CENEX GST UPDATE - 05.05.2020

GST - Correction mechanism is critical to sustaining successful implementation of GST - Paragraph 4 of Circular 26/26/2017 is arbitrary and contrary to Act: HC GST - Applicant is providing services to Main contractor but not State Government, hence benefit of exemption under 12/2017-CTR, Sr. no. 69/72 is not available - GST chargeable @18%: AAR GST - Printing of content provided by customer on PVC banners and supply of such printed trade advertisement material is supply of 'service'; classifiable under SAC 9989 and attracts GST @12% w.e.f 31.10.2017: AAR