TaxTMI 
TaxTMI 
RECENT DEVELOPMENTS IN GST
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....ECENT DEVELOPMENTS IN GST<br>By: - Dr. Sanjiv Agarwal <br>Goods and Services Tax - GST<br>Dated:- 22-7-2020<br><br>Indian complete three years of GST. However, still there are many issues and challenges to be addressed. Transition issues still are a headache for Government, Anti-profiteering law is still not free from doubts GSTN, the backbone of GST regime is still searching for a strong spine, and so on. The list is long. The business is slowly coming to pre-Covid period level. The generation of e-way bills stood at 4.27 crore is June, 2020 where as it was 4.03 crore in March, 2020 which only indicates what economy is now moving with movement of goods. The upward trend means that unlock 2.0 may be more promising. As a ease out step, e-way bills validity was extended to ensure hassle free movement of cargo which was stuck on roads during lockdown. Once again, it has been voiced that bringing petrol and diesel under the GST regime would help retail consumers, commercial entities and oil companies. The forum was Business Line knowledge webinar on fuel prices on 9th July, 2020. Advance rulings, continue to create replies in otherwise controversial GST law which is plagued with wea....
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....k and vague interpretation. After roti - paratha controversy, AAR, Tamil Nadu has now ruled that only distribution and transmission segments of electricity sector are exempt from GST and any transaction between the two utilities could come under GST depending upon its nature. The issue was applicability of GST to the inter-company transactions between applicant Tamil Nadu Generation and Distribution Corporation (TANGEDCO) and Tamil Nadu Transmission Corporation (TANTRANSCO), both subsidiaries of Tamil Nadu Electricity Board. The AAR held that GST is applicable on these supplies from TANGEDCO to TANTRANSCO, operation and maintenance materials used in the regular day-to-day functioning, transfer of assets and movement, and deployment of employees. GST will be levied on application for releasing connection of electricity, rental charges against metering equipment, testing fee for meters, transformers, capacitors, labour charges for shifting of meters or shifting of service lines and charges of duplicate bill. However, GST will not be imposed on transaction of funds between the companies by the way of repayment of existing loan, availing of fresh loans without any interest compon....
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....ent. Appellate AAR, Maharashtra in case of Rotary Club has said that the amount collected as membership subscription and admission fees from members of curb is not a supply liable to levy of GST. However, there are contrary rulings too. Central Government (CBIC) has filed an appeal against Delhi High Court judgment of May 5, 2020 allowing GST refund of Rs. 923 crore to Bharti Airtel Ltd. after rectifying its GST returns 2B. The company had claimed excess tax of Rs. 923 crore on inputs based on estimates since GSTR-2A form was not operational during July- September, 2017. Now a Cess in the name of Covid-19 is being levied and Jharkhand State has started this. An ordinance has been promulgated to provide the levy of 'COVID-19 cess' within the State of Jharkhand on Mineral Bearing Land. The cess has been levied to rehabilitate labourers, mitigating the hardships caused due to loss of jobs, augmenting existing health infrastructures and for other purposes arising due to Covid-19 Pandemic. Hand Sanitizers : Classification and GST Evasion * The product [hand sanitizer (alcohol based)] has ingredients such as Ethyl Alcohol LP, Glycerol LP, Hydrogen Peroxide LP., Purified water etc. ....
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....The active ingredient of Ethyl Alcohol LP. is over 70%in most of the cases. * Hand sanitizers having ethyl alcohol as ingredient is a alcohol based product. Hand sanitizers (alcohol based) is liable to be classified under tariff heading 3808 of HSN attracting 18% GST. * Manufacturer's of hand sanitizers (alcohol based) classifying it under tariff heading 3004 of HSN with 12% GST are wrongly classifying the said product. * This misclassification appears to have resulted in substantial tax evasion. * Directorate General of GST Intelligence has initiated investigation in the matter. (Source: DG GSTI Letter dated 10.06.2020 to all PCCs / CCs ] GSTR-4 date extended * Due date for filing for GSTR-4 in case of composition dealers for the financial year ended on 31.03.2020 has been extended by CBIC from 15.07.2020 to 31.08.2020. * Notification No. 21/2019-CT dated 23.04.2019 has been amended to this effect. This was last amended by Notification No. 34/2020-CT dated 03.04.2020 to extend the date up to 15.07.2020. [Source :Notification No. 59/2020-CT dated 13.07.2020] Covid Cess in Jharkhand State * Jharkhand State has promulgated on Ordinance to levy Covid Cess. *....
