Indirect Taxes: - “A Fortnightly review” by Sinewave Computer Services Private Limited
From the Legal Desk
(Compiled by CA Aumkar S Gadgil and Shri Surendra G Gadgil)
1. Ref :- 2019-TIOL-430-AAR-GST
Applicant :- Baby Memorial Hospital Ltd ,
By Kerala Authority for Advance Ruling
Short question ;- Which / when Health care services are exempted and when not exempted ?
Baby Memorial Hospital Ltd , Kozhikode (BMHL for brief) is a multi-speciality hospital engaged in providing following health Care Service to patients , supply of medicines ,and other allied services. The hospital has necessary infrastructure, its own pharmacy within the premises, clinical Laboratory, X Ray and Scanning facility, ambulance services, dietary services etc.
The patients receiving such supply of goods and or services are categorised into: -
- a. “inpatient”. The inpatient is provided with supplies like professional advice, Pathological diagnosis, consultations by Doctors, treated with prescribed medicines, stay facilities, supply medicines from its own pharmacy, consumables, implants, dietary food and other surgeries / procedures required for treatment are carried out.
- b. “outpatient”. The outpatient is provided with professional advice, diagnosis, consultations and treated with prescribed medicines, which can be bought at the pharmacy in the hospital.
From the above facts it is clear that in case of both the “inpatient” and “outpatient” though health care service is provided, each item individually comes under different tax rates. Hence clarity was sought from the Advance Ruling to know whether these supplies are to be taxed as per their individual rates or are iable to be taxed considering the same as “composite supply”.
B. GST provisions in brief: -
Health care services provided by specified persons/entities that offers services or facilities requiring diagnostics or treatment or care for illness, injury, deformity, abnormality or pregnancy are exempted from GST vide serial no 74 of Notification 12/2017-CT (Rate) DT. 28-6-2017. These services are classified under Ch hd 9993 11.
C. Test to ascertain when a supply is composite supply?
As per section 2 (30) of the CGST Act 2017, “composite supply” means a supply made by a taxable person to a recipient consisting of;
- a. two or more supplies of goods or services or both or any combination thereof, which is naturally bundled, and
- b. supplied in conjunction with each other,
- c. in the ordinary course of business,
- d. one of which is a “principal supply”
Test to ascertain “principal supply” as per section 2 (90)
“principal supply” : means the supply of goods or service which constitutes the predominant supply and to which any other supply forming part of composite supply is ancillary.
Section 8 of the CGST Act 2017 provides for the method to determine the tax liability in case of composite supply. As per section 8, the Tax Rate as applicable to principal supply will apply to values of all other ancillary supplies even when their individual rate may be different.
D. Basis of decision by the AAR in this case.
The AAR has relied on the precedence’s and held that:
- a. Medicines and allied items provided by the hospital through the pharmacy to the inpatient is ancillary supply in the composite supply of which ‘health care service” is the principal supply and hence medicines supplied to inpatient is not taxable.
- b. incidental diagnostic services like X ray, Clinical Laboratory services rendered as part of ealth care service are exempted.
- c. Supply of body parts or devices such as heart valve, artificial kidney, artificial joints, coronary stents etc which are implanted inside the body essentially by a surgical procedure are to be classified as part of composite supply in which health care is principal supply, hence exempted.
- d. Supply of goods like wheel chairs, tricycles etc will not come under health care services and would be taxed as per their individual tariff rates.
- e. In case of artificial body parts / devices which are worn / attached / fitted / fastened to the body will have to be determined on case to case basis and did not give any general ruling.
- 1) Whether Royalty for use of contents is paid by the printer?
- 2) Whether the printed contents are returned by to the printer to the owner of contents or sold to 3rd party ?
- 3) When is a supply treated as Service- “job work” and when it is treated as supply of Goods.
- 4) What are the various competing notifications considered in the order?
- 1) The Revenue relied on the 2006 BSNL judgement of Hon Supreme Court which referred to the decision in young Men’s Club. As per the Revenue the doctrine of Mutuality was not valid in respect of incorporated Clubs after the observation of the Supreme Court in the BSNL case.
- 2) In case of unincorporated Clubs, the 46th amendment expressly stated that "tax on the sale or purchase of goods includes a tax on the supply of goods by any unincorporated association or body of persons to a member”. Thus, Sale to members by any Club, whether incorporated or not is taxable.
