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ITPJ Vol-94 Issue-1, 05 July 2020
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GST : NEWS YOU CAN USE - Input tax credit cannot be availed on GST paid for employees cabs 2 >>   
GST : NEWS YOU CAN USE - Kerala becomes the first State to adopt second level verification for new GST registrations 2 >>   
GST : STATUTES - Clarification in Respect of Various Measures Announced by the Government for Providing Relief to the Taxpayers—Circular No. 141/11/2020-GST, dtd. 24-6-2020 [CBEC-20/06/04-2020 –GST] 3 >>   
GST : STATUTES - Central Goods and Services Tax (Sixth Amendment) Rules, 2020—Notification No. 48 /2020 – Central Tax, dtd. 19-6-2020 [F. No. CBEC-20/06/08/2020-GST] 6 >>   
GST : STATUTES - Sections 118, 125, 129 and 130—Effective from 30-6-2020—Notification No. 49/2020 – Central Tax, dtd. 24-6-2020 [F. No. CBEC- 20/06/09/2019-GST] 6 >>   
GST : STATUTES - Central Goods and Services Tax (Seventh Amendment) Rules, 2020—Notification No. 50/2020 – Central Tax, dtd. 24-6-2020 [F. No. CBEC-20/06/09/2019-GST] 7 >>   
GST : STATUTES - Corrigendum to Notification No. 50/2020-Central Tax, dated 24th June, 2020—Corrigendum, dtd. 25-6-2020 [F. No. CBEC-20/06/09/2019-GST] 8 >>   
GST : STATUTES - Amendment in Notification No.13/2017-Central Tax, dated 28th June, 2017—Notification No. 51/2020 - Central Tax, dtd. 24-6-2020 8 >>   
GST : STATUTES - Further Amendments in Notification No. 76/2018–Central Tax, dated 31st December, 2018—Notification No. 52/2020 – Central Tax, dtd. 24-6-2020 [F. No. CBEC-20/06/09/2019-GST] 10 >>   
GST : STATUTES - Further Amendment in Notification No. 4/2018–Central Tax, dated 23rd January, 2018—Notification No. 53/2020 – Central Tax, dtd. 24-6-2020 [F. No. CBEC-20/06/09/2019-GST] 12 >>   
GST : STATUTES - Corrigendum to Notification No. 53/2020-Central Tax, dated 24th June, 2020—Corrigendum, dtd. 25-6-2020 [F. No. CBEC-20/06/09/2019-GST] 13 >>   
GST : STATUTES - Further Amendments in Notification No. 29/2020–Central Tax, dated 23rd March, 2020—Notification No. 54/2020 – Central Tax, dtd. 24-6-2020 [F. No. CBEC-20/06/09/2019-GST] 13 >>   
GST : STATUTES - Further Amendment in Notification No. 35/2020-Central Tax, dated 3rd April, 2020—Notification No. 55/2020 – Central Tax, dtd. 27-6-2020 [F. No. CBEC-20/06/08/2020-GST] 14 >>   
GST : STATUTES - Amendment in Notification No.46/2020-Central Tax, dated 9th June, 2020—Notification No. 56/2020 – Central Tax, dtd. 27-6-2020 [F. No. CBEC-20/06/08/2020-GST] 15 >>   
GST : STATUTES - Further Amendments in Notification No. 76/2018–Central Tax, dated 31st December, 2018—Notification No. 57/2020 – Central Tax, dtd. 30-6-2020 [F. No. CBEC-20/06/08/2020-GST] 15 >>   
GST : STATUTES - Cancellation of Registration by Proper Officer in Certain Situations—Regarding—Order No. 01/2020-Central Tax, dtd. 25-6-2020 [F. No. CBEC-20/06/09/2019-GST] 16 >>   
