CENEX GST UPDATE - 06.05.2020

GST - Sub-rule (1A) in Rule 117 is a patchwork solution -  approach of the Government should be fair and reasonable - it  cannot be arbitrary or discriminatory: HC GST - Raw milk is an agricultural produce - chilling and packing services of such milk provided by contractors to petitioners' dairies are exempted by virtue of 11/2017-CTR, Sr. 24(i), sub-clause (e) of clause (i) of Explanation: HC GST - Applicable rate of GST on Construction services supplied has gone up from 5.5% to 12% and also the ITC available as a percentage of turnover had shrunk from 0.94% to 0.38% - s.171 is not attracted: NAA