- vii. Supply of goods by an incorporated Club to its members is not chargeable to GST.
- viii. Supply of goods by unincorporated Clubs will attract GST due to entry 7 in Schedule II.
- ix. Services provided by incorporated or unincorporated Association will not attract GST
E. The questions raised were answered as under:
Q1) Whether the applicant is liable to pay GST on supply of medicines, drugs and other surgical goods supplied toinpatient ?
A1)“NO” Supply of medicines, drugs and other surgical goods from its pharmacy to in-patients are in the course of providing healthcare service which are naturally bundled and are provided in conjunction with each other would be considered as 'composite supply' and eligible for exemption under 'healthcare services',
Q2) Whether the applicant is liable to pay GST on supply of medicines, drugs and other surgical goods supplied to outpatient?
A2) “Yes.” Supply of medicines, drugs and other surgical goods by the hospital from its pharmacy to out-patients is a taxable supply of goods and GST is applicable: AAR
Q3) Whether the applicant is liable to pay GST on supply of incidental services as X ray, Clinical laboratory etc rendered as a part of health care service?
A3) “NO “As per SRO 371/2017 vide serial not 74 of Not 12/2017-CT (Rate) services by way of diagnosis is covered under health care under SAC 9993 and hence exempt.
Q4) Whether the applicant is liable to pay GST on supply of implants and artificial limbs made during treatment to patients?
A4) (a) “NO” but subject to condition that such parts are implanted inside the body essentially by means of surgical procedure. Supply of artificial body parts/devices such as heart valve, artificial kidney, artificial joints and coronary stents which are implanted in the body essentially by means of a surgical procedure can be classified as a composite supply where the principal supply is of healthcare services and are exempted
(b) “to be decided on specific case to case” basis if the parts are worn / attached / fitted /fastened to the body whether by surgical procedure or otherwise.
Q5 ) Whether supply of wheel chair , tricycles to patients in a composite supply of health care can be considered as exempted ?
A5)” No”. Supply of goods like wheel chairs, tricycles etc. to the patients cannot be considered as a composite supply where the principal supply is healthcare services - goods would be liable to GST on an individual basis.
2. Ref :- 2019-TIOL-344-AAR-GST (Bangalore)
Nature of Business :- Printing
Applicant M/S Sri Venkateshwara Enterprise
From the detailed 9 pages order we have tried to summarise the various questions discussed by way of a table. From the order it can be seen that in the printing business , the most important input is the content to be printed and the special paper that is used. It can be seen that various aspects are considered in this order viz: -
We hope the table will qive a quick review on the above issues. Please refer Annexure1.
3. Reference 2019-TIOL-449-SC-ST-LB.
Civil Appeal No.4184 of 2009
STATE OF WEST BENGAL AND ORS
CALCUTTA CLUB LTD
Civil Appeal No. 7497 of 2012
CHIEF COMMISSIONER OF CENTRAL EXCISE AND SERVICE AND ORS
M/s RANCHI CLUB LTD
A. History in brief-
i. SALES TAX : -
1970:-(Sales Tax) In case of Young Men’s Club, Madras, the Hon. Supreme Court held that in case of an incorporated Clubs, the Club and its members are one and same following the “Doctrine of Mutuality”. It was laid down that sale of goods by the incorporated Club to its member is sale to self, and one cannot make profit from himself. Hence no sales tax is payable on sale of goods by a club to its members. Accordingly, the demand of Revenue on the Club to pay Sales Tax on sale of goods to its members was set aside following the doctrine of mutuality.
1982: - By way of 46th Constitutional amendment a deeming provision was created under which sale of goods by an unincorporated Association / Club to its members would be treated as sale, and hence liable to tax.
2006: - The Supreme Court in the case of BSNL, had referred the Young Men’s Club decision of 1970 but under different set of facts and made its observation on the decision in case of Young Men’s Club with reference to the doctrine of mutuality.
