GST Updates March 11, 2022

• E-Invoicing/E-Invoice (Electronic billing) under GST
• Section 65(105)(zzza): Works contract service not include Electric winding of motor
• HC directs VAT dept to allow rectification of Bonafide Error in Tax Period of Challan
• CHA liable for penalty for allowing misuse of license by lending it to unscrupulous persons
• Prior to issuance of DGFT Notification dated 18/12/2019, gold was freely importable
• Application of Doctrine of Necessity in Quasi Judicial Cases – Refund of Service tax in GST Regime.
• AAR cannot admit application on question not coming within the purview of Section 97(2)
• SOP on extension of time limit to apply for revocation of cancellation of GST registration
• Matter already pending before a Custom officer- CAAR rejects Application
• Advance ruling cannot sought by applicant in relation to supply being received by him
• 18% GST Payable on construction of IT Incubation Centre for TSIIC
• GST: Sanction of refund on the lower value – reg.
• GST Council Newsletter for the month of February, 2022
• Poultry crate classifiable under Chapter 39231090
• Coating activities done by applicant on goods belonging to customer is Job work
• GST on Paintings, Old & antique Car/jewellery/watches/Books
• GST payable on External & Infrastructure Development contributing to value of flats
• ITC not eligible on Motor Vehicle used for demonstration
• Input Tax Credit on demo car/Vehicle not allowed: AAAR
• For any service to qualify as warehousing services it is not imperative that negotiable warehousing receipts must have been issued for them
• Commission agent liable to pay tax on supply of raw cotton by an agriculturist on reverse charge basis
• Pizza Topping merits classification under chapter heading 21069099
• Cooking cream merits classification under chapter heading 21069099
• Rajasthan VAT – Procedure for VAT Amnesty Scheme 2022

Source Taxguru

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