" IRS OFFICERS PROMOTED FROM THE GRADE OF SUPERINTENDENT OF CENTRAL EXCISE ARE ALSO MEMBERS OF AIACEGEO. THIS IS THE ONLY ASSOCIATION FOR SUPERINTENDENTS OF CENTRAL EXCISE AND IRS OFFICERS PROMOTED FROM THE GRADE OF SUPERINTENDENT OF CENTRAL EXCISE THROUGH OUT THE COUNTRY . President Mr. A. Venkatesh and SG Mr. Ravi Malik.

Tuesday, 15 October 2019

NFU writ


Verdict of Delhi High Court on MACP writ



This writ relates to MACP upgradation in GP of 6600/- after time scale in 5400/- (PB2 or PB3 makes no difference) & next MACP upgradation in GP of 7600/- after 6600/-. Very unfortunate verdict given by HC. Prhps legal courts are also of mood that evry individual should go to court. Other reason may be of not being able to hire big name/senior advocate hving face value due to want of funds. What to do now?????????Perhaps we are limited to discuss on whtsp only instead of being serious about FUNDS for legal fees!!!!!!!!!!! IT IS REALY UNFORTUNATE TO GET DEFEATED IN LEGAL FIGHT FOR THE WANT OF FUNDS. Needless to say that such cases will benefit all officers entered into Inspector cadre whether by direct recruitment or promotion.

Friday, 11 October 2019

Grievances, DPC, AGT


ALL INDIA ASSOCIATION OF CENTRAL EXCISE
GAZETTED EXECUTIVE OFFICERS
President:                                      Address for communication:                                       Secretary General:
T. Dass                              Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                     Harpal Singh
Mob.9848088928       mail Id:aiacegeo2019@gmail.com Site:cengoindia.blogspot.in        Mob.9717510598
Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddhath Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoi Kumar Organising Secretary: Soumen Bhattachariya
(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)
Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad
Ref. No. 227/AIB/S/19                                                                                 Dt. 11.10.19
To,
Sh. Ashok Kumar Pandey,
Member (Admin & Vigilance), CBIC,
North Block, New Delhi.
Sub: Request to have minuted meeting under employee grievance redressal mechanism.
Sir,
            Kindly refer to the earlier requests of the Association on the subject matter.           
2. It is to submit again with due regards that the prescribed meetings under the Employee Grievance Redressal Mechanism are not being held at the Board level or field formation levels despite of the repeated Board circulars and requests of the Association. These regular meetings are very necessary for due redressal of the grievances of the employees to avoid the unwarranted litigations. The last such meeting at Board level was held on 18.08.17 under the Chair of Member (Admn).
            3. In view of the above, it is again requested to have a meeting at an early date to consider the following points-
A. DPC for the transition year 2018-19 and calendar years 2019 and 2020 for the post of Asstt. Commissioner.
B. AGT of Asstt./Deputy Commissioners.
C. Batch to batch Non Functional Financial Upgradation to grant financial parity to our officers with the best placed counterparts of CSS etc. to compensate the lack of promotions.
D. Implementation of in-situ promotion scheme as approved in Board meeting of 18.02.11 from the date of its approval.
E. Bringing of scheme for the Central Excise executive officers to remove their stagnation independent of cadre restructuring as approved by the Cabinet in the year 2013.
F. Complete implementation of the order given on 24.02.95 in OA No. 541/1994 by Jabalpur CAT regarding arrears of pay.
G. Implementation of the Subramanium verdict in rem.
H. Retrospective implementation of enhanced pay scale of Central Excise/GST Superintendents w.e.f. 01.01.96 at par with the Superintendents of NCB.
I. Promotion of ad hoc Assistant Commissioners promoted against temporary posts to the post of Deputy Commissioner on completion of 4 years of service and counting of temporary service for further promotions.
J. Implementation of para 7.15.24 of 6th CPC report to enhance the pay scale of our Superintendent from the date from which the pay scale of the Chief Enforcement Officer/upgraded/redesignated post was enhanced.
K. Undoing of MACP irregularities (para 8.1, upgradation in promotional hierarchy and offsetting of MACP upgradation with time scale) including retrospective implementation of “very good” benchmark for MACP upgradation.
L. Upgradation of posts & scales like state governments under GST.
M. Flexible Complementary/Dynamic Assured Career Progression Scheme for our officers in accordance of the observations of CBIC under OM F. No.A-26017/154//2015-Ad.IIA Dt. 22.02.16 about the disparities in promotions that it is an alarming anomalous situation.
N. Taking action on DOPT OM issued vide Dy. No. 1173974/16/JS(CPC) of the month of June, 2016.
O. Implementation of the report of the Stagnation Committee headed by Sh. Balesh Kumar, the then ADG, HRM-I.
P. Implementation of the verdicts given in OA No. 2323/2012 by the Principal Bench of CAT.
Q. Review of the position of old points in r/o meeting of 18.08.17 and earlier meetings.
R. Other point/s with the due permission of Chair.
Thanking You,           
                                 Yours sincerely,
                                                                                                                                                           
