GST Updates

GST Compilation to All Relevant Rule, Notifications and Circular-Section-9- Levy and Collection

GST Compilation to All Relevant Rule, Notifications and Circular-Section-9- Levy and Collection

CA Arpit Haldia 

 

 

  • Relevant Rule-Not Applicable

 

  • Relevant Notification-
S. No. Notification Heading of Notifications Observation
1.         Notification No. 1/2017-Central Tax (Rate), Dated 28th June 2017, amended by

·         Notification No. 18/2017-Central Tax (Rate), Dated 30th June 2017,

·         Notification No. 19/2017-Central Tax (Rate), Dated 18th August 2017,

·         Notification No. 27/2017-Central Tax (Rate), Dated 22nd September 2017,

·         Notification No. 34/2017-Central Tax (Rate), Dated 13th October 2017,

·         Notification No. 41/2017-Central Tax (Rate), Dated 14th November 2017,

·         Notification No. 6/2018-Central Tax (Rate), Dated 25th January 2018,

·         Notification No. 18/2018-Central Tax (Rate), Dated 26th July 2018,

·         Notification No. 24/2018-Central Tax (Rate), Dated 31st December 2018,

·         Notification No. 8/2019-Central Tax (Rate), Dated 29th March 2019,

·         Notification No. 12/2019-Central Tax (Rate), Dated 31st July 2019

·         Notification No. 14/2019-Central Tax (Rate), Dated 30th September 2019

 

Corrigendum

·         Corrigendum GSR 761(E), Dated 30th June 2017,

·         Corrigendum GSR 867(E), Dated 12th July 2017,

·         Corrigendum GSR 958(E), Dated 27th July 2017,

CGST Rate Schedule notified under section 9 (1)- Goods
2.         Notification No. 2/2017-Central Tax (Rate), Dated 28th June 2017, amended by

·         Notification No. 28/2017-Central Tax (Rate), Dated 22nd September 2017,

·         Notification No. 35/2017-Central Tax (Rate), Dated 13th October 2017,

·         Notification No. 42/2017-Central Tax (Rate), Dated 14th November 2017,

·         Notification No. 7/2018-Central Tax (Rate), Dated 25th January 2018,

·         Notification No. 19/2018-Central Tax (Rate), Dated 26th July 2018,

·         Notification No. 25/2018-Central Tax (Rate), Dated 31st December 2018

·         Notification No. 15/2019-Central Tax (Rate), Dated 30th September 2019

 

Corrigendum

·        Corrigendum GSR 868(E), Dated 12th July 2017,

·        Corrigendum GSR 959(E), Dated 27th July 2017

CGST exempt goods notified under section 11 (1)
3.         Notification No. 4/2017-Central Tax (Rate) amended by

 

·         Notification No.36/2017-Central Tax (Rate), Dated 13th October 2017;

·         Notification No.43/2017-Central Tax (Rate), Dated 14th November 2017

·         Notification No.11/2018-Central Tax (Rate), Dated 28th May 2018

Reverse charge on certain specified supplies of goods under section 9 (3)Section 9(3)
4.         Notification No. 8/2017-Central Tax (Rate), Dated 28th June 2017 (RESCINDED BY Notification No. 1/2019-Central Tax (Rate), Dated 29th January 2019) amended by

 

·         Notification No.38/2017-Central Tax (Rate), Dated 13th October 2017;

·         Notification No.10/2018-Central Tax (Rate), Dated 23rd March 2018;

·         Notification No.12/2018-Central Tax (Rate), Dated 29th June 2018

·         Notification No.22/2018-Central Tax (Rate), Dated 6th August 2018

CGST exemption from reverse charge upto Rs.5000 per day under section 11 (1)Section 9(4)
5.         Notification No. 9/2017-Central Tax (Rate), Dated 28th June 2017Exempting supplies to a TDS deductor by a supplier, who is not registered, under section 11 (1)Section 9(4)
6.         Notification No. 10/2017-Central Tax (Rate), Dated 28th June 2017CGST exemption for dealers operating under Margin Scheme notified under section 11 (1)Section 9(4)
7.         Notification No. 11/2017-Central Tax (Rate), Dated 28th June 2017, amended by,

