Ministry of Finance issues clarification on applicable GST rates on alcohol-based hand sanitisers

The Ministry of Finance on July 15, 2020 has issued a press release to provide clarification on GST rates applicable on alcohol-based hand sanitisers. The Ministry has further clarified that the GST rates applicable on alcohol-based hand sanitisers is 18 percent which has been decided by the Central and State Government.

Further, the Ministry stated that the rates of GST cannot be reduced since it will affect the domestic manufacturers and the import of the sanitisers, thus leading to inverted duty structure. Thus, the sanitisers will become cheaper affecting the policy on Atmanirbhar Bharat. Plus, consumers would not be able to take benefits from lower GST rates.  

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CBIC modifies Tariff Value for Edible Oil, Brass Scrap, Poppy Seeds, Areca Nut and Silver as on July 15, 2020

The Central Board of Indirect Taxes and Customs (CBIC) on July 15, 2020, has amended the tariff Notification in respect of fixation of tariff value of the following goods:

Crude Palm Oil

RBD Palm Oil

Others – Palm Oil

Crude Palmolein

RBD Palmolein

Others – Palmolein

Crude Soya bean Oil

Brass Scrap (all grades)

Poppy seeds

Gold, in any form, in respect of which the benefit of entries at serial number 356 of the Notification No. 50/2017-Customs dated June 30, 2017 is availed.

Silver, in any form, in respect of which the benefit of entries at serial number 357 of the Notification No. 50/2017-Customs dated June 30, 2017 is availed.

Areca nuts

The Table 1, 2 and 3 provided in the Notification will be substituted for the existing tables in its parent Notification. These tables contain the details about Chapter headings, descriptions of goods and tariff value.

[Notification No. 57/2020-CUSTOMS (N.T.)] 

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CBIC amends all industry rates of duty drawback effective from July 15, 2020

The Central Board of Indirect Taxes and Customs (CBIC) on July 15, 2020 amends all the industry rates of Duty Drawback. The amendments have been made in the notification issued by the Ministry on July 13, 2020 vide notification no. 56/2020- Customs (N.T.)

Following amendments have been made in the notification: 

• AIR’s have been enhanced for certain footwear items made from leather and Gold jewellery. 

• AIRs of Duty Drawback have been rationalised for silver jewellery or articles covered under Chapter 71. 

• Vinyl Sulphone Ester is currently classified for duty drawback purpose under Tariff Item (TI) 292205. Considering its proper classification under Customs Tariff Heading 2930, a separate entry for Vinyl Sulphone Ester is being inserted under TI 293001. The duty drawback rate and cap amount for the item remain unchanged. The existing entry for Vinyl Sulphone Ester (TI 292205) has been deleted.

• Description of TIs 870301, 870303, 870305 and 870307 pertaining to motor cars of various engine capacities with Manual Transmission (MT) has been changed. The amended description now includes motor cars with Automated Manual Transmission (AMT) in the respective tariff items. The change in description will allow motor cars with AMT to claim the same AIRs of duty drawback as given to motor cars with MT. 

This Order shall come into effect from July 15, 2020.

[Circular No. 33/2020]

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CBIC facilitates suggestions for review of existing customs duty online

The Central Board of Indirect Taxes and Customs (CBIC) on July 21, 2020 has issued a notification for crowd sourcing of suggestions for review of existing customs duty exemption notifications or customs laws and procedures. The government has taken a step forward to institute a facility at Mygov Innovate portal for all the stakeholders and public at large to provide their suggestions online. The last date to submit the suggestions is August 21, 2020.

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EPFO implements the PMGKY package for Employee and Employer contribution for three months

The Employees’ Provident Fund Organisation (EPFO) on April 10, 2020, implement the Pradhan Mantri Garib Kalyan Yojana (PMGKY) for credit of employer’s and employee’s contributions (24% of wages) for three months.

As per the PMGKY package, EPFO will pay 24% of the monthly wages into EPF account for next three months of Wage earners below Rupees 15, 000/- per month, who are employed in establishments having up to one hundred employees, wit 90% or more of such employees earning monthly wages less than Rs, 15,000/-.

On the basis of data furnished by establishments in the Electronic Challan cum Returns (ECR), a list of probable eligible establishments has been drawn. However, eligibility of these or any establishment is liable is liable to be validated once the employer disburses the wages to the employees and uploads ONLY valid ECR for each of the wage months _ March 2020 April 2020 and May 2020 with the required certification and undertaking as per the Scheme guidelines.