(HARPAL SINGH),
Secretary General.
Copy with the request for necessary action to:
1) The Chairman, CBIC, North Block, New Delhi.
2) The Revenue Secretary, North Block, New Delhi.

ALL INDIA ASSOCIATION OF CENTRAL EXCISE
GAZETTED EXECUTIVE OFFICERS
President:                                      Address for communication:                                       Secretary General:
T. Dass                              Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                     Harpal Singh
Mob.9848088928       mail Id:aiacegeo2019@gmail.com Site:cengoindia.blogspot.in        Mob.9717510598
Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddhath Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoi Kumar Organising Secretary: Soumen Bhattachariya
(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)
Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad
Ref. No. 228/AIB/P/19                                                                                 Dt. 11.10.19
To,
Sh. Pranab Kumar Das,
Chairman, CBIC,
North Block, New Delhi.
Sub: DPC for the post of Asstt. Commissioner.
Sir,      
            Kindly refer to the earlier requests of the Association on the above matter.
            2. It is to submit with due regards that the DPC for the transition year 2018-19 as well as the calendar year 2019 and 2020 are still pending being already overdue as the same were to be convened between 01.08.17 to 31.01.18, 01.05.18 to 31.10.18 and 01.05.18 to 31.10.18 respectively as per the DOPT OM No. 22011/14/2013-Estt(D) Dt.08.05.17.
            3. It is also worth to submit that the repeated stays are coming on the DPC/promotion perhaps due to the improper presentation of facts before the courts or inaction/delayed action by the concerned authorities due to which the officers are forced to retire without promotion despite of thousands of posts being vacant.
4. Due to the lack of timely action on the part of the concerned authorities in legal cases, the officers are totally demoralized being unable to get the rarest IInd promotion of the career without any fault on their part.
5. Under the present circumstances, it is urgently required to get the stays vacated at an early date not only in the interest of the retiring officers but also in the interest of the manpower required for the GST work at Group A entry level. If the Hon’ble CAT is of the view of not vacating the stay, immediate measures may kindly be taken by the CBIC to get the stay/s on DPC vacated by filing petition in the Hon’ble High Court or even in Hon’ble Supreme Court, if considered appropriate. Otherwise our officers will keep retiring without promotion despite of thousands of promotional posts being in hand.
            6. Your kind attention is also invited to para 3(i) of the DOPT OM issued vide No. 28036/8/87-ESTT.(D) Dt. 30.03.88. This para allows the ad-hoc promotions even in case of an injunction by a Court/Tribunal or any seniority dispute.
7. In view of the above, it is requested to kindly take serious steps to conduct the DPC by applying the provisions of the DOPT OM issued vide No. 28036/8/87-ESTT.(D) Dt. 30.03.88 during the pendency of legal stays/seniority dispute.
            Thanking you, 
                                                                                                                                               Yours sincerely,
                                                                                                                                                           
(HARPAL SINGH),
Secretary General.

