GST Updates – Dec 9, 2021

• Extruded raw Stick classifiable under HSN code 21069099
• 18% GST Payable on Vaccine Carrier & Vaccine Cold box
• Topical Antiseptic Solution / Hand Sanitizer classifiable under HSN code 38089400
• Solar power Generating System classifiable under HSN Code 8541
• GST payable on O&M Expenses charged from subsidiary companies
• Technical Glitch cannot be a reason for Non-Payment of GST Refund
• Anticipatory bail is a statutory right & custodial interrogation is neither warranted nor provided under CGST Act
• New Functionalities on GST Portal
• Food tech companies to pay GST on restaurant services from 01 January 2022
• IGST applies on Supply of goods outside India from Outside India between 01.07.2017 to 31.01.2019
• GST on narrow woven fabric of Polypropylene yarn with selvedges on both edges
• Stovec Industries Ltd. is not an ‘intermediary’ under IGST Act, 2017: AAAR
• Papad (Fried) of different shapes & sizes classifiable under CTH No. 19059040
• GST: Section 130 contemplate release of goods on payment of fine in lieu of confiscation

Source Taxguru

• 5% GST payable on Epoxidized Soya Bean Oil

Source Taxscan

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