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Minutes of the 17th GST Council Meeting held on 18 June 2017 The 17th GST Council meeting, chaired by the Union Finance Minister, discussed several key agenda items. The Council confirmed the minutes of the previous meeting after incorporating amendments and comments from various state representatives. It approved draft GST rules for Advance Ruling, Appeals, Assessment, Audit, E-Way Bill, and Anti-profiteering, with some modifications. The Council deliberated on GST rate adjustments for specific items, including lotteries and shipping vessels, and resolved to tax state-run lotteries at 12% and state-authorized lotteries at 28% of face value. It also decided to exempt small daily transactions from reverse charge compliance and authorized 24 banks for GST collection. The Council discussed extending deadlines for filing GST returns to allow businesses to adapt to the new system and agreed on hotel room tax rates. The next meeting was scheduled for 30 June 2017 to coincide with the GST rollout event.
2025 (3) TMI 347 - DELHI HIGH COURT Duty leviable under Section 3 (7) of the CTA is independent of the impost created by Section 5 of the IGST or not - supply of service conferred that character by virtue of Schedule II of the CGST would remain unimpeded by the concept of import of goods as ordinarily understood or not - Levy of additional duty of customs over and above the IGST - HELD THAT:- An integrated tax on the import of services can only be imposed under Section 5 (1) of the IGST. A supply of service once so classified cann... ... ...
2021 (9) TMI 626 - Supreme Court Refund of unutilised ITC on input services - challenge to validity of Rule 89(5) on the ground that it is ultra vires Section 54(3)(ii) - interpretation of sub-Section (3) to Section 54 and Explanation 1 to sub-Section (1) of Section 54 - HELD THAT:- Parliament while enacting sub-Section (3) of Section 54 has stipulated that no refund of unutilized ITC shall be allowed other than in the two specific situations envisaged in clauses (i) and (ii) of the first proviso. Whereas clause (i) has dealt w... ... ...
2021 (6) TMI 563 - BOMBAY HIGH COURT Supply of intermediary services as intermediary to his overseas customers - export of service by virtue of section 13(8)(b) of the IGST Act read with section 8(2) of the said Act or not - intra-State supply or not - Constitutional validity of Section 13(8)(b) read with Section 8(2) of the IGST Act - GST is a destination based tax on consumption and section 13(8)(b) of the IGST Act is contrary to the said principle - Vires of Article 246A read with Article 269A, Article 286 as well as Article 245... ... ...
2019 (9) TMI 929 - BOMBAY HIGH COURT Jurisdiction - Levy of GST - services or assistance rendered by the Court Receiver appointed by this Court under Order XL of the CPC - HELD THAT:- The services of the Court Receiver are activities or transactions which shall be treated neither as a supply of goods nor a supply of services. Accordingly, the fees or charges paid to the Court Receiver are not liable to GST. The answer to Issue i.e. Whether GST is liable to be paid on services rendered by the Court Receiver appointed by this Court u... ... ...
FREQUENTLY ASKED QUESTIONS - GST The Goods and Services Tax (GST) is a destination-based tax on consumption of goods and services, levied at all stages from manufacture to final consumption, with tax credits available at previous stages. It subsumes various central and state taxes, including Central Excise Duty, Service Tax, and State VAT, among others. The GST Council recommends taxes to be subsumed and sets rates. GST is dual, with both the Centre and States levying it on a common tax base. Specific commodities like alcohol and certain petroleum products are excluded. The GST Network (GSTN) facilitates tax processes, while compliance and anti-profiteering measures ensure fair pricing. Special provisions exist for imports, exports, and e-commerce.
2014 (3) TMI 456 - Supreme Court Legality and validity of two amendments introduced by the first appellant-State of Kerala, in pursuance of its Abkari Policy framed in 2011- 2012 - Abkari Policy to curb the rampant alcoholism in the State of Kerala, which claims to have the highest consumption of alcohol as against the other states in India - Kerela High Court struck down amendments on the touchstone of Article 14 of the Constitution of India, as being arbitrary, discriminatory, irrational, excessive, and even malafide - Desire... ... ...
Clarification regarding changes made or proposed in Budget 2012-2013 The circular outlines changes in the Indian Budget 2012-2013 regarding service tax, focusing on simplifying tax processes and preparing for the Goods and Services Tax (GST). The service tax rate is restored to 12%, and a "Negative List" approach is introduced, taxing all services except those specifically exempted. The Place of Provision of Services Rules, 2012, are introduced to determine the location of service provision for tax purposes. The circular also details changes in valuation rules, Cenvat credit rules, and exemptions, aiming to streamline compliance and reduce litigation. The new rules will replace existing export and import service taxation rules.
1990 (6) TMI 210 - WEST BENGAL TAXATION TRIBUNAL The Tribunal held that the club's activities constituted "business" under the Act, making it a "dealer." The supply of refreshments to members was considered a "sale." The notices for tax assessment were deemed valid, and the Commercial Tax Officer had the authority to assess the tax. The application was dismissed, and interim orders were vacated.
1989 (10) TMI 214 - Supreme Court Right of the States to levy vend fee or duties in respect of industrial alcohol under different legislations in different States Held that:- So far as the present case is concerned the State in exercise of powers under entry 8 of List II and by appropriate law regulate and that regulation could be to prevent the conversion of alcoholic liquors for industrial use into one for human consumption and for purpose of regulation, the regulatory fees only could be justified. In fact, the regulation shou... ... ...
2024 (8) TMI 989 - BOMBAY HIGH COURT Concessional rate of duty at 2% for goods described in Section 8 (3) of CST Act - Eligibility of the petitioner to issue declarations in C-Forms for inter-State purchase of natural gas post-GST implementation - Trade Circular No. 37T of 2017 dated 24 August, 2017 - HELD THAT:- The issue which has fell for consideration in the present proceedings would stand squarely covered by the said decisions of the High Courts and the decision of the Supreme Court in The Ramco Cements Ltd. [ 2021 (3) TMI 118... ... ...
