Daily GST Updates – November 2, 2022

• Geomembrane merits classification at HSN 5911, tariff item 59111000
• GST not payable on liquidated damages if principal supply is exempt
• GST exempt on conservancy/solid waste management services to Howrah Municipal Corporation
• Shifting of electrical utilities cannot be regarded as road construction services
• GST rate and HSN Code of industrial safety belt and harness
• CGST Act 2017 updated till 30th September 2022- Free E-Book
• TDS Liability is not attracted on Discount given to Distributors of Sim Cards: ITAT
• Sub-leasing of container amounts to deemed sale and hence service tax not leviable
• Exemption u/s 10AA available on goods re-exported by approved SEZ unit
• Fake Invoicing Under GST- An Overview
• Tax Compliance and Statutory due dates for November 2022
• CBIC increases Special Additional Excise Duty on Diesel to Rs. 11.50 per litre
• ITC: Section 16(4) of CGST Act as amended by notification No. 18/2022
• Tariff Notification No. 91/2222-Customs (N.T.) Dated: 31st October, 2022
• Mechanism for implementation of additional basic excise duty on sale of unblended petrol

Source Taxguru

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