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GST Notifications, Circulars...


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Instruction No. 03/2022-23 (GST-INV) Central Tax


17 Aug, 2022
❱ Guidelines on issuance of Summons under section 70 of CGST Act, 2017.
Reference:

Section 70,

Circular No. 179/11/2022-GST Central Tax


3 Aug, 2022
❱ Clarification regarding GST rates & classification on below.
1. Electric vehicles whether or not fitted with a battery pack, attract GST rate of 5%:
2. Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate under said entry:
3.Mangoes under CTH 0804 including mango pulp, but other than fresh mangoes and sliced, dried mangoes, attract GST at 12% rate:
4. Treated sewage water attracts Nil rate of GST:
5. Nicotine Polacrilex Gum attracts a GST rate of 18%:
6.Fly ash bricks and aggregate - condition of 90% fly ash content applied only to fly ash aggregate, and not fly ash bricks:
7.Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi:

Circular No. 178/10/2022-GST Central Tax


3 Aug, 2022
❱ GST applicability on liquidated damages, compensation and penalty arising out of breach of contract or other provisions of law.

Circular No. 177/09/2022-GST Central Tax


3 Aug, 2022
❱ Clarifications regarding applicable GST rates & exemptions on below services.
1. Rate of GST applicable on supply of ice-cream by ice-cream parlors during the period from 01.07.2017 to 05.10.2021;
2. Applicability of GST on application fee charged for entrance or the fee charged for issuance of eligibility certificate for admission or for issuance of migration certificate by educational institutions;
3. Whether storage or warehousing of cotton in baled or ginned form is covered under entry 24B of Notification No. 12/2017-Central Tax (Rate) which exempted services by way of storage and warehousing of raw vegetable fibres such as cotton before 18.07.2022;
4. Whether exemption under Sl. No. 9B of notification No. 12/2017- Central Tax (Rate) dated 28.06.2017 covers services associated with transit cargo both to and from Nepal and Bhutan;
5. Applicability of GST on sanitation and conservancy services supplied to Army and other Central and State Government departments;
6. Whether the activity of selling of space for advertisement in souvenirs is eligible for concessional rate of 5%;
7. Taxability and applicable rate of GST on transport of minerals from mining pit head to railway siding, beneficiation plant etc., by vehicles deployed with driver for a specific duration of time;
8. Whether location charges or preferential location charges (PLC) collected in addition to the lease premium for long term lease of land constitute part of the lease premium or upfront amount charged for long term lease of land and are eligible for the same tax treatment;
9. Applicability of GST on payment of honorarium to the Guest Anchors;
10. Whether the additional toll fees collected in the form of higher toll charges from vehicles not having fastag is exempt from GST;
11. Applicability of GST on services in the form of Assisted Reproductive Technology (ART)/ In vitro fertilization (IVF);
12. Whether sale of land after levelling, laying down of drainage lines etc., is taxable under GST;
13. Situations in which corporate recipients are liable to pay GST on renting of motor vehicles designed to carry passengers;
14. Whether hiring of vehicles by firms for transportation of their employees to and from work is exempt under Sr. No. 15(b) of Notification No. 12/2017-Central Tax (Rate) transport of passengers by non-air conditioned contract carriage;
15. Whether supply of service of construction, supply, installation and commissioning of dairy plant on turn-key basis constitutes a composite supply of works contract service and is eligible for concessional rate of GST prior to 18.07.2022;
16. Applicability of GST on tickets of private ferry used for passenger transportation.

Notification No. 17/2022 Central Tax


1 Aug, 2022
❱ E-invoicing limit reduced from 20 Cr. to 10 Cr. w.e.f. 01 Oct 2022.

Read Full Notification....
Reference:

Rule 48(4),

Notification No. 16/2022 Central Tax


13 Jul, 2022
❱ Seeks to amend notification No. 14/2019- Central Tax
Reference:

Section 10(1),

Notification No. 15/2022 Central Tax


13 Jul, 2022
❱ Seeks to amend notification No. 10/2019- Central Tax.
Reference:

Section 23(2),

Notification No. 11/2022 Central Tax (Rate)


13 Jul, 2022
❱ Rescinds notification No. 45/2017- Central Tax (Rate).
Reference:

Section 11(1),

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28 Apr

☑ Monthly | GSTR-11

GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).

30 Apr

☑ Quarterly | QRMP

Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)