Loading...

⚠ ✕
❮ Top
☎ Help
☰
GST ▸
Central GST ▸
Integrated GST + ▸
UTGST / SGST ▸
GST Case Laws + ▸
Income Tax ▸
Income Tax ▸
Allied (Direct Tax) ▸
Income Tax Case Laws ▸
DTAA ▸
International Taxation ▸
Customs ▸
Customs Act / Rules ▸
Notifications / Forms ▸
Circulars / Tariff ▸
Case Laws / Manual ▸
FTP/SEZ ▸
Foreign Trade ▸
Notifications / Circulars / Appendix / Forms ▸
Special Economic Zone (SEZ) ▸
Corp. Law ▸
Company Laws ▸
Standards / Trusts ▸
Partnership / LLP / Societies ▸
Case Laws ▸
FEMA ▸
FEMA / FCRA ▸
Notifications / Circulars ▸
Manual / FAQ ▸
FEMA Case Laws ▸
SEBI / IBC ▸
SEBI ▸
SEBI Case Laws ▸
IBC ▸
IBC - Case Laws ▸
PMLA ▸
Benami Property ▸
Black Money ▸
Money Laundering ▸
Vivad ▸
Direct Tax ▸
Indirect Taxes ▸
Indian Laws ▸
Indian Laws ▸
Bharatiya Nyaya 2023 ▸
Finance Acts & Bills / Amendment Acts ▸
Case Laws ▸
Labour Laws ▸
Labour Code ▸
Old / Others ▸
Central Excise ▸
Central Excise - Cases ▸
Wealth Tax ▸
Service Tax ▸
Service Tax Cases ▸
CST / DVAT ▸
CST / VAT / Sales Tax ▸
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • LLP - Limited Liability Partnership
  • Trust and Society
  • PMLA - Money-Laundering
  • Indian Laws
  • Service Tax
  • Central Excise
  • DVAT - Delhi Value Added Tax
  • Reserve Bank of India
Year: ?
Publishing Year
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
From Date:
To Date:
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Circulars
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
PUBLIC NOTICE N0. 2/2019 - 30-01-2019 Customs
Budget 2019-20 - Filing of Bills of Entry and Shipping Bills in ICES
Show AI Summary
Suspension of Bill of Entry filing for budget system updates; shipping bills continue and traders must verify duty liability.
ICES directories will be updated for budget changes, requiring a temporary suspension of filing Bills of Entry and Section 48 approvals from the stated cut-off time while other ICES functions remain available. Shipping Bills processing will continue. Sites will monitor SBS entries made during the update and collect revised export duty/cess manually if budget changes are announced. Processing of Bills filed before the cut-off will continue; traders should verify prior Bills for changed duty liability before seeking out-of-charge. Service Center digitalisation work will pause at the cut-off and resume after system updation; printing is unaffected.
File No. 12-4/78-EXN-Tax-(278/22)-2406 - 30-01-2019 GST - States
Specifying Manual Procedure for filing Appeals under Section 107(1) of the Himachal Pradesh Goods and Services Tax Act, 2017.
Show AI Summary
Manual appeal filing procedure requires Form APL-01 with provisional and final acknowledgements for appeals filed manually.
Appeals must be filed manually in Form APL-01, attested and signed by the appellant, with the reader to the Appellate Authority entering each APL-01 in a register, assigning a specific number and issuing a provisional acknowledgement that cites that number. Within seven days the reader shall issue a final acknowledgment in Form APL-02 recording the appeal number, the provisional acknowledgement number and prescribed particulars. The reader must maintain a register of appeals, and all procedures under Section 107 and Rules 108, 109 and 109A must be complied with. The manual procedure is effective from 01.01.2019.
CCST Ref. No. GST/17/2018 - 30-01-2019 GST - States
Goods and Services Tax, 2017 - Claims of GST Refunds –Disbursement of sanctioned amounts- Request of the CCST for issuing certain instructions to the Treasury .
Show AI Summary
GST refund disbursement: Treasury urged to expedite sanctioned refunds; Finance Department confirms payments on green channel.
Claims for SGST refunds faced reported abnormal delays at the Treasury in disbursing statutorily sanctioned amounts, prompting a request for instructions to expedite payments. The Finance Department replied that there are no current issues in claiming GST refunds and that payments are placed under a green channel to ensure prompt disbursement.
70/2015-2020 - 30-01-2019 DGFT
Amendments in Hand Book of Procedures of FTP 2015-2020, related to Facility of Clubbing of Authorisations
Show AI Summary
Clubbing of authorisations: amended rules limit eligible authorisations and set temporal, input and regularisation conditions for consolidation.
Amendments to Para 4.38 define the facility of clubbing of Authorisations: requests in ANF 4C to issuing RA; no clubbing for certain earlier or tainted Authorisations or where EODC/redemption or adjudication is complete; clubbing limited to redemption/regularisation of Advance Authorisations with no further imports/exports; allowed across financial years and EO periods subject to SION/ad hoc norms and minimum value addition; only Authorisations issued within an eighteen month window from the earliest Authorisation may be clubbed and only imports within thirty months of the earliest Authorisation are considered, with excess regularised under Para 4.49; clubbed Authorisations are treated as one for CIF/FOB and value addition calculations.