GST : STATUTES - Section 134—Effective from 30th June, 2020—Notification No. 04/2020 – Integrated Tax, dtd. 24-6-2020 [F. No. CBEC- 20/06/09/2019-GST] 18 >>   
GST : STATUTES - Further Amendment in Notification No. 6/2017-Integrated Tax, dated 28th June, 2017—Notification No. 05/2020 - Integrated Tax, dtd. 24-6-2020 18 >>   
GST : STATUTES - Further Amendment in Notification No. 10/2017-Union Territory Tax, dated 30th June, 2017—Notification No. 02/2020 - Union Territory Tax, dtd. 24-6-2020 21 >>   
GST : QUERIES AND REPLY - GST on Co-Operative Society and ITC on Restaurant with Lodging 24 >>   
GST : QUERIES AND REPLY - GST on Reverse Charge Basis Payable on Transport Expenses 24 >>   
GST : ARTICLE - Apportionment of ITC in case of Business Reogranization—CA. SATYADEV PUROHIT 26 >>   
GST : ARTICLE -Transfer of Development Rights—Whether Taxable Under GST—CA. AJAY JOSHI 30 >>   
GST : ARTICLE - Relief Measures in GST due to Spread of COVID-19—An Overview—DIVYA RATHI 35 >>   
GST : BOOK SECTION - GST on Goods Transportation Services 40 >>   
GST : CASE LAW REPORTS - Arvind Kumar Munka v. UOI (2020) 94 ITPJ (G) 121 (Cal-HC) 115 >>   
GST : CASE LAW REPORTS - Balkrishna Steel Traders v. State of Gujarat (2020) 94 ITPJ (G) 140 (Guj-HC) 133 >>   
GST : CASE LAW REPORTS - Global Knitfab v. State Tax Officer (2020) 94 ITPJ (G) 136 (Guj-HC) 129 >>   
GST : CASE LAW REPORTS - Jain Medical Store v. UOI (2020) 94 ITPJ (G) 150 (Raj-HC) 142 >>   
GST : CASE LAW REPORTS - Khamal Rameshbhai Valabhai v. State of Gujarat (2020) 94 ITPJ (G) 124 (Guj-HC) 118 >>   
GST : CASE LAW REPORTS - Knlights Automotives & Plastic Inc. v. UOI & Ors. (2020) 94 ITPJ (G) 118 (P&H-HC) 112 >>   
GST : CASE LAW REPORTS - Krishna Oleo Chemical India Ltd. v. UOI (2020) 94 ITPJ (G) 152 (Guj-HC) 143 >>   
GST : CASE LAW REPORTS - Kushan Choudhury v. State of Assam & Ors. (2020) 94 ITPJ (G) 99 (Gau-HC) 95 >>   
GST : CASE LAW REPORTS - Lakhan Singh Chauhan & Company v. UOI & Ors. (2020) 94 ITPJ (G) 101 (MP-HC) 97 >>   
GST : CASE LAW REPORTS - Lalit Kumar Gandhi v. State of M.P. (2020) 94 ITPJ (G) 117 (MP-HC) 112 >>   
GST : CASE LAW REPORTS - Mahadeo Construction Co. v. UOI (2020) 94 ITPJ (G) 103 (Jhar-HC) 99 >>   
GST : CASE LAW REPORTS - Mahendra Kumar Indermal v. Dy. Asstt. Commr. (ST) (2020) 94 ITPJ (G) 116 (AP-HC) 111 >>   
GST : CASE LAW REPORTS - Maruti Traders v. State of Gujarat (2020) 94 ITPJ (G) 145 (Guj-HC) 138 >>   
GST : CASE LAW REPORTS - Panchratan Sales Corporation v. State of Gujarat (2020) 94 ITPJ (G) 131 (Guj-HC) 125 >>   
GST : CASE LAW REPORTS - Rahul Sharma v. Bajaj Electricals Ltd. (2020) 94 ITPJ (G) 157 (NAPA) 148 >>   
GST : CASE LAW REPORTS - Sawariya Traders v. State of Gujarat (2020) 94 ITPJ (G) 129 (Guj-HC) 123 >>   
GST : CASE LAW REPORTS - Sh. Deepak Kumar Barnwal v. Manas Vihar Sahakari Awas Samiti Ltd. (2020) 94 ITPJ (G) 162 (NAPA) 153 >>   
