GST Rate to be reviewed by GST Council
The GST Council is scheduled to meet on 18th December to review GST rates.
This is necessitated by the consistent fall in both the GST and Compensation Cess collections.
Also the States, particularly opposition ruled States have been applying pressure on the Centre to release GST payments immediately as Rs 50,000 cr cess lies unutilised.
This GST review more specifically covers exempted items, items with inverted rates, compensation cess rate. This may lead to GST rates on certain items being raised.
Central Excise & Service tax Amnesty Scheme
|GST Optimisation Part 2
This is the 2nd Part of the set of videos on “GST Optimisation”. It explains how indirect tax cascading still continues in India even after implementing GST. The video covers specific situations in which tax cascading happens. This video is meant for the general public and not exactly the tax experts. So the language is simpler devoid of sections, rules, technical expressions and tax jargon.
GST Optimisation Part 1
This is the first part of a three part video set on Tax Optimisation, more specifically GST Optimisation. Its created for those who are not too familiar with taxation and yet keen to understand and benefit by optimising on taxes. This can be useful for people handling indirect taxation too as the aim of these videos is to conceptually clarify the subject.
1st June 2019
18th October, 2018 : CESTAT Mum : UPS Jetair Express Private Limited Vs Commissioner of CGST, Mumbai East
Revenue denied CENVAT credit only on the ground invoices didn't mention the registration number of the service provider. No other allegations were made regarding receipt of input services, eligibility etc.
Held : This is merely a procedural lapse. It is settled that CENVAT credit can't be denied on mere technicalities or procedural lapses.
CENVAT credit allowed, extended period of limitation not applicable.
Ed's comment : Isnt it surprising that a Senior Officer like Prin. ADG, DGPM, WRU, still needs to catch up with decades old case law regarding Modvat and Cenvat? It's repeatedly held procedural lapses aren't reason enough to deny credit. How will the dept reduce litigation? Should Tribunal for fairness?
|18th October, 2018 : CESTAT Ahd : M/s Auto Care Lubricant Vs C.C.E. & S.T.-Vapi
The Tribunal relying on an earlier decision in Castrol India Ltd, held :
“The authorities under the Standards of Weights and Measures Act are the best judge to decide as to whether a product is required to be affixed with a MRP under the said Act or not. If said authority has clarified that 210 ltr. barrel are not required to be affixed with MRP, it was obligatory on the part of the Excise authority to accept such decision of Controller of Legal Metrology authority….., it was not open to the Excise authority to doubt the decision of the authority under Standards of Weights and Measures Act and to proceed independently ….”
18th October 2018 : CESTAT Ahd : M/s Javiya Finance Services, Javiya Marketing Vs C.C.E.& S.T.- Surat-I
The appellants admitted taxability but argued they were under bonafide belief the services are not taxable and so extended period of limitation should not be invoked.
|12th Oct : CESTAT Mum : Tahnee Heights CHS Ltd. Vs Commissioner of CGST, Mumbai South : Held : "The appellant also do not provide any service to its members, who pay the amount towards their share of contribution, for occupation of the units ....the explanation furnished under clause 3(a) in Section 65B of the Act will not designate the appellant as an entity, separate from its members....the case of the appellant is not confirming to the requirement of 'service', as per the definition contained in Section 65B(44) of the Act."|
10th Oct : CESTAT Ahd : L & T Ltd. etc Vs C.C.E. Ahd : Appellants argued the law and IS specifications had changed for their product "concrete mix" made at site. It was eligible for the exemption making the earlier Supreme Court judgement in their own case irrelevant.
Tribunal ruled that there is no change in the C.Ex Tariff Heading description as far as ready mix concrete is concerned. There is no mention of any IS Specification anywhere in the SC judgement. So changes in IS Specifications cannot be used to distinguish the decision of Hon’ble Apex Court. Demand beyond the period of limitation set aside. Personal penalty quashed as this is a case of interretation.
|11th Oct : CESTAT Chennai : M/s. Pepsico India HPL Vs Commr of GST & CE, Chennai Outer : The appellants had paid excess central excise duty for which they utilised the CENVAT credit. On realizing this they suo moto took re-credit of the excess amount debited from the Cenvat account.
Held: Following the said decisions of the High Courts, The impugned order and demand was set aside.
High Court Judgements
2nd July, 2018 : Allahabad High Court : Hamdard (Wakf) Labs Vs Commr Of Commercial Taxes : The High Court upholds the Tribunal order and holds that "Sharbat "Rooh Afza" is not unclassifiable under Schedule-V of the Act and liable to tax @ 12.5%. It is neither fruit juice nor fruit drink nor processed fruit.
|2nd July, 2018 : Delhi High Court : JOYCE KAROUNG Vs NARCOTICS CONTROL BUREAU : Relying on the SC judgment in Babua v. State of Orissa, (2001) 2 SCC 566 the High Court concluded the petitioner is not prima facie not guilty. Also, liberty of a citizen must be balanced with the interest of the society especially where narcotic drugs and psychotropic substances are involved. It is alleged that this is not the first offence.|
Click for earlier Judgements in 2018
|1||Supreme Court of India||http://supremecourtofindia.nic.in|
|2||Allahabad High Court||http://www.allahabadhighcourt.in|
|3||Andhra Pradesh High Court||http://hc.ap.nic.in|
|4||Bombay High Court||http://bombayhighcourt.nic.in|
|5||Calcutta High Court||http://calcuttahighcourt.nic.in|
|6||Chhattisgarh High Court||http://highcourt.cg.gov.in|
|7||Delhi High Court||http://delhihighcourt.nic.in|
|8||Gauhati High Court||http://ghconline.nic.in|
|9||Gujarat High Court||http://gujarathighcourt.nic.in/index.asp|
|10||High Court of Bombay at Goa||http://hcbombayatgoa.nic.in|
|11||Himachal Pradesh High Court||http://hphighcourt.nic.in|
|12||Jammu & Kashmir High Court||http://jkhighcourt.nic.in|
|13||Jharkhand High Court||http://jharkhandhighcourt.nic.in|
|14||Kerala High Court||http://highcourtofkerala.nic.in|
|15||Madhya Pradesh High Court||http://mphighcourt.nic.in|
|16||Madras High Court||http://www.hcmadras.tn.nic.in|
|17||Orissa High Court||http://www.orissahighcourt.nic.in|
|18||Patna High Court||http://patnahighcourt.bih.nic.in|
|19||Punjab & Haryana High Court||http://highcourtchd.gov.in|
|20||Rajasthan High Court||http://hcraj.nic.in|
|21||Sikkim High Court||http://highcourtofsikkim.nic.in|