40/2019-GST (CT/GST-15/2017/291) - 30-01-2019 GST - States
GST on Services of Business Facilitator (BF) or a Business Correspondent (BC) to Banking Company.
Show AI Summary
GST liability on banking services via business facilitators: banks are the service provider and must account for GST accordingly.
Under RBI guidelines banks engage BFs/BCs but remain responsible for customer-facing services; consequently, the banking company is the service provider and must pay GST on the entire service charge or fee charged to customers. Exemption under Heading 9971 for services relating to accounts in a rural branch requires that BF/BC services be in the individual capacity, fall under Heading 9971, and relate to a branch classified as rural per RBI guidelines, with the bank's classification accepted for exemption purposes.
39/2019-GST (CT/GST-15/2017/290) - 30-01-2019 GST - States
Clarification on GST rate applicable on supply of food and beverage services by educational institution.
Show AI Summary
Educational institution exemption clarified: institutional supply of food and beverages is exempt, third party catering is taxable.
Supply of food and beverages by an educational institution to its students, faculty and staff is exempt from GST under Notification No. 12/2017-(Rate), Sl. No. 66, when provided by the institution itself; similar supplies made by a third party under contract are taxable under Notification No. 11/2017-(Rate), Sl. No. 7(i). The notifications are to be read together, exemption entries prevailing where the description clearly covers the supply. Amendments were made to remove references that caused doubt and heading 9963 was added to Sl. No. 66.
38/2019-GST (CT/GST-15/2017/289) - 30-01-2019 GST - States
Clarification on issue of classification of service of printing of pictures covered under 998386.
Show AI Summary
Classification of printing of pictures as photographic processing services, attracting GST at the applicable photographic-services rate.
The circular clarifies that printing of pictures is classified under 998386 Photographic and Videographic Processing Services, since explanatory notes include colour printing of images from film or digital media in 998386 and exclude it from 998912; therefore printing of pictures attracts the GST rate applicable to photographic processing services and implementation queries may be raised with the Commissioner.
37/2019-GST (CT/GST-15/2017/288) - 30-01-2019 GST - States
Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC).
Show AI Summary
Immunity from taxation: services supplied by ADB and IFC are exempt from GST, limited to the institutions themselves.
Services supplied by the Asian Development Bank and the International Finance Corporation are immune from taxation and hence exempt from GST under their respective Acts; this immunity includes exemption from any obligation to collect or pay taxes and prevents domestic tax provisions from applying to services provided by the institutions themselves. The exemption is limited to services provided directly by ADB and IFC and does not extend to entities appointed by or acting on their behalf. The clarification is stated to be applicabl from 1 January 2019.
36/2019-GST (CT/GST-15/2017/287) - 30-01-2019 GST - States
Applicability of GST on various programmes conducted by Indian Institute of Managements (IIMs)
Show AI Summary
Educational institution status of IIMs exempts long-duration degree programmes from GST while short executive courses remain taxable.
IIMs, deemed educational institutions from 31 January 2018, are exempt from GST for services to students in all long duration programmes of one year or more that confer degrees/diplomas recommended by their Boards of Governors; short duration executive programmes under one year awarding participation certificates not recognised by law are taxable at the standard GST rate. Transitional rules apply for the period 1 July 2017-31 December 2018, with specific earlier exemptions limited to three named programmes.
35/2019-GST (CT/GST-15/2017/286) - 30-01-2019 GST - States
Clarification regarding GST tax rate for Sprinkler and Drip Irrigation System including laterals.
Show AI Summary
GST rate on micro irrigation systems clarified to include sprinklers, drip irrigation and laterals under the tax schedule.
