CA Shruti Singhal
Quick Summary
1. Amnesty Scheme for filing appeal The government has vide NN 53/2023-CT dated 2-11-2023 provided an Amnesty Scheme for taxpayers - a. Who could not file an appeal under Sec 107 of the CGST Act, 2017 or b. Whose appeal against the order was rejected solely on the grounds that the said appe
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FAQ :
The government has introduced an Amnesty Scheme for taxpayers who could not file an appeal under Section 107 of the CGST Act, 2017, or whose appeal was rejected solely due to being filed late. This scheme applies to orders under Section 73 or 74 of the CGST Act, 2017, passed on or before 31st March 2023.
Job work services for processing barley into malt attract a GST rate of 5%, as it is considered 'job work in relation to food and food products', not 18%. Malt is a food product, whether consumed directly or used in food preparations or alcoholic beverages.
If Real Estate Owners or RWAs supply electricity as a pure agent and charge the exact amount they paid to the electricity board, it will not be part of their supply value. However, if electricity is bundled with renting or maintenance services, it forms a composite supply and is taxed at the rate of the principal supply.
Yes, DMFTs set up by State Governments are considered Governmental Authorities and are eligible for the same GST exemptions as other governmental bodies. This is because their services relate to areas like drinking water, environment, healthcare, and education, which are similar to functions entrusted to Panchayats and Municipalities.
Pure services and composite supplies by way of horticulture/horticulture works (where goods are not more than 25% of the value) supplied to CPWD are eligible for GST exemption under Notification No. 12/2017-CTR. This applies to services related to public parks, community assets, and environmental promotion.
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