Do You Know GST - July 2022

of
Adv. (CA) Ranjan Mehta
2022
July Volume - 07
Table of Contents
S.No. Contents Pg. No.
1. GST Notifications, Circulars & Instructions 1
2. GST Council 47th Meet - Press Release Highlights 2
3. Judicial Decisions 12
4. GST Returns & Due- Dates 14
www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

Notifications, Circulars & Instructions
i.Notification No. 08/2022-Central Tax dated
07.06.2022 – seeks to provide waiver of interest
for specified Electronic Commerce Operators for
specified tax periods.
CBIC vide Notification No. 08/2022-Central Tax

dated 07.06.2022 has notified NIL interest for E-
Co m m e rce O p e ra to r s ( h av i n g G ST I N a s
mentioned in the said Notification) for the period
during which they failed to furnish GSTR-8 due to technical glitch.
ii.Instruction No. 03/2022-GST dated 14.06.2022 – Procedure relating to sanction, post-

audit and review of refund.
Ÿ The GST Policy Wing of the CBIC has issued guidelines for the review of the refund claims
exceeding Rs. 1.0 lakh within 3 months from the issue of the refund order.
Ÿ The sanctioning authorities will be required to pass a detailed 'speaking order' providing
reasons for sanction/rejection of the refund claim along with the specified details.
Ÿ Post-audit of sanctioned refund for legality and propriety will be conducted for refund claims
exceeding Rs. 1.0 lakh.
Ÿ The review of the refund order shall be completed at least 30 days before the expiry of the
period allowed for filing an appeal under Section 107(2) of the CGST Act, 2017 i.e., 6 months
from the date of communication of the decision or the refund order.
47th GST Council Meeting was held on 28th and 29th June, 2022, wherein the following changes
along with certain rate changes were proposed which will be made effective from 18th July, 2022:
1

GST Council's 47 Meet - Press Release Highlights
1.Changes with respect to GST Compliances and Procedures:
1.1 GST Refund
Inverted Duty Structure – Formula

Tweaked as per Supreme Court's
d e c i s i o n i n V KC Fo o t s t e p s t o
attribute tax paid to ITC of Input
Services also:
Ÿ Rule 89(5) of the CGST Rules, 2017

prescribe the formula for refund claim with respect to Inverted Duty Structure.
Ÿ Changes have been proposed in formula for calculation of refund.
Ÿ Utilization of Input Tax Credit on account of inputs and input services for payment of
output tax on inverted rated supplies in the same ratio in which Input Tax Credit has
been availed on inputs and input services during the said tax period.
Ÿ This would help taxpayers in increasing their refund amounts as now the amount of
tax paid (which is deducted from the refundable amount) shall also be adjusted from
the ITC of Input Services therefore the amount of refund will be increased.
Disposal of Pending IGST Refund for Risky Exporters by the Jurisdictional

Authorities instead of Customs:
Ÿ Council has recommended to transfer the IGST refund claims of Risky Exporters
which were withheld earlier on the Portal to the jurisdictional GST Authorities in a
system generated Form GST-RFD-01 for processing.
Ÿ This would expeditiously dispose such IGST refund of Risky Exporters.
Re-credit of amount of Refund allowed for those cases where subsequent

recoveries are initiated by the department:
Ÿ A new Form GST-PMT-03A is introduced for the re-credit of amount in an Electronic

Credit Ledger for those cases where the erroneous refund was issued to the taxpayers
earlier which the department wishes to recover. If the assessee pays back the said
amount alongwith interest and penalty then this amount would be re-credited.
Ÿ This would enable the taxpayers to get re-credit of the amount of erroneous refund
paid back in the Electronic Credit Ledger.
2

