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ITPJ Vol-101 Iss-1, 05-Sep-2021
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GST : NEWS YOU CAN USE - Next GST Council meeting on Sept 17; compensation cess on agenda 2 >>   
GST : STATUTES - Central Goods and Services Tax (Seventh Amendment) Rules, 2021 -- Notification No. 32/2021–Central Tax, dtd. 29-8-2021 [F. No. CBIC-20006/24/2021-GST] 3 >>   
GST : STATUTES - Further amendments in Notification No. 76/2018–Central Tax, dated 31st December, 2018 -- Notification No. 33/2021–Central Tax, dtd. 29-8-2021 [F. No. CBIC-20006/24/2021-GST] 4 >>   
GST : STATUTES - Time Limit for Making an Application of Revocation of Cancellation of Registration under Sub-Section (1) of Section 30 Extended upto the 30th day of September, 2021 -- Notification No. 34/2021–Central Tax, dtd. 29-8-2021 [F. No. CBIC-20006/24/2021-GST] 4 >>   
GST : ARTICLE - Reduced Rate of Tax for Suppliers to Exporters -- AKASH PHOPHALIYA 6 >>   
GST : ARTICLE - Contribution Received by Resident Welfare Association in Excess of Rs. 7500 -- Taxability -- CA. SATYADEV PUROHIT 8 >>   
GST : ARTICLE - GST on Intermediaries -- KUSH KALRA 11 >>   
GST : ARTICLE - Allowability of Margin Scheme to Supplier of Old Jewellery -- D. RAMACHANDRA RAO 14 >>   
GST : CASE LAW REPORTS - Ajaj Ahamad v. State of Odisha (CGST) (2021) 101 ITPJ (G) 103 (Ori-HC) 103 >>   
GST : CASE LAW REPORTS - ARS Steels & Alloy International (P) Ltd. v. STO (2021) 101 ITPJ (G) 26 (Mad-HC) 26 >>   
GST : CASE LAW REPORTS - Benq Catering and Allied Services (P) Ltd. v. Asstt. Commissioner of CGST (2021) 101 ITPJ (G) 51 (AP-HC) 51 >>   
GST : CASE LAW REPORTS - Bosch Ltd. v. Asstt. Commr. of CGST (2021) 101 ITPJ (G) 114 (CIT(A)-JP) 114 >>   
GST : CASE LAW REPORTS - CGST v. Naval Kumar & Ors. (2021) 101 ITPJ (G) 93 (Del-HC) 93 >>   
GST : CASE LAW REPORTS - Chariot International (P.) Ltd. v. CCT (2021) 101 ITPJ (G) 32 (Bang-Trib) 32 >>   
GST : CASE LAW REPORTS - Devendra Kumar Bhati & Anr. v. UOI & Ors. (2021) 101 ITPJ (G) 87 (All-HC) 87 >>   
GST : CASE LAW REPORTS - Gautam Babu Gupta v. State of U.P. & Anr. (2021) 101 ITPJ (G) 35 (All-HC) 35 >>   
GST : CASE LAW REPORTS - Golden Mesh Industries v. Asstt. CST (2021) 101 ITPJ (G) 134 (Tel-HC) 134 >>   
GST : CASE LAW REPORTS - Koenig Solutions (P) Ltd. v. UOI & Ors. (2021) 101 ITPJ (G) 24 (Del-HC) 24 >>   
GST : CASE LAW REPORTS - Maa Bhagwati Spong Iron (P). Ltd. v. UOI & Ors. (2021) 101 ITPJ (G) 34 (Pat-HC) 34 >>   
GST : CASE LAW REPORTS - Manoj Kumar Garg v. State (2021) 101 ITPJ (G) 100 (Meerut) 100 >>   
GST : CASE LAW REPORTS - Nishant Garg v. UOI & Ors. (2021) 101 ITPJ (G) 91 (All-HC) 91 >>   
GST : CASE LAW REPORTS - Pankaj Sharma v. UOI (2021) 101 ITPJ (G) 62 (Pat-HC) 62 >>   
GST : CASE LAW REPORTS - Paresh Nathalal Chauhan v. State of Gujarat (2021) 101 ITPJ (G) 112 (Guj-HC) 112 >>   
GST : CASE LAW REPORTS - Parth Gupta v. STO (2021) 101 ITPJ (G) 88 (P&H-HC) 88 >>   
GST : CASE LAW REPORTS - Pawan Goel & Anr. v. Directorate General of GST (Intelligence) (2021) 101 ITPJ (G) 68 (Del-HC) 68 >>   
