NOTIFICATION NO-34/2021-Central Tax dated 29.08.2021-Seeks to extend timelines for filing of application for revocation of cancellation of registration to 30.09.2021, where due date for filing such application falls between 01.03.2020 to 31.08.2021, in cases where registration has been canceled under clause (b) or clause (c) of section 29(2) of the CGST Act.

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India
Ministry of Finance
(Department of Revenue)
Central Board of Indirect Taxes and Customs
Notification No. 34/2021 – Central Tax

New Delhi, the 29 th August, 2021

G.S.R…..(E).– In partial modification of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 35/2020-Central Tax, dated the 3 rd April, 2020, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 235(E), dated the 3 rd April, 2020 and No. 14/2021-Central Tax, dated the 1 stMay, 2021, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section
(i), vide number G.S.R. 310(E), dated the 1 st May, 2021, in exercise of the powers conferred by section 168A of the Central Goods and Services Tax Act, 2017 (12 of 2017) (hereafter in this notification referred to as the said Act), read with section 20 of the Integrated Goods an dServices Tax Act, 2017 (13 of 2017), and section 21 of the Union Territory Goods and Services Tax Act, 2017 (14 of 2017), the Government, on the recommendations of the Council, hereby notifies that where a registration has been cancelled under clause (b) or (c) of
sub-section (2) of section 29 of the said Act and the time limit for making an application of revocation of cancellation of registration under sub-section (1) of section 30 of the said Act Nfalls during the period from the 1
st day of March, 2020 to 31st day of August, 2021, the time limit for making such application shall be extended upto the 30th day of September, 2021.

[F. No. CBIC-20006/24/2021-GST]

(Rajeev Ranjan)
Under Secretary to the Government of India

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CIRCULAR NO-149/2021-CBIC-190354/36/2021-TRU Section-CBEC-Clarification regarding applicability of GST on supply of food in Anganwadis and Schools.

Circular No. 149/05/2021-GST

CBIC-190354/36/2021-TRU Section-CBEC
Government of India
Ministry of Finance
Department of Revenue
*****

North Block, New Delhi,Dated the 17th June, 2021

To,

The Principal Chief Commissioners/ Chief Commissioners/ Principal
Commissioners/ Commissioner of Central Tax (All) /
The Principal Director Generals/ Director Generals (All)
Madam/Sir,

Sub– Clarification regarding applicability of GST on supply of food in
Anganwadis and Schools -reg.

Representations have been received seeking clarification regarding
the applicability of GST on the issues as to whether serving of food in schools  under the Mid-Day Meals Scheme would be exempt if such supplies are funded by government grants and/or corporate donations. The issue was examined by GST Council in its 43rd meeting held on 28th May, 2021.

2. Entry 66 clause (b)(ii) of notification No. 12/2017-Central Tax (Rate) dated
28th June, 2017, exempts Services provided to an educational institution, by way of catering, including any mid-day meals scheme sponsored by the Central Government, State Government or Union territory. This entry applies to pre-school and schools.

3. Accordingly, as per said entry 66, any catering service provided to an
educational institution is exempt from GST. The entry further mention that such
exempt service includes mid- day meal service as specified in the entry. The scope of this entry is thus wide enough to cover any serving of any food to a school, including pre-school. Further, an Anganwadi interalia provides pre-school nonformal education. Hence, aganwadi is covered by the definition of educational institution (as pre-school)

Circular No. 149/05/2021-GST

4. Accordingly, as per recommendation of the GST Council, it is clarified that
services provided to an educational institution by way of serving of food (  catering including mid- day meals) is exempt from levy of GST irrespective of its funding  from government grants or corporate donations [under said entry 66 (b)(ii)]. Educational institutions as defined in the notification include aganwadi. Hence, serving of food to anganwadi shall also be covered by said exemption, whether sponsored by government or through donation from corporates.

5. Difficulty if any, in the implementation of this circular may be brought to the
notice of the Board.

Yours faithfully,

(Rajeev Ranjan)
Under Secretary, TRU
Email: rajeev.ranjan-as@gov.in
Tel: 011 2309 5558

CIRCULAR NO-113/2019-F.No.354/131/2019-TRU-Clarification regarding GST rates & classification (goods) Circular–reg.