2009: - On another Sales tax issue, in respect of State of West Bengal Vs Calcutta Club, the High Court followed the Young Men’s Clubs decision and doctrine of mutuality even after the 46th Constitutional Amendment and held that no Sales Tax / VAT would be payable by the Calcutta Club on the sale of Goods by the Club to its members. Against the aforesaid decision, Revenue was in appeal before the Hon. Supreme Court which is now finally decided by the Larger bench.
ii. Service Tax – 2013 to 2019: -
On the Service Tax front during the period 2013 to 2019, various SLPs were filed by the Revenue against High Court decisions which had held that Service Tax is not payable in respect of Services rendered by incorporated Clubs to its members. The High Courts had followed the doctrine of mutuality while passing decisions against the Revenue in service tax matters also. The latest SLP filed on the Service Tax issue was in respect of the Ranchi Club referred above, which is finally decided by the Larger Bench.
B. Summary of argument put forward by the Revenue -
iii. In respect of Sales Tax: -
iv. In respect of Service Tax: -
3) As per Revenue, in respect of Service Tax, the doctrine of Mutuality followed by the Jharkhand High Court and also by Gujarat High Court was not correct, because the doctrine of mutuality laid down the Supreme Court in Young Men’s Club, was in respect of goods and not in respect of Services.
C. Summary of reasoned decision given by the Supreme Court: -
v. In respect of Sales Tax/ VAT: -
1) The argument of Revenue that the doctrine of mutuality in respect of sale by Clubs is done away by the BSNL judgement was rejected by the Larger Bench. The Larger Bench held that the observation in BSNL case was under different facts and in different context and therefore cannot be held as ratio decidendi. The Supreme Court held that doctrine of mutuality still applies to incorporated iClubs even after the BSNL judgement and the 46th amendment.
2) Even in respect of unincorporated Clubs the 46th Amendment cannot make the sale of goods taxable as it fails to satisfy the test of “consideration” being paid by one person to another as per the Indian Contract Act 1872 as it is a consideration to self.
vi. In respect of Service Tax: -
1) Prior to 2012, due to the express provision in Section 65 (2a) the definition of Clubs, excluded incorporated Clubs, hence no service tax was payable till 2012 by incorporated Clubs. But Service Tax was payable by unincorporated clubs.
2) Even after 2012, the definition of “Service” in Section 65B (44), required provision of service by one person to another. Hence no service tax is payable by an incorporated Club for rendering service to its members. However, in respect of unincorporated clubs, Service Tax is payable for services rendered by the club to its members in view of explanation 3 to Section 65B (44)
D. Author’s view under GST Regime?
Entry 7 of Schedule II of the CGST Act 2017 provides that goods supplied by unincorporated associations or body of persons to a member thereof for cash, deferred payment or other valuable consideration shall be treated as supply of goods under the GST Law. Thus, the GST law also provides for taxing supply of goods only by an unincorporated club and there is no such express provision in respect of services. Therefore, one can take a stand as under: -
Note :- Clubs are formed for members own use. The profits if any arising in any club are not for distribution. Thus the above decision can be applied to Resident owners housing societies also.
(Compiled by CA Aumkar S Gadgil)
Input Service Distributor (ISD) VS Cross Charge under GST
What is the meaning of Input Service Distributor under GST?
“Input Service Distributor” means an office of the supplier of goods or services or both which receives tax invoices issued under section 31 towards the receipt of input services and issues a prescribed document for the purposes of distributing the credit of central tax, State tax, integrated tax or Union territory tax paid on the said services to a supplier of taxable goods or services or both having the same Permanent Account Number as that of the said office. The concept of Input Service Distributor, hereinafter referred as “ISD”, exists under the Indirect taxes from the ‘pre-gst’ regime. The idea behind the introduction of this concept was, laying down basis for distribution of Input tax credit in respect of services which are commonly consumed across various ‘cost and profit centers’ engaged in manufacture of goods or engaged in rendering taxable services. Under the GST regime, as well the concept of ISD has continued to exist. The purpose of ISD however has not changed.
There are certain expenses which are incurred by a unit of an entity which does not specifically cater to any outward supply, but only helps to facilitate smooth functioning of the entire entity. The said unit operates as a Head office or a corporate office. There are certain expenses incurred, dedicatedly for the head office or corporate office. Or sometimes the vendors who have the contractual agreements entered at the head office or corporate offices tend to raise the invoices in the name of head office or corporate office. Thus, in these cases, the taxes levied along with the value of services find no place for utilization. The reason being that the registration of the ISD unit under the Pre and Post GST regime, continues to be separate than that of its service units or manufacturing/trading units. Although at an entity level the company may be one and same, but for taxation purpose the registrations of ISD units (Head office or corporate office) is different from that of its other units. The vendors who raise invoices in respect of services rendered to an entity, may raise the invoice indicating the registration number of the ISD unit. The ISD unit will claim the ITC in respect of the tax paid along with the value of invoice. Since ISD unit does not have any outward supply, the ITC will not be utilized to pay taxes, but will be only distributed to its units holding the registration under same PAN. The distribution of ITC would be done, based on certain rules as laid down under the Input tax credit provisions under the CGST Act 2017, and rules relating thereto.
