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2019 (3) TMI 705 – AUTHORITY FOR ADVANCE RULING – WEST BENGAL – TMI – Classification of goods – ascertaining applicability of the Rate Notification – Parts of ink / ball point pen – Whether tips and ball, both being pen parts under HSN Chapter Head 9608, used in manufacturing process of ball point pens, are taxable at the rate of 12%; b) If the tips and balls used in the manufacturing of ball point pens are not taxable at the rate of 12% under HSN 9608, then at what rate shall they be taxable and under which HSN?
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Held that:- Since, “tips and balls of pens” are definitively not considered as part of “Pen holders, pencil holders and similar holders” they are to be classified under 9608 99 90: Others, under HSN 9608 and are to be taxed accordingly.
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In the Rate Notification ball point pens, classified under HSN 9608, are included under Sl No. 232 of Schedule II under the description: “pens other than fountain pens, stylograph pens”. The same Notification also mentions “fountai

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ithin a period of thirty days from the date of communication of this Ruling, or within such further time as mentioned in the proviso to Section 100 (2) of the GST Act. Every such Appeal shall be filed in accordance with Section 100 (3) of the GST Act and the Rules prescribed there under, and the Regulations prescribed by the West Bengal Authority for Advance Ruling Regulations, 2018. 1. Admissibility of the Application 1.1. The Applicant is stated to be in the business of manufacturing and supplying of ball point pens, for which pen tips and balls to be used inside the tips are required in order to make the same tips working, and also trades and supplies ball point pen tips and refills to various dealers. The Applicant seeks a Ruling on a) Whether tips and ball, both being pen parts under HSN Chapter Head 9608, used in manufacturing process of ball point pens, are taxable at the rate of 12%; b) If the tips and balls used in the manufacturing of ball point pens are not taxable at the ra

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ule to the Customs Tariff Act, 1975 (hereinafter called the Tariff Act). For the purpose of interpreting the Rate Notification, so far as may be, the Rules of Interpretation, Section and Chapter Notes and the General Explanatory Notes to the Tariff Act may be applied. 1.3 The questions raised by the Applicant involve classification for the purpose of ascertaining applicability of the Rate Notification. The questions are, therefore, admissible for advance ruling under section 97 (a) & (b) of the GST Act. 1.4. The Applicant states that the questions raised in the Application have neither been decided by nor is pending before any authority under any provision of the GST Act. 1.5. The officer concerned has raised no objection to the admission of the Application. 1.6. The Application is, therefore, admitted. 2. Submissions of the Applicant 2.1. In the Application dated 17.01.2019 the Applicant has sought a ruling on ball point pen balls and Tips , but during Hearing and in both, the ora

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4. Observation & Findings of the Authority 4.1. A Nib is the part of a quill, dip pen, fountain pen, or stylus which comes into contact with the writing surface in order to deposit ink. The anatomy of a pen nib is very different from the anatomy of a pen tip. An essential feature of a pen nib is a slit from the extreme point to the centre to enable smooth flow of ink. This is why users are often cautioned not to lend or borrow fountain pens as the nib "wears in" at an angle unique to each individual person. A different user is likely to find that a worn-in nib does not write satisfactorily in their hand and, furthermore, creates a second wear surface, ruining the nib for the original user. 4.2. A ballpoint pen, on the other hand, is a pen that dispenses ink (usually in paste form) over a metal ball at its point, i.e. over a "ball point". The ink is placed in a thin tube whose end was blocked by a tiny ball, held so that it cannot slip into the tube or fall out

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of a Tip . The two terms cannot be used synonymously and/or as substitutes of each other. 4.6. Based on the terminology stated in the Application, as well as on examination of the samples provided by the Applicant, the Authority satisfies itself that the product on which Ruling has been sought is pen balls and tips and takes up the matter of classification and applicability of the Rate Notification, as amended, as applicable. 4.7. The Rules For Interpretation of the Tariff Act clearly states in General Explanatory Notes 1 that Where in column (2) of this Schedule, the description of an article or group of articles under a heading is preceded by – , the said article or group of articles shall be taken to be a sub-classification of the article or group of articles covered by the said heading. Where, however, the description of an article or group of articles is preceded by – , the said article or group of articles shall be taken to be a sub-classification of the immediately preceding des