[Circular No. C-I/Misc./2019–20/Vol.II/Part]

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EPFO extends the due date of filing of Electronic Challan Cum Return for the wage month of March 2020

The Employees’ Provident Fund Organisation (EPFO) on April 15, 2020, has extended the due date of payment of contributions, administrative charges and inspection charges. Due to the sudden outbreak of COVID-19 pandemic, the authority has decided to allow grace period of 30 days that is from April 14, 2020 to May 15, 2020, for filing of Electronic Challan Cum Return (ECR) to the employers of those establishments which have disbursed the wages for March, 2020 to their employees.

The employers need to file ECR for the wage month of March 2020 on or before May 15, 2020 by declaring actual date of disbursement of wages for March 2020 in the column of ‘Salary disbursal date’ in the ECR and remit the contributions and inspection charges on or before May 15, 2020.

[Circular No. C-I/Misc./2019–20/Vol.ll./Part./9]

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ESIC adopts the circular regarding extension of validity of CGHS in view of the Corona Virus

The Employees’ State Insurance Corporation (ESIC) on June 04, 2020, adopts the circular regarding extension of validity of Central Government Health Scheme Cards (CGHS) in view of the Covid-19 infection that is issued by the Ministry of Health and Family Welfare (MoHFW).

According to the Circular: 

  • In case of pensioner beneficiaries whose CGHS cards are valid up to March 31, 2020, the validity date may be extended up to July 31, 2020 in the database on the basis of request received form beneficiaries
  • If a request is received by email from serving employees who superannuated on March 31, 2020, are thereafter not in receipt of Pension Payment Order (PPO), the CGHS card may be converted as pensioner CGHS card. 
  • If a Government Servant superannuating on March 31, 2020 and was not a member of CGHS during service then he will have to submit a proof of the superannuation.

These relaxations are only to help beneficiaries in Covid -19 and will not be a precedent.

[Order No. Z15025/17/2020/DIR/CGHS] 

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UGC revises curriculum based on Learning Outcomes based Curriculum Framework

The University Grants Commission (UGC) on June 24, 2020 has requested all Universities to adopt Learning Outcomes based Curriculum Framework (LOCF) in all higher education institutions by updating curriculum from academic year 2019-20 and adopting learner centric teaching learning processes by suitable improvement in the pedagogy. The UGC has formed a specific Expert Committees to facilitate the task.

The Committee thus has developed reports LOCF report for different subjects. For implementation of outcome oriented curriculum to achieve expected outcomes, final LOCF reports of 25 subjects are available on the website of UGC (www.ugc.ac.in). Along with it, one more subject, Computer Science is also added.  All universities are hereby requested to send action report in this regard to locfugc@gmail.com  and neethuthulasi.ugc@gov.in.

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UGC extends the last date for submission of online application for NSQF

The University Grants Commission (UGC) on July 08, 2020 issues the Standard Operating Procedure (SOP) for conduct of examinations.

The University Grants Commission (UGC) on June 30, 2020 invites applications from institutions for running skill-based programmes under National Skills Qualifications Framework (NSQF) for the academic year 2020-21. The applications shall be submitted through online portal. The last date for submission of the applications has now been extended from June 30, 2020 to July 20, 2020.

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UGC issues Standard Operating Procedure for conduct of examinations

The University Grants Commission (UGC) on July 08, 2020 issues the Standard Operating Procedure (SOP) for conduct of examinations.

The following SOP has been issued:-

The instructions, guidelines and orders issued by Central and State Governments to be followed concerning the opening of educational institutions and safety and health.

The identity cards issued to the students should be treated as pass for movement of students.

Examination centre floors, washrooms, classrooms, restrooms should be sprayed with disinfectant.

Senior staffs should monitor the entry and exit and should be proper markings with at least two meter distance where students shall stand in a queue.

Students having symptoms of fever, cough and cold should be either made to sit separately.

Cleanliness and hygienic conditions as per safety and health advisories of the concerned government departments are to be maintained at all places.

Proper signages, symbols, posters etc. should be displayed at appropriate place to maintain social distancing.

[UGC Letter No. D.O.No.F.1-1/2020 (Secy)]

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