CENEX GST UPDATE - 27.04.2020

GST - Since clauses (a) and (b) of sub-section (1) of s.129 commence with the phrase on payment, it is not sufficient for the consignor to merely make an offer or undertake to remit the tax, but actually remit the payment: HC GST - Activity of printing of question papers is activity of supply of 'services' - attracts Nil tax where supplied to 'educational institutions' and attracts GST @12% if otherwise: AAR Fortified rice kernels are correctly classifiable under HSN 1904 9090 [GST @18%] as Prepared foods and not under HSN  1006 1090 as Rice-Others: AAR