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.... Jharkhand Mineral Bearing Lands (Covid-19 Pandemic) Cess Ordinance, 2020 has been promulgated as Ordinance No. 1/2020 dated 06.07.2020 valid for a period of 3 years. * Covid-19 Cess shall be levied on mineral bearing land at such rates not exceeding Rs. 100 per tonne/cubic metre on despatch of such Run-of-mine/mineral * Existing rate of Cess ranges from Rs. 5 to Rs. 20 depending upon the type of Mineral bearing Land. It shall be payable by the holder on despatch of Run-of-mine/mineral. * Other states may follow suit. [Source : Jharkhand Mineral Bearing Lands (Covid-19 Pandemic) Cess Ordinance, 2020 Jharkhand Ordinance No. 1/2020 dated 06.07.2020] GST Rate on Hand sanitizers: Govt's View Point * The GST rates on various items are decided by the GST Council where the Central Government and all the state governments jointly decisions. * Sanitizers are disinfectants like soaps, anti-bacterial liquids, dettol etc which all attract duty standard rate of 18% under the GST regime. * Inputs for manufacture of hand sanitizers are chemicals packing material, input services, which also attract a GST rate of 18%. * Reducing the GST rate on sanitizers and other similar items wou....
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....ld lead to an inverted duty structure and put the domestic manufacturers at disadvantage vis-a-vis importers. * Lower GST rates help imports by making them cheaper which is against the nation's policy on Atmanirbhar Bharat. * Consumers would also eventually not benefit from the lower GST rate if domestic manufacturing suffers on account of inverted duty structure. * Therefore, hand sanitizers attract GST at the rate of 18%. [Source : Ministry of Finance Press Release dated 15.07.2020] GST on grant of licenses * No GST is applicable on license fee charged by the States for grant of liquor license to vendors, both in pre-GST era as well as in GST era. * GST Council in its 26th meeting held on 10.03.2018 and 37th meeting held on 20.09.2019 decided that services by way of grant of alcoholic liquor license, against consideration in the form of license fee or application fee, by whatever name called, by State Government is neither a supply of goods nor supply of services. GST Council further decided in the 37th meeting held on 20.09.2019 to clarify that this special dispensation applies only to supply of service by way of grant of liquor license by the State Governments....
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.... as an agreement between the Centre and States and has no applicability or precedence value in relation to grant of other licenses and privileges for a fee in other situations where GST is payable. * Thus, fees payable on other licenses shall be liable to levy of GST. [Source : GST Council decisions and State Circulars] ============= Document 1 सतà¥à¤¯à¤®à¥‡à¤µ जयते à¤à¤¾à¤°à¤–णà¥à¤¡ गजट असाधारण अंक à¤à¤¾à¤°à¤–णà¥à¤¡ सरकार दà¥à¤µà¤¾à¤°à¤¾ पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ 15 आषाढ़, 1942 (श० ) संखà¥à¤¯à¤¾ - 318 राà¤à¤šà¥€, सोमवार, 6 जà¥à¤²à¤¾à¤ˆ, 2020 (ई०) विधि (विधान) विà¤à¤¾à¤— अधिसूचना 6 जà¥à¤²à¤¾à¤ˆ, 2020 संखà¥à¤¯à¤¾- à¤à¤²à¥¦à¤....