The circular clarifies that the tariff classification for sprinklers encompasses sprinkler irrigation systems and that drip irrigation systems including laterals are covered by the same entry; consequently a sprinkler system comprising nozzles, laterals and other components falls within the cited tariff entry and attracts the notified GST rate. The communication is clarificatory, reflects the GST Council's recommendation on micro irrigation classification, and directs implementation from the stated retrospective date while inviting reports of difficulties to the Commissioner.
34/2019-GST (CT/GST-15/2017/285) - 30-01-2019 GST - States
Clarification regarding GST rates & classification (goods).
Show AI Summary
GST classification clarifications: specific goods' taxability and applicable rates affirmed, affecting feed, LPG, plastics, timber and machinery.
Clarification of GST classification and applicable rates: unbranded Chhatua/Sattu under HSN 1106 is exempt while branded packed variants attract the concessional rate; fish meal and meat-and-bone meal under heading 2301 attract the meal/flour rate whereas prepared aquatic/poultry/cattle feeds under 2309 are nil-rated; animal feed supplements are classified by form and specific use (feed supplement versus general-use chemical); bulk LPG supplies for domestic use by refiners or between OMCs qualify for the domestic concessional rate; polypropylene bags laminated with BOPP classify as plastic articles under HS 3923 and attract the standard plastic rate.
33/2019-GST (CT/GST-15/2017/284) - 30-01-2019 GST - States
Clarification on refund related issues.
Show AI Summary
Electronic submission of refund claims required; ARN-linked filing triggers transfer to jurisdictional officer and acknowledgement process.
Shift to electronic submission requires all documents and invoice statements accompanying FORM GST RFD-01A to be uploaded on the common portal at filing; ARN is generated only after complete filing and upload, after which the application is electronically transferred to the jurisdictional proper officer who will issue acknowledgement or deficiency memo based on portal records. Misassigned applications are to be reassigned electronically to the correct officer within a short period, rectified applications after deficiency memos are refiled manually under the earlier ARN, and taxpayers retain the option of physical submission where applicable.
32/2019-GST (CT/GST-15/2017/283) - 30-01-2019 GST - States
Clarification on export of services under GST.
Show AI Summary
Export of services: outsourced foreign work treated as import subject to reverse charge, enabling full export recognition.
An Indian exporter outsourcing part of a services contract to a foreign supplier is treated as supplying the entire contract value to the foreign recipient, while simultaneously importing the outsourced portion; the Indian supplier must pay integrated tax on that imported portion under reverse charge and may claim input tax credit, and the full contract value can be treated as export of services even if part of the payment is made directly overseas provided integrated tax on the outsourced portion has been discharged and the central bank permits retention of payment outside India.
31/2019-GST (CT/GST-15/2017/282) - 30-01-2019 GST - States
Denial of composition option by tax authorities and effective date thereof.
Show AI Summary
Denial of composition option: tax authorities may make denial effective from the date of contravention, with recovery consequences.
A taxpayer's withdrawal from the composition scheme takes effect on the date indicated in FORM GST CMP-04, not earlier than the financial year's commencement. Where the tax authority denies the composition option, denial may be effective from a date including a retrospective date determined by the authority but not earlier than the date of contravention. Thereafter proceedings for tax, interest and penalty must be initiated for the period from the date of contravention to issuance of the FORM GST CMP-07 order, and the taxpayer is liable to pay tax as a normal taxpayer from the date of that order.
30/2019-GST (CT/GST-15/2017/281) - 30-01-2019 GST - States
Clarification on certain issues (sale by government departments to unregistered person; leviability of penalty under section 73(11) of the Assam GST Act; rate of tax in case of debit notes/credit notes issued under section 142(2) of the Assam GST Act; applicability of notification No. FTX.56/2017/326 dtd.09/08/2018 (Tax) ; valuation methodology in case of TCS under Income Tax Act and definition of owner of goods) related to GST.
Show AI Summary
Taxability of government disposals clarified; government must register and pay GST when supplying used or seized goods to unregistered persons.