ALL INDIA ASSOCIATION OF CENTRAL EXCISE
GAZETTED EXECUTIVE OFFICERS
President:                                      Address for communication:                                       Secretary General:
T. Dass                              Flat No. 6, SE 11, Shastri Nagar, Ghaziabad                                     Harpal Singh
Mob.9848088928       mail Id:aiacegeo2019@gmail.com Site:cengoindia.blogspot.in        Mob.9717510598
Vice Presidents: B L Meena, K V Sriniwas  (Central) Chinmoy Ghosh, Rajashish Dutta (East) Ashish Vajpayee, Amadul Islam (North) B Pavan K Reddy, M Jegannathan (South) Sanjeev Sahai, U D Meena (West) Joint Secretaries: S P Pandey, T A Manojuman (Central) Apurba Roy, Siddhath Tewari (East) A K Meena, S K Shrimali (West) Anand Narayan, Prabhakar Sharma (North) H Sadanand, M Nagaraju (South); All India Coordinator: B L Meena Office Secretary: B C Gupta Treasuer: Manoi Kumar Organising Secretary: Soumen Bhattachariya
(Recognised by G.O.I., Min. of Fin. vide letter F.No. B. 12017/10/2006-Ad.IV A Dt.21.01.08)
Office address: 206, B wing, CGO Complex II, Kamla Nehru Nagar, Ghaziabad
Ref. No. 229/AIB/T/19                                                                                 Dt. 11.10.19
To,
Sh. Ashok Kumar Pandey,
Member (Admin & Vigilance), CBIC,
North Block, New Delhi.
Sub: Annual General Transfer orders of Asstt./Deputy Commissioners.
Sir,
            Kindly refer to earlier requests of the Association on the above matter.
            2. It is to submit with due regards that the Group B officers have been promoted to the post of Asstt. Commissioner on ad-hoc basis against the temporary posts with the clause of “no further promotion” and these posts have also not been included in the recruitment rules. The officers have not got the benefit of even a single paisa on being promoted against these posts at the fag end because of already working in the same pay scale. Rather many of them are forced to get less emoluments on account of being transferred to the cities with less HRA.
            3. Thus, these officers may kindly not to be transferred to other station/zone (except willing ones), if vacancies exist in their own zone as was also followed in transfer orders till October, 2014.
4. If the change is inevitable, their station may be changed within their own zone (Para 2.1.5 of the policy also says about the change of station only, not the change of zone) and the officers on promotion from Group B having balance service of 5 years or less may kindly not be transferred out of the station/zone (except willing ones) where they are working at the time of promotion. If already transferred, they may kindly be brought back to their parent/requested place as per their representations. The reason behind it is that these officers are prone to various old age diseases having regular treatment at the existing station and their families are also settled at their parent places due to the compelling circumstances.
5. All of them also have to fulfill their family obligations  like  settlement  of the career issues of young wards, settlement  of  marriage  of  their  wards particularly daughters, care of old & ailing parents being under medical supervision/treatment at the parent station etc. On being transferred at this stage, neither they shall be able to fulfill their family obligations nor be in the position to transfer whole family to a new place or bear double establishments, one at the old place and another at the new place due to the financial constraints and many other compelling circumstances.
            6. The period of more than 9 months has been mentioned to be treated as a complete year in para 7.1 of the policy. In consonance of it, the period of one year and 3 months may also kindly be treated as complete year for posting to the region/zone/station of choice.
            7. It is also worth to mention that the transfer orders for the current year have already been substantially delayed. Therefore, the cut-off date is also required to be relaxed. The counting of months is also required to be made in a bit relaxed manner instead of rigid terms. If any officer is having some months more or less than the prescribed years, the condition for him/her may kindly be relaxed particularly considering his/her representation. 
            8. It is also worth to submit that compassionate grounds including DOPT guidelines, medical grounds of self & family members/parents, working spouse, no spouse, ward/s appearing for Board examination or higher education, girl child etc. etc. are also to be considered as per the representations made by the concerned officers. 
9. In view of the above, it is requested to kindly consider the above submissions with due sympathy for the sake of justice and-
            i) Retain the officers in their own zone/station, if the vacancies exist including Directorate offices/NACEN.
            ii) Not to transfer at least the officers having 5 years or less service to out of the existing/requested station/zone and bring back all of such officers to their own/requested station/zone who were transferred in 2017 and 2018. 
iii) Give due consideration to the compassionate grounds as represented by the officers.
iv) Expedite the issuance of the transfer orders of Asstt./Deputy Commissioners as it is already mid-October whereas the transfer orders were very well expected within the month of the April.
            Thanking you,
Yours sincerely,
                                                                                                                                                           
(HARPAL SINGH),
Secretary General.
Copy with the request for necessary action to:
1) The Chairman, CBIC, North Block, New Delhi.
2) The Revenue Secretary, North Block, New Delhi.

