E-GST MAGAZINE UPDATE MONTH OF JAN-2022- Publish Date 21.01.2022

Notification No. 40/2021 – Central Tax

Complete Analysis of Notification No. 40/2021-Central Tax Dated 29.12.2021

·       Rule 36, for sub-rule (4)

·       Due Date of GSTR-9

·       Rule 95, in sub-rule (3)

·       Rule 142

·       New Rule 144

·       Rule 154

·       Rule 159

·       Changes have been made in the GST form

·       Returns,

·       Appeals,

·       Various Appellate Authority

·       Appeal By Aggrieved Person

·       Pre-Deposit Before Tribunal Under GST Act

·       Non-Appealable Orders

·       Case Name:  Case Name: Exservicemen Resettlement Society  (AAR West Bengal)  :- Manpower services: GST payable on entire billing amount inclusive of PF & ESI etc.- AAR West Bengal

·       Case Name:  Case Name: Kanahiya Realty Private Limited  (AAR West Bengal ):-GST on Supply of unconnected goods at nominal price against purchase of hosiery goods and Credit of the input tax AAR West Bangal- AAR West Bengal

·       Case Name:- Masterly Kolkata Facility Maintenance Pvt LTD (AAR West Bengal)  : – Supply of cooking gas via pipeline with Maintenance Service is Composite Supply – AAR West Bengal

·        Case Name:   Pioneer ASSOCIATES (AAR West Bengal) : – Whether the definition of ‘affordable residential apartment’ is applicable in respect of flats (having carpet area of 60 sqm and value up to Rs. 45 lacs) of an ongoing projects and tax can be COLLECTED @ 8% on all advances received after 01.04.2019.- AAR West Bengal

·        Case Name:- Continental Engineering CORPORATION (AAR Telangana) : – GST on amount received by Arbitration for works executed in pre-GST period

·       Case Name:  GEW (India) Pvt. Ltd. (GST AAR Karnataka): – for supply of works contract service in Karnataka- Separate registration is not required GST AAR Karnataka

·       Case Name:  Tukaram Pundalik Borade (GST AAR Maharashtra): – TDS applicable if services not exempt under GST -GST AAR Maharashtra

·       Case Name: TATA Power Company Limited (GST AAR Maharashtra): – No GST on recovery of amount towards Top-up & parental insurance premium from employees- GST AAR Maharashtra

·     Case Name:  Jayshankar Gramin Va Adivasi Vikas Sanstha (GST AAR Maharashtra):- GST registration not required charitable Trust if engaged in charitable activities- GST AAR Maharashtra

·       Case Name: Erode City Municipal Corporation (GST AAR Tamilnadu):- GST not payable on Rent for locker provided in bus stand by Municipal Corporation- (GST AAR Tamilnadu)

·       Case Name: Healersark Resources Private Limited (GST AAR Karnataka):- GST not payable on accommodation services if per day declared TARIFF of a UNIT, is below Rs. 1000 –(GST AAR Karnataka)

·       Case Name:  South Indian Federation of Fishermen Societies (GST AAR Karnataka): – GST not leviable on free of cost supply during warranty period – (GST AAR Karnataka)

·       Case Name:  Hindustan Agencies (GST AAR Karnataka)- GST on supply of services relating to sale or purchase of rice- (GST AAR Karnataka)

·       Case Name: KAYAL INFRA (GST AAR West Bengal) :- Explains GST on Residential Real Estate Project & affordable residential apartment (GST AAR West Bengal)

·       Case Name:  Mother Earth Environ Tech Pvt. Ltd (GST AAAR Karnataka):- Land filling pit is a civil structure OR not a plant or machinery- ITC not eligilble- (GST AAAR Karnataka)

·       Case Name:  Integrated Decisions and Systems India Pvt Ltd (GST AAR Maharashtra):-GST on Part Recovery of transport facility provided to employees (used for employee )- (GST AAR Maharashtra)

·       Case Name: Cummins India Limited (GST AAR Maharashtra ):- GST: Availment of common input supplies on behalf of other unit/units registered as distinct person will qualify as supply of services- (GST AAAR Maharashtra)

·       Case Name: Shiv Flour Mill (GST AAR West Begal:- GST Applicablatity or not on milling of food grains into flour for distribution under Public Distribution System–(GST AAR West Begal)

·       Case Name: Suez India Private Limited (GST AAR West Begal):- GST Applicability or not on construction of water distribution networks and operation & maintenance for Kolkata Municipal Corporation-(GST AAR West Begal)

·       Case Name: Emcure Pharmaceuticals Limited (GST AAR  Maharashtra ): – GST not payable on recovery from Employees for canteen facility at subsidized rates-(GST AAR  Maharashtra )