Daily GST Updates – July 22, 2022

• 5% GST payable on administering of COVID-19 vaccination by hospitals
• Analysis of Applicability of Demand and penalty on Fake Invoices
• Renting of residential property to a Unregistered Person – Place of Supply
• Whether condition of pre deposit mandatory for admission of appeal under MVAT
• GST demand based on promotion of business on social media – HC directs petitioner to Approach Appellate Authority
• Duty equal to cenvat credit availed not payable on capital goods cleared after put to use
• Duty demand due to clandestine removal doesn’t sustain in absence of independent & tangible evidence
• 10 lakh penalty imposed for failure to co-opt MD as Additional Director
• Renting of Property Under GST
• Some Litigatory issues resolved by CBIC under GST
• Fake invoices under GST- Demand and penalty provisions
• Claim of 18% GST on Crematorium Services is Misleading
• New Table 3.1.1 in GSTR-3B for reporting supplies u/s 9(5)
• Advisory on mandatory mentioning of HSN codes in GSTR-1
• GST position on residential property let out to registered person
• GST on Product Solar HT/LT XLPE Cables used in manufacture of Solar Power Generating System/ Solar Power
• GST on Solar DC Cables supplied for Solar Power Generating System
• Polypropylene Non-woven bags merits classification under Chapter Heading 3923  
• Polypropylene granule Non-woven bags classifiable under HSN 3923
• Unmanufactured tobacco pre-mixed with lime classifiable under CTH 24012090
• Supply of manpower service for running & maintenance of canteen is Temporary staffing service
• Advance ruling cannot be given on services undertaken prior to date of filing
• Customs Exchange rate for Import and Export wef 22nd July 2022
• transfer of Excise appeals filed after 30th June 2017
• Authorisation under rule 96(4)(c) of CGST Rules, 2017

Source Taxguru

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