Notification No. 3/2018, F.No. 3(163)/Policy-GST/2018/298-307 dated June 15, 2018
Delhi government amends the e-way bill rules with effect from 16 June 2018, as follows:
Notification No. 38/1/2017-Fin (R&C) (59) dated June 14, 2018
Government of Goa constitutes State Appellate Authority for Advance Ruling under GST to hear appeals against the rulings pronounced by State AAR.
Notification GO(Ms) No. 64 dated June 11, 2018
Government of Tamil Nadu re-constitutes Authority for Advance Ruling under GST.
Circular No. 48/22/2018-GST dated June 14, 2018
CBIC issues the following clarification in respect of GST issues:
Such supplies are received by the SEZ unit or developer for authorized operations
An endorsement to this effect has been issued by the specified officer of the SEZ
The above benefit will also be available to services such as event management, hotel accommodation, consumables etc.
Order No CT/GST-12/2017/51 dated June 12, 2016
Assam government issues guidelines regarding functioning of ‘mobile squads’ with effect from July 1, 2018 for verification of e-way bill accompanying movement of goods. Such mobile squads would also carry out inspection, search and seizure at the place of business of a taxable person and the transporter. Mobile squads shall be placed in and around strategic locations at entry and exit points of the State, major railway stations, airport terminals for vehicle checking on surprise/ random basis.
M/s Parsan Brothers [2018-TIOL-75-AAR-GST]
Taxability – Applicant is a holder of special warehouse license for storage and supply of duty free ship stores, imported without payment of duty, to Indian Naval/ Coast Guard ships and ocean going merchant ships. The issue is with respect to applicability of GST on supply of stores by applicant in customs area as defined in Section 2(11) of the Customs Act, 1962. It was observed that goods are received by applicant within the customs area and supply therefrom should be treated as inter-State supplies in terms of Section 7(2) of the IGST Act, 2017.
In the above ruling, in absence of specific question to that effect, AAR has not delved into determination of whether such supplies qualify as exports.
Bahl Paper Mills [2018-TIOL-54-AAR-GST]
Taxability – The question for consideration is relating to leviability of IGST under the RCM on ocean freight, wherein importer has already discharged IGST on import of goods on CIF value. It was held that in terms of Notification No 8/ 2017 – Integrated Tax (Rate) and Notification No 10/ 2017 – Integrated Tax (Rate), both dated June 28, 2017, importer would be liable to IGST under RCM on ocean freight. AAR remarked that this position is notwithstanding the pendency of writ petition filed before Gujarat High Court on the same issue, since mere filing of application does not render notification ultra vires, unless Hon’ble High Court turns down the same.
ITC Eligibility – Sanitary fittings to buildings would not be eligible for ITC in terms of Section 17(5) of the CGST, since the same forms an integral part of building or civil structure. However, ITC related to furniture & fixture, AC plant would be admissible, provided depreciation is not claimed on the tax component of such capital goods under Income Tax Act, 1961.
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