Eg: Keyur Ltd has its head office located in Mumbai Maharashtra. It has a manufacturing unit in Pune Maharashtra. Also, it has units located in Bangalore (Karnataka), Chennai (Tamil Nadu) and Jaipur (Rajasthan). The company has received Chartered Accountancy services from X & Co. the firm has raised invoice for the Audit services rendered for the year 2018-2019. The Invoice is raised in the name of Keyur Ltd and the GSTIN is that of the ISD registration held by the company. The Invoice is of Rs 4,00,000/- + GST @18%. In this case, the GST credit of Rs 72,000 will be availed by the ISD unit and would be distributed based on provisions of GST Act among the units (Pune, Bangalore, Chennai, Jaipur).
What is the meaning of Cross Charge?
There is an irony, that the concept of “Cross Charge” is one of the most discussed concepts under the GST Laws. However, the word “Cross charge” per se does not appear under the CGST Act. With the introduction of GST law, the state-wise registration became mandatory for the entity holding place of business in more than one state. Also, the concept of “distinct person” was defined under the GST Laws. Any person who holds registration under the GST Act, in more than one state, bearing same “PAN”, is recognized as a “distinct person”. As per Schedule-I to the CGST Act 2017, supplies without consideration amongst “distinct persons”, is liable to be taxed. For this purpose, the value is to be determined in accordance with the provisions of CGST act and the CGST Rules (valuation rules). There may be transaction of stock transfer amongst the branches of a same company located across two different state. In such case, by virtue of provisions of Schedule-I to the CGST Act 2017, the same is liable to be taxed. The reason for the same is that GST is a “destination-based consumption tax”. Thus, if the goods were to be consumed in some different state, even if belonging to the same company, for the purpose of GST it was consumption by a distinct person in a different state. Thus, tax is liable to be paid. As far as this transaction is concerned there cannot be a concept of deemed supply coming into picture.
However, let us now understand how “Cross Charge” works. Ace Ltd is a company having its registration under GST Act in Mumbai (Maharashtra) which is its head office. Surat (Gujarat), Indore (Madhya Pradesh). The company has procured Audit services. Now the auditor would be providing audit services for the entity “Ace Ltd”. It is important to note that the benefits of services received would be for all the branches. However, the Auditor has raised an invoice only in the name of “Ace Ltd” Mumbai. In this case, the consumption audit services is actually done by all the branches. Thus, if we think from the “Destination based consumption tax” point of view, one may say that the consumption of audit services is in the state of Maharashtra, Gujarat and Madhya Pradesh. Thus, under the GST Act, it would be necessary, based on some logical equitable manner that the consumption of services should be passed on to the respective states. Now if we refer to the provisions of “Place of Supply”, the auditor has correctly charged GST and issued the bill in the name of Maharashtra office with its GSTIN. However, for the purpose of GST laws the consumption has taken place in all those states where the services are consumed. Thus, the Maharashtra unit will have to raise a Cross charge invoice for the deemed services provided to the units in other states. Or in an instance let us consider a situation of “Courier services agreement” entered by the Maharashtra Branch of Ace Ltd with a courier company based out in Maharashtra. As per the agreement the courier company will be responsible to provide services on Pan India basis to Ace Ltd. However, the entire booking will be made in the name of Maharashtra Branch. Now in this case, there would be a portion of the courier services which would be consumed in Gujarat and Madhya Pradesh. However as per the agreement with the courier company the bill will be raised only in the name of Maharashtra unit. In this case it is deemed that the portion for which services are consumed in Gujarat and Madhya Pradesh respectively, the services are deemed to be provided in those states by Maharashtra unit. Thus, the Maharashtra unit will be required to issue a “Cross charge Invoice”.
ISD v/s Cross Charge
If we consider from the GST Laws point of view, “Cross charge” concept is not an option to be considered. It is imperative and mandatory in nature. However, one may take a call if he is really in need of an ISD registration.
