GST Notifications for November 2

GST Notifications for November 2

GST Notifications for November 2

  1. Summary of GST Notification


No. Notification No. Description  
1)        Notification No. 60/2018 – Central Tax The government through this notification amends Rule 109 A, inserted Rule 83A Examination of Goods and Services Tax Practitioner; Rule 142A Procedure for recovery of dues under existing laws, Amends Form Reg 16; GSTR 4; APL 04; PMT 01.
2) Notification No.-E-way bill-R.F.I.D./sachaldal/2018-19/1025/commercial tax The State Government has directed that such transporters, who transport such goods for which, information relating to the said goods as specified in FORM GST EWB 01 is required to be furnished electronically on the common portal, before transportation of such goods in the territory of Uttar Pradesh, shall obtain a R.F.I.D. Tag and get the said R.F.I.D. Tag embedded on wind screen of the conveyance carrying such goods and get it mapped to the E-way bill system.


  1. Summary of Advance Rulings/Rulings


Name of the Parties Ruling
M/s. Italian Edibles Private Limited (GST AAR Madhya Pradesh) Facts: The Applicant is engaged in the manufacture, supply and export of confectionary and dairy/ sweet product. The applicant manufactures various product including flavored wafers, Milk chocolates, Milk compound chocolates and other dairy / sweet products. Further, the applicant is also engaged in the manufacture of an edible product under the brand name “Militry Malai Mithai”, which is, as per Applicant, identically known as “Rabdi’, and recognised as a ‘Mithai’ or ‘Misthan’ by the common parlance. Issue: Whether the product having brand name “Militry Malai Mithai”, manufactured and supplied by the applicant containing the ingredients Sugar, Vegetable Fat, Skimmed Milk Powder, Whey Powder, Emulsifier and other permitted Flavours , which is identical to the commonly known Indian sweet “Rabdi”, should be classified under the Tariff Heading 2106 as Sweet Meats or under Tariff Heading 0404 as other dairy product consisting of natural milk constituents or under the Tariff Heading 1704 as a Sugar confectionery.?  Held: The product ‘Militry Malai Mithai’ as described in the Application will merit classification under Chapter Heading 2106 90 of the GST Tariff as ‘Sweetmeat’ and would be chargeable to GST at applicable rate under the said tariff entry, presently read with Notification No.01/2017-Central Tax (Rate) dtd. 28.06.2017 (Sr. No.101 to Schedule I) and corresponding notification under MPGST Act,2017.

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