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Guidelines regarding issuance of summons and searches by DGGI

Directorate General of GST Intelligence issued a letter dated August 14, 2020, regarding issuance of summons and searches.DGGI officers should observe the following guidelines:A summon, for personal appearance, should be issued, only when specifically required.Summons should not be issued repeatedly. As far as practicable a comprehensive statement should be recorded in the first instance itself.Summons for calling for information should also not be issued in a piecemeal manner. As far as possible all relevant information should be called in one go.Senior management officials such as CEO, CFO, General Managers of a large company, or a PSU should not generally be issued summons in the first instance unless the evidence suggests otherwise.Special care/ attention should be given to the elderly, women, and children present in the premises under search. Children should be allowed to go to school, after examining their bags.Religious sentiments of the person (s) under search should not be hu…
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Appointment of revisional authority under GST laws

CBIC has issued Notification No. 05/2020 – Central Tax dated 13th January, 2020 for the appointment of Revisional Authority under CGST Act,2017.Central Board of Indirect Taxes and Customs hereby authorises -(a) the Principal Commissioner or Commissioner of Central Tax for decisions or orders passed by the Additional or Joint Commissioner of Central Tax; and (b) the Additional or Joint Commissioner of Central Tax for decisions or orders passed by the Deputy Commissioner or Assistant Commissioner or Superintendent of Central Tax, as the Revisional Authority under section 108 of the said Act.

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs Notification No. 05/2020-Central TaxNew Delhi, the 13th January, 2020 G.S.R…..(E).– In pursuance of the provisions of section 5 read with clause (99) of section 2 of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereinafter referred to as the said Act), the Central Board of Indirect Ta…

High Court directed authorities to re-open portal for filing of Form GST TRAN-1

High Court of Guwahati gave an important judgment dated 26th September, 2019 regarding filing of Form GSTR TRAN-1 electronically or manually in case of Sakshi motors V. Union of India [2019] 112 223 (GUAHATI) which is discussed as below:
Facts of the Case The applicant is a private limited company engaged in the trade of dealing in food items, edibles, FMCG etc. They are unable to submit the Form GST TRAN-2 in relation to Part-7A. According to the applicant, they have submitted TRAN-1 return in a proper complete and correct manner.But inspite of such filing, the GST portal does not reflect the value of the stock returned, against which he is entitled to get import credit on filing of TRAN-2 return.Observation/Judgment It is observed that the taxpayer had made all the attempts to file the form electronically but because of computer glitches, the same could not be filed. Therefore, HC directed taxpaying authorities to re-open web por…

CAG audit of GST implementation in FY 2017-18

Union Government Department of Revenue (Indirect Taxes – Goods and Services Tax) has issued Report No. 11 of 2019 i.e. Report of Comptroller and Auditor General of India on GST for the year ended March 2018.

This is the first Audit Report of CAG on Goods and Services Tax (GST), prepared on the basis of audits conducted during the year 2018-19. The Report acknowledges the magnitude of the tax reform that GST has been and the efforts of all the stakeholders, including the businesses, in transiting to this system.

This report has been divided into four chapters, important points mentioned in each chapter has been given below:

1. Chapter I : Implementation of Goods and Services Tax (GST) The roll out of GST has been a landmark achievement of the Government with respect to unifying multiple central and state taxes barring a few goods / sectors and availability of Input Tax Credit (ITC) across the entire value chain. Multiplicity of tax rates has also been eliminated to a …

Protein powder with vitamin and minerals classifiable under HS Code 3004

Recently AAR gave an important ruling dated 15th November, 2019 regarding classification of protein powder and minerals in case of Newtramax Healthcare [2019] 111 525 (AAR-HIMACHAL PRADESH) which is discussed as below:

Facts of the Case The applicant is a registered person engaged in manufacture and supply of Pharmaceutical formulations. He has obtained loan licence to manufacture for sale or distribution of drugs specified in schedule C and schedule C1 of the drugs and cosmetics Act, 1940.Issue Involved What will be the HS Code of all the goods manufactured by the applicant ?Observation/Judgment AAR is of the opinion that all the goods being manufactured by the applicant under the drug license issued to the applicant as per the standards prescribed under the Drugs and Cosmetics Act, 1940 can be classified under HS code 3004.Please click here for order.

14% GST applicable on carbonated fruit drink/ juice

Recently AAR gave an important ruling dated 17th October, 2019 regarding tax rate and HSN code of fruit beverages or drinks in case of Kalis Sparkling water (P). Ltd. [2019] 112 4 (AAR-TAMIL NADU) which is discussed as below: Facts of the Case The applicant stated that they are going to manufacture beverages with fruit juices and without milk. They understand from the industry that fruit pulp or fruit juice based drinks fall under HSN code 22029020 liable to be taxed at 12%.They state that fruit juice-based drinks should be called "Carbonated beverage with fruit juice" as per Para 3A definition in FSSAI Act.Issue Involved What is the rate of tax and HSN Code for fruit beverages or drinks?Observation/Judgment AAR held that the product falls under the category of "Other" under CTH 2202 10 90. The applicable rate of tax is 28%.Please click here for order.

18% GST on electrification work provided to Government entity

Recently AAR gave an important ruling dated 2th November 2019 regarding rate of GST applicable on electrification work to APSPDCL in case of GVS Projects (P) Ltd. [2019] 111 528 (AAR-ANDHRA PRADESH) which is discussed as below:

Facts of the Case The applicant is engaged in electrification work of “System improvement project for erection of 2 Nos.33/11 KV Indoor sub-stations and their connected lines at Nellore Town on semi turnkey basis under IDPS” to Andhra Pradesh Southern Power distribution company.Issue Involved Whether APSPDCL is a Government authority/ Government company?What will be the applicable rate of GST on the work agreement between applicant and APSPDCL?Whether the value of materials recovered from our RA bills issued on a cost-recovery basis by APSPDCL is liable to tax under RCM ?Observation/Judgment APSPDCL is a government company i.e. wholly owned by the Government of Andhra Pradesh.Work undertaken to be executed …