ISD registration shall be preferred, if there is a unit which is merely a head office or corporate office, wherein there are no outward supply transactions. In such case whatever expenses are incurred at such office are meant for the common purpose for all the units across the entire country. Thus, the benefits of the common expenses such as Audit Fees, Rent of Head Office or Corporate Office, Advertisement agency fees, Outsourced HR services etc can be enjoyed by units across all the states. In such case, it would be ideal to hold a “ISD” registration, wherein all the common cost can be borne at the head office and the tax credit relating to it can be distributed across all the beneficiary units. Over here more than the deemed consumption it would be necessary that the passing of tax credits is taking place.
On the other hand, where there is no ISD registration, but there is only a deemed rendering of services by one “Distinct person” to another, in such case the same can be dealt with by way of raising a cross charge invoice. Usually in this scenario if the common services are identified to be consumed only in a single state, then the factual position in respect of such services will be required to be studied and based on the same, the relevant share of consumption over the distinct person, can be passed on by way of raising a cross charge invoice.
One may decide to go for an ISD registration only if he holds a specific office or place of business which is just to facilitate the smooth functioning of business but is not engaged in providing any outward supply. However, if only there is an existence in multiple state, but no one dedicated cost center like a head office, then the deemed consumption of services can be passed by way of “Cross Charge Invoices”.
Important Documents for GST Annual return and GST Audit
The due date of filing of Annual return under form GSTR-9 and GST Audit under form GSTR-9C, for the financial year 2017-2018 has been extending for a long time now. Right from the original due date of 31/12/2018, the same got extended up to 30/11/2019. There are obviously many reasons as to why the due date kept on getting extended. GST being a new law introduced with effect from 1/7/2017, due to the nuances in the law, compliance structure and more importantly widening of the base of the tax law, there were plenty of challenges that the industry had to undergo. The hurdles in the way of annual return and the GST Audit was that the reporting requirements and the mechanism was not really understood with absolute clarity. There have been interpretational issues as well in respect of it. Thus, in the light of the same the severity of the correctness of the Annual return and the GST audit went on increasing. Therefore, we would be discussing in this write up the necessary documentation that one should maintain in order to ensure that the GST Annual return and GST Audit is carried our smoothly. Besides in the light of the fact that the scrutiny or adjudication may be the next step to climb, it is important that the pre-preparation of the same needs to be done with due professional care. The documentation should be such which would be helpful to substantiate the claims made through the annual return and audit. Following are the documents and the significance thereof with respect to GST Annual returns and Audits.
Documentation for outward supply:
1. Tax Invoices/Bill of Supply:
Tax Invoices issued by a registered person should be kept on record. The Invoices should have been issued in accordance with the provisions of CGST Act. A registered person needs to ensure that the invoices are serially numbered and are containing all the requisites as described under Rule 46 to the CGST Rules 2017. In the sequence if there are any missing invoices, the reason for the same needs to be documented.
2. Debit Note:
Any Debit note issued in accordance with Section 34 of the CGST Act 2017, the same needs should contain all the requisites as mentioned under Rule 53 of the CGST Rules 2017. The details of debit notes issued and the corresponding Invoice/Invoices against which such Debit note are issued should also be duly documented.
3. Credit Note
Credit note is a tax document under the GST Laws. Thus, any credit note issued in accordance with the provisions of Section 34 of the CGST Act 2017, containing all the requisites as per Rule 53 of the CGST Rules 2017 should be kept on record. Also, the log of Invoice/Invoices against which such Credit note is issued shall be maintained. In case there are any commercial Credit Notes issued, wherein no tax adjustment was made, the same shall be also recorded and documented separately.
4. Receipt Vouchers/Refund Vouchers/ Payment vouchers:
Receipt vouchers issued in case if any advances were received to be kept on record. Also, if an invoice is duly issued prior to end of relevant financial year, against such receipt voucher, then the same with a cross reference shall be maintained.
Refund Vouchers are required to be issued, if any advance received are refunded back and wherein no Invoices will be issued subsequently. In this case, in order to claim refund of tax paid if any on receipt of advances, this document will be pivotal.