Limitation of Time Period for Refund Claim increased for the Covid Period
cases:
Ÿ The provisions of Sec 54 lay down a limitation period of 2 years from the relevant date
for refund claim.
Ÿ In this regard, it is proposed that the time period from 01.03.2020 to 28.02.2022 to be
excluded from calculation of the limitation period for filing refund claim by an
Applicant as per the Supreme Court Order dated 10.01.2022.
1.2 Limitation of Time Period for Issuance of Show Cause Notices for FY 2017-18
increased:
Ÿ Under Section 73 of the CGST Act, 2017, it is laid down that an order is to be issued
within 3 years from the due date for furnishing of annual return for the financial year.
Ÿ It is proposed in this regard that time period from 01.03.2020 to 28.02.2022 to be
excluded for issuance of demand / order (by Proper Officer) in respect of erroneous
refunds under Section 73 of the CGST Act, 2017.
Ÿ However, how will this be done is still inconclusive as the said time limits are laid
down in the GST Acts itself and also these are not taxpayer facilitation measures
rather revenue facilitation for which serious views are taken earlier by various courts
regarding enhancing the time limit without any specific provision available in the law.
1.3 Other Amendments:
Ÿ Present exemption of IGST on import of goods under AA/EPCG/EOU scheme to be

continued.
Ÿ Allow the refund of unutilized Input Tax Credit on account of Export of Electricity.
Suppliers from Duty Free Shops (DFS) at international terminals to outgoing
international passengers to be treated as exports by DFS and consequential refund benefit
to be available to them (Rule 95A, Circular No. 106/25/2019-GST and related notifications
to be rescinded.)
1.4 Cancellation of Registration:

Automatic Revocation of Cancellation of Registration by the taxpayer himself
Ÿ In cases related to Revocation os Suspension of Registration on account of non filing

of returns by the taxpayers, many taxpayers are resorting to appeals where the
Cancellations have happened. To ease the process an automatic option shall be made
3

available to the taxpayers as soon as they file their pending returns to allow such
revocation, without any rigors of filing an appeal etc.
1.5 Refund of accumulated ITC not to be allowed on flowing goods:

Ÿ Edible oils
Ÿ Coal
This is a big blow to the already ailing edible oil Industry as they accumulate a lot of ITC
on account of Packing Material and other Inputs used in the manufacturing process.
1.6 GST Returns related changes/Reliefs:
Ÿ GSTR-3B – A lot of changes are proposed in the said form which shall be placed before
public for suggestions.
Ÿ GSTR-9 – Exemption from filing annual return in Form GSTR-9/9A for F.Y. 2021-22 for
Annual Aggregate Turnover up to Rs. 2 crores.
Ÿ A long pending demand for Waiver of late fees for delay in filing form GSTR-4 for F.Y.
2021-22 till 28.07.2022.
Ÿ CMP-08 – Extend the due date of filing of Form GST-CMP-08 for the first quarter of
F.Y. 2022-23 from 18.07.2022 to 31.07.2022.
1.7 No Reversal required for supply of exempted Duty Credit Scrip:

An amendment to be brought in Rule 44 of the CGST Rules to exclude the Duty Credit
Scrips from the calculation of Reversal of Input Tax Credit on account of exempted
supplies.
1.8 GTA Service provides to be allowed to charge GST @ 5% on Forward Charge Basis
also
This option of 5% or 12% available to GTA has to be exercised at the beginning of the
Financial Year. Earlier the option of 5% was not available to GTA and the recipient was
liable to pay tax under Reverse Charge @5%. Now this option is made available to GTA
himself.
2. Certain clarifications recommended to be issued:
· Clarifications with respect to GST rates on services:
- Location/Preferential Charges to be taxable
Allowing choice of location of a plot is part of supply of long-term lease of plot of land.
Therefore, location charge or preferential location charges (PLC) are part of
consideration charged for long term lease of land and shall get the same treatment
under GST.
4

-Additional Fees from Non-Fastag Customer to get the same treatment in line with
regular Toll Charges
Additional fees collected in the form of higher toll charges from vehicles not having
Fastags shall be given the same tax treatment as given to toll charges.
-No GST Payable on Sale of Land (Sold After Development)

Clarifications are recommended for sale of land after levelling, laying down of drainage
lines, etc. is sale of land and does not attract GST.
-Relief to Ice-Cream parlours paying tax @5% prior to 05.10.2021

Due to ambiguity in GST rates on supply of ice-cream by ice-cream parlours, GST @ 5%
without Input Tax Credit on the same during the period 01.07.2017 to 05.10.2021 shall be
regularized.
-Renting of Vehicle – Rate reduced – Where Cost of Fuel is included