GST : CASE LAW REPORTS - UOI v. LC Infra Projects (P) Ltd. (2020) 94 ITPJ (G) 113 (Karn-HC) 108 >>   
States GST & VAT : CASE LAW DIGESTS - Hides & Skin v. State of Gujarat (2020) 94 ITPJ (SG) 186 (Guj-HC) : 2020 TaxPub(VAT) 56 (Guj-HC) 175 >>   
States GST & VAT : ADVANCE RULINGS - Bharat Electronics Ltd., In re (2020) 94 ITPJ (SG) 187 (AAR) 176 >>   
States GST & VAT : CASE LAW DIGESTS - Aequs S.E.Z (P) Ltd. v. Commr. of Commercial Taxes (2020) 94 ITPJ (SG) 202 (Karn-HC) : 2020 TaxPub(VAT) 51 (Karn-HC) 190 >>   
States GST & VAT : CASE LAW DIGESTS -Hotel Vani v. Asstt. Commr. of State Tax (2020) 94 ITPJ (SG) 203 (Ker-HC) : 2020 TaxPub(VAT) 57 (Ker-HC) 191 >>   
States GST & VAT : ADVANCE RULINGS - Indo Thai Securities Ltd., In re (2020) 94 ITPJ (SG) 204 (AAR) 192 >>   
States GST & VAT : ADVANCE RULINGS - Madhya Pradesh Power Generating Company Ltd., In re (2020) 94 ITPJ (SG) 210 (AAR) 197 >>   
States GST & VAT : ADVANCE RULINGS - NMDC Ltd., In re (2020) 94 ITPJ (SG) 215 (AAR) 202 >>   
States GST & VAT : ADVANCE RULINGS - Prakash Chand Jain, In re (2020) 94 ITPJ (SG) 215 (AAR) 203 >>   
States GST & VAT : ADVANCE RULINGS - Tejas Constructions & Infrastructure (P) Ltd., In re (2020) 94 ITPJ (SG) 217 (AAR) 204 >>   
States GST & VAT : ADVANCE RULINGS - Yash Nirman Engineers & Contractor, In re (2020) 94 ITPJ (SG) 223 (AAR) 210 >>   
States GST & VAT : CASE LAW DIGESTS - MRF Ltd. v. Dy. Commr. of CT (2020) 94 ITPJ (SG) 230 (Mad-HC) : 2020 TaxPub(VAT) 52 (Mad-HC) 217 >>   
States GST & VAT : CASE LAW DIGESTS - Mata Transport (P) Ltd. v. State of Tripura (2020) 94 ITPJ (SG) 231 (Tripura-HC) : 2020 TaxPub(VAT) 64 (Tripura High Court-HC) 218 >>   
States GST & VAT : CASE LAW DIGESTS - Bajaj Hindusthan Sugar Ltd. v. Commr. of Commrl. Tax & Ors. (2020) 94 ITPJ (SG) 233 (All-HC) : 2020 TaxPub(VAT) 53 (All-HC) 220 >>   
States GST & VAT : CASE LAW DIGESTS - F.M. Marketing Balaganj Lucknow v. Commr. of Commercial Tax U.P. (2020) 94 ITPJ (SG) 233 (All-HC) : 2020 TaxPub(VAT) 55 (All-HC) 220 >>   
States GST & VAT : CASE LAW DIGESTS - Lucents Technologies v. CTT & Ors. (2020) 94 ITPJ (SG) 232 (All-HC) : 2020 TaxPub(VAT) 63 (All-HC) 219 >>   
States GST & VAT : ADVANCE RULINGS - Macro Media Digital Imaging (P) Ltd., In re (2020) 94 ITPJ (SG) 235 (AAR) 221 >>   
States GST & VAT : ADVANCE RULINGS - Novel Engineering and Technical Works (P) Ltd., In re (2020) 94 ITPJ (SG) 239 (AAR) 225 >>   
States GST & VAT : ADVANCE RULINGS - West Bengal Medical Services Corporation Ltd., In re (2020) 94 ITPJ (SG) 240 (AAR) 225 >>   
CUSTOMS : NEWS YOU CAN USE - Waiting for a fair deal proposal to restore India's GSP status: US official 228 >>   
CUSTOMS : NEWS YOU CAN USE - Govt seeks product details to curb low quality imports from China: Sources 228 >>   
CUSTOMS : NEWS YOU CAN USE - India slaps anti-dumping duty on steel from China, Vietnam, Korea 229 >>   
CUSTOMS : NEWS YOU CAN USE - Chinese import containers have started moving from June 23: Chennai port 229 >>   