Circular No. 113/32/2019-GST

F.No.354/131/2019-TRU
Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect Taxes and Customs
Tax Research Unit
*****

North Block, New Delhi
Dated,11th October, 2019

To,

Principal Chief Commissioners/ Principal Directors General,
Chief Commissioners/ Directors General
Principal Commissioners/ Commissioners
of Central Tax and Customs

Madam/ Sir,

Subject: Clarification regarding GST rates & classification (goods)–reg.

Representations have been received seeking clarification in respect of applicable GST rates on the following items:
(i) Classification of leguminous vegetables such as grams when subjected to mild heat treatment
(ii) Almond Milk
(iii) Applicable GST rate on Mechanical Sprayer
(iv) Taxability of imported stores by the Indian Navy
(v) Taxability of goods imported under lease.
(vi) Applicable GST rate on parts for the manufacture solar water heater and system
(vii) Applicable GST on parts and accessories suitable for use solely or principally with a medical device

2. The issue wise clarifications are discussed below:

3. Classification of leguminous vegetables when subject to mild heat treatment
(parching):

3.1. Doubts have been raised whether mild heat treatment of leguminous vegetables (such as gram) would lead to change in classification.:-

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Rule 100 – Assessment in certain cases

This Section of Second Amendment (2019) to CGST Rules was amended in Central Tax Notification 16/2019 dated 29th March, 2019. The previous version is available here.

1(1) The order of assessment made under sub-section (1) of section 62 shall be issued in FORM GST ASMT-13 and a summary thereof shall be uploaded electronically in FORM GST DRC-07.

(2) The proper officer shall issue a notice to a taxable person in accordance with the provisions of section 63 in FORM GST ASMT-14 containing the grounds on which the assessment is proposed to be made on best judgment basis and shall also serve a summary thereof electronically in FORM GST DRC-01, and after allowing a time of fifteen days to such person to furnish his reply, if any, pass an order in FORM GST ASMT-15 and summary thereof shall be uploaded electronically in FORM GST DRC-07.

(3) The order of assessment under sub-section (1) of section 64 shall be issued in FORM GST ASMT-16 and a summary of the order shall be uploaded electronically in FORM GST DRC-07.

(4) The person referred to in sub-section (2) of section 64 may file an application for withdrawal of the assessment order in FORM GST ASMT–17.

(5) The order of withdrawal or, as the case may be, rejection of the application under sub-section (2) of section 64 shall be issued in FORM GST ASMT-18..

1Inserted in Central Goods and Services Tax (Second Amendment) Rules, 2019, vide Notification No. 16/2019 Central Tax (dated 29th March 2019)

Rule 19 – Amendment of registration

(1) Where there is any change in any of the particulars furnished in the application for registration in FORM GST REG-01 or FORM GST REG-07 or FORM GST REG-09 or FORM GST REG-10 or for Unique Identity Number in FORM GST-REG-13,either at the time of obtaining registration or Unique Identity Number or as amended from time to time, the registered person shall, within a period of fifteen days of such change, submit an application, duly signed or verified through electronic verification code, electronically in FORM GST REG-14, along with the documents relating to such change at the common portal, either directly or through a Facilitation Centre notified by the Commissioner:

Provided that –

(a) where the change relates to,-

(i) legal name of business;

(ii) address of the principal place of business or any additional place(s) of business; or

(iii) addition, deletion or retirement of partners or directors, Karta, Managing Committee, Board of Trustees, Chief Executive Officer or equivalent, responsible for the day to day affairs of the business,-

which does not warrant cancellation of registration under section 29, the proper officer shall, after due verification, approve the amendment within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14 and issue an order in FORM GST REG-15 electronically and such amendment shall take effect from the date of the occurrence of the event warranting such amendment;

(b) the change relating to sub-clause (i) and sub-clause (iii) of clause (a) in any State or Union territory shall be applicable for all registrations of the registered person obtained under the provisions of this Chapter on the same Permanent Account Number;

(c) where the change relates to any particulars other than those specified in clause (a), the certificate of registration shall stand amended upon submission of the application in FORM GST REG- 14 on the common portal;

(d) where a change in the constitution of any business results in the change of the Permanent Account Number of a registered person, the said person shall apply for fresh registration in FORM GST REG-01:

Provided further that any change in the mobile number or e-mail address of the authorised signatory submitted under this rule, as amended from time to time, shall be carried out only after online verification through the common portal in the manner provided under sub-rule (2) of rule 8.