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....œà¥€à¥¦-4/2020-320/लेज० à¤à¤¾à¤°à¤–ंड सरकार का निमà¥à¤¨à¤²à¤¿à¤–ित अधà¥à¤¯à¤¾à¤¦à¥‡à¤¶ जिस पर माननीया राजà¥à¤¯à¤ªà¤¾à¤² दिनांक- 02/07/2020 को अनà¥à¤®à¤¤à¤¿ दे चà¥à¤•à¥€à¤‚ है, इसके दà¥à¤µà¤¾à¤°à¤¾ सरà¥à¤µà¤¸à¤¾à¤§à¤¾à¤°à¤£ की सूचना के लिठपà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ किया जाता है। THE JHARKHAND MINERAL BEARING LANDS (COVID-19 PANDEMIC) CESS ORDINANCE, 2020 (Jharkhand Ordinance No. 01, 2020) An Ordinance, to enact MINERAL BEARING LANDS (COVID-19 PANDEMIC) CESS ORDINANCE, 2020, in regard to its applicability and enforcement within the State of Jharkhand. Circumstances Exist Which Render It Necessary ....
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....To Take Immediate Action To Promulgate An Ordinance To Provide The Levy Of Cess On Mineral Bearing Land For The Rehabilitation/Employment Of Labourers/ Migrant Labourers, Creating Infrastructures In The Field Of Cottage/Village Industries, Msme, Creating Employment Opportunities, Mitigating The Hardships Caused Due To Loss Of Jobs, Augmenting The Existing Health Infrastructures And For Other Necessary Purposes In The State Of Jharkhand Arising Out Of Disaster By Way Of Covid-19 Pandemic. Now, therefore, in exercise of power conferred by Clause (1) of Article 213 of Constitution of India, the Governor of Jharkhand is pleased to promulgate the following Ordinance:- 2 à¤à¤¾à¤°à¤–णà¥à¤¡ गजट (असाधारण) सोमवार, 6 जà¥à¤²à¤¾à¤ˆ, 2020 1. (1) Short title, extent and commencement: - This Ordinance may be called the Jharkhand Mineral Bearing Lands (Covid-19 Pandemic) Cess Ordinance, 2020. (2) It extends to the whole of the State of Jharkhand. (3) It shall be deemed to have come into force on the date of its publication in the official gazette. 2. Def....
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....initions: -In this Ordinance, unless the context otherwise requires :- (1) "Authorities" means the authorities as prescribed to carry out the purposes of this Ordinance; (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) "Cess" means the cess levied under section 3 of this Ordinance, for the purposes provided in section-4; "Disaster†means a catastrophe, epidemic/pandemic, mishap, calamity or grave occurrence in any area, arising from natural or man-made causes, or by accident or negligence which results in substantial loss of life, loss of employment or human suffering or damage to, and destruction of, property, or damage to, or degradation of, environment, and is of such a nature or magnitude as to be beyond the coping capacity of the community of the affected area; "Despatch" means despatch of such Run-of-mine/minerals as specified in the Schedule appended to this Ordinance, by the holder to any place outside the mineral bearing land; "Epidemic" means the occurrence in the state, cases of an illness, specific health related behaviour, or other health related events clearly in excess of normal expectancy and includes COVID-19; "Fund" means, a fund created fo....
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....r the purposes of depositing the proceeds of cessas "Covid-19 Pandemic Fund"; to carry out the purposes as specified in Section 4 of this Ordinance; and shall be utilised in the manner as prescribed; "Government" means the State Government of Jharkhand; "Governing Body" means a body of such authorities, as constituted by the State Government to carry out the purposes of this Ordinance, as prescribed; "Holder" means the holder of mining or quarry lease or exploring license or prospecting license of the mineral bearing land(s); "Mineral Bearing Land†means holding or holdings of land comprising the area of a land either allocated or granted or deemed to be granted for mineral right i.e. mining or quarry lease or exploring license or prospecting license or petroleum mining lease under the Mines and Minerals (Regulation and Development) Act, 1957, the Coal Bearing Areas (Acquisition and Development) Act, 1957, the Coking Coal Mines (Nationalisation) Act, 1972, the Coal Mines (Nationalisation) Act, 1973, the Coal Mines (Special Provisions) Act, 2015, Petroleum & Natural Gas Rules, 1959; "Mineral Produce" means a produce of mineral specified in the Schedule, appended....