Payment vouchers and self-Invoice would be required to be maintained for all the transactions for which the payment is made to the vendor and on which tax was liable to be paid under the reverse charge mechanism. For ensuring the tax payments under the reverse charge mechanism, the payment vouchers would help to substantiate the fact that the payment has been duly made.
Documentation for Inward supplies:
The under mentioned documents are relevant and important from the perspective of correctness of claim of Input tax credits.
- 1. Purchase Invoices: As per the provisions of Section 16(2), one of the basic conditions to avail ITC, is that the registered person should be possession of Tax Invoice. Besides this, it would be pertinent to note that, only an invoice issued in terms of provisions of section 31 of the CGST Act and the rules relating thereto, would be treated as a valid invoice for permissible claim of ITC.
- 2. Debit note or Credit Notes received: Any registered person who is in receipt of Debit Note, where in the inward value of supply has been increased and on account of which ITC has been availed, the retention of such record is relevant. Also, in the instance when a registered person has received credit note, the same has caused reversal in Input tax credit availed. Thus, the credit note, so received should be duly documented.
- 3. Bill of Entry and Self Invoice: Where the ITC has been availed based on Bill of Entry then the Bill of Entry which containing the GSTIN of the Importer and the IGST amount duly specified therein shall be duly kept on records. There might be a possibility that these documents are in the possession of the Custom House Agent, whereas the tax payment was made online, but document was not collected. In such circumstances it is essential to keep the Bill of Entry on record.
Self-Invoices generated for payment of tax on transactions liable for tax under the reverse charge basis, shall be duly kept on record. In cases where the inward supply is liable to be taxed on reverse charge basis, the ITC is available only after payment of tax in cash, and the document prescribed under law, for claiming the ITC in such cases is the self-invoice, prepared by the recipient of supply of goods or services or both.
Other important documents for GST Audit:
1. Management representation letter:
A GST Auditor shall be very much careful in obtaining necessary Management representations where him and the management are not in agreement as regards to the tax positions adopted. Besides Part B of the audit report there is no specific way in which the qualifications for an audit can be given. Thus, the Management representation letter will be very much necessary in such cases. As far as interpretation of law is concerned, the management may have a different opinion than that of the auditor. Thus, in such case this document would be very much pivotal.
2. Annexure to GST Audit:
The form GSTR-9C covers several reconciliations. For explaining the differences there is a separate tab provided as well. However, there might be *certain differences arising due to some business scenarios which would be difficult to capture in the given space. May be if the working needs to be shown or an arithmetic adjustment is to be shown. In such case, the Annexures may be attached in Excel/Word/PDF document format which would sufficiently prove to be useful for providing necessary explanation for reconciliation differences.
3. Working papers in relation to GST Audit:
From a auditor and a managements perspective it is very important to keep the documentation ready, which has been used for conducting GST Audit. The base working files through which the reconciliations have been prepared needs to be maintained properly. The working files would be more useful in the situation where the reconciliation has to be revisited during any future litigation or adjudication.
Statutory Updates under GST Law
(Compiled by CA Aumkar S Gadgil and Shri Abhinay Soman)
Circulars issued under GST:
|Notification No. & Date of issue||Notification Type||Particulars|
|Notification No. 32/2019 – Customs dt 30-09-2019||Tariff||This notification exempts all the goods imported into India by Food and Agricultural Organisation of the United Nations (FAO) for execution of projects listed below from the whole of the integrated tax leviable thereon under sub-section (7) of section 3 of the Customs Tariff Act, 1975 (51 of 1975) subject to the condition mentiond in the attached notification.
