9 GST Circulars issued by CBIC on 11th October 2019
| Circular No’s. | Circular Details |
| Circular No. 113/2019 | Circular No. 113/2019, Dated : 11.10.2019 has been issued for Clarifying GST Rates and classification of goods with respect to the following items Classification of leguminous vegetables such as grams when subjected to mild heat treatment, Almond Milk, Applicable GST Rates on Mechanical Sprayer, Taxability of imported stores by the Indian navy, Taxability of goods imported under lease, Applicable GST rates on parts for the manufacture solar water heater and system, Applicable GST on parts and accessories suitable for use solely or principally with a medical device etc. Read more about Circular No. 113/2019 |
| Circular No. 114/2019 | Circular No. 114/2019, Dated : 11.10.2019 has been issued for clarifying the scope of support services to exploration, mining or drilling of petroleum crude or natural gas or both because earlier Notification No. 11/2017 – Central Tax (Rate), Dated : 28.06.2017 includes entry “Services of exploration, mining or drilling of petroleum crude or natural gas or both” at Sr. No. 24 (ii) of heading 9986 has been issued and most of the activities related to exploration falls under 9986 but few technical and consulting services also falls under 9983, hence some entry has been inserted under heading 9983 w.e.f. 1st October 2019 through NN 20/2019- Central Tax (Rate), Dated : 30.09.2019 Read more about Circular No. 114/2019 |
| Circular No. 115/2019 | Circular No. 115/2019, Dated: 11.10.2019 has been issued for clarifying the issues of GST on Airport levies, according to the circular Airport levies (Passenger Service fees and User Development fees) are levied by airlines but airlines working as a pure agent for the recipient of services hence, it is the airport operator who is liable to pay GST on airport levies apart from that value will be inclusive of GST and airport operator would be liable to pay GST on PSF and UDF services, Passenger can claim ITC on the basis of pure agent invoices issued by the airline. Airline would be liable to pay GST under the forward charge for the collection charges paid by airport operator in respect to PSF and UDF services and Airport operator can claim ITC for the same. Read more about Circular No. 115/2019 |
| Circular No. 116/2019 | Circular No. 116/2019, Dated: 11.10.2019 has been issued for clarifying the doubt related to the applicability of the on the service of display of name or placing the name plates of donor in the premises of charitable organizations receiving donation or gifts from individual donors, according to the circular if name of the donor is placed for expressing the gratitude and public recognition of donor’s act of philanthropy and at not aimed at giving publicity to the donor in such a way that it would be a advertisement of promotion of business of the donor then in such case there is no liability for GST and it would be outside the purview of applicability of GST. Read more about Circular No. 116/2019 |
| Circular No. 117/2019 | Circular No. 117/2019, Dated: 11.10.2019 has been issued for clarifying the applicability of GST exemption to the DG shipped approved maritime courses conducted by Maritime Training Institutes of India, as per Notification No. 12/2017- Central Tax (Rate) Dated: 28.06.2017 service provided by educational institute are exempt from levy of tax , it would be exempt only if education is provided as part of a curriculum for obtaining a qualification/degree recognized by law and Maritime Training Institute and their training courses are approved by the Director-General of shipping which are duly recognized under Merchant Shipping Act, 1958, therefore Maritime Institutes are educational Institutions under GST law and courses conducted by them are exempt from levy of GST. Read more about Circular No. 117/2019 |
| Circular No 118/2019 | Circular No 118/2019, Dated: 11.10.2019 has been issued for determination of place of supply in case of software/design services related to Electronics Semi-conductor and Design Manufacturing (ESDM) industry, according to the circular place of supply of software/design by supplier located in taxable territory to service recipient located in non-taxable territory by using sample prototype hardware/test kits in a composite supply, where such testing is an ancillary supply, is the location of the service recipient as per Section 13(2) of the IGST Act. Read more about Circular No 118/2019 |
| Circular No. 119/2019 | Circular No. 119/2019, Dated: 11.10.2019 has been issued for clarifying the taxability of supply of securities under Securities Lending Scheme, 1997, according to the circular for the purpose of GST “Securities” shall have the same meaning as assigned in clause (h) of section 2 of the Securities Contract (Regulation) Act, 1956, securities as defined are not covered in the definition of goods and services under CGST Act, therefore a transaction which involves disposal of securities is not a supply in GST and hence not taxable, here in this case lending of securities contains consideration from borrower, hence it is taxable under GST. from 01.07.2017 to 30.09.2019 GST was payable by the lender under forward charge and IGST used to be applicable but from 1st October 2019 borrower will be liable to pay GST under reverse charge. Read more about Circular No. 119/2019 |
| Circular No. 120/2019 | Circular No. 120/2019, Dated: 11.10.2019 has been issued for clarifying the effective date of explanation inserted in Notification No 11/2017, Dated 28.06.2017 Sr. No. 3(vi) with respect to the transaction or activities undertaken by Government and local authority are excluded from the term business. Read more about Circular No. 120/2019 |
| Circular No. 121/2019 | Circular No. 121/2019, Dated: 11.10.2019 has been issued for applicability of GST on license fees charged by the States for grant of Liquor licenses to vendors Read more about Circular No. 121/2019 |
