CBIC notifies CGST (Fifth Amendment) Rules, 2018 hereby amending the following Rules:
CBIC notifies 17 goods which may be disposed of by proper officer after their seizure, having regard to their perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of said goods. The notified goods inter alia include unclaimed and abandoned goods which are liable to rapid depreciation in value, and any seized goods which are to be released provisionally but not released by the concerned person within 1 month from date of execution of bond.
The Government of Odisha constitutes the State Appellate Authority for Advance Ruling under GST to hear appeals against advance rulings pronounced by State AAR.
Classification – Held that Disc Brake Pads and Brake Shoes being used in automobiles are not ‘friction material’ classifiable under HSN 6813 (Friction material and articles thereof) but are correctly classifiable under HSN 8708 (parts and accessories of motor vehicles of headings 8701 to 8705) and are chargeable to GST at the rate of 28%.
Classification – The applicant provides space to farmers as well as traders for storage of agriculture products in his cold storage. Held that storage and warehousing of agriculture produce falls under SAC 9986 (Support services to agriculture, hunting, forestry, fishing, mining and utilities) being a more specific entry and not under 9967 (Supporting services in transport). Further held that exemption under notification 12/2017-CT(R) under entry no. 54(e) is service specific and not person specific, hence the entry no 54(e) is equally applicable for agricultural produce of both the farmer as well as the trader.
Taxability – Held that no GST is applicable on ‘Marg Sudharan Shulk’ as it is nothing but toll charges collected by applicant from users for using forest road and the said toll charges are being used for maintenance of the forest road. Further, ‘Abhivahan Shulk’ is charged on the basis of quantum and quality of forest product and it cannot be called as toll tax thereby GST @18% is payable on ‘Abhivahan Shulk’ under SAC 9997 as ‘Other services’.
Classification – Held that tyres used in E-rickshaw are not tyres of powered cycle rickshaw and hence they are required to be classified under HSN 4013 to attract GST at the rate of 28%.
Classification – Applicant undertakes preparation of printed material as per customers specifications and designs, for which it procures all requisite material and thereafter, transfers the title in printed advertisement materials. Held that, being a movable property, such material falls within the ambit of ‘goods’ u/s 2(52) of CGST Act and are classifiable under HSN 4911 to attract GST at the rate of 12%.
Classification – Held that limestone slabs which have undergone the process of cutting and polishing and which have been worked beyond the stage of normal quarry products of Chapter 25 are classifiable under HSN 6802.
Classification – Held that primary function of roof ventilators is to provide ventilation by continuous extraction of air from building, even in trade parlance these goods are identified as roof ventilators only and not as windmills. Hence, they are correctly classifiable under HSN 8414 – Schedule III of Notification 1/2017-CT(R) and would attract GST at the rate of @18%
Vide Finance Ministry press release dated June 14, 2018 the Government allows updation of email and mobile number of the authorized signatory by taxpayers on GST system with the assistance of the jurisdictional tax officers.
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