CUSTOMS : NEWS YOU CAN USE - Intel inputs behind physical inspection of Chinese goods at customs: Report 229 >>   
CUSTOMS : NEWS YOU CAN USE - Centre allows ‘restricted’ exports of PPE coveralls 230 >>   
CUSTOMS : NEWS YOU CAN USE - No purchase of China items on GeM: Ram Vilas Paswan 230 >>   
CUSTOMS : STATUTES - Procedure for Transhipment of Export Cargo from Bangladesh to Third Countries Through LCSs—Circular 29/2020-Customs F.No.550/02/2018-LC, dtd. 22-6-2020 231 >>   
CUSTOMS : STATUTES - Paperless Customs—Electronic Communication of PDF Based Copies of Shipping Bill—Circular No. 30/2020-Customs, dtd. 22-6-2020 [F.No. 450/26/2019-Cus IV] 232 >>   
CUSTOMS : STATUTES - Extension of Validity of AEO Certification for Ease of Renewal Process—Circular No. 31/2020- Customs, dtd. 30-6-2020 [F.No. D-20/DIC/AEO/16/2017] 234 >>   
CUSTOMS : STATUTES - Exemption to Certain Goods- Regarding—Notification No. 28/2020–Customs, dtd. 23-6-2020 [F. No. 354/24/2020- TRU] 235 >>   
CUSTOMS : STATUTES - Amendments in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 52/2020-Customs (N.T.), dtd. 15-6-2020 236 >>   
CUSTOMS : STATUTES - Rate of Exchange for Conversion of Indian Rupee into Foreign Currencies and vice versa?—Notification No. 53/2020 - Customs (N.T.), dtd. 18-6-2020 238 >>   
CUSTOMS : STATUTES - Amendment in Notification No. 36/2001-Customs (N.T.), dated 3rd August, 2001—Notification No. 54/2020-CUSTOMS (N.T.), dtd. 30-6-2020 239 >>   
CUSTOMS : STATUTES - Imposition of Anti Dumping Duty on 'Flat rolled product of steel, plated or coated with alloy of Aluminium and Zinc' originating—Notification No. 16/2020-Customs (ADD), dtd. 23-6-2020 241 >>   
CUSTOMS : STATUTES - Amendment in Notification No.19/2020-Customs (N.T./CAA/DRI) dated 03-03-2020-Regarding—Notification No. 24/2020-Customs (N.T./CAA/ DRI), dtd. 21-5-2020 245 >>   
CUSTOMS : STATUTES - Amendment in Notification No.42/2019-Customs (N.T.), dated 06-09-2019-Regarding—Notification No. 26/2020-Customs (N.T./CAA/DRI), dtd. 21-5-2020 245 >>   
CUSTOMS : STATUTES - Constitution of Regular Panel of Senior/Junior Standing Counsels for Handling Cases of Indirect Taxation of CBIC—dtd. 22-06-2020 F. No.278A/07/2019-Legal (Pt.) 246 >>   
CUSTOMS : CASE LAW DIGESTS - Anil Gadodia v. Commr. of Customs New Delhi (2020) 94 ITPJ (C) 263 (New Del-Trib) : 2020 TaxPub(EX) 283 (CESTAT New Delhi) 249 >>   
CUSTOMS : CASE LAW DIGESTS - Bird Retail (P) Ltd. v. Commr. of Cus. (2020) 94 ITPJ (C) 264 (Del-Trib) : 2020 TaxPub(EX) 289 (CESTAT New Delhi) 251 >>   
CUSTOMS : CASE LAW DIGESTS - Century NF Casting v. Commr. of Cus. & Ex. (2020) 94 ITPJ (C) 261 (New-Del-Trib) : 2020 TaxPub(EX) 657 (CESTAT New Delhi) 247 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. & Ex. v. Artex Textile (P) Ltd. (2020) 94 ITPJ (C) 261 (New Del-Trib) : 2020 TaxPub(EX) 286 (CESTAT New Delhi) 248 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Adidas India Marketing (P) Ltd. (2020) 94 ITPJ (C) 266 (New Del-Trib) : 2020 TaxPub(EX) 281 (CESTAT New Delhi) 252 >>   
