November, 2021 – Issue No. IV

The following changes are effective from 01.01.2022:

Rate change – 12% GST on certain Textile and textile products and Garments falling under chapter 50, 51, 52, 53, 54, 55, 56, 58, 60, 63, 64.

Rate Change – job work services by way of dyeing or printing of the said textile and textile products – 12%.

Exemption removed – Supply to Governmental Authority or a Government Entity – no exemption for supply of pure services/Composite supply of goods and services in which the value of supply of goods is not more than 25 percent.

Rate Change – Works contracts services supplied to Governmental Authority or Government Entity – to be treated at par with private parties – 18% GST.

E Commerce Operators are being made liable to pay tax on following services provided through them (i) transport of passengers, by any type of motor vehicles through it (ii) restaurant services provided through it with some exceptions.

Clarifications:
Supply to a recipient located outside India, place of supply is in India and the payment is received by the supplier, in convertible foreign exchange or in Indian Rupees wherever permitted by the RBI, such invoice may be issued without having a Dynamic QR Code.

Clarification issued on certain refund related issues.