 

·         Notification No. 20/2017-Central Tax (Rate), Dated 22nd August 2017,

·         Notification No. 24/2017-Central Tax (Rate), Dated 21st September 2017,

·         Notification No. 31/2017-Central Tax (Rate), Dated 13th October 2017,

·         Notification No. 46/2017-Central Tax (Rate), Dated 14th November 2017,

·         Notification No. 1/2018-Central Tax (Rate), Dated 25th January 2018,

·         Notification No. 13/2018-Central Tax (Rate), Dated 26th July 2018,

·         Notification No. 17/2018-Central Tax (Rate), Dated 26th July 2018,

·         Notification No. 27/2018-Central Tax (Rate), Dated 31st December 2018,

·         Notification No. 30/2018-Central Tax (Rate), Dated 31st December 2018,

·         Notification No. 3/2019-Central Tax (Rate), Dated 29th March 2019,

·         Notification No. 10/2019-Central Tax (Rate), Dated 10th May 2019

·         Notification No. 20/2019-Central Tax (Rate), Dated 30th September 2019,

·         Notification No. 26/2019 – Central Tax (Rate), Dated 22nd November 2019

 

Corrigendum

 

a)       Corrigendum GSR 327(E), Dated 25th April 2019,

To notify the rates for supply of services under CGST Act 
8.         Notification No. 12/2017-Central Tax (Rate), Dated 28th June 2017, amended by,

 

·         Notification No. 21/2017-Central Tax (Rate), Dated 22nd August 2017,

·         Notification No. 25/2017-Central Tax (Rate), Dated 21st September 2017,

·         Notification No. 30/2017-Central Tax (Rate), Dated 29th September 2017,

·         Notification No. 32/2017-Central Tax (Rate), Dated 13th October 2017,

·         Notification No. 47/2017-Central Tax (Rate), Dated 14th November 2017,

·         Notification No. 2/2018-Central Tax (Rate), Dated 25th January 2018,

·         Notification No. 14/2018-Central Tax (Rate), Dated 26th July 2018,

·         Notification No. 23/2018-Central Tax (Rate), Dated 20th September 2018,

·         Notification No. 28/2018-Central Tax (Rate), Dated 31st December 2018,

·         Notification No. 4/2019-Central Tax (Rate), Dated 29th March 2019,

·         Notification No. 13/2019-Central Tax (Rate), Dated 31st July 2019

·         Notification No. 21/2019-Central Tax (Rate), Dated 30th September 2019

To notify the exemptions on supply of services under CGST Act 
9.         Notification No. 13/2017-Central Tax (Rate), Dated 28th June 2017 amended by

·         Notification No. 22/2017-Central Tax (Rate), Dated 22nd August 2017,

·         Notification No. 33/2017-Central Tax (Rate), Dated 13th October 2017,

·         Notification No. 3/2018-Central Tax (Rate), Dated 25th January 2018,

·         Notification No. 15/2018-Central Tax (Rate), Dated 26th July 2018,

·         Notification No. 29/2018-Central Tax (Rate), Dated 31st December 2018,

·         Notification No. 5/2019-Central Tax (Rate), Dated 29th March 2019

·         Notification No. 22/2019-Central Tax (Rate), Dated 30th September 2019

 

Corrigendum

 

·         Corrigendum GSR 1199(E), Dated 25th September 2017,

To notify the categories of services on which tax will be payable under reverse charge mechanism under CGST ActSection 9(3)
10.     Notification No. 17/2017-Central Tax (Rate), Dated 28th June 2017 amended by Notification No. 23/2017-Central Tax (Rate), Dated 22nd August 2017To notify the categories of services the tax on intra-State supplies of which shall be paid by the electronic commerce operatorSection 9(5)
11.     Notification No. 37/2017-Central Tax (Rate), Dated 13th October 2017Seeks to prescribe Central Tax rate on the leasing of motor vehicles.
12.     Notification No.39/2017-Central Tax (Rate), Dated 18th October 2017Seeks to reduce GST rate on Food preparations put up in unit containers and intended for free distribution to economically weaker sections of the society under a programme duly approved by the Central Government or any State Government.
13.     Notification No. 2/2019-Central Tax (Rate), Dated 7th March 2019, amended by,