CUSTOMS : CASE LAW DIGESTS - Commr. of Cus. v. Global Cambay Marine Service (P) Ltd. (2020) 94 ITPJ (C) 263 (Guj-HC) : 2020 TaxPub(EX) 305 (Guj-HC) 250 >>   
CUSTOMS : CASE LAW DIGESTS - Mohd. Imran v. Addl. Commr. of Cus. (2020) 94 ITPJ (C) 262 (All-Trib) : 2020 TaxPub(EX) 294 (CESTAT Allahabad) 248 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - CCE v. Hindustan Shipyard Ltd. (2020) 94 ITPJ (E) 269 (Hyd-Trib) : 2020 TaxPub(EX) 249 (CESTAT Hyderabad) 255 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. CGST & CE v. Ratnamani Metals & Tubes Ltd. (2020) 94 ITPJ (E) 272 (Guj-HC) : 2020 TaxPub(EX) 265 (Guj-HC) 258 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. CGST & Central Excise v. Philip Carbon Black Ltd. (2020) 94 ITPJ (E) 271 (Guj-HC) : 2020 TaxPub(EX) 263 (Guj-HC) 257 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of CE & ST v. Rajasthan Explosives & Chemicals Ltd. (2020) 94 ITPJ (E) 268 (New Del-Trib) : 2020 TaxPub(EX) 264 (CESTAT New Delhi) 254 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of Central Excise v. Dhruv Industries Ltd. (2020) 94 ITPJ (E) 270 (P&H-HC) : 2020 TaxPub(EX) 243 (P&H-HC) 256 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Commr. of CGST v. Maihar Cement (2020) 94 ITPJ (E) 275 (MP-HC) : 2020 TaxPub(EX) 258 (MP-HC) 261 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Cubex Tubings Ltd. v. Commr. of Cus. (2020) 94 ITPJ (E) 268 (Hyd-Trib) : 2020 TaxPub(EX) 242 (CESTAT Hyderabad) 255 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Mercedes-Benz India (P) Ltd. v. Commr. of Central Tax (2020) 94 ITPJ (E) 269 (Mum-Trib) : 2020 TaxPub(EX) 259 (CESTAT Mumbai) 256 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Narmada Jackson Hotel v. Commr. of Central (2020) 94 ITPJ (E) 270 (MP-HC) : 2020 TaxPub(EX) 260 (MP-HC) 257 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - National Engineering Industries Ltd. v. Commr. of CE & CGST (2020) 94 ITPJ (E) 274 (New Del-Trib) : 2020 TaxPub(EX) 261 (CESTAT New Delhi) 260 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Panasonic Energy India Co. Ltd. v. CCE & S.T. (2020) 94 ITPJ (E) 274 (Ahd-Trib) : 2020 TaxPub(EX) 262 (CESTAT Ahmedabad) 260 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Radha Raman Alloys Ltd. v. Commr. of CGST & C.X. (2020) 94 ITPJ (E) 272 (Kol-Trib) : 2020 TaxPub(EX) 268 (CESTAT Kolkata) 259 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Samsadkhan Pathan v. State of Gujarat (2020) 94 ITPJ (E) 272 (Guj-HC) : 2020 TaxPub(EX) 266 (Guj-HC) 258 >>   
CENTRAL EXCISE : CASE LAW DIGESTS - Shah Foils Ltd. v. Commr. of CE & ST (2020) 94 ITPJ (E) 273 (Ahd-Trib) : 2020 TaxPub(EX) 267 (CESTAT Ahmedabad) 259 >>   
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