Wednesday, 9 October 2019

Jodhpur Convention

Dear friends,
          We came to know that some rumours are being spread by some vested interests that only twelve units were present in Jodhpur Convention and twenty five were in Kolkata. It is really amazing that such persons are still busy in divisive tactics instead of talking of unity. It is very unfortunate that these persons are not honouring the spirit shown by our previous Secretary General, Sh. Ravi Malik, who din't contest this time in the interest of unity. No need to say that this time also he was a winning candidate, if contested. But he categorically declared that he would not contest under the hope of unity in the Association.
          We don't know which twenty five (out of original thirty nine) were present in Kolkata but we know very well that the following units were present/supported the Jodhpur Convention-
1. Ahmedabad
2. Agra
3. Allahabad
4. Bangalore
5. Bhopal  
6. Bhubaneswar
7. Chandigarh
8. Chennai
9. Cochin
10. Damman- Vapi-Surat
11. Delhi
12. Guntur-Nyllore
13. Guwahai-Shillong
14. Hyderabad
15. Indore
16. Jaipur
17. Kandla
18. Kanpur
19. Kolkata
20. Kutch
21. Lucknow
22. Meerut
23. Mumbai
24. Nagpur
25. Patna-Ranchi-Jamshedpur
26. Rajkot
27. Tirupati
28. Vadodara
29. Vizag
Total twenty nine out of original thirty nine. 

       
          Ujjain was also there. So, total thirty.
          In addition to above, three former Presidents and one former Secretary General also attended the Jodhpur Convention. It is also noteworthy that Daman-Vapi and Surat and also Guntur and Nyllore have been merged.
          It is really unfortunate that the divisive interests are still indulged in divisive tactics instead of unity.

Tuesday, 8 October 2019

Five changes that will impact your personal finances from October 1, 2019

From October 1, there are five changes that will have a bearing on your personal finances.
Here is a look at those five changes and how it can impact your financial decisions and finances.
External benchmarking of loans
As directed by the Reserve Bank of India (RBI), all floating rate loans, i.e., personal, housing, auto etc. disbursed by banks from October 1, have to be linked to an external benchmark. The external benchmark can be RBI’s repo rate, 3 or 6 month treasury bill yield or any other market interest rate benchmark published by the Financial Benchmarks India (FBIL).
As per the RBI directive, banks have to reset the interest rates linked to the external benchmark at least once in three months. Therefore, any change in the external benchmark rate will impact your EMI (equated monthly instalment) every three months or less, as specified in the agreement with the bank.
DIN or unique number for income tax notices
Starting from October 1, all income tax notices, letters or any other official tax related correspondence will carry a unique number called ‘Document Identification Number’ or DIN. This number will be computer generated and will be verifiable on the income tax department’s e-filing website.
Any communication on or after October 1 from the income tax department which does not carry the DIN can be treated as invalid. There are provisions for issue of manual notices however these are subject to certain conditions and will require special permission. These manual notices too are to be regularised later.
The tax department has already launched the facility to verify the DIN on its e-filing website.
No discount on credit card for fuel payments made
According to a PTI report, the 0.75 per cent discount being given on credit card payments made to buy fuel at petrol pumps will be withdrawn from October 1. Such discounts were introduced by oil companies more than two and half years ago post demonetisation. However, discounts on payments made via debit cards and other digital modes of payment will continue.
Good news for government pensioners
Starting from October 1, families of government employees who pass away before completing seven years of service, will also be eligible for enhanced pension. The government has amended the Central Civil Services (Pension) rules via a notification dated September 19, 2019.
According to the notification, families of government pensioners who died before completion of service of seven years within 10 years before October 1, 2019 will also be eligible for family pension at enhanced rates with effect from October 1.
Curb on selling of travel insurance via online ticket portals
IRDAI in its circular dated September 27, 2019 has imposed curbs on selling of travel insurance as pre-selected default option at the time of buying of tickets on online portals. The circular has stated that all the group insurance arrangements that are not in the compliance with the norms shall be terminated with effect from October 1, 2019.
The circular puts curbs on mis-selling of travel insurance policies by online portals selling travel tickets.

