IN THE ITAT VISAKHAPATNAM BENCH

 

GST

Shabnam Petrofils (P.) Ltd. v. Union of India JULY 17, 2019 [2019] 108 taxmann.com 15 (H.C-Gujarat)

 

There being no express provision in section 54(3) empowering Central Government to provide for lapsing of unutilised ITC, petitioners have a vested right to unutilised ITC accumulated on account of rate of tax on inputs being higher than rate of tax on output supplies (inverted rate structure) Read More

MRF Ltd., In re JUNE 24, 2019 [2019] 108 taxmann.com 65 (AAAR - TAMILNADU)
AAAR sets aside ruling of AAR and holds that where a post purchase discount is extended by supplier of goods or services to appellant MRF Ltd. on account of their registering in interactive automated data exchange arrangement setup by C2FO India LLP, appellant can avail Input Tax Credit of full GST charged on undiscounted supply invoice of goods/ services by their suppliers. A proportionate reversal of credit is not required to be done by them. This is subject to their fulfilling other conditions stipulated by law and that GST paid by them for said goods/service is not reversed or reimbursed/ re-credited etc. to them in any manner by supplier or on his behalf, after credit has been availed by MRF. Read More

Saraf Natural Stone v. Union of India JULY 10, 2019 [2019] 107 taxmann.com 352 (H.C-Gujarat)
Where writ-applicants are seeking compensation and interest towards substantial delay in making payment of refund of Integrated Tax paid on export of goods in terms of section 16 of Integrated Goods and Services Tax (IGST) Act, 2017 and Rules made thereunder mutatis mutandis read with provisions relating to refund of Central Goods and Services Tax (CGST) Act, 2017, since respondents have not explained in any manner issue of delay as raised by writ-applicants by filing any reply, writ-applicants are entitled to 9 per cent per annum interest from date of filing of GSTR-03. Read More

Dongsung Automotive (P.) Ltd. v. Superintendent of Central Taxes [2019] 107 taxmann.com 406 (Madras) JUNE 13, 2019
Where assessee for period from July, 2017 to November, 2018 was unable to pay entire tax due on due date and Competent Authority issued on assessee a notice under section 50 calling upon it to pay interest on delayed payment of tax and further issued a notice under section 79 on assessee's bank asking it to make payment in pursuance of aforesaid demand, if assessee would make payment of admitted liability on or before 20-6-2019, notice issued on assessee's bank will stand set aside. Read More

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GST – CENTRAL TAX

 

Notification No. 33/2019-Central Tax ,dt. 18-07-2019:
Seeks to carry out changes in the CGST Rules, 2017. Read More

 

Notification No. 34/2019-Central Tax ,dt. 29-07-2019:
Seeks to extend the last date for furnishing FORM GST CMP-08 Read More

 

Notification No. 35/2019-Central Tax ,dt. 29-07-2019:
Seeks to extend the last date for furnishing FORM GST CMP-08 for the quarter April -June 2019 till 31.08.2019 Read More

 

 

GST– CENTRAL TAX (RATE) & INTEGRATED TAX (RATE)

 

Notification No. 12/2019-Central Tax (Rate) & Notification No. 12/2019-Integrated Tax (Rate) dt. 31-07-2019:
which seeks to reduce the GST rate on Electric Vehicles, and charger or charging stations for Electric vehicles. Read More
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Notification No. 13/2019-Central Tax (Rate) & Notification No. 13/2019-Integrated Tax (Rate) dt. 31-07-2019:
which seeks to exempt the hiring of Electric buses by local authorities from GST. Read More
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GST – CIRCULARS

 

Circular No. 107/26/2019-GST dated 18.07.2019:
which seeks to clarify various doubts related to supply of Information Technology enabled Services (ITeS services). Read More

 

Circular No. 108/27/2019-GST dated 18.07.2019:
which seeks to clarify issues regarding procedure to be followed in respect of goods sent /taken out of India for exhibition or on consignment basis for export promotion. Read More

 

Circular No. 109/28/2019-GST dated 22.07.2019:
Clarification on issues related to GST on monthly subscription/contribution charged by a Residential Welfare Association from its members. Read More

 

CUSTOMS – TARIFF

 

Notification No.18/2019–Customs dt. 06.07.2019:
Seeks to increase the effective rate of Road and Infrastructure cess, as additional duty of customs, on petrol and diesel. Read More

 

Notification No.19/2019-Customs dt. 06.07.2019:
Seeks to exempt specified defense equipment and their parts from Basic Customs Duty for a period of 5 years. Read More

 

Notification No.20/2019–Customs dt. 06.07.2019:
Seeks to further amend notification No. 52/2017-Customs dated 30th June 2017 so as to increase the effective rate of Basic Customs Duty on petroleum crude. Read More

 

Notification No.21/2019-Customs dt. 06.07.2019:
Seeks to further amend notification No 25/98-Customs dated 2nd June 1998 to update the classification of the goods in the notification. Read More

 