GST : CASE LAW REPORTS - Punnimti Usha Rani v. UOI (2021) 101 ITPJ (G) 53 (Tel-HC) 53 >>   
GST : CASE LAW REPORTS - Ramswarup v. Asstt. Commr. of CGST (2021) 101 ITPJ (G) 132 (CIT(A)JP) 132 >>   
GST : CASE LAW REPORTS - S.R. Sheetal Jain v. State of Kerala (2021) 101 ITPJ (G) 65 (Ker-HC) 65 >>   
GST : CASE LAW REPORTS - Sinex Vision v. Asstt. Commr., CGST (2021) 101 ITPJ (G) 37 (CCGST(A) 37 >>   
GST : CASE LAW REPORTS - Syed Majid Ali v. State of U.P. & Anr. (2021) 101 ITPJ (G) 84 (All-HC) 84 >>   
GST : CASE LAW REPORTS - Syed Rashid Ali v. State of U.P. & Anr. (2021) 101 ITPJ (G) 82 (All-HC) 82 >>   
GST : CASE LAW REPORTS - Tarmal Industrial Supply Company v. STO (2021) 101 ITPJ (G) 135 (Mad-HC) 135 >>   
GST : CASE LAW REPORTS - Vennapusa Venkata Subba Reddy v. UOI (2021) 101 ITPJ (G) 58 (Tel-HC) 58 >>   
GST : CASE LAW REPORTS - Vidyarthi Construction (P) Ltd. v. State of Bihar (2021) 101 ITPJ (G) 30 (Pat-HC) 30 >>   
GST : CASE LAW REPORTS - Vimal Petrothin (P) Ltd. v. Comm. Of CGST & Ors. (2021) 101 ITPJ (G) 109 (Utt-HC) 109 >>   
GST : CASE LAW REPORTS - VV Enterprises v. Dy. Commr. of CGST (2021) 101 ITPJ (G) 133 (CIT(A)-JP) 133 >>   
GST : CASE LAW REPORTS - Yashita Jain v. State of Punjab (2021) 101 ITPJ (G) 107 (P&H-HC) 107 >>   
GST : CASE LAW REPORTS - Yasho Industries Ltd. v. UOI (2021) 101 ITPJ (G) 17 (Guj-HC) 17 >>   
States GST & VAT : CASE LAW DIGESTS - SGS Petro Organic (P) Ltd. v. CTO (2021) 101 ITPJ (SG) 138 (Mad-HC) : 2021 TaxPub(VAT) 208 (Mad-HC) 138 >>   
States GST & VAT : ADVANCE RULINGS - In Re : Kayden Investments (P) Ltd. (2021) 101 ITPJ (SG) 139 (AAR) 139 >>   
States GST & VAT : ADVANCE RULINGS - Chep India (P) Ltd., In re (2021) 101 ITPJ (SG) 142 (AAR) 142 >>   
States GST & VAT : ADVANCE RULINGS - Wipro Enterprises (P) Ltd., In re (2021) 101 ITPJ (SG) 142 (AAR) 142 >>   
States GST & VAT : CASE LAW DIGESTS - Philips India Ltd. v. State of Karnataka (2021) 101 ITPJ (SG) 144 (Karn-HC) : 2021 TaxPub(VAT) 202 (Karn-HC) 144 >>   
States GST & VAT : ADVANCE RULINGS - K. Swaminathan (Banana Chips & Halwa Merchant), In re (2021) 101 ITPJ (SG) 146 (AAR) 146 >>   
States GST & VAT : ADVANCE RULINGS - VKL Builders India (P) Ltd., In re (2021) 101 ITPJ (SG) 145 (AAR) 145 >>   
States GST & VAT : ADVANCE RULINGS - Man Energy Solutions India (P) Ltd., In re (2021) 101 ITPJ (SG) 148 (AAR) 148 >>   
States GST & VAT : ADVANCE RULINGS - Nagpur Waste Water Management (P) Ltd., In re (2021) 101 ITPJ (SG) 149 (AAR) 149 >>   
States GST & VAT : CASE LAW DIGESTS - Greatship (India) Ltd. v. State of Maharashtra (2021) 101 ITPJ (SG) 149 (Bom-HC) : 2021 TaxPub(VAT) 205 (Bom-HC) 149 >>   
States GST & VAT : CASE LAW DIGESTS - Bajrangballi Wire Products (P) Ltd. v. State of Orissa (2021) 101 ITPJ (SG) 151 (Ori-HC) : 2021 TaxPub(VAT) 203 (Ori-HC) 151 >>   
States GST & VAT : ADVANCE RULINGS - Aravind Drillers, In re (2021) 101 ITPJ (SG) 158 (AAR) 158 >>   
States GST & VAT : ADVANCE RULINGS - Kasipalayam Common Effluent Treatment Plant (P) Ltd., In re (2021) 101 ITPJ (SG) 153 (AAR) 153 >>   
