13.09.2019:
Amending Notification No. 12/97-CUSTOMS (N.T.), dated the 2nd April, 1997 so as to include Barhi, Distt Sonepat, Haryana Read More

Notification No. 66/2019-Cus (NT) d.t 19.09.2019:
Exchange Rates Notification No.66/2019-Custom(NT) dated 19.09.2019 Read More

ANTI-DUMPING DUTY

Notification No. 36/2019-Cus (ADD), dt. 14-09-2019:
Seeks to rescind notification No. 11/2015-Customs (ADD) dated 11th April, 2015. Read More

Notification No. 37/2019-Cus (ADD), dt. 14-09-2019:
Seeks to impose the definitive anti-dumping duty on the imports of "Electrical Insulators" originating in, or/and exported from China PR. Read More

Notification No. 38/2019-Cus (ADD), dt. 25-09-2019:
Seeks to impose anti-dumping duty on imports of ‘High -Speed Steel of Non-Cobalt Grade’originating in, or exported from Brazil, China and Germany. Read More

Notification No. 39/2019-Cus (ADD), dt. 28-09-2019:
seeks to rescind Notification No. 23/2013-Customs(ADD) dated 10th October, 2013. Read More

COUNTERVAILING DUTY

Notification No. 03/2019-Cus(CVD),dt. 17-09-2019:
Seeks to levy countervailing duty on 'Atrazine Technical' originating in or exported from China PR , in pursuance of final findings issued by DGTR. Read More

Notification No. 04/2019-Cus(CVD),dt. 17-09-2019:
Seeks to levy countervailing duty on 'Welded Stainless Steel Pipes and Tubes' originating in or exported from China PR and Vietnam, in pursuance of final findings issued by DGTR. Read More

MISCELLANEOUS

CBDT again extends due date for linking of Aadhaar with PAN till December 31, 2019 Read More
CBDT issues Norms for Conduct of Assessment Proceedings through `E-Proceeding’ Facility during Financial Year 2019-20 Read More
CBDT again issues clarifications on Filling-up of Return Forms for the Assessment Year 2019-20 Read More
Press Release On Gst Rate On Services As Recommended By The GST Council in Its 37th Meeting Held On 20th September, 2019 Read More
Decisions taken by the GST Council in its 37th Meeting held on 20.09.2019 Read More

Editorial Team : Meenal Ghiya, Priyamvada Joshi & Deepak Garg

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