Wednesday, 2 October 2019

DoPT clarified the issues of amendments made in CCS(leave) rules, 1972 to central Government employees

DoPT clarified the issues of amendments made in CCS(leave) rules, 1972 to central Government employees
No. 11020/01/2017-Estt. (L)
Government of India
Ministry of Personnel PG & Pensions
Department of Personnel & Training
Old JNU Campus,
New Delhi
Date: 30.08.2019
OFFICE MEMORANDUM

Amendment in the CCS (Leave) Rules, 1972 consequent upon the implementation of the recommendations of 7th CPC.

The undersigned is directed to say that the Government has accepted the recommendations of the 7th CPC and implemented the same vide Notification dated 11.12.2018. This Notification has been uploaded in the Department’s website also at the address. However, despite issue of the notification in this regard, some employees have been seeking formal and informal clarifications with regard to the amendments carried through the above Notification. Keeping this in view, following clarifications specifying the amendments carried out in the CCS (Leave) Rules, 1972 vide the above said Notification are issued:
I. The amendments made in the CCS (Leave) Rules, 1972 vide Notification dated 11.12.2018, have come into force w.e.f. 14.12.2018 when the Notification was published in the official gazette.
II. Government servants serving in a Vacation Department have been allowed Earned Leave in place of Half Pay Leave by amending Rule 28 and Rule 29.
III. With the amendment of Rule 43-C relating to Child Care Leave (CCL), following changes have been made:-
(a) CCL may be granted at 100% of the leave salary for the first 365 days and 80% of the leave salary for the next 365 days.
(b) CCL may be extended to single male parents who may include unmarried or widower or divorcee employees.
(c) For single female Government servants, the CCL may be granted for six spells in a calendar year. However, for other eligible Government servants, it will continue to be granted for a maximum of 3 spells in a calendar year.
IV. “Special Disability Leave for injury intentionally inflicted” under Rule 44 has been substituted by a new Leave named “Work Related Illness and Injury Leave (WRIIL)” which may be granted to a Government servant (whether permanent or temporary), who suffers illness or injury that is attributable to or aggravated in the performance of her or his official duties or in consequence of her or his official position. With the introduction of WRIIL, “Special Disability Leave for accidental injury” (under Rule 45) and Hospital Leave (under Rule 46) have been deleted. WRIIL has following provisions:-
(a) Full pay and allowances will be granted to all employees during the entire period of hospitalization on account of WRIIL.
(b) Beyond hospitalization, WRIIL will be governed as follows:
(i) Government servants (other than military officers) will be paid full pay and allowances for the 6 months immediately following hospitalization and Half Pay only for 12 months beyond that period. The Half Pay period may be commuted to full pay with corresponding number of days of HPL debited from the employee’s leave account.
(ii) For officers of the Central Armed Police Forces (CAPF), full pay and allowances will be paid for the 6 months immediately following hospitalization, and full pay only for the next 24 months.
(iii) Personnel below the rank of officers of CAPF will be paid full pay and allowances, with no limit regarding the period of leave.
(iv) In the case of persons to whom the Workmen’s Compensation Act, 1923 applies, the amount of leave salary payable under WRIIL shall be reduced by the amount of compensation payable under the Act.

(v) No EL or HPL will be credited during the period that employee is on WRIIL.
(Rajendra Prasad Tewari)
Under Secretary to the Government of India
Tele. No. 26164316