Minutes of the 47th Meeting of GST Council held on 28th & 29th June 2022 The 47th GST Council meeting, chaired by the Union Finance Minister, addressed several key issues, including the confirmation of previous meeting minutes, ratification of notifications, and consideration of recommendations from various committees. Discussions covered GST rate changes, exemption reviews, and correction of inverted duty structures. The Council also addressed refund claims, mandatory registration for suppliers using e-commerce platforms, and amendments to CGST rules. The meeting emphasized improving GST compliance through system reforms and discussed the feasibility of e-way bills for gold and precious stones. Additionally, the Council considered extending compensation to states post-GST implementation and reviewed reports from various Groups of Ministers.
2020 (12) TMI 487 - NATIONAL ANTI-PROFITEERING AUTHORITY Profiteering - Restaurant Services - benefit of reduction in the rate of tax not passed on - contravention of the provisions of Section 171 of the CGST Act, 2017 - penalty - HELD THAT:- The Respondent is a company registered under the Companies Act, 1956 and is engaged in the business of operating quick service restaurants under the brand name of Mcdonalds under a franchisee agreement with the multi-national company Mcdonalds India Private Limited. The Respondent is operating about 300 restauran... ... ...
2018 (11) TMI 1012 - AUTHORITY FOR ADVANCE RULING - MAHARASHTRA Classification of services - catering services provided by the Applicant under B2B Model and B2C Model - whether classified as canteen/restaurant services or under the head outdoor catering services? - rate of tax - whether the activities of the applicant would fall under Sr. No. 7, Headings 9963 (iv) or (v) of the N/N. 11 /2017-Central Tax (Rate) dated 28th June, 2017? Held that:- The services supplied by the applicant in normal course does not appear to be covered under clause (v) of the N/N. ... ... ...
Minutes of the 27th GST Council Meeting held on 04th May, 2018 The 27th GST Council meeting, chaired by the Union Finance Minister, was held on May 4, 2018, via video conference. Key agenda items included ratification of previous meeting minutes, approval of notifications and circulars, revenue review, and changes in GSTN shareholding. Discussions also covered incentivizing digital payments, imposing a sugar cess, and reducing GST on ethanol. A new return filing system was proposed, emphasizing simplicity and phased implementation. The Council decided to set up a Group of Ministers to explore solutions for sugar industry challenges and approved a schedule for intra-state e-way bill implementation across states.
Minutes of the 23rd GST Council Meeting held on 10 November 2017 The 23rd GST Council Meeting, chaired by the Union Finance Minister, was held on November 10, 2017, in Guwahati. Key discussions included confirming the minutes of the previous meeting, analyzing GST revenue for August to October 2017, and ratifying notifications and circulars issued by the Central Government. The Council deliberated on modifications to anti-profiteering rules, GST rates on various goods and services, and issues related to the GST Implementation Committee's decisions. Recommendations from the Group of Ministers on the composition and tax structure for restaurants were also considered. The Council agreed on several measures to simplify GST compliance, including extending return filing deadlines and addressing IT challenges in GST implementation.
Minutes of the 21st GST Council Meeting held on 09 September, 2017 The 21st GST Council Meeting, chaired by the Union Finance Minister, focused on various agenda items including confirmation of previous meeting minutes, GST implementation decisions, and nominations for the GST Network Board. Key discussions included extending the composition scheme deadline, exempting certain handicraft suppliers from registration, and adjusting tax rates on specific goods like tamarind, roasted gram, and idols. The Council also deliberated on the GST rate structure for handicrafts and compensation cess on motor vehicles. Additionally, they addressed IT challenges faced by GSTN, agreeing to extend return filing deadlines and form a Group of Ministers to oversee IT issues. The next meeting was scheduled for October 24, 2017.
2016 (8) TMI 250 - DELHI HIGH COURT Constitutional validity - levy of service tax on person manufacturing alcoholic liquor for human consumption on job work basis – Section 66B of the Finance Act, 1994 read with 65B(40) and section 66D - Notification No. 14/2015/-ST dated 19th May 2015 – Held that: - what is sought to be made amenable to service tax is the activity of contract manufacturing of alcoholic liquors fit for human consumption by one entity for another. Such provision of service which is in pith and substance not covered... ... ...
FICCI-PRE-BUDGET-MEMORANDUM-2015-16 India's economic outlook improved in 2014-15, with GDP growth projected at 5.5-5.6%, up from below 5% in previous years. Inflation concerns eased, and the current account deficit was reduced. Export growth was steady, and foreign investment inflows increased significantly. The government introduced progressive policies to enhance the business environment, including infrastructure development, manufacturing support, and financial inclusion initiatives. The forthcoming budget aimed to boost demand and investments, with suggestions to extend investment allowances, support startups, and implement GST. The fiscal deficit was targeted to decrease, emphasizing revenue growth and efficient expenditure. The agriculture, chemicals, aviation, education, and healthcare sectors received specific recommendations for tax adjustments and policy reforms to support growth and competitiveness.
2014 (4) TMI 543 - BOMBAY HIGH COURT Whether Tribunal was correct in holding the sales of mineral water by way of service in the restaurant as the sales of non-alcoholic drinks falling under Schedule Entry C-II-14, when there is a specific Schedule Entry C-II-17 for mineral water - Mineral water - Classification – Interpretation of Statute - Sales by way of service as the sales of non-alcoholic drinks in the restaurant – Held that:- Mineral water does fall under entries C-II-17 - However, it also falls under entry C-II-14 for miner... ... ...
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