 

·         Notification No. 9/2019-Central Tax (Rate), Dated 29th March 2019

·         Notification No. 18/2019-Central Tax (Rate), Dated 30th September 2019

To give composition scheme for supplier of services with a tax rate of 6% having annual turnover in preceding year upto Rs 50 lakhs.Section 9(4)
14.     Notification No. 7/2019-Central Tax (Rate), Dated 29th March 2019, amended by Notification No. 24/2019-Central Tax (Rate), Dated 30th September 2019Seeks to notify certain services to be taxed under RCM under section 9(4) of CGST Act as recommended by Goods and Services Tax Council for real estate sector.Section 9(4)

 

  • Relevant Circular (Excluding HSN Classification)

 

  1. Clarification on Tax in Reverse Charge on Gold Ornaments- Press Release, Dated 13th July 2017

 

Section 9(4) of CGST Act, 2017 has to be read in conjunction with section 2(105) read with section 7 of the said Act. Section 2 (105) defines supplier as a person supplying the goods or services. Section 7 provides that a supply is a transaction for a consideration by a person in the course or furtherance of business.

 

Even though the sale of old gold by an individual is for a consideration, it cannot be said to be in the course or furtherance of his business (as selling old gold jewellery is not the business of the said individual), and hence does not qualify to be a supply per se. Accordingly, sale of old jewellery by an individual to a jeweller will not attract the provisions of Section 9(4) and jeweller will not be liable to pay tax under reverse charge mechanism on such purchases. However, if an unregistered supplier of gold ornaments sells it to registered supplier, the tax under RCM will apply.

 

  1. Clarification on Legal Services by Advocates including Senior advocates- Press Release, Dated 15th July 2017

 

Legal service has been defined to mean any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority. Legal services, which includes representational services, provided by advocates are under reverse charge VIDE Notification No. Notification No. 13/2017-Central Tax (Rate) dated 28.6.2017 (Serial No. 2).

 

  1. Clarification on Levy Of GST on Legal Services- Circular No.32/06/2018-GST, Dated 12th February 2018

 

Question-: Whether legal services other than representational services provided by an individual advocate or a senior advocate to a business entity are liable for GST under reverse charge mechanism?

 

Answer-: Yes. In case of legal services including representational services provided by an advocate including a senior advocate to a business entity, GST is required to be paid by the recipient of the service under reverse charge mechanism, i.e. the business entity.

 

  1. Joint Venture —taxable services provided by the members of the Joint Venture (JV) to the JV and vice versa and inter se between the members of the JV-Circular No. 35/9/2018-GST-F. No. B-1/20/2016-TRU-Dated 5th March 2018

 

  1. Supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government Departments-Circular No. 76/50/2018-GST- Central Tax, Dated 31-12-2018

 

Question-Whether the supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by Government departments are taxable under GST?

               

Answer- Intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by the Central Government, State Government, Union territory or a local authority is a taxable supply under GST.

 

Vide Notification No. 36/2017-Central Tax (Rate) and Notification No. 37/2017-Integrated Tax (Rate) both dated 13.10.2017, it has been notified that intra-State and inter-State supply respectively of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by the Central Government, State Government, Union territory or a local authority to any registered person, would be subject to GST on reverse charge basis as per which tax is payable by the recipient of such supplies. However, respective Government departments (i.e. Central Government, State Government, Union territory or a local authority) shall be liable to get registered and pay GST on intra-State and inter-State supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap made by them to an unregistered person subject to the provisions of sections 22 and 24 of the CGST Act.

 

  1. Circular clarifying issues regarding exercise of option to pay tax under Notification No. 2/2019- Circular No. 97/16/2019-GST [F.NO.CBEC-20/16/04/2018-GST(PT.I)], Dated 5th April 2019 as corrected by Corrigendum NO. F. NO. CBEC/20/16/4/2018-GST (PT.I), Dated 1st July 2019

 

  1. Clarification related to supply of grant of alcoholic liquor license- Circular No. 121/40/2019-GST-[F. No. 354/136/2019-TRU]-Dated 11th October 2019
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