Gist of GST Notifications- Changes effective from 01st Oct 2019

Gist of Notifications issued in order to implement the recommendations of the GST Council in their meeting held on September 20, 2019
There are several changes proposed in GST rates on specified goods and services during the 37th GST Council meeting held on September 20, 2019.
The Central Government has now given effect to the recommendations of the GST Council vide various notifications dated September 30, 2019 and all such notifications, unless specifically mentioned otherwise, shall be effective from October 01, 2019.
Important highlights of all such notifications has been summarised for your easy digest:
Notification No.Gist of Amendments
Amendment in rate of Goods and Services
Notification No. 14/2019-Central Tax (Rate)The CBIC further amends the GST Rate of Specified Goods
The CBIC has issued Notification No. 14/2019 – Central Tax (Rate) dated September 30, 2019, which further amends the GST Rate of various goods notified under Notification No. 01/2017 CT(R) dated June 28, 2017. The list of few goods wherein amendment has been brought are as under: –
1. Other non-alcoholic beverages [other than tender coconut water] “and caffeinated beverages”
2. Railway or tramway goods vans and wagons, not self-propelled.
3. Woven and non-woven bags and sacks of polyethylene or polypropylene strips or the like, whether or not laminated, of a kind used for packing of goods”;
Notification No. 20/2019- Central Tax (Rate)The CBIC further amends the GST Rate of specified Services
The CBIC vide Notification No. 20/2019- Central Tax (Rate) dated September 30, 2019 has further amended Notification No. 11/2017- CT(R) dated June 28, 2017. The list of few services wherein amendment has been brought are as under:
1. Supply of “hotel accommodation” having a value of supply of a unit of accommodation above one thousand rupees (> Rs. 1,000/-) but less than or equal to seven thousand five hundred rupees (< Rs. 7,500/-) per unit per day or equivalent.
2. Supply of “restaurant service” other than at “specified premises”
Exemption of Goods and Services
Notification No. 15/2019-Central Tax (Rate)CBIC exempts certain goods
The CBIC vide Notification No. 15/2019- (CT Rate) dated September 30, 2019 has amended Notification No. 02/2017- (CT Rate) dated June 28, 2017 to exempt following products which were earlier taxable @5%:
  • Tamarind dried
  • Plates and cups made up of leaves/ flowers/bark.
Notification No. 21/2019-Central Tax (Rate)CBIC exempts and rationalises certain services
The CBIC vide Notification No. 21/2019- (CT Rate) dated September 30, 2019 has amended Notification No. 12/2017- (CT Rate) dated June 28, 2017 (“Services exemption notification”) to rationalise or further exempt certain services as under:
  • Services provided by the Central Government, State Government, Union territory or local authority to a business entity with an aggregate turnover of up to “such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)” is exempt. Earlier the turnover was specified as “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” which has now been rationalised.
  • S. No. 9AA has been inserted in Services exemption notification to exempt “Services provided by and to FIFA and its subsidiaries directly or indirectly related to any of the events under FIFA U-17 Women’s World Cup 2020 to be hosted in India”
  • Amendment has been brought under S. No. 14 of Services exemption notification to clarify that services by way of residential or lodging purposes, having value of supply of a unit of accommodation below or upto one thousand rupees per day is exempt.
  • Condition to S. No. 19A/ 19B of Services exemption notification has been amended to extend the exemption of services by way of transportation of goods by an aircraft/ vessel from customs station of clearance in India to a place outside India till September 2020. Earlier it was exempted only upto September 2019.
  • S. No. 24B has been inserted in Services exemption notification to exempt “services by way of storage or warehousing of cereals, pulses, fruits, nuts and vegetables, spices, copra, sugarcane, jaggery, raw vegetable fibres such as cotton, flax, jute etc., indigo, unmanufactured tobacco, betel leaves, tendu leaves, coffee and tea”
  • S. No. 29B has been inserted in Services exemption notification to exempt “services of life insurance provided or agreed to be provided by the Central Armed Police Forces (under Ministry of Home Affairs) Group Insurance Funds to their members under the Group Insurance Schemes of the concerned Central Armed Police Force”
  • S. No. 35 of Services exemption notification has been amended to exempt services of general insurance business provided under “Bangla Shasya Bima” scheme
  • Services provided by
1. an arbitral tribunal
2. a partnership firm of advocates or an individual as an advocate other than a senior advocate, by way of legal services
3. a senior advocate by way of legal services
to inter-alia a business entity with an aggregate turnover of up to “such amount in the preceding financial year as makes it eligible for exemption from registration under the Central Goods and Services Tax Act, 2017 (12 of 2017)” is exempt. Earlier the turnover was specified as “twenty lakh rupees (ten lakh rupees in case of a special category state) in the preceding financial year” which has now been rationalised.
