Q. 385 Please provide details of recent notification issued on 23/11/2022 in the GST ?

Ans. The Central Board of Indirect Taxes and Customs (CBIC) has issued Notification No. 23/2022-Central Tax dated 23.11.2022, to empower the Competition Commission of India (CCI) established under sub-section (1) of section 7 of the Competition Act, 2002(12 of 2003), to examine whether input tax credits availed by any registered person or the reduction in the tax rate have actually resulted in a commensurate reduction in the price of the goods or services or both supplied by him w.e.f. 01 st December, 2022. 

Q. 384 Kindly share the tax rate and cess on Cigarettes and cigars ?

Ans. The GST on cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco substitutes is chargeable at the rate of 14% CGST and 14% SGST or 28% IGST.

Q. 383 What will be the value that should be entered in E way bill when goods are returned from Job worker. Is it includes Job work charges or not ?

Ans. In the above case, when the job work is completed, the job worker is required to return the said goods to the principal via delivery challan and the job worker is required to raise his own invoice for the job work charges separately.