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Composition Scheme under GST

    

Treatment of Job Work in GST and Form ITC-04

    

Paver blocks laid down for parking of cars to avoid quicker wear & tear due to accumulation of water & dust amounts to construction of immovable property and not eligible for GST Input: Says AAR

    

Rule 36(4) - Buyer's ITC at the mercy of supplier?

    

High Court stayed interest, penalty and further investigation of other products of Whirlpool in response to writ filed by them.

    

Poultry Meal to attract 5% GST whereas Poultry Fat to attract 12% GST: Says AAR

    

GST on lease premium charges, annual lease rentals and maintenance charges paid on lease of land for own bulding construction is restricted and not eligible for ITC as per section 17(5)(d): Says AAR

    

Supply of food to Hospital on outsourcing basis to hospital patients shall be chargeable to 5% GST with no input w.e.f. 27.07.2018: Says AAR

    

GST Profiteering of Rs. 1,57,200 established in the case of supply of Duracell Battery AA/6 by respondent.

    

Revocation of GST Registration Applications

    
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Finance Bill

The Government vide Notification No. 27/2018 dated 13.06.2018 notified the list of goods, which may be disposed of by the proper officer u/s 67(8), after its seizure u/s 67(2) of CGST Act, having regard to the perishable or hazardous nature, depreciation in value with the passage of time, constraints of storage space or any other relevant considerations of the said goods. Below is the schedule containing list of such goods.
 

Schedule

(1) Salt and hygroscopic substances

(2) Raw (wet and salted) hides and skins

(3) Newspapers and periodicals

(4) Menthol, Camphor, Saffron

(5) Re-fills for ball-point pens

(6) Lighter fuel, including lighters with gas, not having arrangement for refilling

(7) Cells, batteries and rechargeable batteries

(8) Petroleum Products

(9) Dangerous drugs and psychotropic substances

(10) Bulk drugs and chemicals falling under Section VI of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

(11) Pharmaceutical products falling within Chapter 30 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

(12) Fireworks

(13) Red Sander

(14) Sandalwood

(15) All taxable goods falling within Chapters 1 to 24 of the First Schedule to the Customs Tariff Act, 1975 (51 of 1975)

(16) All unclaimed/abandoned goods which are liable to rapid depreciation in value on account of fast change in technology or new models etc.

(17) Any goods seized by the proper officer under section 67 of the said Act, which are to be provisionally released under sub-section (6) of section 67 of the said Act, but provisional release has not been taken by the concerned person within a period of one month from the date of execution of the bond for provisional release.

 


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Published by

TaxReply

on Jun 13, 2018


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