States GST & VAT : ADVANCE RULINGS - KLF Nirmal Industries (P) Ltd., In re (2021) 101 ITPJ (SG) 154 (AAR) 154 >>   
States GST & VAT : ADVANCE RULINGS - Krishna Bhavan Foods & Sweets (Raja Radesh), In re (2021) 101 ITPJ (SG) 155 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - National Institute of Technology, In re (2021) 101 ITPJ (SG) 155 (AAR) 155 >>   
States GST & VAT : ADVANCE RULINGS - SI Air Springs (P) Ltd., In re (2021) 101 ITPJ (SG) 156 (AAR) 156 >>   
States GST & VAT : ADVANCE RULINGS - Tamil Nadu Labour Welfare Board, In re (2021) 101 ITPJ (SG) 157 (AAR) 157 >>   
States GST & VAT : ADVANCE RULINGS - Vallalar Borewells, In re (2021) 101 ITPJ (SG) 159 (AAR) 159 >>   
States GST & VAT : CASE LAW DIGESTS - Pankaj Behari Saha v. State of Tripura (2021) 101 ITPJ (SG) 160 (Tripura-HC) : 2021 TaxPub(VAT) 209 (Tripura High Court-HC) 160 >>   
States GST & VAT : CASE LAW DIGESTS - Rajshree Glass Ply Wood v. State of Tamil Nadu (2021) 101 ITPJ (SG) 160 (Mad-HC) : 2021 TaxPub(VAT) 207 (Mad-HC) 160 >>   
States GST & VAT : CASE LAW DIGESTS - Sasi Anand Spinning Mills India (P) Ltd. v. State of Tamil Nadu (2021) 101 ITPJ (SG) 161 (Mad-HC) : 2021 TaxPub(VAT) 164 (Mad-HC) 161 >>   
States GST & VAT : CASE LAW DIGESTS - V.G.P. Golden Beach Resort (P) Ltd. v. Special Commr. of Commercial Taxes (FAC) (2021) 101 ITPJ (SG) 162 (Mad-HC) : 2021 TaxPub(VAT) 217 (Mad-HC) 162 >>   
States GST & VAT : ADVANCE RULINGS - Jeevaka Industries (P) Ltd., In re (2021) 101 ITPJ (SG) 164 (AAR) 164 >>   
States GST & VAT : ADVANCE RULINGS - Vajra Infracorp India (P) Ltd., In re (2021) 101 ITPJ (SG) 168 (AAR) 168 >>   
States GST & VAT : ADVANCE RULINGS - Midas Foods (P) Ltd., In re (2021) 101 ITPJ (SG) 169 (AAR) 169 >>   
States GST & VAT : ADVANCE RULINGS - C.M.S. Engineering Concern, In re (2021) 101 ITPJ (SG) 175 (AAR) 175 >>   
States GST & VAT : ADVANCE RULINGS - SNG Enviro Solutions (P) Ltd., In re (2021) 101 ITPJ (SG) 176 (AAR) 176 >>   
States GST & VAT : ADVANCE RULINGS - Sree Krishna Rice Mill, In re (2021) 101 ITPJ (SG) 177 (AAR) 177 >>   
CUSTOMS : NEWS YOU CAN USE - Exports to ASEAN estimated at $46 billion in FY22, says Anupriya Patel 180 >>   
CUSTOMS : NEWS YOU CAN USE - Customs commissionerates not to issue reports interpreting law: CBIC 180 >>   
CUSTOMS : NEWS YOU CAN USE - Govt notifies extension of RoSCTL scheme for textile exporters 181 >>   
CUSTOMS : STATUTES - Amendment in Circular No. 38/2016-Customs with the Insertion of a New Entry 5(d) to Enable Pr. Commissioners/Commissioners of Customs to decide the Amount of Security Required in Certain Cases of Provisional Assessments, Regarding -- Circular No. 19/2021-Customs, dtd. 16-8-2021 [F.No. 15021/10/2020-ICD-CBEC] 182 >>   
CUSTOMS : STATUTES - De-Notification of Inland Container Depots/Container Freight Stations/Air Freight Stations, Regarding -- Circular No. 20/2021-Customs, dtd. 16-8-2021 [F.No. CBIC-50394/10/2021-Anti Smuggling Section-CBEC] 184 >>   