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g caps and clips) of the foregoing articles, other than those of heading 9609 . 4.10. Chapter Heading 9609 includes Pencils (other than pencils of heading 9608), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors chalks and are clearly out of the purview of the present discussion. 4.11. The – of Chapter 9608 states 9608 10 – Ball point pens 9608 20 – Felt tipped and other porous-tipped pens and markers 9608 30 – Fountain pens, stylograph pens and other pens: 9608 40 – Propelling or sliding pencils 9608 50 – Sets of articles from two or more of the foregoing sub-headings 9608 60 – Refills for ball point pens, comprising the ball point and ink-reservoir – Other 4.12. Since the Applicant seeks ruling on classification of tips and ball of pens , essentially parts of refills, it is clear that the same cannot be classified either as Ball point pens (960810) or Felt tipped and other porous-tipped pens and markers (960820) or Fountain pens, stylograph pens

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. 232 of Schedule II under the description: pens other than fountain pens, stylograph pens . The same Notification also mentions fountain pens, stylograph pens under Sl No. 447 of Schedule III. However, parts of pen, including tips and balls of pens , classifiable under HSN 9608 as discussed above, are not exempted or specifically included under entries of any other schedules. They are, therefore, to be included under Sl No. 453 of Schedule III and taxable @ 9% CGST and 9% SGST. In view of the foregoing, we rule as under. RULING Tips and Balls of Ball Point Pens are to be classified under GST Tariff Heading 9608 99 90 and included under Sl No. 453 of Schedule III of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017 (corresponding State Notification No. 1125-FT dated 28/06/2017). This Ruling is valid subject to the provisions under Section 103(2) until and unless declared void under Section 104(1) of the GST Act. – Case laws – Decisions – Judgements – Orders – Tax Managemen

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GST – States – 05/2019 – Dated:- 13-3-2019 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE AND TAXES POLICY (GST) Branch VYAPAR BHAVAN: I.P. ESTATE: NEW DELHI-02 F.No. 3(250)/Policy-GST/2019/1189-95 Dated: 13/3/2019 Circular No. 05/2019-GST (Ref: Central Circular No. 90/9/2019-GST) Subject: Compliance of rule 46(n) of the DGST Rules, 2017 while issuing invoices in case of inter-State supply-Reg. A registered person supplying taxable goods or services or both is required to issue a tax invoice as per the provisions contained in section 31 of the Delhi Goods and Service Tax Act, 2017 (DGST Rules for short) specified the particulars which are required to be mentioned in tax invoice. 2. It has been brought to the notice

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ure that the tax paid by a registered person accrues to the State in which the consumption of goods or services or both takes place. In case of inter-State supply of goods or services or both, this is ensured by capturing the details of the place of supply along with the name of the State in the tax invoice. 4. It is therefore, instructed that all registered persons making supply of goods or services or both in the course of inter-State trade or commerce shall specify the place of supply along with the name of the State in the tax invoice. The provisions of sections 10 and 12 of the Integrated Goods or Service Tax Act, 2017 may be referred to in order to determine the place of supply in case of supply of goods and services respectively. Con

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GST – States – 04/2019 – Dated:- 13-3-2019 – GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI DEPARTMENT OF TRADE A ND TAXES POLICY (GST) Branch VYAPAR BHAVAN: I.P. ESTATE: NEW DELHI-02 F.No. 3(250)/Policy GST/2019/1182-88 Dated: 13/03/2019 Circular No. 04/2019-GST (Ref: Central Circular No. 89/08/2019-GST) Subject: Mentioning details of inter-State supplies made to unregistered person in Table 3.2 of FORM GSTR-B and Table 7B of FORM GSTR-1-Reg. A registered supplier is required to mention the details of inter-State supplies made to unregistered persons, composition taxable person and UIN holders in Table 3.2 of FORM GSTR-3B. Further, the details of all inter-State supplies made to unregistered persons where the invoice value is up to &#8