  • S. No. 82A has been inserted in Services exemption notification to exempt “Services by way of right to admission to the events organised under FIFA U-17 Women’s World Cup 2020”
This Notification is effective from October 01, 2019.
Similar Notifications are issued under UTGST and IGST Law.
In addition, “Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory”, subject to certain conditions, has been exempted by way of additional amendment in IGST notification.
Notification No. 20 /2019- Integrated Tax (Rate)The CBIC vide Notification No. 20/2019- (IT Rate) dated September 30, 2019 amended Notification No. 09/2017- (IT Rate) dated June 28, 2017 so as to exempt “Services provided by an intermediary when location of both supplier and recipient of goods is outside the taxable territory”.
Other Notifications:
Notification No. 16/2019-Central Tax (Rate)The CBIC vide Notification No. 16/2019- (CT Rate) dated September 30, 2019 amended Notification No. 03/2017- (CT Rate) dated June 28, 2017 so as to extend concessional CGST rates of 2.5% to “Petroleum operations or coal bed methane operations undertaken under specified contracts under the Hydrocarbon Exploration Licensing Policy (HELP) or Open Acreage Licensing Policy (OALP)”
Notification No. 17/2019-Central Tax (Rate)The CBIC vide Notification No. 17/2019- (CT Rate) dated September 30, 2019 amended Notification No. 26/2018- (CT Rate) dated December 31, 2018, so as to exempt CGST on supplies of silver and platinum by nominated agencies to registered persons.
Notification No. 18/2019-Central Tax (Rate)The CBIC vide Notification No. 18/2019- (CT Rate) dated September 30, 2019 amended Notification No. 02/2019- (CT Rate) dated March 07, 2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
Notification No. 19/2019-Central Tax (Rate)The CBIC vide Notification No. 19/2019- (CT Rate) dated September 30, 2019 has exempted supply of goods for specified projects under Food and Agricultural Organisation of the United Nations.
Notification No. 23/2019-Central Tax (Rate)The CBIC vide Notification No. 23/2019- (CT Rate) dated September 30, 2019 has put a retrospective sunset clause on applicability of Notification No. 04/2018- (CT Rate) dated January 25, 2018 w.r.t. development rights supplied on or after April 01, 2019. The later Notification provided special procedure to be followed while determining time of supply in case of construction services against transfer of development rights.
Notification No.43/2019-Central TaxThe CBIC vide Notification No. 43/2019- (CT) dated September 30, 2019 amended Notification No. 14/2019- (CT) dated March 07, 2019 so as to exclude manufacturers of aerated waters from the purview of composition scheme.
Notification No. 22/2019- Central Tax (Rate)CBIC notifies certain services under Reverse Charge Method u/s 9(3) of the CGST Act
Following are the list of few services which has been made leviable under Reverse charge Mechanism subject to certain conditions:
1. Supply of services by an author by way of transfer or permitting the use or enjoyment of a copyright covered under clause (a) of subsection (1) of section 13 of the Copyright Act, 1957 relating to original literary works to a publisher.
2. Services provided by way of renting of a motor vehicle provided to a body corporate.
3. Services of lending of securities under Securities Lending Scheme, 1997 (“Scheme”) of Securities and Exchange Board of India (“SEBI”), as amended.
Notification No. 24/2019- Central Tax (Rate)The CBIC vide Notification No. 24/2019- (CT Rate) dated September 30, 2019 has amended Notification No. 07/2019 – (CT Rate) dated the March 29, 2019 by amending the entry related to cement on which GST is leviable under Reverse Charge Mechanism.
Notification No. 25/2019-Central Tax (Rate)Grant of liquor license by State Govt to be treated as “no supply” in GST
The CBIC vide Notification No. 25/2019-Central Tax (Rate) dated September 30, 2019, has notified “service by way of grant of alcoholic liquor licence, against consideration in the form of a licence fee or application fee or by whatever name it is called” undertaken by the State Governments in which they are engaged as public authorities,  as neither a supply of goods nor a supply of service.
Notification No. 04/2019- Integrated TaxThe CBIC vide Notification No. 04/2019- (IT) dated September 30, 2019 has notified the place of supply of R&D services related to pharmaceutical sector provided by Indian pharma companies to foreign service recipients, as the place of effective use and enjoyment of a service i.e. location of the service recipient.
Notification No. 2/2019-Compensation Cess (Rate)The CBIC vide Notification No. 02/2019- (Compensation Cess rate) dated September 30, 2019 has amended Notification No. 01/2017-(Compensation Cess rate) dated June 28, 2017 to inter-alia levy Compensation Cess @ 12% on Caffeinated Beverages.
Notification No. 03/2019-Compensation Cess (Rate)The CBIC vide Notification No. 03/2019- (Compensation Cess rate) dated September 30, 2019 has disallowed the refund of compensation cess in case of inverted duty structure for tobacco and manufactured tobacco substitutes.
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