Goods & Service Tax

Recent Updates

1. Due date for filing GSTR-3B Extended

[Ref:-https://gst.taxmann.com//fileopennew.aspx?id=104010000000060266&mode=home&page=ts]

2. 33rd GST Council meeting: Major relief given to home buyers, As GST Council cuts GST Rates to 5% and 1%.

[Ref:-PIB PRESS RELEASE, DATED 24-2-2019]

Recent Judicial Pronouncements

1. Dena Ji Brand Shampoo couldn’t be classified as ayurvedic medicines due to its curative properties: SC

[Ref:-Deena Jee Sansthan vs. Commissioner of Central Excise, Meerut [2019] 101 taxmann.com 407 (SC)]

2. HC refused bail petition as petitioner misused and abused liberty granted

[Ref:-Rajesh Jindal vs. Commissioner of Central Tax GST, Delhi [2019] 101 taxmann.com 458 (Delhi)]

3. No profiteering on supply of ‘Jockey Brief’, as tax rate remained same in Pre-GST and Post-GST era: NAA

[Ref:-Kerala State Screening Committee on Anti-Profiteering vs. Sudarsans [2019] 102 taxmann.com 86 (NAA)

 4. Domino’s indulged in profiteering on supply of Pizza & Garlic Bread, as base price increased in excess of ITC denial

[Ref:-Kiran Chimirala vs. Jubilant Food Work Ltd. [2019] 102 taxmann.com 87 (NAA)]

 5. Assessee providing post-production services to customers not taxable as ‘video-tape production services