Notification No.22/2019–Customs dt. 06.07.2019:
Seeks to further amend notification No 25/2002-Customs dated 1st March, 2002 to exempt specified capital goods use for manufacture of specified electronic items. Read More

 

Notification No.23/2019-Customs dt. 06.07.2019:
Seeks to further amend notification No 25/2005-Customs dated 1st March, 2005 to explicitly provide BCD exemption on the specified parts of line telephone handset. Read More

 

Notification No.24/2019–Customs dt. 06.07.2019:
Seeks to further amend notification No 57/2017-Customs dated 30th June, 2017 to explicitly exclude the specified electronic items from scope of entry at S.No.6A of the notification and to provide the effective rates on other goods. Read More

 

Notification No.25/2019-Customs dt. 06.07.2019:
Seeks to further amend notification No 50/2017-Customs dated 30th June, 2017 so as to prescribe effective rate of Basic Customs Duty (BCD). Read More

 

Notification No.26/2019–Customs dt. 06.07.2019:
Seeks to further amend notification No 14/2006-Customs dated 1st March 2006 in order to change the classification of other dyed fabrics of nylon from “5407 42 00” to “5407 42” Read More

 

Notification No.27/2019-Customs dt. 06.07.2019:
Seeks to further amend notification No 27/2011-Customs dated 1st March 2011 to reduce the export duty on EI tanned leather and Hides, skins and leathers, tanned and untanned, all sorts. Read More

 

CUSTOMS – NON-TARIFF

 

Notification No. 48/2019-CUSTOMS (N.T.) dt. 04.07.2019:
Exchange Rates Notification No.48/2019-Custom (NT) dated 04.07.2019. Read More

 

Notification No. 49/ 2019-Customs (N.T.) dt. 09.07.2019:
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. 50/2019-Customs(N.T.) dt. 12.07.2019:
Amendment to the Notification No. 63/1994-Customs (N.T) dated 21st November, 1994, by notifying the pipeline of M/s Indian Oil Corporation Limited connecting Barauni, Patna, Motihari, Nonea in India to Amlekhgunj in Nepal as additional route for Raxaul LCS. Read More

 

Notification No. 51/2019-Customs (N.T.) dt. 15.07.2019 :
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. 52/2019-Cus (NT) d.t 18.07.2019:
Exchange Rates Notification No.52/2019-Customs (NT) dated 18.07.2019. Read More

 

Notification No. 53/2019-Cus (NT) d.t 31.07.2019:
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. 54/2019-Cus (NT) d.t 01.08.2019:
Amendments to Sea Cargo Manifest and Transhipment Regulations, 2018. Read More

 

Notification No. 55/2019-Cus (NT) d.t 01.08.2019:
Exchange Rates Notification No.55/2019-Custom (NT) dated 01.08.2019 Read More

 

Notification No. 56/2019-Cus (NT) d.t 05.08.2019:
Exchange Rates Notification No.56/2019-Custom (NT) dated 05.08.2019 Read More

 

ANTI DUMPING DUTY

 

Notification No. 27/2019-Cus (ADD), dt. 12-07-2019:
Seeks to extend levy of anti-dumping duty till 27.10.2019, on imports of " Paracetamol" originating in or exported from china PR, extended vide notification No. 39/2018 Customs (ADD), dated the 20th August, 2018, in pursuance of order of Hon'ble High Court of Gujarat in the matter of SCA 5278/2019. Read More

 

Notification No. 28/2019-Cus (ADD), dt. 24-07-2019:
Seeks to extend levy of anti-dumping duty till 27.10.2019, on imports of " Paracetamol" originating in or exported from china PR, extended vide notification No. 39/2018 Customs (ADD), dated the 20th August, 2018, in pursuance of order of Hon'ble High Court of Gujarat in the matter of SCA 5278/2019. Read More

 

Notification No. 29/2019-Cus (ADD), dt. 01-08-2019 :
Seeks to rescind notification No.23/2018 - Customs(ADD) dated 23.03.2018 that provided for provisional assessment of jute goods exported from Bangladesh or Nepal by M/s. Natural Jute Mill (Producer/Exporter) [Bangladesh] and M/s Kreation Global, LLC,USA (Exporter/ Trader) [Bangladesh] till the final findings of New Shipper Review in this regard are recieved. Read More

 

Notification No. 30/2019-Cus (ADD), dt. 01-08-2019:
Seeks to further amend notification No. 1/2017-Customs(ADD) dated 5th January, 2017 to prescribe ADD on exports from M/s. Natural Jute Mill (Producer/Exporter) [Bangladesh] and M/s Kreation Global, LLC,USA (Exporter/ Trader) [Bangladesh] on the basis of final findings of the Designated Authority in this regard. Read More

 

Notification No. 31/2019-Cus (ADD), dt. 06-08-2019 :
seeks to amend notification No.12/2019-Customs (ADD) dated the 26.02.2019 as per Corrigenda issued by Designated Authority vide notification F. No. 6/45/2017-DGAD 31.05.2019. Read More