GST Update Vol 58 4th August 2018
A. CHANGES IN THE GST REGIME Extension of due date to file FORM GSTR-6
GSTR-6 is a monthly return that has to be filed by an input service distributor under section 39(4)
of the CGST Act read with rule 65 of the CGST rules, 2017. The CBIC vide Notification number
30/2018 – central tax dated 30th July, 2018 has extended the time limit for furnishing the return
by an input service distributor for the months of July 2017 to August 2018 till 30th of September
2018. Previously, the time limit for furnishing the return by an input service distributor for the
months of July 2017 to June 2018 was 31st of July 2018.
GST on ambulance services provided to government by private sector providers (PSPs)
under the national health mission
The government vide Circular no. 51/25/2018-GST dated 31st July, 2018 has clarified that services
provided by PSPs to the state governments by way of transportation of patients on behalf of the
state government against consideration in the form of fee or otherwise charged from the state
government would be exempt if (1) it is a pure service and not a composite supply involving supply
of any goods; (2) it is a composite supply of goods and services in which the value of supply of
goods constitutes not more than 25% of the value of the said composite supply.
GST on supplies made to SEZ units: West Bengal AAR ruling
The applicant is a trader of diesel engines and its spare parts. It also provides service of diesel
engine either on AMC basis or on an as and when required basis. The applicant sought
an advance ruling to determine (1) whether or not the supply of goods and on-site
services to customers in SEZ area, to any SEZ unit or SEZ developer is ‘zero rated
supply’ under section 16 of the IGST Act, 2017; and (2) whether GST is chargeable for the supply of
goods or services to SEZ unit or SEZ developer. The AAR ruled that since the applicant supplies to
units and developers of SEZs only, the provisions of section 16 of IGST Act will be applicable in
this case and the tax liability will be at zero rate under sub section 1(b) of the IGST Act. The
ruling states that the applicant may supply without paying tax subject to the provisions
under section 16 (3) (a) of the IGST Act, or he may supply on payment of tax and claim
refund subsequently under section 16 (3) (b) of the IGST Act. Therefore, the applicant shall be
liable to pay tax when supplying to units and developers of SEZ subject to the provisions of
section 16 of the IGST Act, 2017.
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