CUSTOMS : STATUTES - Verification of the Preferential Certificates of Origin and difficulties being Faced by the Trade in Implementation of the Customs (Administration of Rules of Origin under Trade Agreements) Rules (CAROTAR), 2020, Regarding -- Instruction No. 18/2021-Customs, dtd. 17-8-2021 [F.No. 456/319/2021 -Cus.V(Pt.1)] 190 >>   
CUSTOMS : STATUTES - Instructions and Clarifications by Directorates/Commissionerates/Audit : Scope of Section 151 A of the Customs Act, 1962, Regarding -- Instruction no: 19/2021-Customs, dtd. 17-8-2021 F.No. 524/05/2021-STO (TU) 192 >>   
CUSTOMS : STATUTES - Further Amendments in Notification No. 57/2000-Customs, dtd. 8th May, 2000 -- Notification No. 39/2021-Customs, dtd. 19-8-2021 (F.No. DGEP/ GnJ/01/2021-TECH) 193 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 34/2021-Customs, dtd. 29th June, 2021 -- Notification No. 40/2021-Customs, dtd. 19-8-2021 [F.No. CBIC-190354/ 166/2021-TO(TRU-I)-CBEC] 194 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 28/2021-Customs, dtd. 24th April, 2021 -- Notification No. 41/2021-Customs, dtd. 30-8-2021 [F.No. CBIC-190354/ 66/2021-TO(TRU-I)-CBEC] 194 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dtd. 3rd August, 2001 -- Notification No. 67/2021-CUSTOMS (N.T.), dtd. 13-8-2021 [F. No. 467/01/2021-Cus-V] 195 >>   
CUSTOMS : STATUTES - Corrigendum to Notification No. 67/2021-Customs (N.T.), dtd. 13th August, 2021 -- Corrigendum, dtd. 17-8-2021 [F. No. 467/01/2021-Cus-V] 196 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Foreign Currencies into Indian Currency and vice versa -- Notification No. 68/2021-Customs (N.T.), dtd. 19-8-2021 [F.No. 468/01/2021-Cus.V] 197 >>   
CUSTOMS : STATUTES - Revocation of Anti Dumping Duty Imposed on “ Barium Carbonate” -- Regarding -- Notification No. 45 /2021-Customs (ADD), dtd. 24-8-2021 [F. No. CBIC-190354/154/2021–TRU-CBEC] 198 >>   
CUSTOMS : STATUTES - Continuation of Anti Dumping Duty on Imports of ‘Axle for Trailers’ -- Regarding -- Notification No. 46/2021-Customs (ADD), dtd. 25-8-2021 [F.No. CBIC-190354/145/2021-TRU Section-CBEC] 199 >>   
CUSTOMS : STATUTES - Imposition of Anti Dumping Duty on “Natural Mica based Pearl Industrial Pigments Excluding Cosmetic Grade” -- Notification No. 47/2021-Customs (ADD), dtd. 26-8-2021 [F. No. CBIC-190354/148/2021-TRU Section-CBEC] 200 >>   
CUSTOMS : STATUTES - Continuation of Anti Dumping Duty on Imports of ‘Uncoated Copier Paper’ -- Notification No. 48/2021-Customs (ADD), dtd. 27-8-2021 [F.No. CBIC-190354/143/2021-TO(TRU-I)-CBEC] 202 >>   
CUSTOMS : STATUTES - Appointment of Principal Commissioner/ Commissioner of Customs (Import-I), 2nd Floor, New Custom House, Ballard Estate, Mumbai to Act as a Common Adjudicating Authority -- Notification No. 30/2021-Customs (N.T./CAA/DRI), dtd. 12-8-2021 [F.NO.DRI/HQ-CI/50D/CAA-24/2016-CI] 203 >>   
CUSTOMS : STATUTES - Appointment of Customs Officers to Act as a Common Adjudicating Authority -- Regarding -- Notification No. 31/2021-Customs (N.T./CAA/DRI), dtd. 12-8-2021 [F. No. DRI/HQ-CI/50D/CAA-14/2021] 204 >>   