Supply of used vehicles, seized and confiscated goods, old and used goods, waste and scrap by government entities to unregistered persons is taxable and such departments must register and pay GST where recipients are unregistered. Penalty under section 73(11) applies only when section 73 proceedings are invoked; late GSTR 3B filing with tax and interest paid does not attract that penalty though section 125 may apply. Debit/credit notes under section 142(2) attract GST rates; TCS under Income Tax is includible in taxable value; owner for section 129(1) is consignor or consignee if invoice accompanies consignment, otherwise proper officer to decide.
PUBLIC NOTICE NO. 01/2019 - 29-01-2019 Customs
Amendment to the Public Notice No. 29/2018 dated 01.08.2018 –Submission of Commercial Invoice by the shipping line
Show AI Summary
Transshipment commercial invoice requirement: shipping lines must submit invoices when seeking transshipment approval under ICES or manual processing.
Shipping lines must submit a copy of the commercial invoice when seeking cargo transshipment approval; para 3(vi) of Public Notice No. 29/2018 is amended to require generation of a transshipment approval order with TP number and date in the ICES system similar to other ICD transshipment permits following Public Notice No. 06/2013, or to be done manually if ICES generation is not feasible. The amended procedure is effective from 15.02.2019 and other contents of the original notice remain unchanged.
F. No. CCU(DZ)GST/Tech-I/02/2018/1061 to1065 - 29-01-2019 GST
Regional Advisory Committee Meeting on 22.02.2019 in the office of Pr Chief Commissioner. Delhi for the 4th quarter of F.Y. 2018-19
Show AI Summary
Regional Advisory Committee meeting scheduled; notice to convene quarterly consultation and attendance requested by zonal chief.
Notice convening the Regional Advisory Committee meeting for the fourth quarter of F.Y. 2018-19: the zonal Principal Chief Commissioner has fixed the meeting date, time and venue and requests attendance by the Principal Commissioners/Commissioners of CGST divisions, noting that the meeting date and agenda points were previously communicated by email.
PUBLIC NOTICE NO. 09/2019 - 28-01-2019 Customs
Denotifying a part of Container Freight Station, CWC Virugambakkam
Show AI Summary
Denotification of Customs Area removes specified CFS parcel from customs handling and reclassifies operational coverage.
The Commissioner of Customs, exercising statutory authority, has denotified 8,682 square metres of the Container Freight Station at Virugambakkam (3,512 sqm covered-Shed No. XI-and 5,170 sqm open), removing that parcel from handling of Customs cargo. The Public Notice records the remaining Customs Area at the CFS and specifies the denotification's effective date.
PUBLIC NOTICE NO. 06/2019 - 28-01-2019 Customs
Denotifying an area of 83973.31 Sq.ft in M/S. Sanco Trans Ltd, Container Freight Station, No. 592, Ennore Express High Road, Chennai - 600 057
Show AI Summary
Denotification under Section 8(b): leased land removed from the customs area, with effect from the announced date.
Denotification of a plot of 83,973.31 sq.ft at M/S Sanco Trans Ltd. Container Freight Station is effected under Section 8(b) of the Customs Act, 1962 due to expiry of the lease; all other Customs Area arrangements at the premises remain unchanged. The change is formalised by Public Notice No. 06/2019 and takes effect from 01/02/2019.
PUBLIC NOTICE NO. 05/2019 - 28-01-2019 Customs
Handling of Export LCL cargo for an area of 1198 Sq.mtr and FCC cargo for an area of 185 Sq.mtr in M/S. APM Terminal India Pvt. Ltd'. CFS , No. 78 , Anuppampattu Village, T.H. Road , Ponneri Taluk , Thiruvallur District , Chennai - 601 203
Show AI Summary
Customs area designation allocates specific areas for export LCL and FCL cargo handling under Customs Act authority.
The Commissioner of Customs, invoking authority to define a Customs Area, notifies that within the previously approved export cargo footprint at M/S APM Terminal India Pvt. Ltd. CFS, 1198 sq.mtr is allocated for handling Export LCL cargo and 185 sq.mtr is allocated for handling Export FCL cargo, effective from the stated commencement date, thereby formalising area-specific handling of export cargo at the premises.

Circulars

Back

All Circulars

Showing Results for :
Reset Filters
No Records Found

Circulars

Home › Circulars List › GST - States › 2019 › GST - States - 2019 › This
Back

All Circulars

GST - States

Clarification regarding GST rates & classification (goods)

Contents
Plus +
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

GST classification clarifications: specified goods' HSN-based treatment determines applicable rates and scope of concessional entries.
Clarifies GST classification and rates: branded/packed pulse mixes attract higher rate while unbranded mixes under HSN 1106 are nil rated; prepared feeds ... Summary

Topics

Acts Income Tax
Next ➔