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.... to this Ordinance; 3. à¤à¤¾à¤°à¤–णà¥à¤¡ गजट (असाधारण) सोमवार, 6 जà¥à¤²à¤¾à¤ˆ, 2020 (12) "Mineral Right" means rights conferred on a lessee/deemed lessee under a mining lease or quarry lease or exploring license or prospecting license or petroleum mining lease granted or renewed under the Mines and Minerals (Regulation and Development) Act, 1957, the Coal Bearing Areas (Acquisition and Development) Act, 1957, the Coking Coal Mines (Nationalisation) Act, 1972, the Coal Mines (Nationalisation) Act, 1973, the Coal Mines (Special Provisions) Act, 2015, Petroleum & Natural Gas Rules, 1959; "Notification" means a notification as published in the Official Gazette of the State; (13) (14) "Prescribed" means prescribed by rules made under this Ordinance; (15) "Section" means the section(s) under this Ordinance (16) "State" means the State of Jharkhand; (17) "Schedule" means the Schedule appended to this Ordinance; and Words and expressions used but not defined in this Ordinance shall have the same meaning as defined in all the respective Mineral....
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....s Act(s) and all the respective Rules, including the Disaster Management Act 2005 (Central Act No. 53 of 2005); as assigned to them under all those such Acts; Rules; Notifications or Regulations made or issued thereunder. Levy and collection of cess on mineral bearing land- (1) Subject to any limitation imposed by Parliament by law relating to mineral development, there shall be levied and collected, in such manner as may be prescribed, a COVID-19 cess on mineral bearing land in respect of such mineral and at such rates, not exceeding rupees one hundred per tonne/cubic metres, as the case may be; on despatch of such Run-of- mine/mineral, as may be specified in the Schedule appended to this Ordinance, by the State Government from time to time. (2) (3) (4) (5) (6) The cess levied under sub-section (1) shall be payable by the holder on despatch of Run-of- mine/mineral in such manner as may be prescribed. The proceeds of the Cess shall be credited into the Fund to be known as COVID-19 PANDEMIC FUND. The Levy of cess under this Ordinance shall be valid for three years from the date of the commencement of this Ordinance; Notwithstanding anything contained in sub-sec....
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....tion (4) of this section, the State Government through a notification and for the reasons to be recorded and upon recommendation of the governing body, may extend the levy of cess under this Ordinance, for another one year and also for the succeeding year(s); The manner and the procedures for managing the "Fund", shall be specified or prescribed by the Government. 4. Purposes and objectives of this Ordinance- The proceeds of the fund so collected shall be appropriated into a separate account, which shall be used for the following purposes:- 3 5. 4 (1) (2) (3) à¤à¤¾à¤°à¤–णà¥à¤¡ गजट (असाधारण) सोमवार, 6 जà¥à¤²à¤¾à¤ˆ, 2020 to mitigate the impact of disaster and epidemic; to provide the rehabilitation/employment to labourers; to create all such infrastructures in the field of Cottage/village Industries, MSME generating employment and mitigating the hardships caused due to loss of jobs due to the pandemic; to augment the existing health infrastructures; (4) (5) to establish the community shelters/dormitories/kitchens/food securities etc; ....
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....(6) (7) (8) (9) (10) to meet the expenses for transporting the migrating labourers; to provide support/compensate all such persons/families who have lost their lives, on account of this epidemic and or during their movement from other states into the state; to provide all such necessary help/logistic support for proper cultivation to the Agriculturist; to provide necessary logistic support for marketability of Agriculture produces; to provide all necessary assistance/support to all such labourers, casual/migrant labourers, persons, who suffered loss of employment or suffered pecuniary losses during this epidemic or and for all such other purposes as the Government may specify, from time to time in the state. Determination and Payment of Cess- (1) The proceeds of the cess levied under this Ordinance shall be credited into a separate account to be known as COVID-19 PANDEMIC FUND, especially maintained by the Government in this behalf and shall be, managed, disbursed and to be utilized by the Government for the purposes as prescribed under the provisions of this Ordinance; in the prescribed or specified manner. (2) (3) (4) (5) The cess payable under this Ordina....