Renting of vehicle with operator for transportation of goods on time basis is classifiable
under Heading 9966 and attracts GST @ 18%. GST on such renting where cost of fuel is
included in the consideration charged is being prescribed @ 12%.
-Others
Ÿ Application fees charged for entrance or for issuance of eligibility certificates for
admissions or issuance of migration certificates by universities is exempt from GST.
Ÿ Activity for selling of space for advertisement in souvenirs published in the form of
books is eligible for concessional GST @ 5%.
Ÿ Renting of motor vehicles for transport of passengers to a body corporate for a certain
period is taxable in the hands of body corporate under RCM.
Ÿ Services provided by the guests to anchors to TV channels in lieu of honorarium
attracts GST.
Ÿ Services in the form of Assisted Reproductive Technology (ART)/In-Vitro
Fertilization (IVF) are covered under the definition of health care services for the
purpose of exemption under GST.
Ÿ Services associated with transit cargo both to and from Nepal and Bhutan are covered
by exemption under Entry 9B of Notification No. 12/2017-CT(R) dated 28.06.2017.
Ÿ The expression 'public transport' used in the Exemption Entry under Sl. No. 17(d) of
the Notification No. 12/2017-CT(R), which exempts transport of passengers by public
transport other than predominantly for tourism purpose, in a vessel between places
located in India, means that such transport should be open to public for point-to-
point transport [e.g., such transport in Andaman and Nicobar Islands].

· Clarifications with respect to GST rates on goods:
Ÿ All Fly Ash bricks to be taxed @5% GST only

All fly ash bricks attract same concessional rate irrespective of fly ash content. The
condition of 90% applicable only to aggregates
Ÿ Sewage treated water is exempted

Sewage treated water is exempted from GST and is not the same as purified water
provided in Sl. No. 99 of Notification No. 02/2017-CT(R). The word 'purified' is being
omitted to make this amply clear.
Ÿ Electric Vehicles whether or not fitted with a battery pack, are eligible for the
concessional rate of 5%.
Ÿ Stones covered in Sl. No. 123 of Schedule-I (such as Napa Stones), even if they are
ready to use and polished in minor ways [not mirror polished], attract concessional
rate of 5%
Ÿ Nicotine Polarilex Gum attracts GST @ 18%.
Ÿ The GST rate on all forms of mangoes under CTH 0804, including mango pulp (other
than mangoes sliced, dried) attract GST @ 12%. Entry is also being amended to make this
amply clear. Raw or fresh mangoes continue to be exempt.
3. Retrospective amendment of Sec 50(3) to be notified soon

It restricts the levy of interest only to the cases where the interest is availed and utilised by
the taxpayers. In cases where the balance is pending in the Electronic Credit Ledgers, the
interest cannot be levied. Also the Govt is coming up with the calculation formula of
interest as per Sec 50(2).
4. A Very big Change in the Rate of tax on Pre-Packed unbranded good itsms such as
grains etc.
It is suggested by the council that the Pre-packecd and pre-labled unbranded food items to
be also taxed @ 5%. This will result in taxation of all the food items such as Wheat, rice, atta
etc. as most of such items come in a pre-packaged form of specified quantity. However, final
notification should be looked at before going into this change.

5. Rate Rationalisation Table – A quick reference –
Hitherto, GST was exempted on specified food items, grains etc when not branded, or right
on the brand has been foregone. It has been recommended to revise the scope of
exemption to exclude from it pre-packaged and pre-labelled retail pack in terms of
Legal Metrology Act, including pre-packed, pre-labelled curd, lassi and butter milk
S. No. Description From To
Goods
1 Printing, writing or drawing ink 12% 18%
2 Knives with cutting blades, Paper knives, Pencil sharpeners 12% 18%
and blades therefor, Spoons, forks, ladles, skimmers, cake-
servers etc
3 Power driven pumps primarily designed for handling water 12% 18%
such as centrifugal pumps, deep tube-well turbine pumps,
submersible pumps; Bicycle pumps
4 Machines for cleaning, sorting or grading, seed, grain pulses; 5% 18%

