GST

Exemptions Under GST – Goods

By Shabana Rubani
Supply Name Description Zero Rated Exports Supplies made to SEZ or SEZ Developers. Nil Rated Supplies that have a declared rate of 0% GST. Example:  Salt, grains, jaggery etc. Exempt Supplies are taxable but do not attract GST and for which ITC cannot be claimed. Example:  Fresh milk, Fresh fruits, Curd, Bread etc.…
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ADG Custom

By Shabana Rubani
Additional Director General of DRI is not empowered for initiation of recovery proceedings under Customs: SC Case Details: Canon India (P.) Ltd. v. Commissioner of Customs The issue under consideration was whether the Directorate of Revenue Intelligence (‘DRI’) has the authority in law to issue a show-cause notice under Section 28(4)…
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Rule 89(5) GST

By Shabana Rubani
Rule 89(5) which denies refund of unutilised ITC of input services is not ultra vires; SC set aside the decision of Gujarat HC Case Details: Union of India v. VKC Footsteps India Pvt Ltd. Few writ petitions were filed before the High Court of Gujarat and the High Court of Madras…
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Important Fact/case about custom duty

By Shabana Rubani
SC admits appeal to decide duty of customs referred in Exemption Notification No. 45/2017 would include IGST or not Case Details: Commissioner of Customs v. Interglobe Aviation Ltd. The assessee was a scheduled airline operator engaged in the business of transportation of passengers and goods by air within and outside India.…
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Important case of GST

By Shabana Rubani
Apex Court reversed the decision of Delhi High Court in the case of Bharti Airtel which allowed rectification of GSTR-3B Case Details: Union of India v. Bharti Airtel Ltd. The grievance of the petitioner was regarding rectification of Form GSTR- 3B for the period from July to September 2017. The Delhi…
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GST Council Constitution

By Shabana Rubani
According to Article 279A, it is on the part of the president to give the order to constitute the council of GST within the 60 days from the 12th September 2016 which is already notified by the Government. Following are the designated personnel, who will form the GST Council together:-…
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