October, 2021 – Issue No. II

Clarifications regarding applicable GST rates & exemptions on certain services issued.
Clarification regarding GST rates & classification (goods) issued.
All validly filed returns up to Assessment Year 2017-18 with refund claims, which could not be processed under sub-section (1) of the Section 143 of the Act and which had become time-barred, can now be processed by 30.11.2021.
Levy of ADD on import of “Jute products” from Bangladesh and Nepal – extended till 31.05.2022.
Levy of ADD on import of “ceramic tableware and glassware” from China extended to said goods imported from Malaysia also.

The export of Syringes with or without Needles falling under HS code specified above or falling under any other HS code has been put under ‘Restricted’ category with immediate effect. Procedure and Criteria for submission and approval of applications for export of Syringes issued.

Prohibition on export of Red Sanders wood in log form has been relaxed for export of 810.1894 MT of Red Sanders wood in log form by Forest, Environment & Climate Change Department, Government of Odisha.

The existing system of manual/paper-based submission and processing of non-preferential CoO applications is being extended upto 31.10.2021.

The Indian Tax Advisors