GST Weekly Flashback for the period 06 October To 12 October 2024.
Table of Contents
Telangana High Court – GST Weekly Flashback
Manual Issuance Of GST Order Without Considering Reply On GST Portal Amounts To Violation Of Principles Of Natural Justice: Telangana High Court
Case Title: M/s OLA Fleet Technologies Private Limited Versus UOI
The Telangana High Court has held that the manual issuance of GST order without considering reply on GST Portal amounts to violation of principles of natural justice.
Karnataka High Court – GST Weekly Flashback
GST ITC Cannot Be Blocked Merely On Enforcement Authority’s Report Without Any Cogent Reasons To Believe: Karnataka High Court
Case Title: M/S Travacore Minerals And Transport Company V/S State Of Karnataka
The Karnataka High Court has held that the (Input Tax Credit) ITC cannot be blocked merely on the Enforcement Authority’s Report without any cogent reasons to believe.
AAR – GST Weekly Flashback
18% GST Payable On Table Cover, Television Cover, Washing Machine Cover: AAR
Applicant’s Name: Om Vinyls Private Limited
The Gujarat Authority of Advance ruling (AAR) has held that 18% GST is applicable on table cover, television cover, washing machine cover.
Notifications – GST Weekly Flashback
No GST On Delivery Charges For Zomato’s Gold Card Members, Clarifies CBIC
The Central Board of Indirect Taxes And Customs (CBIC) has clarified that no goods and service tax (GST) on delivery charges to Zomato Gold Card Members.
Govt. Notifies GST Rate Reduction On Cancer Drugs Reduced From 12% To 5%
Notification No. 05/2024-Central Tax
The Ministry of Finance has notified the GST rate reduction on cancer drugs from 12% to 5%.
Govt. Notifies GST Rate Reduction On Namkeens From 18% To 12%
Notification No. 05/2024-Central Tax
On the recommendation of 54th GST Council Meet, the government has notified GST rate reduction on namkeens from 18% to 12%.
Govt. Notifies RCM On Metal Scraps
Notification No. 06/2024-Central Tax
Notification No. 25/2024-Central Tax
On the recommendation of the 54th GST Council Meeting, the government has notified the reverse charge mechanism (RCM) on metal scraps.
Govt. Notifies RCM On Renting Of Property Other Than Residential Dwelling By Unregistered Person To Registered W.E.F 10 October 2024
Notification No. 09/2024- Central Tax (Rate)
The Government has notified the (reverse charge mechanism) RCM on renting of property other than residential dwelling by unregistered person to registered with effect from 10 October 2024.
Govt. Notifies 5% GST On Passenger Transportation Via Helicopter
Notification No. 07/2024
On the recommendation of the 54th GST Council Meeting, the Ministry of Finance has notified 5% GST on passenger transportation with or without accompanied baggage, by air, in a helicopter on seat share basis.
LATEST | KNOW 4 GOODS/SERVICES HAVING 0% GST
Notification No. 08/2024
The Ministry of Finance, on the recommendation of the 54th GST Council Meeting has notified a few goods/services on which 0% GST will be applicable from 10 October, 2024.
CBIC Waives Late Fees For TDS Filers on Delayed GSTR-7 Filings
Notification No. 21/2024
The Central Board for Indirect Taxes and Customs (CBIC) has notified the waives late fees for TDS filers on delayed GSTR-7 filings.
Parcel Management System Of Indian Railways Now Integrated With E-Way Bill System: GSTN
The Goods and Service Tax Network (GSTN) has notified that the Parcel Management System (PMS) of Indian Railways has now been integrated with the E-Way Bill (EWB) system.
Know Procedure And Conditions For Closure Of Proceedings Under Amnesty Scheme: CBIC
The Central Board of Indirect Taxes and Customs (CBIC) has notified the Central Goods and Services Tax (Second Amendment) Rules, 2024 by which the procedure and conditions for closure of proceedings under Amnesty Scheme were laid down.