Machinery used in milling industry or for the working of
cereals etc; Pawan Chakki that is Air Based Atta Chakki; Wet
grinder;
5 Machines for cleaning, sorting or grading eggs, fruit or other 12% 18%
agricultural produce and its parts, Milking machines and dairy
machinery
6 LED Lamps, lights and fixture, their metal printed circuits 12% 18%
board;
7 Drawing and marking out instruments 12% 18%
8 Solar Water Heater and system; 5% 12%
9 Prepared/finished leather/chamois leather / composition 5% 12%

leathers;

Services
10 Services supplied by foreman to chit fund 12% 18%
11 Job work in relation to processing of hides, skins and leather 5% 12%
12 Job work in relation to manufacture of leather goods and 5% 12%

footwear
13 Job work in relation to manufacture of clay bricks 5% 12%
14 Works contract for roads, bridges, railways, metro, effluent 12% 18%
treatment plant, crematorium etc.
15 Works contract supplied to central and state governments, local 12% 18%
authorities for historical monuments, canals, dams, pipelines,
plants for water supply, educational institutions, hospitals etc. &
sub-contractor thereof
16 Works contract supplied to central and state governments, union 5% 12%

territories & local authorities involving predominantly earthwork
and sub-contracts thereof
B. Other GST rate changes recommended by the Council
Goods
1 Ostomy Appliances 12% 5%
2 Orthopedic appliance- Splints and other fracture 12% 5%

appliances; artificial parts of the body; other appliances
which are worn or carried, or implanted in the body, to
compensate for a defect or disability; intraocular lens
3 Tetra Pak (Aseptic Packaging Paper) 12% 18%
4 Tar (whether from coal, coal gasification plants, producer 5%/18% 18%
Gas plants and Coke Oven Plants.

Goods
5 IGST on import of Diethylcarbamazine (DEC) tablets 5% NIL
supplied free of cost for National Filariasis Elimination
Programme
6 Cut and Polished diamonds 0.25% 1.5%
7 IGST on specified defence items imported by private Applic NIL

entities/vendors, when end-user is the Defence forces. able
rate
Services
1 Transport of goods and passengers by ropeways. 18% 5% (With ITC
of Services)
2 Renting of truck/goods carriage where cost of fuel is 18% 12%

included
In case of the following goods, exemption from GST will be withdrawn

GST Rate Changes

1 Cheques, lose or in book form NIL 18%
2 Maps and hydrographic or similar charts of all kinds, including NIL 12%
atlases, wall maps, topographical plans and globes, printed
3 Parts of goods of heading 8801 NIL 18%

·In case of the following goods, the exemption in form of a concessional rate
of GST is being rationalized:
GST Rate Changes

1. Petroleum/ Coal bed methane 5% 12%
2. Scientific and technical instruments supplied to public 5% Applicable

funded research institutes Rate
3. E-waste 5% 18%
In case of Services, following exemptions are being rationalized:
S. No. Description
1. Exemption on transport of passengers by air to and from NE states & Bagdogra is

being restricted to economy class
2. Exemption on following services is being withdrawn.

a. Transportation by rail or a vessel of railway equipment and material.
b. storage or warehousing of commodities which attract tax (nuts, spices, copra,
jaggery, cotton etc.)
c. Fumigation in a warehouse of agricultural produce.
d. Services by RBI, IRDA, SEBI, FSSAI,
e. GSTN.
f. Renting of residential dwelling to business entities (registered persons).
Services provided by the cord blood banks by way of preservation of stem cells
3. Like CETPs, common bio-medical waste treatment facilities for treatment or

disposal of biomedical waste shall be taxed at 12% so as to allow them ITC
4. Hotel accommodation priced upto Rs. 1000/day shall be taxed at 12%
5. Room rent (excluding ICU) exceeding Rs 5000 per day per patient charged by a
hospital shall be taxed to the extent of amount charged for the room at 5%
without ITC.
6. Tax exemption on training or coaching in recreational activities relating to arts

or culture, or sports is being restricted to such services when supplied by an
individual. 10