CUSTOMS : ARTICLES - Production Linked Incentive (PLI) Scheme for Automobiles & Auto Components -- Cornerstone for Achieving an Aatmanirbhar Bharat -- PRAGYA BHANDARI 208 >>   
CUSTOMS : CASE LAW DIGESTS - Aristo Shipping Services v. Pr. Commr. of Cus. (2021) 101 ITPJ (C) 219 (Mad-HC) : 2021 TaxPub(EX) 431 (Mad-HC) 220 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Manavi Exim (P) Ltd. (2021) 101 ITPJ (C) 211 (New Del-Trib) : 2021 TaxPub(EX) 421 (CESTAT-NDel) 211 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. S.V. Sivalinga Nadar & Sons (2021) 101 ITPJ (C) 211 (Ker-HC) : 2021 TaxPub(EX) 405 (Ker-HC) 212 >>   
CUSTOMS : CASE LAW DIGESTS - Delwara Steel Industries (P) Ltd. v. UOI (2021) 101 ITPJ (C) 221 (Tripura-Trib) : 2021 TaxPub(EX) 453 (Tripura High Court-HC) 222 >>   
CUSTOMS : CASE LAW DIGESTS - Director General of Foreign Trade v. Best Mega International (2021) 101 ITPJ (C) 214 (Mad-HC) : 2021 TaxPub(EX) 429 (Mad-HC) 214 >>   
CUSTOMS : CASE LAW DIGESTS - Emami Agrotech Ltd. v. UOI & Ors. (2021) 101 ITPJ (C) 221 (Cal-HC) : 2021 TaxPub(EX) 392 (Cal-HC) 221 >>   
CUSTOMS : CASE LAW DIGESTS - Ganesh Benzoplast Ltd. v. UOI & Ors. (2021) 101 ITPJ (C) 218 (Bom-HC) : 2021 TaxPub(EX) 137 (Bom-HC) 219 >>   
CUSTOMS : CASE LAW DIGESTS - Jay Sudhirbhai Vaidya v. Pr. Commr. (2021) 101 ITPJ (C) 215 (Guj-HC) : 2021 TaxPub(EX) 426 (Guj-HC) 215 >>   
CUSTOMS : CASE LAW DIGESTS - Jindal Drugs (P) Ltd. v. UOI (2021) 101 ITPJ (C) 217 (Bom-HC) : 2021 TaxPub(EX) 396 (Bom-HC) 217 >>   
CUSTOMS : CASE LAW DIGESTS - Maruti Printers v. UOI (2021) 101 ITPJ (C) 217 (Guj-HC) : 2021 TaxPub(EX) 456 (Guj-HC) 218 >>   
CUSTOMS : CASE LAW DIGESTS - Mulchand M. Zaveri v. UOI (2021) 101 ITPJ (C) 214 (Guj-HC) : 2021 TaxPub(EX) 413 (Guj-HC) 215 >>   
CUSTOMS : CASE LAW DIGESTS - Rika Global Impex Ltd. v. UOI & Ors. (2021) 101 ITPJ (C) 220 (Bom-HC) : 2021 TaxPub(EX) 404 (Bom-HC) 220 >>   
CUSTOMS : CASE LAW DIGESTS - Senghi Shipping Services (Customs Broker) v. Pr. Commr. of Cus. (2021) 101 ITPJ (C) 216 (Chen-Trib) : 2021 TaxPub(EX) 406 (CESTAT-Chenn) 217 >>   
CUSTOMS : CASE LAW DIGESTS - Spice Jet Ltd. v. Commr. of Cus. (2021) 101 ITPJ (C) 215 (New-Del-Trib) : 2021 TaxPub(EX) 96 (CESTAT-NDel) 216 >>   
CUSTOMS : CASE LAW DIGESTS - Sri Sathya Jewellery v. Pr. Commr. of Cus. (2021) 101 ITPJ (C) 213 (Mad-HC) : 2021 TaxPub(EX) 463 (Mad-HC) 214 >>   
CENTRAL EXCISE : NEWS YOU CAN USE - FM Sitharaman rules out cut in excise duty on petrol, diesel, for now 224 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - E.S. Mydeen & Co. v. Customs & Central Excise Settlement Commission (2021) 101 ITPJ (E) 226 (Mad-HC) : 2021 TaxPub(EX) 447 (Mad-HC) 227 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - General Commodities (P) Ltd. & Ors. v. CC., CE. & ST. (2021) 101 ITPJ (E) 226 (Bang-Trib) : 2021 TaxPub(EX) 519 (CESTAT-Bang) 226 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - ITC Ltd. v. CESTAT (2021) 101 ITPJ (E) 227 (Mad-HC) : 2021 TaxPub(EX) 472 (Mad-HC) 228 >>   
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