|Notification No. 33/2019 – Customs dt 30-09-2019||Tariff||Seeks to amend notification No. 39/96-Customs dated 23.07.1996 so as to extend the exemption provided to the Light Combat Aircraft Programme of the Ministry of Defence till 03.12.2021.|
|Notification No. 34/2019 – Customs dt 30-09-2019||Tariff||Seeks to amend notification No 50/2017-Customs dated 30th June, 2017 to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.|
|Notification No. 35/2019 – Customs dt 30-09-2019||Tariff||Seeks to amend notification No. 19/2019- Customs, dated the 6th July, 2019 so as to exempt from IGST specified defence goods, to give effect to the recommendations of the GST Council in its 37th meeting dated 20.09.2019.|
|Notificaton No. 67/2019-Cus (NT) dt 30-09-2019||Non-Tariff||Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg|
|Notificaton No. 68/2019-Cus (NT) dt 30-09-2019||Non-Tariff||This notification explains the transshipment of Cargo to Nepal under Electronic Cargo Tracking System Regulations, 2019|
|Notificaton No. 69/2019-Cus (NT) dt 01-10-2019||Non-Tariff||This notification explains the Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019|
|Notificaton No. 70/2019-Cus (NT) dt 01-10-2019||Non-Tariff||This notification explains the Warehouse (Custody and Handling of Goods) Amendment Regulations, 2019|
|Notificaton No. 71/2019-Cus (NT) dt 01-10-2019||Non-Tariff||This notification explains the Warehoused Goods (Removal) Amendment Regulations, 2019|
|Notificaton No. 72/2019-Cus (NT) dt 03-10-2019||Non-Tariff||Determines the rate of exchange of conversion of each of the foreign currencies specified in column (2) of each of Schedule I and Schedule II mentioned in the attached notifiicaton into Indian currency or vice versa, shall, with effect from 04th October, 2019 be the rate mentioned against it in the corresponding entry in column (3)|
|Notificaton No. 73/2019-Cus (NT) dt 09-10-2019||Non-Tariff||
This notification amends Courier Regulations 1998:
|Notificaton No. 74/2019-Cus (NT) dt 09-10-2019||Non-Tariff||This notification amends Courier Regulations 2010:
|Notificaton No. 75/2019-Cus (NT) dt 15-10-2019||Non-Tariff||Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg|
|Notificaton No. 76/2019-Cus (NT) dt 17-10-2019||Non-Tariff||Determines the rate of exchange of conversion of each of the foreign currencies specified in column (2) of each of Schedule I and Schedule II mentioned in the attached notifiicaton into Indian currency or vice versa, shall, with effect from 18th October, 2019 be the rate mentioned against it in the corresponding entry in column (3)|
|Notificaton No. 77/2019-Cus (NT) dt 18-10-2019||Non-Tariff||This notification seeks to amned Notification No.No. 63/1994-Customs (N.T.), dated the 21st November, 1994. In the said notification, in the TABLE, against serial number 2 relating to land frontier of Bangladesh, against item (23) in column (3), after entry (g) in column (4), the following entry shall be inserted, namely:
(h) "Road from Nongjri (Barapunji), East Khasi Hills District, Meghalaya, to Kalairag (Bangladesh) between BP No. 1251/11-S-12-S”
|Notificaton No. 78/2019-Cus (NT) dt 31-10-2019||Non-Tariff||Extension in date of Sea Cargo Manifest Regulations till 16th February, 2020.|
|Notificaton No. 79/2019-Cus (NT) dt 31-10-2019||Non-Tariff||Tariff Notification in respect of Fixation of Tariff Value of Edible Oils, Brass Scrap, Poppy Seeds, Areca Nut, Gold and Silver- Reg|
|Notificaton No. 80/2019-Cus (NT) dt 01-11-2019||Non-Tariff||Appointment of Common Adjudicating Authority for the purpose of adjudication of SCNs issued to M/s Fujirebio India Pvt. Ltd, New Delhi|
|Notification No. 39/2019-Cus (ADD) dt 28-09-2019||Anti Dumping Duty||seeks to rescind Notification No. 23/2013-Customs(ADD) dated 10th October, 2013.|
|Notification No. 40/2019-Cus (ADD) dt 15-10-2019||Anti Dumping Duty||Seeks to impose anti-dumping duty on imports of Flat rolled product of steel, plated or coated with alloy of Aluminium and Zinc originating in, or exported from China PR, Vietnam and Korea RP.|
|Notification No. 41/2019-Cus (ADD) dt 25-10-2019||Anti Dumping Duty||Seeks to amend notification No. 28/2018-Customs (ADD) dated 25th may, 2018, in pursuance of New Shipper Review investigation issued by DGTR.|
|Notification No. 42/2019-Cus (ADD) dt 25-10-2019||Anti Dumping Duty||Seeks to rescind notification No. 13/2019-Customs (ADD) dated 14th March, 2019, in pursuance of New Shipper Review investigation issued by DGTR.|
Disclaimer: The views provided above are on the basis of our understanding of the GST Laws, Rules and Regulations. The adjudicating or Judicial Authorities may or may not agree with the views expressed above.
CA Aumkar Surendra Prachi Gadgil