5.1 Other miscellaneous amendments:
Ÿ UPI and IMPS to be provided as an additional mode of payment of GST.
Ÿ Waiver of requirement of mandatory registration for person supplying goods
through Electronic Commerce Operators subject to:
Ø the annual aggregate turnover on all India basis does not exceed specified
turnover.
Ø the person is not making any inter-state taxable supply.
Ÿ Composition Taxpayers would be allowed to make intra-State supply through
E-Commerce Operators subject to certain conditions.
Ÿ All taxable services of Department of Post would be subject to forward charge.
Ÿ Service provided by Indian Tour operator to a foreign resident for a tour
partially in India and partially outside India is to be subject to tax
proportionate to the tour conducted in India for such foreign tourist subject to
conditions that this concession does not exceed half of tour duration.
11

Judicial Decisions and Advance Rulings
A. Hon'ble Gujarat High Court: If any tax liability is to be fixed with respect to
payment of tax, it has to first start with the issuance of Show Cause Notice, followed by
full-fledged assessment proceedings wherein the assessee is given an opportunity of
hearing.
Ÿ Case Law: Gopi Enterprises Vs. Union of India
Ÿ Validity of blocking Input Tax Credit and simultaneously raising the tax demand.
Ÿ The tax department had initiated two-fold action against the taxpayer – blocking of
input tax credit and passing an order demanding the tax. The credit ledger was
subsequently unblocked, but the taxpayer was concerned that the department may
now proceed to recover the amount demanded without any assessment proceedings. If
any liability is to be fixed with respect to payment of tax, it has to first start with issuance
of Show Cause Notice, followed by full-fledged assessment proceedings wherein the
assessee is given an opportunity of hearing. The final assessment order determining the
amount of dues was quashed and set aside while allowing the tax department liberty to
initiate fresh proceedings in accordance with the law so far as the alleged liability is
concerned.
B. Hon'ble Andhra Pradesh High Court – The corrigendum-cum-addendum order

imposing penalty which was not reflected in the earlier notice and passing it without
granting an opportunity of being heard has to be set aside.
Ÿ Case Law: S.P.Y. Agro Industries Limited Vs. Union of India

Ÿ Adding penalty by styling the order as Corrigendum-cum-Addendum
Ÿ Best judgment assessment order under Section 62 determining the tax liabilities of
the taxpayer and interest thereon was passed in view of non-filing of returns even
after intimation. The order was enlarged so as to include penalty for the first time by
styling the order as Corrigendum-cum-Addendum. Subsequently, a rectification
order under Section 161 was passed to ratify the Corrigendum-cum-Addendum by
which additions were inserted to the original order of assessment. Section 62
provide for liability to pay interest and late fees but not penalty. Section 122 is the
only provision which deals with imposition of penalty. The Corrigendum-cum-
Addendum and the rectification order-imposed penalty without giving opportunity
of hearing, thus creating additional liability which was not reflected in the earlier
notice. Section 161 requires principles of natural justice to be followed when the
rectification of any order may be prejudicially affecting any person. Held that, if
penalty is to be imposed, the orders under challenge would be set aside and a fresh
proceeding can be initiated in accordance with the law.
12

JUDICIAL DECISIONS
C.Hon'ble Supreme Court – No IGST is payable on Ocean Freight under Reverse Charge
Mechanism on contracts of Cost, Insurance and Freight (CIF) imports of goods by the
Indian Suppliers since it is a composite supply of goods on which IGST is liable to be
paid.
Ÿ Case Law: Union of India & Anr. Vs.

Mohit Minerals Pvt. Ltd.
Ÿ In this case, the Supreme court was
considering the Revenue's statutory
appeal, by which it challenged the
judgment of the Gujarat High Court
holding that the levy of GST on Indian
importers on reverse charge basis in
respect of the ocean freight paid by the
foreign exporter (in Cost-Insurance-
Freight ('CIF') contracts) is
unconstitutional. It was held that the government should not have attempted to levy
GST on ocean freight (paid by the foreign exporter in CIF contracts) as IGST is paid on
import of goods as well, under the Customs Tariff Act, 1975, in which the freight cost is
also included. The levy is absolutely improper as the same amount should not be
suffering GST twice over, once under the garb of supply of service and again as supply of
goods.
13

