Page 43 - GSTL_2nd April 2020_Vol 35_Part 1

2020 ] GST PITARA J9
Notification Nos. 2/2020-C.T. (Rate), 2/2020-U.T.T. (Rate), and 2/2020-I.T. (Rate), all
dated 26-3-2020. (See pages S19, S23 & S21)
Central Tax/Union Territory Tax increased from 2.5% to 6% and Inte-
grated Tax from 5% to 12% on Handmade safety matches and uniform rate of
Central Tax/Union Territory Tax levied @ 6% and Integrated Tax @ 12% on all
types of Safety matches - Central Tax/Union Territory Tax increased from 6%
to 9% and Integrated Tax from 12% to 18% on Telephones for cellular net-
works or for other wireless networks and Parts for manufacture of Telephones
for cellular networks or for other wireless networks and uniform rate of Cen-
tral Tax/Union Territory Tax levied @ 9% and Integrated Tax @ 18% on all
goods falling under Heading 8517. — The Central Government has amended
Notifications No. 1/2017-C.T. (Rate), No. 1/2017-U.T.T. (Rate) and No. 1/2017-
I.T. (Rate), all dated 28-6-2017 to :
(i) Increase Central Tax/Union Territory Tax from 2.5% to 6% and In-
tegrated Tax from 5% to 12% on Handmade safety matches and levy
uniform rate of Central Tax/Union Territory Tax @ 6% and Inte-
grated Tax @ 12% on all types of Safety matches falling under Item
No. 3605 00 10.
(ii) Increase Central Tax/Union Territory Tax from 6% to 9% and Inte-
grated Tax from 12% to 18% on Telephones for cellular networks or
for other wireless networks falling under Heading 8517; and Parts
for manufacture of Telephones for cellular networks or for other
wireless networks falling under Chapter 85 and levy uniform rate of
Central Tax/Union Territory Tax @ 9% and Integrated Tax @ 18%
on all goods falling under Heading 8517 - Telephone sets, including
telephones for cellular networks or for other wireless networks; oth-
er apparatus for the transmission or reception of voice, images or
other data, including apparatus for communication in a wired or
wireless network (such as a local or wide area network), other than
transmission or reception apparatus of Heading 8443, 8525, 8527 or
8528. — Notification Nos. 3/2020-C.T. (Rate), 3/2020-U.T.T. (Rate) and
3/2020-I.T. (Rate); all dated 25-3-2020. (See pages S20, S24 & S22)

GST Departmental Clarifications

Apportionment of Input Tax Credit (ITC) in cases of business reorgan-
ization under Section 18(3) of CGST Act read with Rule 41(1) of CGST Rules -
Clarifications. — In order to ensure uniformity in the implementation of the
provisions of the law, the C.B.I. & C. has issued clarification in respect of appor-
tionment and transfer of ITC in the event of merger, demerger, amalgamation or
change in the constitution/ownership of business. — C.B.I. & C. Circular No.
133/03/2020-GST, dated 23-3-2020. (See page C3)
Companies under Insolvency and Bankruptcy Code, 2016 - Clarifica-
tion in respect of issues under GST law. — In order to ensure uniformity in the
implementation of the provisions of the law across the field formations, the C.B.I.
& C. has issued clarifications on issues being faced by entities covered under In-
solvency and Bankruptcy Code, 2016. — C.B.I. & C. Circular No. 134/04/2020-GST,
dated 23-3-2020. (See page C8)
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GST LAW TIMES  2nd April 2020  107