(1A) Notwithstanding anything contained in sub-rule (1), any particular of the application for registration shall not stand amended with effect from a date earlier than the date of submission of the application in FORM GST REG-14 on the common portal except with the order of the Commissioner for reasons to be recorded in writing and subject to such conditions as the Commissioner may, in the said order, specify.

(2) Where the proper officer is of the opinion that the amendment sought under sub-rule (1) is either not warranted or the documents furnished therewith are incomplete or incorrect, he may, within a period of fifteen working days from the date of the receipt of the application in FORM GST REG-14, serve a notice in FORM GST REG-03, requiring the registered person to show cause, within a period of seven working days of the service of the said notice, as to why the application submitted under sub-rule (1) shall not be rejected.

(3) The registered person shall furnish a reply to the notice to show cause, issued under sub-rule (2), in FORM GST REG-04, within a period of seven working days from the date of the service of the said notice.

(4) Where the reply furnished under sub-rule (3) is found to be not satisfactory or where no reply is furnished in response to the notice issued under sub-rule (2) within the period prescribed in sub-rule (3), the proper officer shall reject the application submitted under sub-rule (1) and pass an order in FORM GST REG -05.

(5) If the proper officer fails to take any action,-

(a) within a period of fifteen working days from the date of submission of the application, or

(b) within a period of seven working days from the date of the receipt of the reply to the notice to show cause under sub-rule (3), the certificate of registration shall stand amended to the extent applied for and the amended certificate shall be made available to the registered person on the common portal.

NOTIFICATION NO- 20/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to amend notification No. 09/2017- Integrated Tax (Rate) so as exempt certain services as recommended by GST Council in its 37th meeting held on 20.09.2019.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 20 /2019- Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 6 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on beingsatisfied that it is necessary in the public interest so to do, on the recommendations of theCouncil, hereby makes the following further amendments in the notification of the Governmentof India, in the Ministry of Finance (Department of Revenue) No.9/2017- Integrated Tax (Rate),
dated the 28th June, 2017, published in the Gazette of India, Extraordinary, Part II, Section 3,Sub-section (i) vide number G.S.R. 684 (E), dated the 28th June, 2017, namely:-

In the said notification, –

(i) in the Table, –

(a) against serial number 7, in the entry in column (3), for the words and brackets,“twenty lakh rupees (ten lakh rupees in case of a special category state) in thepreceding financial year”, the following words, brackets and figures shall besubstituted, namely, –

“such amount in the preceding financial year as makes it eligible for exemption fromregistration under the Central Goods and Services Tax Act, 2017 (12 of 2017)”;

(b) after serial number 10A and the entries relating thereto, the following shall be insertednamely: –

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NOTIFICATION NO-19/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to amend notification No. 08/2017- Integrated Tax (Rate) so as to notify GST rates of various services as recommended by GST Council in its 37th meeting held on 20.09.2019.

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 19/2019- Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) ofsection 5, sub-section (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), read with sub-section (5) of section15, subsection (1) of section 16 and section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on
being satisfied that it is necessary in the public interest so to do, hereby makes the followingfurther amendments in the notification of the Government of India, in the Ministry of Finance(Department of Revenue) No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017,
published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i) vide numberG.S.R. 683 (E), dated the 28thJune, 2017, namely:-

In the said notification, –
(i) in the Table, –
(a) against serial number 7, for the entries relating thereto in column (3), (4) and (5), thefollowing items and entries shall be substituted, namely, –

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NOTIFICATION NO-15/2019-Integrated Tax (Rate) ,dt. 30-09-2019Seeks to amend notification No 2/2017- Integrated Tax (Rate) dated 28.6.2017 to grant exemption to dried tamarind and cups, plates made of leaves, bark and flowers of plants.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE
OF INDIA, EXTRAORDINARY]

GOVERNMENT OF INDIA
MINISTRY OF FINANCE
(Department of Revenue)
Notification No. 15/2019-Integrated Tax (Rate)

