Daily GST Updates – October 21, 2022

• CBIC extend due date of filing GSTR 3B to 21st day of October, 2022
• GTA service: GST payable on Value of free diesel filled by service recipient
• UK CAMPA falls under State Government category under CGST Act, 2017
• Value of rent free space, free water & electricity will form part of value of supply
• GST on Bio-mining & scientific closure services of legacy wastes at dumpsite to Municipal Corporation
• Commercial vehicle body building on chassis supplied by customer is supply of services
• 18% GST on Commercial vehicle body building on chassis supplied by customer
• No GST exemption on educational services provided by Tutor Comp Info Tech
• GST Rate on affordable residential apartments & other than affordable residential apartments
• GST on Works contract services provided to Malabar Cancer Centre
• GST on geotechnical investigation and soil report preparation
• GST Rate on fishing vessel marine engine and its spare parts
• Construction works contract services- 12% GST on annuity & early completion bonus
• 5% GST payable on Out Board Motors & its spare parts supplied for use in vessels
• CREDAI cannot seek advance ruling under GST on behalf of its Members
• CBIC notifies Customs Exchange rate for Import & Export wef 21.10.2022
• GST on ‘coal rejects’ whose invoice is raised upon washery/job-worker
• No GST on recovery of Notice Pay, Bond Forfeiture, Canteen Charges, ID Cards Replacement
• GST Rate when builder enters Two agreements with customer for Sale of Apartment & Land
• GST exempt on training programmes approved by NSDC
• GST exemption on pre & post Examination services – AAR refers matter to AAAR
• GST on actual electricity & water charges collected by Lessor – AAR refers matter to AAAR
• ITC (Input Tax Credit) – Table 4 of GSTR-3B
• GST refund rejection inadmissible if no reason assigned for rejection
• Govt imposes Anti-Dumping duty on ‘Electrogalvanized Steel’ import

Source Taxguru

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