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gistered person in the State where such supply takes place is based on the information reported in Table 3.2 of FORM GSTR-3B by the registered person. As such, non-mentioning of the said information results in- (i) non-apportionment of the due amount of IGST to the State where such supply takes place; and (ii) a mis-match in the quantum of goods or services or both actually supplied in a State and the amount of integrated tax appointed between the Centre and that State, and consequent non-compliance of sub-section (2) of section 17 of the Integrated Goods and Service Tax Act, 2017. 4. Accordingly, it is instructed that the registered persons making inter-State supplies to unregistered persons shall report the details of such supplies along

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GST – 01/2019 – S.O. 1359(E) – Dated:- 13-3-2019 – MINISTRY OF FINANCE (Department of Revenue) NOTIFICATION NO. 1/2019 New Delhi, the 13th March , 2019 S.O. 1359(E).-In exercise of the powers conferred by the section 109 of the Central Goods and Services Tax Act, 2017, the Central Government, on the recommendation of the Council, hereby notifies the creation of the National Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) at New Delhi, with effect from the date of publication of t

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Goods and Services Tax – GST – By: – Sanjeev Singhal – Dated:- 12-3-2019 – Cancellation of Registration is more important than registration of GST. Reason is simple that all are doing registrations of GST and process is simple but on the other way Cancellation is more complicated because only few have come across this situation and not aware of the steps and form to be filed for cancellation. ** ₹ 20 Lacs or ₹ 40 Lacs . *** in case of Voluntary Registration made under GST, can be made only after one year of the date of registration. From the above chart it is clear that cancellation can be initiated by Tax Payer → Tax Officer → Legal heir in case of Death of Taxpayer. Reason for cancellation: The registration can be cancelled for the following reasons: A person registered under any of the existing laws, but who is not liable to be registered under the GST Act; The business has been discontinued, transferred fully for any reason including death of the proprietor,

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istration under the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act, as the case may be, shall be deemed to be a cancellation of registration under Central Goods and Services Tax Act. ii. In the event, the Superintendent of Central Tax has reasons to believe that the registration of a person is liable to be cancelled, a notice to such person in FORM GST REG-17, requiring him to show cause, within a period of seven working days from the date of the service of such notice, as to why his registration shall not be cancelled; will be issued. iii. The reply to the show cause notice issued has to be furnished by the registered person in FORM REG-18 within a period of seven working days. iv. In case the reply to the show cause notice is found to be satisfactory, the Superintendent of Central Tax will drop the proceedings and pass an order in FORM GST REG -20. v. However, when the person who has submitted an application for cancellation of his registration is

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amount equal to the input tax credit taken on the said capital goods or plant and machinery, reduced by such percentage points as may be prescribed or the tax on the transaction value of such capital goods or plant and machinery under section 15, whichever is higher. viii. The cancellation of registration shall not affect the liability of the person to pay tax and other dues for any period prior to the date of cancellation whether or not such tax and other dues are determined before or after the date of cancellation. Final Returns: When the registration of a registered person other than an Input Service Distributor or a non-resident taxable person or a person paying tax under the composition scheme or TDS/TCS; has been cancelled, the person has to file a final return within three months of the date of cancellation or date of order of cancellation, whichever is later, electronically in FORM GSTR-10 through the common portal either directly or through a Facilitation Centre notified by t

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e application if the Proper Officer ( Assistant or Deputy Commissioners of Central Tax) is satisfied, for reasons to be recorded in writing, that there are sufficient grounds for revocation of cancellation of registration, then he shall revoke the cancellation of registration by an order in FORM GST REG-22 within a period of thirty days from the date of the receipt of the application and communicate the same to the applicant. iv. However, if on examination of the application for revocation, if the Proper Officer (Assistant or Deputy Commissioners of Central Tax) is not satisfied then he will issue a notice in FORM GST REG-23 requiring the applicant to show cause as to why the application submitted for revocation should not be rejected and the applicant has to furnish the reply within a period of seven working days from the date of the service of the notice in FORM GST REG-24. v. Upon receipt of the information or clarification in FORM GST REG-24, the Proper Officer (Assistant or Deputy

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GST – States – Applicability of GST on Asian Development Bank (ADB) and International Finance Corporation (IFC). – TMI Updates – Highlights

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GST – States – Applicability of GST on various programmes conducted by the Indian Institutes of Managements (IIMs) – TMI Updates – Highlights