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....nce shall be assessed in accordance with the provisions of section 3 and the Rules made there under, by the prescribed authority. The amount of cess on mineral bearing land at such rate(s) as may be specified shall be payable by the holder on the quantity of such Run-of-mine/minerals as made at the time of despatch of such Run-of-mine/minerals from mineral bearing land by such date as prescribed. In case where the holder despatch the Run-of-mine/minerals without payment of cess, or as the case may be any variation in the assessment of cess payable, the prescribed authority shall cause to issue a notice of demand served upon the holder for payment of the cess due along with an interest at the rate of not exceeding 3% per month or part thereof on such value of cess due, in such manner as may be prescribed. Explanation- The words, "cess due"; for the purpose of this Ordinance shall mean any cess payable under section 3, but not paid after the prescribed due date, and also after expiry of such date, as provided in notice of Demand as issued under this section. For the purpose of registration of the holder, under this Ordinance; the holder means holder of mineral right i.e....
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..... mining or quarry lease or exploring license or prospecting license of the mineral bearing land(s) under the Mines and Mineral (Regulation and Development) Act, 1957, the Coal Bearing Areas (Acquisition and Development) Act, 1957, the Coking Coal Mines 6. à¤à¤¾à¤°à¤–णà¥à¤¡ गजट (असाधारण) सोमवार, 6 जà¥à¤²à¤¾à¤ˆ, 2020 (Nationalisation) Act, 1972, the Coal Mines (Nationalisation) Act, 1973, the Coal Mines (Special Provisions) Act, 2015, Petroleum & Natural Gas Rules, 1959; and lessee/deemed lessee/allocated under which they are already registered under the respective mining laws for the time being in force, shall apply mutatis mutandis for the purpose of this ordinance. Appeal: - Any person aggrieved by the notice of demand under section 5, may, within sixty (60) days from the date of service of the said notice under sub-section (4) of section 5 thereof, appeal to such authority as may be prescribed and the said authority may pass such orders on the appeal as it thinks fit, and which may be, subject to the provisions of section 5, become final. 7....
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..... Revision: - The Government may, either suo-moto or on receipt of a revision petition filed within ninety days by any person aggrieved by an order passed under section 6, call for and examine the record relating to any order passed or proceedings taken by any officer or authority under this Ordinance, for the purpose of satisfying themselves as to the correctness, legality or propriety of such order(s) or as to the regularity of such proceedings and if in any case it appears to the Government that such order or proceedings should be modified, annulled, reversed or remanded for reconsideration, they may pass orders accordingly: Provided that no order adversely affecting any person, shall be passed unless such person has been given an opportunity of making his representation. 8. 9. Cess to be recovered as arrear of land revenue- The cess due payable and or determined under section 5 of this Ordinance, but not paid within the specified and or prescribed time under this Ordinance, shall be recovered as arrears of land revenue. Exemptions:- Notwithstanding anything contained in this Ordinance, where the Government is of the opinion that it is necessary or expedient in....
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.... the public interest so to do, it may by notification in the Official Gazette, exempt cess, fully or partially, in respect of any holder or any class of holder as may be specified in the notification. 10. Powers to amend the Schedule- 1) The State Government may, by notification, add to or delete or amend or alter any of the items or rate(s) in the Schedule appended to this Ordinance. 2) The Government may issue such circulars or directions or regulations to carry out the purposes of this Ordinance. 11. Power to make Rules: - (1) (2) The Government may, by notification in the Official Gazette, make Rules for carrying out the purposes of this Ordinance. In particular and without prejudice to the generality of the foregoing power such rules may provide for all or any of the following matters, namely- i. The authorities which may impose cess under section 3 or interest under Section-5 and the manner in which the cess levied under this Ordinance shall be collected; ii. The constitution and functions of the Governing body, the term of office of its members, and the procedure for the conduct of its business; 5 6 iii. à¤à¤¾à¤°à¤–णà¥à¤¡ ....
