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June 29 To July 5, 2019 u Taxmann’s Corporate Professionals Today u Vol. 45 u 18Extension of the tenure of National Anti-
Profiteering Authority by 2 years- In order to ensure that the end consumers
enjoys the benefit of reduced tax rates on
goods and services under GST the Anti-Prof-
iteering Authority was constituted. The GST
Council has extended the tenure of National
Anti-Profiteering Authority by another 2 years.
Establishing GST Appellate tribunal in
various States.- The Council has also taken decision re-
garding the location of the State and the
Area Benches for the Goods and Services Tax
Appellate Tribunal (GSTAT) for various States
and the Union Territories with legislature. It
has been decided to have a common State
Bench for the States of Sikkim, Nagaland,
Manipur and Arunachal Pradesh.
Introduction of e-invoicing System to be
implemented from January 2020.- In order to curb the practice of issuing
the fake invoice by a person and allowing
the other person to take the credit of input
tax on the basis of such invoice, the Govt.
has decided to introduce e-invoicing system
in a phase-wise manner for B2B transactions.
This System shall also help tax authorities
in combating the menace of tax evasion The
Phase 1 is proposed to be voluntary and it
shall be rolled out from January 2020.- Decisions related to changes in rates
of Goods and Services
(a) Electric Vehicles - On issues relating to
GST concessions on electric vehicle,
charger, and hiring of an electric vehi-
cle, the Council recommended that the
issue shall be examined in detail by the
Fitment Committee and shall be brought
before the Council in the next meeting.
(b) Solar Power Generating Systems and Wind
Turbines - In terms of the order of the
Delhi High Court, the GST Council
directed that the issue relating to the
valuation of goods and services in a
solar power generating system and wind
turbine be placed before next Fitment
Committee. The recommendations of
the Fitment Committee would be placed
before the next GST Council meeting.
(c) Lottery - Group of Ministers submitted
a report to the Council on the matter
of taxability of lotteries. After deliber-
ations on various issues on the rate of
lottery, the Council recommended that
certain issues relating to taxation (rates
and destination principle) would require
the legal opinion of Learned Attorney
General.
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10 MAJOR DECISIONS TAKEN IN 35TH GST COUNCIL MEETING