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GST – States – Goods and Services Tax, 2017 – Claims of GST Refunds –Disbursement of sanctioned amounts- Request of the CCST for issuing certain instructions to the Treasury . – TMI Updates – Highlights

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GST – States – GST on Services of Business Facilitator (BF) or a Business Correspondent(BC) to Banking Company. – TMI Updates – Highlights

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GST – States – Clarification on GST rate applicable on supply of food and beverage services by educational institution. – TMI Updates – Highlights

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GST – Detention – seizure – penalty – applicability of 129 – action can be taken not only against the goods, but also against the transporter. The non-obstante clause in Section 129 indicate that neit

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GST – Classification of supply – Accounting, Sales Invoicing, Purchase Invoicing, Cash receipt posting, Bank Payment entries, other receipt entries, Credit Control work, Support Assignment work; Payro

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GST – Maintainability of advance ruling application – applicant is recipient of services and he has not a paying the taxes under reverse charge mechanism on the impugned transaction in GST ACT – the a

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GST – Order No. 02/2019 – Dated:- 12-3-2019 – CBEC-20/16/15/2018-GST Government of India Ministry of Finance (Department of Revenue) Central Board of Indirect Taxes and Customs New Delhi, dated 12th March, 2019 Order No. 2/2019-GST In exercise of the powers conferred by sub-section (1) of section (5) of the Central Goods and Services Tax Act, 2017 (12 of 2017), hereinafter referred to as the said Act , read with notification No. 02/2017 – Central Tax dated 19.06.2017, the Central Board of Indirect Taxes and Customs hereby assigns the case specified at Column (2) of the Table below to the Central Tax officer specified at Column (3) of the said Table for the purpose specified at Column (4) of the said Table. TABLE S.No. Description of the ca

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GST – Started By: – Prem Choudhary – Dated:- 11-3-2019 Last Replied Date:- 12-3-2019 – Dear ExpertOur Company are manufacturing Cement and having big infrastructure of Factory and Employee residential Colony. My query is related to GST amount paid under RCM on fright charges for transporting of Sand and stone chips etc are eligible for input tax credit in following Scenario:-1. If the freight Charges is paid for transporting materials which are used in Civil work in factory premises ?2. If the

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GST – Detention of goods in transit – perishable goods – It appears that the showcause notice under section 130 of the CGST Act has been issued without complying with the requirements of section 129 o

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GST – Input tax credit – gift or not – gold coins are not given to their customers under any contractual obligation and are voluntarily given on certain conditions achieved by their customers – ITC on

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GST – Scope of the term Original Works – setting up of a comprehensive CCTV based city surveillance system – the activity is nothing but a composite supply of Works Contract, not being original works

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GST – Levy of tax – SGST/CGST Act – setting up of a comprehensive CCTV based city surveillance system for state government – the activity is supply of services – And therefore the amount received for

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GST – Requirement for Registration as Input Service Distributor (ISD) for distribution of ITC on common input supplies – they must compulsorily obtain separate registration as an ISD. – TMI Updates – Highlights

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GST – Started By: – Nisha Prabhu – Dated:- 11-3-2019 Last Replied Date:- 12-3-2019 – Please provide self-invoicing format which need to be raised in case of RCM -import of service. – Reply By KASTURI SETHI – The Reply = There is no separate format for self invoice. Normal tax invoice will suffice.See format given in Notification No.12/18-CT dated 7.3.18. It will serve your purpose. See serial no. mentioned as Type of supplyAttracts Reverse Charge. Difference is of filling up columns. You are to

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GST – Valuation of supply to offices/branches having different registration numbers – whether assessable value can be determined, by arriving at nominal value? – The provisions of Rule 30 of the CGST

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GST – Classification of goods – engine – the subject engines manufactured and supplied for use in railway, locomotives are classifiable under HSN Heading 8408 and not under Heading 8607 of the Customs Tariff. – TMI Updates – Highlights

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GST – Supply of services or not – allocation of the cost incurred to such other units – the applicant is required to pay GST on such supply made to their offices/branches having different registration numbers. – TMI Updates – Highlights

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GST – Levy of GST – Liquor licence – Contracting Bottling Units (CBU) provides manufacturing services to the Applicant, and is remunerated in the form of bottling charges – as per GST laws there is no

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