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....¤—जट (असाधारण) सोमवार, 6 जà¥à¤²à¤¾à¤ˆ, 2020 The manner in which accounts shall be kept and registers to be maintained by the holder at the Mineral Bearing Land or at the office the holder. the assessment and collection of the cess levied under this Ordinance; iv. V. The form of receipts for payment of the cess; and vi. Any other matter that may have to be prescribed. 12. 13. (3) (4) The Rules made under this section may provide penalty for contravention of such provisions of this Ordinance to the following extent, namely:- i. in cases of evasion or avoidance of cess, to the extent of double the amount of cess evaded or, as the case may be, avoided; All Rules made under this Ordinance, shall be laid, as soon as may be after they are so made, before the House of the State Legislature, while it is in session, for a period of not less than fourteen days which may comprise in one session or in two successive sessions and if before the expiry of the sessions in which they are so laid or in the session immediately following the House of the State Legislature makes any m....
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....odification in any of such rules or resolves that any such rules should not be made, such rules shall thereafter have effect only in such modified form or be of no effect, as the case may be, so however, that any such modification or annulment shall be without prejudice to the validity of anything previously done thereunder. Liability of the holder under other laws not affected:- Nothing contained in this Ordinance, shall affect the liability of the holder for the payment of cess under this Ordinance, to that of under any other law(s) for the time being in force. Action taken in good faith.— No suit or prosecution or other proceeding shall lie in any court against the prescribed authorities or any officer or employee of the State Government, in respect of any work done or purported to have been done or intended to be done in good faith by such authority or Government or such officer or employee under the provisions of this Ordinance or the rules made thereunder. 14. Bar of jurisdiction of court.― 15. No court (except the Supreme Court or a High Court) shall have jurisdiction to entertain any suit or proceeding in respect of anything done, action taken,....
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.... orders made, direction, instruction or guidelines issued by the State Government in pursuance of any power conferred by, or in relation to its functions, by this Ordinance. Power to remove difficulties:- If any difficulty arises in giving effect to any provisions of this Ordinance the Government may, by general or special order, do anything not inconsistent with such provisions for the purpose of removing the difficulty: Provided, no order of removal of such difficulty shall be made after the expiry of the period of two years from the date the commencement of this Ordinance. à¤à¤¾à¤°à¤–णà¥à¤¡ गजट (असाधारण) सोमवार, 6 जà¥à¤²à¤¾à¤ˆ, 2020 THE SCHEDULE (See sections 2 (4) and 3 (1)) Classification of Mineral bearing land Rate of Cess* S. Nos. 1 Coal bearing land 2 Iron ore bearing land 3 Bauxite bearing land Limestone bearing land 5 Manganese ore bearing land * 1. 2. Rs. 10/- per metric tonnes of coal dispatch Rs. 5/- per metric tonnes of Iron ore dispatch. Rs. 20/- per metric tonne of bauxite dispatch. Rs. 10/- per metric tonnes....
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.... of limestore dispatch. Rs. 5/- per metric tonnes of manganese ore dispatch. Name of Minerals as specified in the Second Schedule under the Mines and Minerals (Regulation and Development) Act, 1957 (Central Act 67 of 1957) (Major Minerals). Rates of cess are irrespective of their Grade/Properties. ▬▬▬▬▬▬▬▬ à¤à¤¾à¤°à¤–ंड राजà¥à¤¯à¤ªà¤¾à¤² के आदेश से, पà¥à¤°à¤¦à¥€à¤ª कà¥à¤®à¤¾à¤° शà¥à¤°à¥€à¤µà¤¾à¤¸à¥à¤¤à¤µ पà¥à¤°à¤§à¤¾à¤¨ सचिव-सह-विधि परामरà¥à¤¶à¥€ विधि विà¤à¤¾à¤—, à¤à¤¾à¤°à¤–ंड, राà¤à¤šà¥€ । à¤à¤¾à¤°à¤–णà¥à¤¡ राजकीय मà¥à¤¦à¥à¤°à¤£à¤¾à¤²à¤¯, राà¤à¤šà¥€ दà¥à¤µà¤¾à¤°à¤¾ पà¥à¤°à¤•à¤¾à¤¶à¤¿à¤¤ à¤à....
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....µà¤‚ मà¥à¤¦à¥à¤°à¤¿à¤¤, à¤à¤¾à¤°à¤–णà¥à¤¡ गजट (असाधारण) 318 -- 50 7<br> Scholarly articles for knowledge sharing by authors, experts, professionals ....