New Delhi, the 30th September, 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, on therecommendations of the Council, hereby makes the following further amendments in thenotification of the Government of India in the Ministry of Finance (Department of Revenue),
No.2/2017-Integrated Tax (Rate), dated the 28th June, 2017, published in the Gazette ofIndia, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 667 (E), datedthe 28th June, 2017, namely:-

In the said notification, in the Schedule, –

(i) after S. No. 57 and the entries relating thereto, the following serial number andthe entries shall be inserted, namely: –

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NOTIFICATION NO-09/2019-Integrated Tax (Rate) ,dt. 10-05-2019 To amend notification No. 8/ 2017- Integrated Tax (Rate) so as to extend the last date for exercising the option by promoters to pay tax at the old rates of 12%/ 8% with ITC

[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II,
SECTION 3, SUB-SECTION (i)]

Government of India
Ministry of Finance
(Department of Revenue)
Notification No. 9/2019- Integrated Tax (Rate)

New Delhi, the 10th May, 2019

G.S.R……(E).- In exercise of the powers conferred by sub-sections (1), (3) and (4) ofsection 5, subsection (1) of section 6 and clauses (iii), (iv) and (xxv) of section 20 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017) read with sub-section (5) of section15, subsection (1) of section 16 and section 148 of the Central Goods and Services Tax Act,2017 (12 of 2017), the Central Government, on the recommendations of the Council, and onbeing satisfied that it is necessary in the public interest so to do, hereby makes the following
further amendments in the notification of the Government of India, in the Ministry of Finance(Department of Revenue), No. 8/2017- Integrated Tax (Rate), dated the 28th June, 2017,published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), videnumber G.S.R. 683(E), dated the 28th June, 2017, namely:-

In the said notification, –

(i) in the Table, against serial number 3, in items (ie) and (if), in the entries in column (5),for the figures and letters “10th ”, wherever they occur, the figures and letters “20th ”shall be substituted;

(ii) in Annexure IV, for the figures and letters “10th ”, at both the places where they occur,
the figures and letters “20th” shall be substituted.

[F. No.354/32/2019-TRU]

(Ruchi Bisht)
Under Secretary to the Government of India

Note: – The principal notification No. 8/2017 – Integrated Tax (Rate), dated the 28th June, 2017was published in the Gazette of India, Extraordinary, vide number G.S.R. 683 (E), dated the28th June, 2017 and was last amended by notification No. 3/2019-Integrated Tax (Rate), datedthe 29th March, 2019 vide number G.S.R. 256 (E), dated the 29th March, 2019

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NOTIFICATION NO01/2019-Integrated Tax (Rate) ,dt. 29-01-2019 Seeks to rescind notification No. 32/2017 – Integrated Tax (Rate) dated 13.10.2017 in view of bringing into effect the amendments (regarding RCM on supplies by unregistered persons) in the GST Acts

[To be published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section(i)]

Government of India
Ministry of Finance
(Department of Revenue)
[Central Board of Indirect Taxes and Customs]

Notification No. 01/2019 – Integrated Tax (Rate)

New Delhi, the 29th January, 2019

G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 6 of theIntegrated Goods and Services Tax Act, 2017 (13 of 2017), the Central Government, onbeing satisfied that it is necessary in the public interest so todo, on the recommendations ofthe Council, hereby rescinds the notification of the Government of India in the Ministry ofFinance (Department of Revenue) No. 32/2017-Integrated Tax (Rate), dated the 13th October,2017, published in the Gazette of India, Extraordinary, vide number G.S.R. 1263(E), dated
the 13th October, 2017, except as respects things done or omitted to be done before suchrescission.

2. This notification shall come into force with effect from the 1st day of February, 2019.

[F.No.20/06/16/2018-GST (Pt. II)]

(Gunjan Kumar Verma)
Under Secretary to the Government of India

Note: – The principal notification No. 32/2017- Integrated Tax (Rate), dated the 13th October,2017, was published in the Gazette of India, Extraordinary, Part Section 3, Sub-section (i),vide number G.S.R. 1263(E), dated the 13th October, 2017 and was last amended videnotification No. 23/2018-Integrated Tax (Rate), dated the 6th August, 2018, published videnumber G.S.R. 744 (E), dated the 6th August, 2018.