September, 2022 – Issue No. I


Guidelines for launching of prosecution issued.

Notification No.17/2022-CT dtd.1.8.22 issued for mandatory issue of e-invoice wef 1.10.22 for the aggregate turnover exceeds 10 crores since 2017-18.

Circular issued (No.F. No. CBIC-190354/172/2022-TRU Dtd.3.8.22) for clarification of GST rates & classification (goods) on,
(i) Electric vehicles;
(ii) Stones otherwise covered in S. No. 123 of Schedule-I (such as Napa stones), which are not mirror polished, are eligible for concessional rate under said entry;
(iii) Mangoes under CTH 0804 including mango pulp;
(iv) Treated sewage water attracts Nil rate of GST;
(v) Nicotine Polacrilex Gum attracts a GST rate of 18%;
(vi) Fly ash bricks and aggregate – condition of 90% fly ash content applied only to fly ash aggregate, and not fly ash bricks;
(vii) Applicability of GST on by-products of milling of Dal/ Pulses such as Chilka, Khanda and Churi.


Levy of ADD on imports of Jute Products from Nepal and Bangladesh extended upto 31.12.2022.

Reduced BCD and AIDC on crude and refined soya, sunflower and palm oils to be continued till 31.03.2023.

The Indian Tax Advisors