GST Returns Due Dates
GST COMPLIANCE CALENDAR
GSTR 7 GSTR 1 GSTR 6

(June 2022) (June 2022) (June 2022)
GSTR 8
(June 2022) GSTR 1
10 11 (June 2022) 13
CMP 08 GSTR 3B GSTR 3B
(Apr to Jun 2022) (June 2022) Category 1
GSTR 5 & 5A
(June 2022)
18 20 22
GSTR 3B GSTR 11
Category 2 (June 2022)
10 10
Monthly Returns
Quarterly Returns
14

Contact Us
This publication contains information for general guidance only. It is not intended to
address the circumstances of any particular individual or entity. Although the best of
Endeavour has been made to provide the provisions in a simpler and accurate form, there is
no substitute to detailed research with regard to the specific situation of a particular
individual or entity. We do not accept any responsibility for loss incurred by any person for
acting or refraining to act as a result of any matter in this publication. This is a private
circulation for clients and professionals only.
Source: Notifications and circular issued by CBIC.
Email us with any questions or query or call 9460382075
-Team, Do You Know GST

– ADV. (CA) RANJAN MEHTA –
– ADV. KOMAL SUTHAR –
– ADV. SWATI AGRAWAL –
Email: doyouknowgst@gmail.com
office@rmaconsultancy.in
Mobile No: +91-9460382075
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of

Adv. (CA) Ranjan Mehta

S.No. Contents Pg. No.

1. GST Notiﬁcations, Circulars & Instructions 1

2. GST Council 47th Meet - Press Release Highlights 2

4. GST Returns & Due- Dates 14

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

CBIC vide Notiﬁcation No. 08/2022-Central Tax

ii.Instruction No. 03/2022-GST dated 14.06.2022 – Procedure relating to sanction, post-

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

1.1 GST Refund

Inverted Duty Structure – Formula

Ÿ Rule 89(5) of the CGST Rules, 2017

Disposal of Pending IGST Refund for Risky Exporters by the Jurisdictional

Re-credit of amount of Refund allowed for those cases where subsequent

Ÿ A new Form GST-PMT-03A is introduced for the re-credit of amount in an Electronic

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

1.3 Other Amendments:

Ÿ Present exemption of IGST on import of goods under AA/EPCG/EOU scheme to be

1.4 Cancellation of Registration:

Ÿ In cases related to Revocation os Suspension of Registration on account of non ﬁling

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

1.5 Refund of accumulated ITC not to be allowed on ﬂowing goods:

1.6 GST Returns related changes/Reliefs:

1.7 No Reversal required for supply of exempted Duty Credit Scrip:

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

-No GST Payable on Sale of Land (Sold After Development)

-Relief to Ice-Cream parlours paying tax @5% prior to 05.10.2021

-Renting of Vehicle – Rate reduced – Where Cost of Fuel is included

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

· Clariﬁcations with respect to GST rates on goods:

Ÿ All Fly Ash bricks to be taxed @5% GST only

Ÿ Sewage treated water is exempted

Ÿ Nicotine Polarilex Gum attracts GST @ 18%.

3. Retrospective amendment of Sec 50(3) to be notiﬁed soon

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

S. No. Description From To

4 Machines for cleaning, sorting or grading, seed, grain pulses; 5% 18%

7 Drawing and marking out instruments 12% 18%

8 Solar Water Heater and system; 5% 12%

9 Prepared/ﬁnished leather/chamois leather / composition 5% 12%

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

S. No. Description From To

10 Services supplied by foreman to chit fund 12% 18%

11 Job work in relation to processing of hides, skins and leather 5% 12%

12 Job work in relation to manufacture of leather goods and 5% 12%

13 Job work in relation to manufacture of clay bricks 5% 12%

16 Works contract supplied to central and state governments, union 5% 12%

B. Other GST rate changes recommended by the Council

S. No. Description From To

2 Orthopedic appliance- Splints and other fracture 12% 5%

3 Tetra Pak (Aseptic Packaging Paper) 12% 18%

www.doyouknowgst.com +91-9460382075 doyouknowgst@gmail.com

6 Cut and Polished diamonds 0.25% 1.5%

7 IGST on speciﬁed defence items imported by private Applic NIL

2 Renting of truck/goods carriage where cost of fuel is 18% 12%

In case of the following goods, exemption from GST will be withdrawn

GST Rate Changes